Penggunaan Artificial Intelligence Dalam Internal Audit Untuk Mendeteksi Dan Mencegah Fraud Pada Industri Perbankan (Studi Kasus Pada PT. BPR Surya Artha Utama (Perseroda)). (The Use of Artificial Intelligence in Internal Audit to Detect and Prevent Fraud in the Banking Industry (Case Study at PT. BPR Surya Artha Utama (Perseroda))).

Mediana, Anastasya Mechta (2025) Penggunaan Artificial Intelligence Dalam Internal Audit Untuk Mendeteksi Dan Mencegah Fraud Pada Industri Perbankan (Studi Kasus Pada PT. BPR Surya Artha Utama (Perseroda)). (The Use of Artificial Intelligence in Internal Audit to Detect and Prevent Fraud in the Banking Industry (Case Study at PT. BPR Surya Artha Utama (Perseroda))). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Artificial Intelligence (AI) dalam audit internal di PT. BPR Surya Artha Utama (Perseroda) untuk meningkatkan efektivitas deteksi dan pencegahan fraud. Dengan menggunakan metode kualitatif, penelitian ini menemukan bahwa AI mampu menganalisis data dalam jumlah besar secara real-time, sehingga meningkatkan efisiensi dan akurasi dalam mengidentifikasi pola-pola kecurangan yang sering kali sulit dideteksi oleh metode audit tradisional. Meskipun penerapan AI membawa perubahan signifikan dalam proses audit, tantangan seperti integrasi sistem dengan infrastruktur yang ada dan kualitas data yang digunakan masih perlu diatasi. Selain itu, auditor perlu meningkatkan keterampilan mereka untuk memanfaatkan teknologi ini secara optimal. Penerapan AI juga berkontribusi pada peningkatan kepercayaan pelanggan terhadap layanan perbankan, meskipun isu privasi dan keamanan data nasabah tetap menjadi perhatian utama. Rekomendasi untuk memaksimalkan potensi AI mencakup pengembangan infrastruktur teknologi, peningkatan kompetensi auditor melalui pelatihan, dan pengembangan kebijakan privasi dan keamanan data. Dengan langkah-langkah ini, diharapkan efektivitas audit internal dapat meningkat, risiko fraud dapat berkurang, dan posisi kompetitif perusahaan di industri perbankan dapat diperkuat.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Artificial Intelligence, Audit Internal, Deteksi Fraud, Pencegahan Fraud, Efisiensi dan Akurasi
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222100006 Anastasya Mechta Mediana
Date Deposited: 09 Jul 2026 07:11
Last Modified: 13 Jul 2026 03:04
URI: http://repository.untag-sby.ac.id/id/eprint/38067

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