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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Bata Ilyas Educational Management Review Balance: Jurnal Ekonomi
Ari Sarwo Indah Safitri
Institut Kesehatan Dan Bisnis ST Fatimah Mamuju
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah) Ari Sarwo Indah Safitri
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.824 KB) | DOI: 10.37888/bjra.v2i2.188

Abstract

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.
Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Azhari , Sri Rahayu Indah; Safitri, Ari Sarwo Indah
Bata Ilyas Educational Management Review Vol. 3 No. 1 (2023): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v3i1.680

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit lag, profitabilitas dan likuiditas terhadap opini audit going concern pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sampel Pada penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di di Bursa Efek Indonesia 2020-2022. Teknik analisis data dilakukan dengan statistic deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan bahwa: Audit lag berpengaruh positif dan signifikan terhadap opini audit going concern. Sedangkan profitabilitas dan likuiditas berpengaruh negatif dan signifikan terhadap opini audit going concern.
ARTIFICIAL INTELLIGENCE AND THE TRANSFORMATION OF EARLY TAX NON-COMPLIANCE RISK DETECTION SYSTEMS IN MULTINATIONAL ENTERPRISES Ira Nasriani; Sri Rahayu indah Azhari; Ari Sarwo Indah Safitri; Andi Nurhasanah; Trisnawaty Trisnawaty
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The development of Artificial Intelligence (AI) has transformed tax administration from conventional monitoring systems into more predictive and data-driven risk-based compliance management. However, the complexity of multinational corporations’ activities, including cross-jurisdictional transactions and sophisticated tax planning strategies, has increased the challenges of early detection of tax non-compliance risks. Although previous studies have examined the application of AI in taxation, the existing literature remains fragmented and lacks an integrated understanding of the AI technologies utilized, the factors influencing their effectiveness, and the interrelationships among these factors within tax risk detection systems. This study aims to synthesize the literature on the role of AI in the early detection of tax non-compliance risks among multinational corporations. Using a Systematic Literature Review (SLR) approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, 25 articles retrieved from the Scopus and Web of Science databases were analyzed through thematic content analysis. The findings indicate that the dominant AI technologies employed include machine learning, deep learning, natural language processing, predictive analytics, and anomaly detection. Furthermore, the study identifies four key dimensions that determine the effectiveness of AI implementation, namely AI capability, data quality and integration, organizational readiness, and the regulatory and governance environment
The Role of Management Accounting Information in Enhancing Business Decision-Making Effectiveness in Small and Medium-Sized Enterprises Nur Asmi Ainun Kamal; Melsa Jumliana; Fika Hartina Sari; Rahadian Cahyadi; Sitti Jam'iah; Ari Sarwo Indah Safitri
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1xf4ra29

Abstract

Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many SMEs face challenges in making effective business decisions due to limited use of structured accounting information. The availability of reliable management accounting information is therefore essential to support managerial planning, control, and strategic decision-making. This study aims to examine the role of management accounting information in supporting effective business decision-making processes in SMEs. The research employed a quantitative approach using a survey method involving 120 SME owners and managers who actively participate in managerial decision-making. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using descriptive statistics, validity and reliability tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that management accounting information has a positive and statistically significant influence on effective business decision-making in SMEs (β = 0.648, p < 0.001). The findings show that SMEs that utilize relevant, timely, and reliable accounting information demonstrate higher decision-making quality, improved strategic planning, and more efficient operational management. The study highlights that management accounting information functions as an important decision-support tool that reduces uncertainty and enables managers to evaluate business alternatives more effectively. The results contribute to the development of management accounting literature by emphasizing the decision-support role of accounting information in the SME context. Practically, the findings suggest that strengthening accounting practices and improving the accessibility of accounting information systems can enhance managerial capabilities and support sustainable business development among SMEs.
Co-Authors Andi Nurhasanah Ira Nasriani Melsa Jumliana Nur Asmi Ainun kamal Rahadian Cahyadi Sari, Fika Hartina Sitti Jam&#039;iah Sri Rahayu Indah Azhari Sri Rahayu Indah Azhari Trisnawaty Trisnawaty