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PERAN KECERDASAN BUATAN DALAM AUDIT KEUANGAN PUBLIK UNTUK MENINGKATKAN TRANSPARANSI Nadeak, Putry H
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4569

Abstract

Tujuan utama dari penelitian ini adalah untuk mengeksplorasi peran Kecerdasan Buatan (AI) dalam meningkatkan transparansi dalam audit keuangan publik. Penelitian ini menggunakan metode tinjauan pustaka kualitatif dengan menganalisis jurnal akademik, laporan kelembagaan, dan kerangka peraturan yang relevan tentang AI dan audit publik. Analisis data mengikuti model interaktif oleh Miles dan Huberman, yang melibatkan reduksi data, penyajian, dan penarikan kesimpulan. Penelitian ini menemukan bahwa AI secara signifikan mengubah proses audit tradisional dengan memungkinkan analisis data populasi penuh secara real-time, meningkatkan akurasi dan efisiensi pengawasan keuangan. Penelitian ini juga mengungkapkan bahwa AI memperkuat transparansi dan akuntabilitas dengan menghasilkan laporan audit yang tidak bias dan memungkinkan akses publik yang lebih luas ke data fiskal. Selain itu, analisis prediktif melalui AI mendukung deteksi risiko dini, memberdayakan pemerintah untuk bertindak secara preventif terhadap potensi penyimpangan. Secara teoritis, temuan ini mendukung integrasi teknologi digital dalam kerangka tata kelola yang baik, sementara secara praktis menawarkan model yang dapat diskalakan untuk audit berbasis AI di negara-negara berkembang. Namun, implementasi yang berhasil memerlukan infrastruktur digital yang kuat, sumber daya manusia yang terampil, dan peraturan etika yang adaptif. Kebaruan penelitian ini terletak pada fokus spesifiknya pada hasil transparansi implementasi AI dalam audit sektor publik, khususnya dalam konteks negara-negara berkembang.
The Role of Emotional Intelligence and Organizational Culture in Improving Employee Performance: Empirical Evidence from Gajah Sakti Village Prabowo, Aji; Nadeak, Putry H.; Silaen, Karina; Fiannisa, Muharani
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 2 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.2, Juni 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the role of emotional intelligence and organizational culture in improving employee performance: empirical evidence from Gajah Sakti Village. Gajah Sakti Village faces several labor-related issues with low performance associated with discipline and initiative. These problems can be linked to low emotional intelligence and poor organizational culture. This study employs a quantitative approach using a survey method involving 80 respondents. The analysis using the Partial Least Square (PLS) method shows that emotional intelligence and organizational culture have a positive and significant impact on employee performance. This means that the higher the emotional intelligence, the better the organizational culture, and the better the employee performance. This study recommends that the village government hold workshops on emotional intelligence and improve the organizational culture to enhance employee performance.
The Influence of Local Tax Services and Taxpayer Awareness on Local Revenue Increase in Sukoharjo Regency Revenue Management Agency Ramadhani, Annas Rahmat; Nurrahmah, Yan Yashinta; Gamat, Mutia Taqina; Nadeak, Putry H.; Nurdin, Ade Ali; Darulmalshah , Destian Arshad
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6576

Abstract

The local tax service system at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency is carried out face-to-face by taxpayers who come directly to the office. The transition to a new website-based local tax service system makes it easier for taxpayers to fulfil their tax obligations. The emergence of this convenient service can improve taxpayer awareness, which can affect the original local government revenue. The ultimate goal of this research is to analyse the impact of the local tax service system and the taxpayer's awareness level on increasing the original local government revenue at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. In fulfilling these objectives, the author uses a quantitative method, while the research samples are taken from local taxpayers who have registered at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. The author collects data by distributing questionnaires and conducting a documentation study, while the data analysis techniques use multiple linear regression on classic assumption tests and hypothesis tests. The results show that there is a simultaneous and partial influence through the correlation of the Regional Tax Service System and the Regional Taxpayer Awareness Level on increasing Regional Original Revenue in Sukoharjo Regency.