{"id":"https://openalex.org/W7220301396","doi":null,"title":"DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR","display_name":"DAMPAK ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS LAPORAN KEUANGAN : ANALISIS SYSTEMATIC LITERATURE REVIEW PADA PERUSAHAAN MANUFAKTUR","publication_year":2025,"publication_date":"2025-12-05","ids":{"openalex":"https://openalex.org/W7220301396"},"language":"en","primary_location":{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/7400","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/view/7400","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/download/7400/6392","source":{"id":"https://openalex.org/S4404664204","display_name":"Jurnal Akademik Ekonomi dan Manajemen.","issn_l":"3062-9586","issn":["3062-9586","3062-7974"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.61722/jaem.v2i4","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"review","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/download/7400/6392","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5156837596","display_name":"Husnah Khotimah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Khotimah, Husnah","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5119526641","display_name":"Luri Lorensa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Luri Lorensa","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5157217819","display_name":"Apriliya Maharani","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Apriliya Maharani","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155612285","display_name":"Laila Fitria Ningsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Laila Fitria Ningsih","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031416981","display_name":"Adelia Adelia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Adelia","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060886527","display_name":"Sudrajat Martadinata","orcid":"https://orcid.org/0009-0009-4633-2506","observed_orcids":["https://orcid.org/0009-0009-4633-2506"]},"institutions":[{"id":"https://openalex.org/I4405273653","display_name":"Universitas Teknologi Sumbawa","ror":"https://ror.org/007n2nm64","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405273653"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sudrajat Martadinata","raw_affiliation_strings":["Universitas Teknologi Sumbawa"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Teknologi Sumbawa","institution_ids":["https://openalex.org/I4405273653"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405273653"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.5005000233650208,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.5005000233650208,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.32420000433921814,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.035599999129772186,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"artificial intelligence","score":0.8529999852180481},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.9860000014305115},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.9269999861717224},{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":0.753000020980835},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.7979999780654907},{"id":"https://openalex.org/keywords/data-security","display_name":"data security","score":0.7649999856948853},{"id":"https://openalex.org/keywords/algorithmic-bias","display_name":"algorithmic bias","score":0.9990000128746033},{"id":"https://openalex.org/keywords/data-governance","display_name":"data governance","score":0.7390000224113464},{"id":"https://openalex.org/keywords/ai-ethics","display_name":"AI ethics","score":0.7250000238418579},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.3659999966621399}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5184000134468079},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.46470001339912415},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.45399999618530273},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4449999928474426},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.36959999799728394},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.3626999855041504},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.36090001463890076},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.3529999852180481},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.34610000252723694},{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.33320000767707825},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.3294999897480011},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.3292999863624573},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3271999955177307},{"id":"https://openalex.org/C157170001","wikidata":"https://www.wikidata.org/wiki/Q4781507","display_name":"Applications of artificial intelligence","level":2,"score":0.32409998774528503},{"id":"https://openalex.org/C196879817","wikidata":"https://www.wikidata.org/wiki/Q872685","display_name":"Data governance","level":4,"score":0.3192000091075897},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.31439998745918274},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.3061000108718872},{"id":"https://openalex.org/C2767350","wikidata":"https://www.wikidata.org/wiki/Q6662173","display_name":"Business intelligence","level":2,"score":0.30559998750686646},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3009999990463257},{"id":"https://openalex.org/C135572916","wikidata":"https://www.wikidata.org/wiki/Q193351","display_name":"Data