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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Buana Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi AKUNESA Jurnal Ekonomi Trisakti Journal Indonesia Law and Policy Review (JILPR) JURNAL AGROINDUSTRI HALAL Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Jurnal Informatika Ekonomi Bisnis Research of Accounting and Governance Jurnal Inovasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
KHOMSIYAH
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Anticipating Technological Unemployment among Accounting Students in the AI Era Suparman, Meiliana; Meriyani, Susi; Hermawan, Singgih Bayu Indra; Octavia, Evi; Khomsiyah; Radianto, Wirawan Endro Dwi; Nilawati, Yuana Jatu
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
DO AI AND INFORMATION TECHNOLOGY SUPPORT ACCOUNTING EFFICIENCY? Linda; Khomsiyah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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

Abstract

The purpose of this study is to examine the influence of Artificial Intelligence (AI) adoption, information technology, and employee competence on accounting efficiency, as well as assess the role of organizational readiness as a moderating variable. A quantitative survey was administered to 150 accounting practitioners, and the resulting data were examined using SEM-PLS techniques. The findings indicate that information technology and employee competence significantly affect accounting efficiency, whereas AI adoption and organizational readiness do not show significant influence, including in their moderating effects. These results suggest that accounting efficiency is primarily driven by employee capabilities and information technology. The study concludes that strengthening IT systems and enhancing employee competencies are essential. The implications highlight the need for more targeted AI implementation strategies and continuous human resource development.
Co-Authors Adriano Andira, Aurora Rizky Arofah, Siti Nur Asri Zaldin Cesar, Devry Darmawan, Arya Dinda Ayu Febrina Eka Pratiwi, Annisa Emelia Sari Esteti Handayani Hia Evi Octavia Fachri Pasha Gultom, Rosenzel Hanania Gumilar sukmawan Hartini Hayumurti, Sasi Kirana Herlina Lusmeida Hermawan, Singgih Bayu Indra J. Arsjah, Regina Lestari, Ade Dwi Linda Mega Juwita Saragih Simarmata Mellennia, Dewi Ayu Meriyani, Susi Mohammad Zamroni Muhammad Syarifuddin Nadira Khairiyah Nurjanah, Yayang Pebryanti, Yeni Pinuji, Baskoro Suryo Pranata, Aditya Nurkharisma Qonita, Ariina Rafifah, Jihan Ratnaningsih Ruhiyat Richy Wijaya Rumagit, Valencia Zeheskia Saiman, Venni Nataliani Saiman, Vinna Nataliani Setiyo, Bagas Aji Sufyenisa, Rosdinillah Sukriyah Suparman, Meiliana Suwardi, Divia Sari Tabita Safa Callula Pangestu Tasya, Tasya Adinda Rahmawati Pasau Titik Aryati Turridwanullah, Fazwah Winnie Septiani Wirawan ED Radianto Yuana Jatu Nilawati Zakiyyah, Noviyanti