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All Journal Bulletin of Electrical Engineering and Informatics Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Economics and Digital Business Review INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi dan Keuangan Indonesia Asian Journal of Economics and Business Management Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pemberdayaan Umat E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Nusantara Mengabdi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Serat Acitya Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI J-CEKI PESHUM Atestasi : Jurnal Ilmiah Akuntansi
Ratna Septiyanti
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI) Andani, Gina; Lindrianasari, Lindrianasari; Oktavia, Reni; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.
Motor Vehicle Tax Amnesty Between Fiscal Inclusivity And The Risk of Declining Tax Discipline M. Aziz Fatur Rachman; Daniel Pamungkas; Nickson Nikolas Situmorang; Ratna Septiyanti; Mega Metalia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12739

Abstract

This study aims to analyze public perceptions of the vehicle tax amnesty program from two main perspectives: fiscal inclusivity and the risk of declining tax discipline. The research method employed is descriptive quantitative, with data collected through an online questionnaire (Google Form) completed by 102 respondents from various age groups, professions, and levels of vehicle ownership. The results indicate that the public’s level of awareness regarding the tax amnesty program is very high (95.1%). Most respondents (82.4%) believe that the program helps alleviate the financial burden on society, and 70.6% agree that the amnesty can improve taxpayer compliance. However, 50% of respondents also consider that the program poses a risk of decreasing taxpayer discipline in the future, as it may encourage delays in tax payments until similar programs are offered again. These findings highlight a dilemma between achieving fiscal inclusivity and maintaining long-term tax compliance. Therefore, local governments need to balance tax incentive policies with taxpayer education strategies to achieve fiscal objectives without undermining tax discipline.
Spending Better melalui Efisiensi Anggaran Dana Provinsi Lampung Perbandingan Bulan Januari hingga Mei Tahun 2024 dan 2025 Mayta, Chatarina Ovy; Anggraini, Fransisca; Jesicca Hr, Jenie; Metalia, Mega; Septiyanti, Ratna
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 2 (2025): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i2.976

Abstract

Studi ini menganalisis dampak kebijakan efisiensi anggaran dalam mendorong konsep "Spending Better" di Provinsi Lampung, yang menuntut pergeseran menuju Value for Money (VfM) di tengah keterbatasan fiskal. Menggunakan desain mixed-methods dan analisis komparatif APBD 2024–2025, didukung metode Data Envelopment Analysis (DEA), temuan menunjukkan Efisiensi Alokasi positif. Hal ini tercermin dari realokasi dana: pengurangan belanja operasional dan peningkatan drastis realisasi Belanja Modal (14,26% ke 38,54%). Namun, pencapaian VfM terhambat oleh tantangan Kapasitas Pelaksanaan Teknis dan risiko penurunan kualitas proyek. Kesimpulan: Spending Better memerlukan transformasi paradigma dari sekadar penyerapan anggaran menjadi upaya menghasilkan dampak pembangunan nyata bagi kesejahteraan masyarakat.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Andani, Gina Anggraini, Fransisca Annisa Mulia Aghsya Aryan Danil Mirza. BR Azzahro, Latifah Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jesicca Hr, Jenie Jihan Fatin Fadillah Lotte Kusumawardani, Niken Lego Waspodo Lindrianasari M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mayta, Chatarina Ovy Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Widya Rizki Eka Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sembiring, Sari Indah Oktanti Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina yenni agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Zulkarnain, Ega