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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN Al-Muzara'ah Perspektif Ilmu Pendidikan Jurnal Mandiri Jurnal Berdaya Mandiri Infotech: Journal of Technology Information Annals of Management and Organization Research Mattawang: Jurnal Pengabdian Masyarakat Dynamic Management Journal Jurnal Pengabdian Masyarakat Nusantara ProBisnis : Jurnal Manajemen Jurnal Akuntansi AKUNESA Journal of Social And Economics Research Jurnal AKAL: Abdimas dan Kearifan Lokal JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti Jurnal Nusantara Mengabdi Dirkantara Indonesia journal of social and economic research
Yuana Jatu Nilawati
Universitas Trisakti
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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.
ROA Banking Profitability in the Digital Era: Analysis of Financial Performance and Macroeconomic Factors in Indonesia Chandra, Kristian; Angelina , Angelina; Pakpahan, Arnolt Kristian; Nilawati, Yuana Jatu
Annals of Management and Organization Research Vol. 7 No. 4 (2026): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v7i4.3889

Abstract

Purpose: This study examines the impact of bank-specific factors, digitalization, and macroeconomic variables on profitability in Indonesia, measured by ROA and ROE. It focuses on how internal factors like NPL, LLP, CIR, digitalization, and CSR, along with external factors such as inflation, currency risk, and economic growth, affect bank financial performance. Methodology: This study employs panel data regression with a fixed effects model using data from 41 banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 205 observations were analyzed using EViews 12. Model selection was conducted using Chow and Hausman tests to determine the most appropriate estimation method. Results: The findings reveal that NPL and efficiency management (CIR) negatively affect ROA and ROE, showing that credit quality and operational efficiency are key profitability determinants. LLP and CSR positively impact profitability, indicating that prudent risk provisioning and social responsibility initiatives improve financial performance. Digitalization does not significantly impact profitability. Among macroeconomic variables, inflation and currency risk affect ROA, while economic growth influences ROE. Conclusions: This study highlights that internal risk management and operational efficiency remain the primary drivers of bank profitability, while the financial benefits of digitalization may require longer-term implementation and strategic alignment. Limitations: The measurement of digitalization is limited to ATM infrastructure and may not fully capture the broader digital banking innovations. Contributions: This study contributes to the banking literature by integrating digitalization, CSR, and macroeconomic variables into a unified panel data model to explain Indonesian banking profitability.
MEMBANGUN JIWA KEWIRAUSAHAAN BERBASIS SYARIAH DAN PEMBUKUAN SEDERHANA PADA GENERASI GEN Z lavli, Lavlimatria Esya; Aji Kusuma Wijaya; Yuana Jatu Nilawati; Siti Nazla Zahirah
Jurnal Abdikaryasakti Vol. 6 No. 1 (2026): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v6i1.23948

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan untuk meningkatkan jiwa kewirausahaan berbasis syariah dan kemampuan penyusunan pembukuan sederhana di generasi Gen Z di Panti Sosial bina Remaja Taruna Jaya 1, Jakarta Timur. Metode yang dipergunakan artinya pendekatan edukatif partisipatif melalui penyuluhan, pembinaan, serta diskusi interaktif. Materi yang diberikan mencakup konsep dasar kewirausahaan dalam perspektif syariah dan praktik penyusunan pembukuan sederhana yang mencakup pencatatan pemasukan, pengeluaran, dan pengelolaan stok. Pengabdian kepada masyarakat ini dilaksanakan untuk memberikan adanya terjadinya peningkatan pemahaman pengetahuan anak – anak Panti Sosial bersinar-sinar Remaja Taruna Jaya 1 terhadap konsep kewirausahaan berbasiskan syariah serta pengetahuan melakukan pencatatan keuangan sederhana. Hal ini pada dibuktikan dari kuesioner yang menujukkan bahwa secara umum materi penyuluhan dikuasai dan peserta mengalami peningkatan pengetahuan sehabis mengikuti kegiatan. Acara ini diharapkan bisa mendorong terbentuknya calon wirausahawan muda yang tidak hanya kompeten secara ekonomi atau dalam berwirausaha (entrepreneur), tetapi juga memiliki landasan nilai-nilai syariah dalam menjalankan perjuangan, khususnya pada sektor perjuangan Usaha Mikro, Kecil dan Menengah (UMKM). Selain itu, harapan kegiatan PkM ini, supaya remaja-remaja panti menjadi pengusaha sehingga nantinya bisa sebagai pengusaha (entrepreneur) yang menjalankan wirausahanya berbasis syariah serta memiliki kemampuan pembukuan yang baik, sebagai akibatnya menjadi pengusaha sukses.
Pelatihan dan Pendampingan Aplikasi Accurate untuk Meningkatkan Literasi Digital Akuntansi Guru SMK di Jakarta Utara Nilawati, Yuana Jatu; Khomsiyah, Khomsiyah; Hermawan, Asep
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 6 No. 1 (2026): Februari - Juli 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v6i1.6966

Abstract

This community service program aims to enhance the digital accounting literacy of vocational high school (SMK) teachers in North Jakarta through a training and mentoring program using the Accurate accounting application. The main issue addressed is the limited competence of teachers in understanding and applying technology-based accounting cycles, which requires structured intervention through training, hands-on practice, and mentoring activities. This program is significant in supporting the improvement of vocational education quality and preparing students for the demands of a digitally driven workforce. The program employed a mixed-methods approach with a one-group pretest-posttest design. Data were collected from 20 SMK teachers through pretests and posttests, observations, and participant discussions, and analyzed using descriptive quantitative and qualitative thematic approaches. The results show an increase in participants’ understanding, with the average score rising from 55 to 82. In addition, participants demonstrated improved skills in using the Accurate application to prepare financial statements independently. These findings indicate that practice-based training combined with mentoring contributes to improving teachers’ competencies and the quality of accounting learning. It is recommended that this program be expanded through advanced training, broader participant involvement, and integration into the vocational school curriculum to support the digital transformation of vocational education.
Co-Authors Agustar, Gryara Anrasia Aji Kusuma Wijaya Ali Gesang Widodo Budi Ali, Jati Kasuma Angelina , Angelina Anita Roosmalina Matusin Arnolt Kristian Pakpahan, Arnolt Kristian Asep Hermawan Ayu Ekasari Banjarnahor, Erliana Budi, Ali Gesang Widodo Darmawati, Deni Elis Purwanti Entaresmen, R Ajeng Evi Octavia Febriana, Rahma Fithri Alvionita Nuryaman Harahap, Cicely Delfina Hasanah, Lailatun Hasnawati Hermawan, Singgih Bayu Indra Ika Wahyuni Juniati Gunawan Kasuma Ali, Jati KHOMSIYAH KHOMSIYAH KHOMSIYAH Khomsiyah, Khomsiyah Kristian Chandra lavli, Lavlimatria Esya Magetsari, Ovy Noviati Nuraini Mayangsari Mayangsari Mayangsari, Mayangsari Meriyani, Susi Muhammad Iqbal Bahrin MURTANTO Murtanto Murtanto MURTANTO MURTANTO Nisrina Dwi Setyoastuti Nuryaman, Fithri Alvionita Osni Erza, Osni Purwanti, Elis Santosa, Wahyuningsih Setyoastuti, Nisrina Dwi Sirait, Koramen H Siti Nazla Zahirah Suparman, Meiliana Victor Siagian Wahyuni, Lidia Wirawan ED Radianto