Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi Economics and Business Management Journal
Sri Wahyuni Israfatin Bobihu
Universitas Muhammadiyah Manado
Economics, Econometrics & Finance Education Library & Information Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Literature Review on Microfinance as an Instrument for Empowering The Economy of Low-Income Communities Sri Wahyuni Israfatin Bobihu; Rianda Hanis; Itsna Rahma Fitriani; Mutia Pamikatsih; Meiyanti Widyaningrum
Economics And Business Management Journal ( EBMJ ) Vol. 2 No. 01 (2025): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v2i01.443

Abstract

Microfinance is a crucial instrument in empowering the economy of low-income communities in Indonesia. This study aims to examine the effectiveness of microfinance in improving economic well-being, the challenges it faces, and the role of financial technology (fintech) in its development. The research employs a literature review method with descriptive analysis of various scholarly sources from 2019 to 2023. The findings indicate that microfinance contributes to increased access to capital, household income growth, financial inclusion, and women's empowerment. However, several challenges remain, including credit risk, low financial literacy, and dependence on external assistance. Fintech has enhanced accessibility and efficiency in microfinance services, yet it still faces regulatory and data security challenges. To enhance the effectiveness of microfinance, strategies such as improving financial literacy, strengthening regulations, diversifying funding sources, and utilizing digital technology are necessary. With the right policies, microfinance can continue to serve as a sustainable instrument for improving the economic well-being of low-income communities in Indonesia.
Analisis Fraud Detection Menggunakan Machine Learning pada Sistem Akuntansi Modern Yenny Verawati; Sri Wahyuni Israfatin Bobihu; Iip Dyah Kusumaningati; Bryant Ritchie Trisnodjojo; Jessica Gita Elvira Thanos
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i2.249

Abstract

Perkembangan transformasi digital dalam bidang akuntansi telah meningkatkan efisiensi pengelolaan transaksi keuangan, namun di sisi lain juga memperbesar risiko terjadinya kecurangan (fraud) yang semakin kompleks dan sulit dideteksi melalui metode audit konvensional. Penelitian ini bertujuan untuk menganalisis penerapan algoritma Machine Learning dalam mendeteksi indikasi fraud pada sistem akuntansi modern secara lebih cepat, akurat, dan adaptif terhadap pola transaksi yang dinamis. Metode penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data transaksi keuangan yang telah diklasifikasikan ke dalam kategori fraud dan non-fraud. Tahapan penelitian meliputi proses data preprocessing, seleksi fitur, pelatihan model, serta evaluasi kinerja menggunakan beberapa algoritma Machine Learning, seperti Logistic Regression, Random Forest, dan Extreme Gradient Boosting (XGBoost). Kinerja model dievaluasi berdasarkan metrik akurasi, presisi, recall, dan F1-score untuk menentukan algoritma yang paling efektif dalam mendeteksi transaksi mencurigakan. Hasil penelitian menunjukkan bahwa pendekatan Machine Learning mampu mengidentifikasi pola anomali dan indikasi fraud dengan tingkat akurasi yang tinggi dibandingkan metode berbasis aturan (rule-based system). Selain itu, model yang dikembangkan mampu mengurangi tingkat kesalahan deteksi serta meningkatkan kemampuan sistem dalam mendukung proses pengambilan keputusan audit. Temuan ini menunjukkan bahwa integrasi Machine Learning pada sistem akuntansi modern dapat menjadi solusi yang efektif untuk memperkuat pengendalian internal dan mitigasi risiko fraud di era digital.
Co-Authors Bryant Ritchie Trisnodjojo Iip Dyah Kusumaningati Itsna Rahma Fitriani Jessica Gita Elvira Thanos Meiyanti Widyaningrum Mutia Pamikatsih Rianda Hanis Yenny Verawati