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All Journal Journal of Economics and Business UBS Asian Journal of Logistics Management Equity Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
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.
KINERJA ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE) & KINERJA KEUANGAN: EFEK MODERASI TATA KELOLA PERUSAHAAN Najmi Nabila; Widya Perwitasari
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11830

Abstract

ESG is important factor in running a business, where its optimal implementation is believed to drive a company success and make it more attractive to investor. Through testing and analysis, this research investigates the relationship between the size of the board of directors and shareholder ownership concentration can moderate the relationship between ESG performance and financial performance. The sample uses data from 29 public companies in Indonesia operating outside the financial sector, for the period 2020-2024. The data was obtained from Refinitiv Eikon and company annual reports. The proxy variable for ESG performance in this study is the ESG Score, the number of board directors, and the top three largest shareholdings, the study aims to examine their influence in strengthening or weakening the relationship between ESG performance and financial performance. Empirical findings indicate that the effectiveness of ESG relationship and financial performance depends on the existence of a board of directors, but it is not influenced by concentrated share ownership structures. Keywords: ESG Performance; Board of Directors; Shareholder Ownership Concentration; Financial Performance.
The Cliff Effect Following the OJK Restructuring on the Credit Quality of ABC Rural Bank Audita Salsabila Nasution; Widya Perwitasari
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p03

Abstract

This study aims to analyze the cliff effect phenomenon on the asset quality of Rural Banks (BPR) following the termination of the Financial Services Authority's (OJK) credit restructuring policy. Employing a descriptive quantitative approach, this study utilizes year-on-year trend, comparative, and pre-post policy analyses to identify structural changes in the Non-Performing Loan (NPL) ratio through discontinuity analysis before and after the revocation of POJK No. 11/POJK.03/2020 in March 2024. The data utilized consist of the published financial statements of BPR ABC for the 2020–2024 period. The results indicate a structural discontinuity across three phases. The average NPL during the full relaxation phase (2020–2022) at 5.67% spiked in two waves, reaching 9.79% in 2023 and 15.47% in 2024. This total increase of 9.80 percentage points indicates a cliff effect. These findings demonstrate that countercyclical policies can create distortions in risk signals, potentially misleading decision-making processes. This study provides significant implications for regulators and bank management in designing more adaptive risk mitigation policies.
Impelementation of Whistleblowing System at Institution Y Roy Mangara Tahi Siagian; Widya Perwitasari
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p18

Abstract

This study evaluates the effectiveness of the whistleblowing system (WBS) implemented by Institution Y, utilizing the criteria outlined in the 2008 Whistleblowing System Guidelines issued by the National Committee on Governance Policy (KNKG). A case study methodology was employed, incorporating a thematic analysis approach. The research utilized both primary and secondary data sources. Primary data were collected through interviews with members of the WBS management team, investigators, and other relevant personnel within Institution Y. Secondary data comprised the institution’s standard operating procedures (SOPs) and pertinent gubernatorial regulations from ABC Province. The findings indicate that employees at Institution Y demonstrate a strong commitment to reporting suspected violations and uphold the confidentiality of whistleblowers, primarily through anonymous reporting mechanisms. Upon receipt of a report, the WBS team assesses the adequacy of preliminary evidence to determine whether the report warrants further action. Limited human resources and the absence of incentives for reporters are weaknesses in the implementation of WBS at Institution Y. Nonetheless, the whistleblowing system at Institution Y is found to be operating effectively.
Co-Authors Audita Salsabila Nasution Ghafar, Iyad Kurnia, Rama Najmi Nabila Roy Mangara Tahi Siagian Soares, Jose Guterres