Anggraeni, Ayu Dhina
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Audit 4.0: Determinants and Implications of Audit Opinions in the AI Era Latjompo, Sri Mulyani; Anggraeni, Ayu Dhina; Namra, Namra; Amiruddin, Amiruddin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3296

Abstract

This study aims to analyze the factors influencing the implementation of Audit 4.0 and its implications for the formation of audit opinions in the era of artificial intelligence (AI). Audit 4.0 marks a significant transformation in the audit profession through the application of digital technologies such as artificial intelligence (AI), big data analytics, robotic process automation (RPA), and cloud computing, which can improve the efficiency, accuracy, and precision of auditor analysis. This study uses a systematic literature review method by examining scientific articles published between 2018 and 2025 from the Scopus, ScienceDirect, and Google Scholar databases. The results show that the success of Audit 4.0 implementation is determined by three main factors: auditor digital competence, technological readiness, and organizational support. The integration of digital technology has been shown to strengthen the quality of audit evidence and the objectivity of the resulting opinion, while accelerating the audit process. However, the findings also indicate that excessive reliance on automated systems can reduce the application of professional judgment and create the risk of automation bias. Thus, the success of Audit 4.0 depends not only on technological sophistication but also on the auditor's ability to maintain a balance between the use of technology and their professional responsibilities. This research is expected to provide theoretical contributions to the development of literature on audit digitalization and serve as a basis for audit institutions in formulating strategic policies to improve audit quality in the era of digital transformation
The Role of Digital Technology in Integrating Strategic Planning and Budgeting: A Literature Review Usman, Asri; Mediaty, Mediaty; Anggraeni, Ayu Dhina; Nusa, Gratia Triyana; Anugrah, Nurhikma Dewi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8895

Abstract

This study aims to analyze the role of digital technology in strengthening the link between strategic planning and budgeting as an effort to improve the effectiveness of organizational management in the era of digital transformation. This study focuses on how digitalization, through various technological innovations, can integrate strategic planning processes with budgeting in an adaptive and efficient manner. This study used the Systematic Literature Review (SLR) method with the aim of compiling the literature in a structured manner and identifying the contribution of digital technology to the integration of strategic planning and budgeting. Data collection was conducted through searching scientific articles, journals, conference proceedings, and other relevant academic sources using the Scopus, ScienceDirect, Emerald Insight, Elsevier, and Google Scholar databases. Keywords used included strategic planning, budgeting, digitalization, ERP, e-budgeting, and business analytics. A total of 25 articles published between 2019–2024 were selected based on inclusion criteria such as topic suitability, English or Indonesian language, and availability of full access. The study shows that the implementation of digital technologies such as Enterprise Resource Planning (ERP), Business Intelligence (BI), big data analytics, and cloud-based systems plays a significant role in improving accuracy, transparency, flexibility, and real-time data-driven decision-making. Integrating digitalization between strategy and budget also helps organizations adapt to changes in the business environment quickly and efficiently. However, implementation effectiveness is greatly influenced by the readiness of digital infrastructure, human resource competency, and organizational culture. This research provides implications for managers and policy makers to make digitalization an integral part of strategic planning and budgeting, with the support of technology training and strengthening of management information systems.