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Kecerdasan Buatan Untuk Deteksi Kecurangan Dan Keamanan Sistem Akuntansi : Implementasi Pada Bank Syariah Di Indonesia

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"Goal :This research study examines the impact of Artificial Intelligence (AI) on
enhancing the security of Islamic banking accounting systems in Indonesia. Specifically, it focuses on AI's ability to accurately and efficiently detect fraud. Method : The research used path analysis to investigate how AI's fraud
detection capabilities affect accounting system security. The study involved IT
professionals, auditors, and risk management staff in Islamic banking as
respondents. A detailed questionnaire was developed to measure AI's role, revealing positive and significant effects on accounting system security. Fact / Finding : These effects were observed both directly and indirectly through
fraud detection accuracy and efficiency. The study found that AI has a greater
direct impact on security than its mediated effect, indicating that while AI
improves fraud detection, its full potential in bolstering accounting system
security has yet to be fully realized. The findings offer practical insights for
Islamic banks, regulators, and stakeholders to implement and evaluate AI
technology for fraud detection."

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Availability

Detail Information

Series Title

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Call Number

REF 657.0285 SUJ k

Publisher

Bogor : Universitas Tazkia., 2025

Collation

MAKSY

Language

Indonesia

ISBN/ISSN

NIM.2320407002

Classification

6.570.285

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Islamic Bank
Fraud Detection
Artificial intelligence
Accounting System Security

Specific Detail Info

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Statement of Responsibility

Deni Amin Sujana

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