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All Journal Jurnal Ilmu Ekonomi dan Bisnis
Nastiar Saputra Rangkuti
Universitas Negeri Medan
Economics, Econometrics & Finance

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Pemanfaatan Data Analytics dalam Pengambilan Keputusan Bisnis: Sebuah Kajian Literatur Fadil Azury Farega Rambe; Nastiar Saputra Rangkuti; Raihan Ananda Azma; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 1 (2026): April, 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.v4i1.197

Abstract

The digital transformation in the era of Industry 4.0 has positioned data as a strategic resource that plays a pivotal role in supporting business decision-making. This study aims to explore the contributions, benefits, and challenges of implementing big data analytics in the contexts of fraud detection, audit quality enhancement, and business strategy optimization. Employing a descriptive qualitative approach through a systematic literature review of various empirical and conceptual studies, the findings reveal that big data analytics significantly improves audit effectiveness, accelerates data analysis, and strengthens oversight functions through the integration ofmachine learning and deep learning technologies. Furthermore, data analytics functions as a strategic instrument for risk management, financial forecasting, and enhancing organizational competitiveness. However, its implementation in Indonesia still encounters challenges such as limited digital infrastructure, low data literacy, and insufficient data-driven organizational culture. The findings underscore that the success of big data analytics adoption relies on the synergy between technology, human resources, and organizational strategies, aligned with the Technology-Organization-Environment (TOE) framework. Practically, this study recommends investment in digital infrastructure, continuous capacity building for human resources, and fostering a data-driven culture as fundamental steps to strengthen governance quality, audit effectiveness, and business decision-making in the digital era..
Budaya Risiko (Risk Culture) Sebagai Pondasi Penerapan Manajemen Risiko Dalam Organisasi Jose Adrian Simbolon; Nastiar Saputra Rangkuti
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

Risk culture is a crucial element in supporting the effectiveness of risk management implementation in organizations. This study aims to analyze the concept of risk culture, its influencing factors, the implementation process, benefits, obstacles, and efforts to improve risk culture within organizations. The study employed a literature review method with a qualitative descriptive approach through analysis of various academic sources, risk management standards, and references related to risk culture. The study results indicate that risk culture plays a significant role in improving risk awareness, decision-making quality, organizational compliance, and business continuity. However, the implementation of risk culture still faces various obstacles such as low employee awareness, resistance to change, weak risk communication, and limited organizational resources. Therefore, management commitment, strengthened communication, ongoing training, and periodic evaluation are required so that risk culture can become an integral part of organizational activities.
Co-Authors Fadil Azury Farega Rambe Jose Adrian Simbolon Muhammad Rizal Raihan Ananda Azma