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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Artificial Intelligence and Digital Business Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Miradji, Mohamad Afrizal
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science

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The Influence of Transformational Leadership on Employee Performance Through Knowledge Sharing: A Study of Hospital Cleaning Service Staff Kadir, Nurida Abdul; Istikhoroh, Siti; Miradji, Mohamad Afrizal
Journal Research of Social Science, Economics, and Management Vol. 5 No. 3 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i3.1086

Abstract

Abstract. In the hospital service sector, cleaning service personnel play a vital role in maintaining hygiene standards and overall service quality. This study aims to analyze the influence of transformational leadership on knowledge sharing as a mechanism to improve the performance of hospital cleaning service employees at PT ISS Indonesia, Surabaya Branch. The research method used is a quantitative approach with an explanatory research design. Data were obtained through questionnaires distributed to 109 respondents, determined using the Slovin formula. Data analysis was performed using the Structural Equation Modeling (SEM) method with SmartPLS 3.0 software. The results of the study show that (1) transformational leadership has a significant effect on knowledge sharing, (2) knowledge sharing has a significant effect on employee performance, (3) transformational leadership has a significant effect on employee performance, and (4) knowledge sharing significantly mediates the relationship between transformational leadership and employee performance. These findings confirm that transformational leadership not only has a direct impact on performance but also enhances it through a culture of knowledge sharing. The implications of this study highlight the importance of implementing a transformational leadership style that promotes openness, trust, and a culture of information sharing within the operational work environment. This approach can continuously improve the effectiveness, service quality, and productivity of cleaning service employees.
PERAN PENDIDIKAN DAN PENGALAMAN KERJA DALAM MENJAMIN KUALITAS AUDIT Miradji, Mohamad Afrizal; Nisa, Nadiya Sofinatul; Girendra, Abraham Albertho; Firmansyah , Akbar Abbabil
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2385

Abstract

Ketika dunia usaha menjadi lebih terbuka, saham dan investasi dapat dimilili oleh berbagai orang. Perubahan ini telah menyebabkan peningkatan akan kebutuhan audit. Kegiatan audit biasanya akan lebih sering dilakukan dari pihak internal. Kegiatan audit dari pihak internal biasanya juga dapat mengalami kendala, bisa dikarenakan kurangnya pemahaman auditor mengenai audit, dan kurangnya pengalaman kerja seorang auditor di dunia audit. Maka dari itu pemahaman dan pengalaman seorang auditor harus benar – benar diperhatikan sebelum melakukan kegiatan audit. Tujuannya adalah untuk memberi kepercayaan kepada pihak yang berkepentingan tentang kondisi atau kinerja entitas yang diaudit.
ANALYSIS OF THE INFLUENCE OF FINANCIAL REPORT FRAUD, FINANCIAL PERFORMANCE, AND SUSTAINABILITY DISCLOSURE ON COMPANY VALUE Miradji, Mohamad Afrizal; Kurniawan, Widiar Onny; Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.19204

Abstract

This research aims to investigate the effects of financial performance, corporate social responsibility (CSR) disclosure, sustainability reporting, corporate governance, and environmental impact on the valuation of firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The employed methodology is a quantitative framework that uses multiple linear regression to analyze secondary data from annual and sustainability reports. The findings demonstrate that financial performance has a positive and significant effect on corporate value. Furthermore, CSR and sustainability disclosures enhance corporate valuation, while effective corporate governance promotes transparency and bolsters investor confidence. These findings suggest that organizations adopting policies focused on financial performance, social responsibility, and sustainability can enhance their market value. This study advances the fields of accounting and management science and provides substantive practical implications for corporate governance
Peran Artifical Intelligence dalam Mendeteksi Fraud: Studi Literatur pada Praktik Audit Modern Miradji, Mohamad Afrizal; Amalia, Aisyah; Salmah, Dian; Fransisca, Elisa Dwi; Lovinawati, Elizabeth
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8008

Abstract

Seiring meningkatnya kompleksitas transaksi dan volume data keuangan di era digital, praktik audit modern menghadapi tantangan yang semakin besar dalam mendeteksi kecurangan (fraud). Penelitian ini bertujuan untuk menganalisis peran Artificial Intelligence (AI) dalam meningkatkan efektivitas deteksi fraud melalui pendekatan studi literatur. Metode yang digunakan adalah kualitatif dengan menelaah berbagai jurnal ilmiah, laporan profesional, dan publikasi akademik yang relevan selama periode 2015–2025. Data dikumpulkan melalui teknik dokumentasi dengan kata kunci terkait artificial intelligence, fraud detection, dan audit modern, kemudian dianalisis menggunakan pendekatan deskriptif kualitatif melalui proses klasifikasi, perbandingan, dan sintesis temuan penelitian terdahulu. Hasil kajian menunjukkan bahwa penerapan teknologi AI seperti machine learning, data mining, dan natural language processing mampu meningkatkan akurasi dan kecepatan dalam mendeteksi pola anomali dibandingkan metode audit konvensional yang berbasis sampling. AI juga memungkinkan analisis seluruh populasi data (full population analysis), sehingga potensi fraud yang tersembunyi dapat diidentifikasi secara lebih komprehensif. Selain itu, penggunaan AI terbukti meningkatkan efisiensi proses audit, mengurangi beban kerja auditor, serta meminimalkan kesalahan manusia. Namun demikian, implementasi AI dalam audit masih menghadapi berbagai kendala, seperti keterbatasan kompetensi auditor dalam penguasaan teknologi, tingginya biaya implementasi, serta isu etika dan privasi data. Oleh karena itu, diperlukan kesiapan sumber daya manusia, regulasi yang memadai, serta integrasi sistem yang tepat agar pemanfaatan AI dapat berjalan optimal dan berkelanjutan. Dengan demikian, AI memiliki peran strategis dalam mentransformasi praktik audit modern, khususnya dalam meningkatkan kualitas deteksi fraud di era digital.
Co-Authors Adi, Bayu Amalia, Aisyah Firmansyah , Akbar Abbabil Fransisca, Elisa Dwi Girendra, Abraham Albertho Istikhoroh, Siti Kadir, Nurida Abdul Lovinawati, Elizabeth Nisa, Nadiya Sofinatul Salmah, Dian Widiar Onny Kurniawan