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All Journal Journal of Innovative and Creativity
Ningrum Trija Kesuma
Universitas Senior Medan
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Innovative and Creativity

 1 
Kecerdasan Buatan Sebagai Penggerak Inovasi Dalam Praktik Audit Kontemporer Sisi Maghfirah Rahmah Sembiring; Nurul Mizna Sukma; Rico Dwi Cahyo; Ningrum Trija Kesuma
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6966

Abstract

This study aims to examine the role of artificial intelligence as a driver of innovation in contemporary auditing practices. The research method used is a Systematic Literature Review (SLR) of reputable scientific articles obtained from the Scopus, Web of Science, and Google Scholar databases. The literature selection process was carried out systematically through the stages of identification, screening, eligibility, and inclusion. The results of the study show that the application of AI in auditing can improve the efficiency, accuracy, and quality of audits, particularly in data processing, risk assessment, and anomaly detection. However, the implementation of AI still faces challenges in the form of human resource readiness, data quality and security, as well as ethical and regulatory issues. This study emphasises that the successful integration of AI in auditing requires technological support, auditor competence, and an adequate regulatory framework.
Akuntabilitas Dana Desa dalam Perspektif Transparansi, Kapasitas Aparatur, dan Tata Kelola Nurul Mizna Sukma; Ningrum Trija Kesuma; Sisi Maghfirah Rahmah Sembiring
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7368

Abstract

This study aims to systematically review the development of research related to the accountability of village fund management by highlighting the role of transparency, apparatus capacity, and village governance. The method used is a Systematic Literature Review (SLR) of empirical articles published in national and international journals from 2019 to 2024. The review process was conducted in a structured manner through the stages of formulating research questions, searching for literature, selecting articles, and thematic synthesis. The results of the study indicate that the system of village fund management is still in its early stages of development, with limited research on the accountability of village fund management. The review process was conducted in a structured manner through the stages of formulating research questions, literature search, article selection based on inclusion and exclusion criteria, and thematic synthesis. The results of the study indicate that internal control systems and village governance are the most consistent factors affecting the accountability of village funds, while transparency and apparatus capacity show varying findings across studies. Differences in regional context, level of assistance, and implementation of regulations were the main causes of inconsistency in the results. These findings emphasise the need for a holistic and integrative governance approach to improve the accountability of village fund management in a sustainable manner.
Determinan Nilai Perusahaan di Pasar Modal Indonesia: Systematic Literature Review Sisi Maghfirah Rahmah Sembiring; Ningrum Trija Kesuma; Nurul Mizna Sukma
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7421

Abstract

This study aims to systematically examine the factors affecting firm value in the Indonesian capital market, focusing on profitability, liquidity, firm size, and ownership structure. The method used is a Systematic Literature Review (SLR) based on PRISMA, analyzing articles published in reputable international journals indexed in Scopus and nationally accredited journals (at least Sinta 4) since 2022. The review process involves formulating research questions, literature search, article selection, and thematic synthesis. The findings indicate that profitability positively affects firm value, while liquidity has a contextual impact. Firm size can enhance market confidence but may also lead to inefficiencies, and ownership structure influences firm value through control mechanisms and corporate governance. These findings emphasize the need for a comprehensive approach to managing the factors affecting firm value in the Indonesian capital market.
Co-Authors Nurul Mizna Sukma Rico Dwi Cahyo Sembiring, Sisi Maghfirah Rahmah