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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Rizza Safika Taurycia
Universitas Kahuripan Kediri
Computer Science & IT Economics, Econometrics & Finance

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The Impact of the AI Revolution in Accounting on Accounting Students' Understanding Bella Paradita; Eko Prasetyo; Rizza Safika Taurycia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3054

Abstract

This study aims to analyze the influence of the development of Artificial Intelligence (AI) in the field of accounting on the motivation for competency development and the level of understanding among Accounting students at Kahuripan Kediri University from the 2021–2024 cohorts. The study employs a quantitative research method using a survey approach. Data were collected through questionnaires distributed to students and analyzed using descriptive and inferential statistical techniques. The sample size was 60 students. Respondent characteristics in this study were divided into two categories: gender and class The study measures students' understanding of AI, their motivation to develop competencies, and their readiness to enter the workforce. The Conclusion is AI ​​revolution has a significant and positive impact on the development of students' competencies and their overall understanding The findings are expected to provide insights into the importance of integrating AI into the accounting curriculum and to serve as a reference for higher education institutions in enhancing students' competencies to meet the demands of the industry in the digital era.
Co-Authors Bella Paradita Eko Prasetyo