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All Journal Journal of Humanities and Social Studies Amkop Management Accounting Review (AMAR)
Namra, Namra
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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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
Strategic Planning with Comprehensive Budgeting to Optimize Management Control in the MSME Sector Post-Pandemic: A Literature Review Mediaty, Mediaty; Usman, Asri; Paembonan, Aunneke Julisda; Ilham, Zuhalwah Yuliah; Namra, Namra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2. (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2..12961

Abstract

This study aims to analyze the application of strategic planning with a comprehensive budgeting approach in optimizing management control in Micro, Small, and Medium Enterprises (MSMEs) during the post-pandemic recovery period. By synthesizing various recent studies, this study identifies the main factors that influence the effectiveness of integrated budgeting as well as the challenges faced by MSMEs in aligning strategies and control mechanisms. This study uses the Systematic Literature Review (SLR) method with data sources obtained through Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, and ProQuest, resulting in 40 reputable journals published in 2021–2025 that are relevant to the research topic. The findings show that strategic planning and comprehensive budgeting play an important role in improving decision-making, accountability, and the managerial performance of MSMEs. However, its success is greatly influenced by leadership commitment, managerial competence, digital readiness, and government policy support. The main challenges faced by MSMEs include financial constraints, low managerial literacy, and inadequate technological infrastructure, which hinder the integration of planning, budgeting, and control. This study implies the need for government support through policies and programs to increase the capacity of MSMEs to strengthen strategic financial management. For MSME actors, the integration of strategic planning and comprehensive budgeting can be a means to achieve efficiency, resilience, and sustainable business growth in the post-pandemic era. This study offers a new perspective on the relationship between strategic planning, comprehensive budgeting, and management control in the MSME sector, highlighting their synergy as drivers of organizational recovery and sustainability.
Co-Authors Amiruddin Amiruddin Anggraeni, Ayu Dhina Ilham, Zuhalwah Yuliah Latjompo, Sri Mulyani Mediaty Paembonan, Aunneke Julisda Usman, Asri