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All Journal Journal of Economics and Business UBS Asian Journal of Logistics Management Jurnal Akuntansi Kontemporer
Widya Perwitasari
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia.
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Artificial Intelligence in Enhancing Global Internal Audit Efficiency: An Analysis Ghafar, Iyad; Perwitasari, Widya; Kurnia, Rama
Asian Journal of Logistics Management Vol 3, No 2 (2024): Asian Journal of Logistics Management
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ajlm.2024.24652

Abstract

This research paper explores the transformative role of artificial intelligence (AI) in enhancing the efficiency and effectiveness of global internal audit functions. As businesses increasingly adopt AI-driven technologies, internal auditing has witnessed significant advancements in data analysis, risk detection, compliance monitoring, and decision-making processes. The paper analyzes how AI tools like machine learning, natural language processing, and predictive analytics contribute to the automation of repetitive audit tasks, the detection of anomalies, and the improvement of audit accuracy and timeliness. Additionally, it addresses the challenges associated with AI adoption, including data privacy concerns, skills gaps among auditors, and the integration of AI into existing audit frameworks. The study also provides a comparative analysis of AI-enabled versus traditional audit practices, highlighting AI’s potential to enhance audit quality, reduce operational costs, and provide deeper insights into financial and non-financial risks. By examining case studies and industry practices, the paper emphasizes AI’s critical role in shaping the future of internal auditing on a global scale. The findings suggest that AI’s integration into internal audits is not just a trend but a necessary evolution for achieving optimal audit outcomes.
Peran Anggaran dan Penilaian Kinerja Keuangan pada Institusi Publik: Suatu Tinjauan Literatur Soares, Jose Guterres; Perwitasari, Widya
Journal of Economics and Business UBS Vol. 14 No. 4 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i4.2749

Abstract

Tujuan penelitian ini adalah untuk mengkaji secara sistematis peran anggaran publik dan penilaian kinerja keuangan dalam memperkuat efektivitas, efisiensi, dan legitimasi institusi publik di negara-negara berkembang. Dengan menggunakan metode Systematic Literature Review (SLR) dan pendekatan Teori Legitimasi, penelitian ini menelaah literatur akademik dan praktik kebijakan fiskal dari berbagai negara untuk mengidentifikasi faktor-faktor kunci dalam reformasi anggaran berbasis kinerja dan evaluasi keuangan publik. Hasil kajian menunjukkan bahwa transparansi pelaporan, pelibatan masyarakat, serta integrasi sistem pengukuran kinerja berbasis hasil merupakan elemen penting dalam membangun kepercayaan publik dan meningkatkan akuntabilitas fiskal. Negara-negara seperti Singapura, Korea Selatan, dan Chile menjadi contoh praktik terbaik, sementara negara-negara berkembang seperti Timor-Leste masih menghadapi tantangan seperti keterbatasan kapasitas kelembagaan dan rendahnya literasi fiskal. Oleh karena itu, penelitian ini merekomendasikan strategi reformasi yang mencakup digitalisasi sistem anggaran, penguatan indikator kinerja yang terukur, serta peningkatan partisipasi publik guna menciptakan tata kelola fiskal yang lebih kredibel, adaptif, dan berkelanjutan di negara-negara berkembang.
EXAMINING INTERNAL AUDIT PRACTICES AND CHALLENGES IN INDONESIAN COAL MINING SECTOR Ghafar, Iyad; Perwitasari, Widya
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7256

Abstract

Research Purposes. The research aims to evaluate current internal audit practices, identify challenges faced by auditors, and propose strategies to enhance fraud detection and prevention. Research Methods. The study adopts a qualitative approach, utilizing a case study design to gain an in-depth understanding of internal audit practices at ABC. Data were collected through semi-structured interviews. Thematic analysis was used to identify core themes related to audit practices, challenges, and opportunities for improvement. Research Results and Findings. The study highlights that ABC’s internal audit practices align with global standards, focusing on high-risk areas like procurement. However, limited resources, outdated technology, and data access issues reduce effectiveness. Expanding audit capacity, upgrading technology, enhancing training, and fostering collaboration are essential to improving fraud prevention and governance in the mining sector. This research contributes to enhancing internal audit practices in high-risk industries like mining, providing actionable recommendations to improve fraud prevention and governance frameworks, ensuring more effective and proactive audit processes.
Co-Authors Ghafar, Iyad Kurnia, Rama Soares, Jose Guterres