Publication Search

64,628 articles from 527 journals · 1,699 citations tracked

Showing 481-500 of 678

Analytics

Rustandi Rustandi; Andi Harmoko Arifin

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Research on Artificial Intelligence (AI) in finance has been growing significantly alongside its increasing implementation in the financial sector. This development raises questions about the specific financial areas and AI technology applications that are most frequently explored as research topics within AI in finance. This study aims to address these questions by employing a systematic literature review (SLR) method, analyzing journal articles indexed in Scopus (Q1–Q4) and published between 2020 and 2024. A search conducted using Publish or Perish on the Scopus database identified 496 records, which were subsequently filtered to 94 articles using the PRISMA protocol. The selected articles were examined through bibliometric analysis using VOSviewer, followed by content analysis. The findings reveal that fintech and risk management are the most frequently discussed financial areas in AI in finance research. Moreover, machine learning emerges as the most commonly addressed AI technology application in this domain. Notably, the combination of machine learning and risk management stands out as the most prominent research topic.    

Rizky Nuryanti; Rahmawati Rahmawati; Luthfi Nur Alifah; Syafrozi Haqi; Nasikh Nasikh +1 more

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.

Zebua, Nofamataro

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This article aims to explore the opportunities of optimizing Artificial Intelligence (AI) in supporting adaptive, inclusive, and innovative learning in the Society 5.0 era. With its potential to revolutionize education through content personalization, responsive learning, and administrative efficiency, AI is the key to future education transformation. The research approach is qualitative through literature analysis and case studies, covering the implementation of AI in adaptive learning, educational chatbots, and virtual reality technology. The researcher's review of several studies revealed that AI not only eases the administrative burden on teachers, but also provides individually tailored learning plans and improves students' digital literacy. However, the integration of AI in education faces challenges such as resistance to change and disparities in access to technology. To overcome these challenges, the development of inclusive policies as well as AI-based training for educators is recommended, thus ensuring the ethical and effective application of technology, in line with the humanistic and future-oriented vision of Society 5.0.

Oktaviani Putri Dita; Radittya Mahasputra Antara; Agung Winarno

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the application of Immanuel Kant's ethical principles in the use of autonomous technology based on Artificial Intelligence (AI) in the academic domain. AI technology has significantly impacted academic efficiency and innovation but has also raised serious ethical challenges, such as algorithmic bias, dependency on technology, and threats to privacy and transparency. Using a Kantian ethical approach, this research identifies key issues and proposes an ethical framework that places justice, transparency, and respect for human dignity at the core of the design and implementation of autonomous technologies. The findings indicate that algorithmic bias can exacerbate academic inequities, while excessive reliance on AI risks diminishing the critical and creative capabilities of academics. Additionally, privacy and accountability in the management of academic data emerge as major concerns requiring ethically grounded policy interventions. This study also highlights the need for a new paradigm ensuring that autonomous technologies uphold humanistic values in academic settings, such as inclusivity, intellectual autonomy, and justice.

Yessica Amelia; Muhammad Rizal; Rina Amelia

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.

Uban Subandi; Supardi US

Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Artificial Intelligence in STEM education has gained attention because it has the potential to transform the learning and teaching process. The study aims to systematically analyze the application of AI technology in STEM education, focusing on the impact on student engagement, learning outcomes, and teaching methods. The study used the Systematic Literature Review (SLR) method with PRISMA guidance, Articles published in the last ten years, to ensure the selection process on the latest trends. The main findings show that AI-based tools, such as adaptive learning systems, intelligent tutoring systems, and automated assessment platforms, significantly enhance the personalized learning experience and encourage students' critical thinking skills in STEM learning. Challenges such as ethical considerations, data privacy issues, and the digital divide are still issues that need attention. Overall, the study shows that AI has a crucial role in STEM education in the future and recommends a strategic framework to overcome the challenges of AI implementation. The main findings of the article provide a basis for educators, policymakers, and researchers to develop and implement AI-based innovations effectively in STEM education.

Dini Selasi; Adine Ardiyanti; Siti Khoiriyah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

Rehanindya Krispradana; Dikho Rahmat Mauluddin

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.

