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Uswatun Khasanah
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Journal of Research Analysis and Management Reviews
Published by PT. Samudera Solusi Profesional
ISSN : -     EISSN : 30468213     DOI : https://doi.org/10.62952/jarum
Core Subject : Science,
Decision Sciences, Operations Research & Management
Journal of Research Analysis and Management Reviews (JARUM) is an academic forum that highlights significant contributions in analysis, research and reviews related to management. This journal is committed to publishing high quality articles that discuss current issues in the field of management, providing valuable contributions to theoretical and applicable understanding in the context of organizational management. This journal is published three times a year, namely: January, May, and September. Manuscripts will be considered for publication in the form of original articles, case reports, short communications, letters to editor and review articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 34 Documents
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PRAKTIK PENGENDALIAN INTERNAL DALAM ERA DIGITAL: STUDI KUALITATIF PADA PERUSAHAAN JASA DI DKI JAKARTA Widhiari, Luh Kemala Putri
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.108

Abstract

Digital transformation has fundamentally changed the way service companies manage operational processes and financial information. The increasing reliance on digital systems brings not only efficiency but also new risks related to data integrity, system reliability, and internal control effectiveness. This study aims to explore internal control practices in the digital era from the perspective of service companies operating in DKI Jakarta. Using a qualitative descriptive approach, this research employs a case study method. Data were collected through in-depth semi-structured interviews, observation, and document analysis involving management, accounting staff, and internal control functions. The findings reveal that internal control practices have shifted from predominantly manual controls to technology-based controls, such as system access restrictions, automated authorization, and real-time monitoring. However, digitalization also introduces challenges, including system dependency, limited human resource capabilities, and potential control gaps arising from technology misuse. This study contributes to the accounting and internal control literature by providing contextual insights into how internal control practices evolve in response to digitalization in service companies.
TRANSFORMASI AKUNTANSI MANAJEMEN DI TENGAH PENERAPAN ARTIFICIAL INTELLIGENCE DALAM DUNIA BISNIS Dhistia Murti, Citra; Fitriyana, Mifta
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.109

Abstract

Penelitian ini membahas transformasi akuntansi manajemen di tengah penerapan Artificial Intelligence (AI) dalam dunia bisnis modern. Perkembangan teknologi digital mendorong perusahaan untuk mengadopsi AI guna meningkatkan efisiensi, akurasi, serta kualitas informasi dalam pengambilan keputusan strategis. Penelitian ini bertujuan untuk mengeksplorasi pengaruh AI terhadap praktik akuntansi manajemen, khususnya dalam proses budgeting, forecasting, pengendalian biaya, dan pengukuran kinerja. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur melalui analisis jurnal internasional, buku akademik, serta laporan organisasi profesi terkait penerapan AI di bidang akuntansi. Hasil kajian menunjukkan bahwa AI mampu mengotomatisasi berbagai proses akuntansi manajemen, memperkuat analisis prediktif, serta menggeser peran akuntan manajemen menjadi mitra strategis berbasis data. Namun, implementasi AI juga menimbulkan tantangan seperti kebutuhan kompetensi baru, risiko keamanan data, serta isu etika dan transparansi algoritma. Oleh karena itu, perusahaan perlu mempersiapkan sumber daya manusia, memperkuat sistem pengendalian internal, serta mengintegrasikan AI secara bertahap agar transformasi berjalan efektif.
PENGALAMAN MANAJER KEUANGAN DALAM MENGHADAPI KETIDAKPASTIAN EKONOMI: PERSPEKTIF AKUNTANSI MANAJEMEN Ratnawati, Dwi Puji
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.110

Abstract

This study aims to analyze the experiences of financial managers in dealing with economic uncertainty from a management accounting perspective. Economic uncertainty, characterized by macroeconomic fluctuations, market volatility, and changes in government policies, requires companies to strengthen their planning systems, cost control mechanisms, and risk management practices. This study employs a qualitative approach using in-depth interviews with three financial managers from the manufacturing, service, and trade sectors. The data were analyzed using thematic analysis techniques to identify the strategies implemented in response to unstable economic conditions. The findings indicate that financial managers enhance scenario-based planning, implement stricter cost control measures, and improve liquidity and risk management through the support of management accounting systems. Furthermore, professional experience plays a crucial role in integrating quantitative data with strategic intuition, resulting in more adaptive and comprehensive decision-making. This study emphasizes that the effectiveness of management accounting systems and the quality of human resources are key factors in maintaining organizational resilience amid economic uncertainty.
HUMAN-IN-THE-LOOP DALAM PENGAMBILAN KEPUTUSAN REKRUTMEN: STUDI KUALITATIF PADA PRAKTISI HR PENGGUNA ATS BERBASIS AI DI JAKARTA Dita Herdian
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.111

Abstract

This study examines the practice of human-AI collaboration in recruitment decision-making within companies in Jakarta that utilize AI-based Applicant Tracking Systems (ATS). The growing adoption of artificial intelligence in human resource management has transformed recruitment processes into more data-driven, automated, and efficiency-oriented systems. While AI enhances the speed and consistency of candidate screening, concerns regarding algorithmic bias, transparency, and accountability remain significant. Therefore, the concept of human-in-the-loop becomes essential to ensure that managerial judgment remains central in final hiring decisions. This research employs a qualitative case study approach through in-depth interviews with HR practitioners who directly engage with AI-supported recruitment systems. The findings reveal that AI primarily functions as a decision-support tool that assists in initial candidate filtering and ranking. However, HR managers retain authority in evaluating contextual factors, cultural fit, and soft skills that cannot be fully captured by algorithmic assessment. The study highlights the importance of balancing algorithmic efficiency with human professional judgment to mitigate bias and maintain ethical accountability. These findings contribute to the literature on digital human resource management and provide practical insights for organizations integrating AI into recruitment strategies

Page 4 of 4 | Total Record : 34

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