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All Journal Jurnal Ekonomi Perjuangan (JUMPER) Berbakti
Rakhmat Siraz
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Religion Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ARTIFICIAL INTELLIGENCE DALAM PROSEDUR AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW Kusuma Natita, Rendi; Rakhmat Siraz
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2509

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in auditing procedures and evaluate its benefits and challenges. Using a Systematic Literature Review approach based on the PRISMA method, this research analyzes 14 relevant scientific articles published between 2014 and 2024. The findings indicate that AI has been widely applied across various stages of the audit process, including planning, internal control testing, substantive procedures, and reporting. Technologies such as Robotic Process Automation (RPA), Machine Learning (ML), Natural Language Processing (NLP), and Optical Character Recognition (OCR) have proven effective in improving audit efficiency, accuracy, and coverage by automating routine tasks and detecting anomalies in real time. However, the adoption of AI also faces challenges such as algorithm transparency limitations, data bias, privacy issues, and auditors’ limited understanding of the technology. The study concludes that the successful integration of AI into auditing depends heavily on auditor readiness, the development of transparent and accountable systems, as well as supportive regulations and ethical frameworks. This research is expected to contribute both academically and practically to the auditing profession in the era of digital transformation.
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
Co-Authors Ali Rahman Reza Zaputra Dwi Indah Lestari Ifan Wicaksana Siregar Kusuma Natita, Rendi Muhammad Anggionaldi R.Budi Hendaris Rendi Kusuma Natita Sofia Windiarti