Naldo Kurnia Parandika; Tata Sutabri

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2024 Asosiasi Riset Ilmu Teknik Indonesia

The purpose of integrating artificial intelligence (AI) technology into campus smart parking management systems is to improve user comfort, safety, and efficiency. To control car traffic in real-time, the system combines technologies including computer vision, machine learning, and the Internet of Things (IoT). Automatic vehicle detection, license plate recognition, parking lot availability prediction, and ideal vehicle flow regulation are some of the key characteristics. The system can effectively recommend parking to users through a mobile app by using pattern analysis and historical data. The implementation results showed a 25% reduction in traffic in the university's parking area and a 30% increase in parking time efficiency. According to the findings of the study, applying AI technology in parking management can be a creative way to overcome the difficulties associated with facility management in higher education environments.

Annisa Fitriah Mudassir

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

Ebenezer Gulo; Denisman Laia; Yosia Bello

Jurnal Manajemen Kewirausahaan dan Teknologi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Rapid developments in the digital era offer vast opportunities for young entrepreneurs, while also bringing complex challenges. Technological advances have opened up opportunities for wider access to information and markets. However, the challenges of fierce competition and changing technological dynamics are the main obstacles that need to be overcome. Young entrepreneurs must have the ability to adapt to the latest technological developments, such as digital marketing and artificial intelligence, while understanding how consumption patterns are changing with greater emphasis on convenience and personalization. However, overcoming dependence on digital platforms and resource limitations need to be overcome. In overcoming this situation, young entrepreneurs need to use technology to increase efficiency, be creative in creating new products and services, as well as expand networks and collaborate strategically. By managing finances wisely and being able to adapt to changes, it is hoped that young entrepreneurs can continue to exist and grow, and achieve success in an ever-changing global market, Young entrepreneurs in the digital age face big challenges along with advances in technology and changes in consumer behavior. However, with the right strategy, these obstacles can be turned into opportunities for growth and success. Utilizing technology, product innovation and digital marketing can increase efficiency, reach a wider market and increase profits. The ability to overcome digital challenges well opens up opportunities for young entrepreneurs to dominate the market, improve business reputation and achieve long-term growth. Adapting to change quickly will increase competitiveness and support sustainable growth.

Zulaeha Zulaeha; Wafha Zahra Mulqiya; Elkin Rilvani

Jurnal Sistem Informasi dan Ilmu Komputer 2024 International Forum of Researchers and Lecturers

As a popular platform, Windows faces increasingly complex and diverse malware threats. This research evaluates Windows security weaknesses and finds effective methods of mitigating malware attacks. To ensure the validity of the results, the analysis was conducted through literature review, protection method evaluation, and data triangulation. The results show that layered protection methods, which include implementing firewalls, antivirus, and regular system updates, are highly effective in combating different types of malware, such as ransomware, trojans, and spyware. In addition, the use of machine learning and artificial intelligence helps detect threats in real-time. This research provides practical advice for developers and users on how to improve Windows security through a combination of proactive and reactive measures. It also suggests that users be more aware of cybersecurity. The results of this research are expected to serve as a reference for the development of more secure operating systems in the future.

Bagus Hardika; Mahesa Dzikri Kurniawan; Muhammad Adzka; Daffarizqy Prastowiyono; Apik Banyubasa +2 more

Jurnal Sistem Informasi dan Ilmu Komputer 2024 International Forum of Researchers and Lecturers

This research develops a fruit classification system using Convolutional Neural Network (CNN) in the educational application FruityLens, which helps children recognize different types of fruits through image recognition. The application can identify four types of fruits: apple, banana, orange, and watermelon, utilizing an image dataset from open sources. The research methods include dataset collection, image pre-processing, CNN model training, and classification accuracy evaluation. The results indicate that the developed CNN model achieves high accuracy, supporting children's learning about fruits. This implementation is expected to contribute to the advancement of artificial intelligence technology, specifically in the field of fruit object recognition.

Rani Fira Yunita; Tata Sutabri

Router : Jurnal Teknik Informatika dan Terapan 2024 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

The development of intelligent multimedia technology has had a significant impact on various sectors, especially in education, social, and cultural fields. This article discusses the latest trends in the use of intelligent multimedia and related technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and Virtual Reality (VR), which have transformed the way we learn and interact with the world around us. In the context of education, intelligent multimedia enables a more personalized and adaptive approach to students' needs, enhancing educational accessibility, and reducing the educational gap between urban and rural areas. This technology also contributes greatly to creating a more interactive and engaging learning environment. On the other hand, the use of intelligent multimedia in social and cultural fields opens up opportunities to enrich local identities in the face of globalization, by incorporating traditional cultural elements into technology-based product designs. However, despite its many benefits, the implementation of intelligent multimedia technologies faces various challenges, such as infrastructure issues, limited budgets, and resistance from some educators who are not yet familiar with new technologies. Therefore, it is essential to ensure adequate digital literacy so that future generations can fully utilize this technology responsibly. In conclusion, intelligent multimedia has great potential to improve the quality of life, but its application must be carried out wisely, taking into account long-term impacts on society and culture.

