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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Merlindang Simamora
Universitas Negeri Medan
Economics, Econometrics & Finance

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Tata Kelola Risiko di Era Kecerdasan Buatan: Tantangan dan Peluang Penerapan Manajemen Risiko Perusahaan dalam Transformasi Digital Bolivia Renata Sianipar; Merlindang Simamora
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

Advances in artificial intelligence have fundamentally altered the organizational risk landscape. This study analyzed the evolution of risk governance in the artificial intelligence era through a systematic literature review of literature from two thousand twenty-one to two thousand twenty-five. Data were collected from indexed journals, consultant reports, and international standard frameworks. The results indicated a duality of artificial intelligence: as an enabler that transformed enterprise risk management into predictive, and as a source of new risks such as algorithmic bias and cyber vulnerability. Effective risk governance required reconstruction of three pillars: governance structure with artificial intelligence ethics committees, human-machine collaborative risk culture, and adaptive frameworks integrating artificial intelligence risk taxonomy. The conclusion emphasized that this transformation was a paradigmatic transformation requiring fundamental reconstruction in how organizations managed risk.
Analisis Kebutuhan Sistem Informasi Akuntansi dalam Mendukung Implementasi PSAK 72 tentang Pendapatan dari Kontrak dengan Pelanggan : Studi Kasus pada PT GoTo Gojek Tokopedia Tbk Merlindang Simamora; Bolivia Renata Sianipar
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.194

Abstract

The implementation of PSAK 72 on Revenue from Contracts with Customers poses challenges for e-commerce firms with complex revenue streams. This study analyzes the functional requirements of Accounting Information Systems (AIS) to support PSAK 72 at PT GoTo Gojek Tokopedia Tbk. A qualitative case study approach was applied using secondary data from annual reports, prospectuses, and financial statement notes for 2019–2022. The results indicate three main AIS requirements: real-time integration with operational systems, a special module for transaction price allocation and variable considerations, and a flexible rule-based engine for revenue recognition. The challenges include massive transaction volumes, multi-service complexity, and dynamic business models. The study concludes that compliance with PSAK 72 requires transforming AIS from a conventional recording tool into an intelligent and integrated technological ecosystem.
Co-Authors Bolivia Renata Sianipar