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All Journal Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Creative Power and Ambition (JCPA)
Khalsja Oktaviani Kadir
Universitas Negeri Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Career Reorientation for Accounting Students in the Era of Artificial Intelligence Nur Fadilah Arsyad; Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1633

Abstract

The rapid development of Artificial Intelligence (AI) is transforming the accounting profession and requires accounting students to develop competencies that meet future workplace demands. This study aims to examine students' perceptions of AI disruption, academic competency readiness, and career interest in the AI era. A qualitative descriptive approach was employed involving eight undergraduate accounting students from Universitas Negeri Gorontalo selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings reveal that students perceive AI as a tool for automating routine accounting tasks rather than replacing accountants. Although the curriculum provides adequate fundamental knowledge, it has not fully addressed current industry needs, encouraging students to pursue self-directed learning. Career interests remain focused on accounting professions while increasingly emphasizing digital competencies and technology-oriented accounting roles
Analisis Earnings Management Berdasarkan Modified Jones Model (Studi Kasus pada Perusahaan Jasa Transportasi) Khalsja Oktaviani Kadir; Tia Latifa Suma; Savira Ramadhani Mokodongan; Nur Fadilah Arsyad
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.299

Abstract

Penelitian ini bertujuan untuk menganalisis praktik earnings management pada PT Adi Sarana Armada Tbk selama periode 2020–2025 menggunakan Modified Jones Model. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diperoleh dari annual report dan laporan keuangan tahunan. Teknik pengumpulan data dilakukan melalui metode dokumentasi dengan menghimpun laporan keuangan serta data kontekstual terkait kondisi industri dan berbagai peristiwa signifikan selama periode penelitian. Analisis dilakukan melalui perhitungan total accrual, non-discretionary accrual, dan discretionary accrual untuk mendeteksi adanya praktik manajemen laba. Hasil penelitian menunjukkan bahwa nilai discretionary accrual (DA) selama periode 2020–2025 seluruhnya bernilai positif, yang mengindikasikan adanya praktik income increasing earnings management. Nilai DA tertinggi terjadi pada tahun 2021 dan 2022, sedangkan nilai terendah terjadi pada tahun 2023. Temuan penelitian menunjukkan bahwa praktik manajemen laba dipengaruhi oleh tekanan kebutuhan pendanaan, kondisi industri transportasi dan logistik, pemulihan ekonomi pascapandemi, serta upaya perusahaan menjaga stabilitas laba dan kepercayaan investor maupun kreditur.
Co-Authors Nur Fadilah Arsyad Savira Ramadhani Mokodongan Savira Ramadhani Mokodongan Tia Latifa Suma Tia Latifa Suma