Nasution, Dito Aditia Darma

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

Muhammad Irsan Nasution; Yulisfan Yulisfan

Proceeding. of The International Conference on Business and Economics 2024 Universitas 17 Agustus 1945 Semarang

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

Mesya Nandawani Manik; Rayyan Firdaus

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

Sutarman Laia; Susiana Lase; Karsa Krisman Gulo; Lisna Novalia

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid development of artificial intelligence (AI) presents new challenges and opportunities in various fields, including in Christian religious education. This article discusses how Christian Religious Education (PAK) and its curriculum can respond to the dynamics presented by AI technology. This article uses a descriptive qualitative method based on literature and scientific journals. The main sources of this research are taken from various literature and scientific journals that are relevant to the research topic. The main focus lies in the adjustment of learning materials that are relevant to the needs of the times, the formation of Christian ethics in the digital era, and the importance of maintaining spiritual values ​​amidst technological developments. The use of Artificial Intelligence (AI) in PAK still adheres to the principles of Christian ethics and values. Theological understanding of the role of humans, morality, and their relationship with the creator is described in the perspective of Christian ethics towards artificial intelligence (AI). The Role of Humans in the Process of Christian Religious Education related to the application of AI involves deep reflection on the relationship between Bible verses and the implementation of artificial intelligence in religious education. In addition, this article explores the potential use of AI in the learning process, such as through personalization of education and increasing interaction between teachers and students. It is hoped that with proper adaptation, PAK can remain relevant and provide a solid foundation of faith for future generations in facing the challenges of modern technology.

Irwan Adimas Ganda Saputra; Lifa Farida Panduwinata; Susanti Susanti; Siti Sri Wulandari

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In today’s era, social media has become a driving force for increasing digital entrepreneurship. Businesses are utilizing social media sites such as Instagram, TikTok, LinkedIn, or even Facebook to brand their companies or products and interact with clients. This is great news for businesses, especially SMEs, to have low-cost access to key markets worldwide. One evident trend is the emergence of social commerce – business-to-consumer commerce without intermediaries, exclusive of other e-commerce models. However, the adoption of social media in digital entrepreneurship comes with several challenges, such as changes in algorithms that can affect content visibility and risks related to data security and user privacy. Nevertheless, social media remains useful in terms of analytics to support strategic decisions. This study shows the value of social media for entrepreneurship and technologies that help improve content personalization and consumer behavior analysis, such as artificial intelligence and big data. This study attempts to fill the gap in the literature by looking at the differences in the outcomes of social media use in developing and developed countries and the outcomes of new technologies on digital business ventures.

Brave A. Sugiarso; Arie S.M. Lumenta; Pingkan A.K. Pratasis

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2024 Asosiasi Periset Bahasa Sastra Indonesia

The training and mentoring activities for the use of Artificial Intelligence (AI) tools for teachers were chosen with the aim of enhancing or improving teachers’ understanding and ability to implement AI technology in the educational environment. Initial interviews revealed a lack of knowledge and skills among teachers in utilizing AI tools, which affects the quality and effectiveness of learning. The methods applied in this community service include counseling and training, preceded by surveys and interviews. Teachers were given intensive training that included an overview of AI and how to apply AI tools in the teaching and learning process. Additionally, there was an implementation phase that required teachers to design and implement simple AI-based learning applications as supporting media. The AI tools used included Gamma, IlovePDF, chatPDF, and ChatGPT. The results showed significant improvements in teachers’ understanding and skills in using AI tools. Teachers were able to create AI-based learning applications aimed at enhancing interaction between teachers and students. Furthermore, teachers could reduce administrative workload and optimize resources. Thus, the use of AI can have a positive effect on the quality of learning. The implementation of AI also facilitates teachers’ work in managing administration, such as handling attendance, assessments, and lesson planning.