warehouse","level":2,"score":0.299699991941452},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.2946999967098236},{"id":"https://openalex.org/C2777960535","wikidata":"https://www.wikidata.org/wiki/Q131508","display_name":"Enterprise resource planning","level":2,"score":0.28220000863075256},{"id":"https://openalex.org/C75684735","wikidata":"https://www.wikidata.org/wiki/Q858810","display_name":"Big data","level":2,"score":0.2815999984741211},{"id":"https://openalex.org/C2779251847","wikidata":"https://www.wikidata.org/wiki/Q60852","display_name":"Financial inclusion","level":3,"score":0.27709999680519104},{"id":"https://openalex.org/C126082660","wikidata":"https://www.wikidata.org/wiki/Q4252370","display_name":"Digital transformation","level":2,"score":0.26739999651908875},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.2644999921321869},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.2590000033378601},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25220000743865967},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.2517000138759613}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/7400","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/view/7400","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/download/7400/6392","source":{"id":"https://openalex.org/S4404664204","display_name":"Jurnal Akademik Ekonomi dan Manajemen.","issn_l":"3062-9586","issn":["3062-9586","3062-7974"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.61722/jaem.v2i4","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ejurnal.kampusakademik.co.id:article/7400","doi":null,"is_oa":true,"landing_page_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/view/7400","pdf_url":"https://ejurnal.kampusakademik.co.id/index.php/jaem/article/download/7400/6392","source":{"id":"https://openalex.org/S4404664204","display_name":"Jurnal Akademik Ekonomi dan Manajemen.","issn_l":"3062-9586","issn":["3062-9586","3062-7974"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.61722/jaem.v2i4","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/9","score":0.428600013256073,"display_name":"Industry, innovation and infrastructure"}],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220301396.pdf","grobid_xml":"https://content.openalex.org/works/W7220301396.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7168278737","https://openalex.org/W7143315905","https://openalex.org/W7220353271","https://openalex.org/W7202276462","https://openalex.org/W7216347806","https://openalex.org/W4407041192","https://openalex.org/W7214005658","https://openalex.org/W4402142601","https://openalex.org/W7166823513","https://openalex.org/W7216250098"],"abstract_inverted_index":{"The":[0,105,121],"development":[1],"of":[2,13,19,28,45,57,64,89,135,141,153,161,204,227],"digital":[3],"technology":[4,145],"has":[5,128],"triggered":[6],"a":[7,98,129,218],"significant":[8],"transformation":[9],"in":[10,67,86,114,174,208,221,230],"the":[11,17,26,39,43,55,62,72,110,118,133,147,158,211,223],"field":[12],"accounting,":[14],"particularly":[15],"through":[16],"integration":[18],"Artificial":[20,58,215],"Intelligence":[21,59,216],"(AI).":[22],"This":[23,50,144,187],"innovation":[24],"facilitates":[25],"automation":[27],"transaction":[29],"recording,":[30],"financial":[31,48,65,142,205,228],"data":[32,169,239],"analysis,":[33],"and":[34,139,151,178,200,225,241],"anomaly":[35],"identification,":[36],"thereby":[37],"having":[38],"potential":[40],"to":[41,53,103,184,194],"improve":[42],"quality":[44,63,207,224],"business":[46],"entities'":[47],"reports.":[49,143],"research":[51,99,122,188,191],"aims":[52],"evaluate":[54],"influence":[56],"implementation":[60,127,180],"on":[61,132],"reports":[66,229],"manufacturing":[68,231],"companies":[69],"by":[70,237],"applying":[71],"Systematic":[73],"Literature":[74],"Review":[75],"(SLR)":[76],"method.":[77],"Data":[78],"was":[79],"collected":[80],"from":[81,101],"leading":[82],"scientific":[83],"publications":[84],"indexed":[85],"Scopus,":[87],"Web":[88],"Science,":[90],"ScienceDirect,":[91],"as":[92,94,168],"well":[93],"national":[95],"journals,":[96],"with":[97],"timeframe":[100],"2015":[102],"2025.":[104],"literature":[106],"selection":[107],"process":[108],"adopted":[109],"PRISMA":[111],"guidelines,":[112],"resulting":[113],"16":[115],"articles":[116],"meeting":[117],"inclusion":[119],"criteria.":[120],"findings":[123],"indicate":[124],"that":[125,214],"AI":[126,197],"positive":[130],"impact":[131],"aspects":[134],"relevance,":[136],"reliability,":[137],"comparability,":[138],"understandability":[140],"enhances":[146],"efficiency,":[148],"accuracy,":[149],"timeliness,":[150],"transparency":[152],"reporting,":[154],"while":[155],"also":[156,189],"supporting":[157],"early":[159],"detection":[160],"errors":[162],"or":[163],"fraud.":[164],"However,":[165],"challenges":[166],"such":[167],"security,":[170],"algorithmic":[171],"bias,":[172],"limitations":[173],"human":[175],"resource":[176],"competency,":[177],"high":[179],"costs":[181],"remain":[182],"obstacles":[183],"its":[185],"adoption.":[186],"identifies":[190],"gaps":[192],"related":[193],"domestic":[195],"regulations,":[196],"usage":[198],"ethics,":[199],"long-term":[201],"empirical":[202],"measurement":[203],"reporting":[206],"Indonesia.":[209],"Overall,":[210],"results":[212],"confirm":[213],"plays":[217],"strategic":[219],"role":[220],"improving":[222],"credibility":[226],"companies,":[232],"provided":[233],"it":[234],"is":[235],"supported":[236],"solid":[238],"governance":[240],"regulatory":[242],"frameworks.":[243]},"counts_by_year":[],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2026-10-05T00:00:00"}
