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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Indonesian Journal of Auditing and Accounting
Tan, Chelsea
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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DIGITALISASI NARASI BUDAYA LOKAL SEBAGAI STRATEGI PENGUATAN KOMUNIKASI DAN BRANDING PARIWISATA BERKELANJUTAN BERBASIS KOMUNITAS DI SIOMPU KABUPATEN BUTON SELATAN Fida, Wa Nur; Mayunita, Sry; Al-Ghaniyuh, L.M. Zoqroh; Tan, Chelsea
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 03 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i03.1513

Abstract

Culture-based tourism is a strategic sector of sustainable development, but its potential has not been maximized due to weak digital communication capacity and suboptimal cultural narratives. This service activity aims to empower local communities through digitizing cultural narratives to strengthen destination identity and tourism competitiveness. The methods include cultural potential mapping, digital storytelling training, digital content production (video, podcast, social media), and digital branding implementation. As a result, the digitization of cultural narratives increases community media literacy and active participation in building an authentic destination image. The program also strengthened intercultural communication and tourism promotion networks, produced digital content, social media platforms, and replicable training modules. This approach has proven effective as an innovative strategy for community-based sustainable tourism development.
English: - Cyntia, Calrsen; Tan, Chelsea; Handoko, Bambang Leo
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3311

Abstract

The rapid development of technology in industry 4.0 today has encouraged the integration of Artificial Intelligence (AI), Internet of Things (IoT) and big data in helping the operations of various industrial sectors, especially in the start-up sector. This study aims to determine whether there are factors such as Natural Language Processing, AI-Driven data analysis, risk assessment, and electronic whistle-blowing systems that will affect the way the system detects fraud, and to determine whether these factors cause several start-up companies to use the integration of AI, NLP, and E-WBS to accelerate the fraud disclosure process. This study involved 113 employee respondents who worked in start-up companies. The results of the respondent data were processed using SMART-PLS 4.0 which involved the reliability and validity methods, discriminant, r-square adjusted, and outer loading. The results of the study showed that Natural Language Processing, AI-Driven data analysis, risk assessment, and Electronic Whistle Blowing Systems did have a positive impact or increase the accuracy of fraud disclosure in real-time, effectively and efficiently. Keyword: AI-Driven Data Analysis, Natural Language Processing, Whistle-Blowing Systems
Revolution in Audit 4.0 on ESG Assurance: Implementation of Big Data Analytics & Global Reporting Initiative Halim, David; Tan, Chelsea; Rahel, Keisha
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.101

Abstract

Penelitian ini bertujuan untuk menilai efektivitas pelaporan ESG (Environmental, Social, and Governance) dengan menggunakan teknologi terbaru seperti Audit 4.0 dan kecerdasan buatan (AI). Fokus utama dari studi ini adalah untuk meningkatkan kualitas audit ESG, mengurangi risiko greenwashing, dan memastikan bahwa informasi ESG yang disampaikan adalah akurat dan dapat dipercaya. Penelitian ini mengeksplorasi bagaimana Audit 4.0 dan teknologi seperti citra satelit dapat memperbaiki efektivitas jaminan ESG serta peran AI dalam pemantauan dan audit laporan ESG, terutama terkait emisi gas rumah kaca. Metode penelitian yang digunakan adalah studi kasus yang mencakup pengumpulan dan analisis data dari citra satelit mengenai emisi gas rumah kaca, serta perbandingan dengan data pelaporan ESG dari perusahaan. Temuan menunjukkan bahwa penggunaan citra satelit secara signifikan meningkatkan akurasi jaminan ESG dan bahwa Audit 4.0 menawarkan keunggulan dibandingkan audit konvensional dalam hal volume data dan kedalaman analisis. Teknologi AI juga terbukti efektif dalam memantau, menganalisis, dan melaporkan data ESG secara real-time. Temuan ini mendorong adopsi teknologi canggih untuk meningkatkan kualitas dan keandalan pelaporan ESG, mengurangi risiko greenwashing, serta penyesuaian regulasi dan standar pelaporan untuk memastikan konsistensi di seluruh sektor.
Co-Authors Al-Ghaniyuh, L.M. Zoqroh Bambang Leo Handoko, Bambang Leo Cyntia, Calrsen Fida, Wa Nur Halim, David Mayunita, Sry Rahel, Keisha