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p-Index From 2021 - 2026
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All Journal Dinasti International Journal of Digital Business Management Advances in Taxation Research
Abdul Hamid Habbe
Universitas Hasanuddin, Makassar, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics Nastasya Cindy Hidajat; Fransiska Natalia Kosasih; Abdul Hamid Habbe; Gagaring Pagalung
Advances in Taxation Research Vol. 4 No. 2 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i2.841

Abstract

Purpose: This study aims to analyze the transformation of accounting in the era of Artificial Intelligence (AI) from the perspective of the philosophy of science, particularly epistemology and professional ethics. Research Method: The study employs a conceptual qualitative approach based on a literature review, drawing on sources from indexed academic databases, including Springer, Scopus, and Google Scholar, for the period 2015–2026. The literature was selected for its relevance to the themes of AI, epistemology, technology ethics, and accounting, and then analyzed thematically and philosophically. Results and Discussion: Research findings indicate that AI is driving a paradigm shift in accounting from rule-based systems toward data- and algorithm-based systems. This transformation is reshaping the role of accountants into that of strategic analysts and evaluators of AI systems, while also raising issues related to epistemology, algorithmic bias, transparency, and the accountability of automated decisions. Implications: This study underscores the importance of integrating technological competencies, epistemological reflection, and professional ethics in the development of digital accounting practices, as well as the need for adaptive AI regulation and governance within the accounting profession. Originality: The application of a philosophy-of-science perspective explains the transformation of AI in accounting, particularly the epistemological and ethical changes in the production of accounting knowledge.
Analysis of Investor Reactions to the Launch of Super Holding Danantara: Event Study on Shares of Danantara Member State-Owned Enterprises Nuriya Fadila; Kusniawati Kusniawati; Sriwahyuni Sarah; Abdul Hamid Habbe; Agus Bandang
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6054

Abstract

This study analyzes the capital market reaction to the announcement of the formation of the Danantara Investment Management Agency (BPI) on February 24, 2025. Using an event study method with an 11-day observation window (t-5 to t+5) on the shares of 11 Danantara-member state-owned enterprises (SOEs), the study found a negative market response. This was evidenced by a consistent decline in Cumulative Average Abnormal Return (CAAR) to -5.63%, indicating short-term wealth destruction. Although a paired sample t-test showed no significant difference between abnormal returns before and after the event, the persistent downward price trend indicates pre-announcement information leakage and high investor skepticism regarding the governance risks of the new SOE structure
Co-Authors Agus Bandang Fransiska Natalia Kosasih Gagaring Pagalung Kusniawati Kusniawati Nastasya Cindy Hidajat Nuriya Fadila Sriwahyuni Sarah