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All Journal ProBisnis : Jurnal Manajemen Journal of Health, Education, Economics, Science, and Technology (J-HEST)
Manggu, Sri Astuty Ratnasari
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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Persepsi Masyarakat Tentang Bank Syariah di Kabupaten Polewali Mandar Manggu, Sri Astuty Ratnasari; Dalif, Dalif
Journal of Health, Education, Economics, Science, and Technology (J-HEST) Vol. 2 No. 1 (2019): Journal of Health, Education, Economics, Science, and Technology
Publisher : Journal of Health, Education, Economics, Science, and Technology (J-HEST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi masyarakat tentang perbankan syariah. Hasil penelitian menunjukkan bahwa dari sisi persepsi, sebagian besar masyarakat menyetujui keberadaan bank syariah yang menerapkan prinsip bagi hasil yang sesuai dengan syariat Islam serta keberadaan bank syariah yang berbeda dari sistem perbankan konvensional. Akan tetapi masih terdapat keragu-raguan dari masyarakat terhadap pemahaman akan riba yang difatwakan haram oleh Majelis Ulama Indonesia (MUI) serta sistem bunga yang termasuk kategori riba yang dijalankan oleh perbankan konvensional. Sebagian besar masyarakat juga belum sepenuhnya menempatkan pilihannya pada perbankan syariah. Hal ini secara umum menunjukkan bahwa walaupun masyarakat telah mengakui keberadaan perbankan syariah, akan tetapi tidak serta merta hal tersebut mendorong masyarakat untuk memilih bank syariah.
Management Accounting in the Age of AI: Data Transformation, Efficiency, and Modern Decision-Making Manggu, Sri Astuty Ratnasari
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The development of artificial intelligence (AI) technology has brought significant changes in management accounting practices. AI not only speeds up the data processing process, but it also improves the accuracy of the information used in planning, control, and decision-making. This article aims to analyze how the integration of AI in management accounting can improve operational efficiency and provide a competitive advantage for organizations in the digital age. The method employed is a literature study, examining the latest research results and modern organizational practices that have adopted AI technology. The findings demonstrate that AI facilitates automated budgeting, data-driven predictive analysis, cost anomaly detection, and enhanced transparency in managerial reporting. However, the application of AI still faces obstacles in the form of a lack of competent human resources, technology investment costs, and data security risks. This article emphasizes the significance of strategic collaboration between technology and accounting in creating a flexible, efficient, and sustainable management system
Co-Authors Dalif, Dalif