Penerapan Teknologi Artificial Inteligence (AI) Pada Analisis Laporan Keuangan dan Pengendalian Intern Satuan Kerja TNI Angkatan Laut
DOI:
https://doi.org/10.59447/malfina.v2i2.134Keywords:
Artificial intelligence, Financial report analysis, Internal control, Indonesian Navy Work Unit.Abstract
Artificial intelligence (AI) is currently a rapidly developing technology in all fields, particularly in finance and the military. This study aims to examine the application of Artificial Intelligence (AI) technology to support financial report analysis and internal control within Indonesian Navy (TNI AL) work units. Along with the development of information technology, AI has the potential to provide innovative solutions to improve efficiency, accuracy, and transparency in state financial management, particularly in a military environment that demands high accountability. The research method used was descriptive qualitative with a case study approach in several work units within the Indonesian Navy. Data were obtained through interviews, observations, and a review of relevant documents and literature. The results indicate that the use of AI, such as machine learning and data analytics, can identify unusual financial transaction patterns, predict potential irregularities, and improve the effectiveness of internal oversight. However, the implementation of this technology still faces challenges, such as limited digital infrastructure, the need for human resource training, and the need for policies that support sustainable digital transformation. This study recommends the gradual and strategic integration of AI as part of the reform of the Indonesian Navy's financial management system.
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