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Journal : National Conference on Applied Business, Education

TRANSFORMASI MANUFAKTUR DI ERA INDUSTRI 4.0: PERAN TEKNOLOGI CERDAS, EKONOMI SIRKULAR, DAN PENGEMBANGAN SDM DALAM MENINGKATKAN KINERJA DAN KEBERLANJUTAN Sumarsih, Rani Sri; Permatasari, Diah; Amyati, Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.185

Abstract

This study presents a systematic literature review (SLR) to explore the role of Industry 4.0 technologies, circular economy practices, and human resource development (HRD) in enhancing performance and sustainability within the manufacturing sector. Using SLR methodology, 29 articles from accredited international journals published between 2018 and 2024 were curated and thematically analyzed based on stringent inclusion and exclusion criteria. The selected articles were organized into three main themes: Industry 4.0 Technologies, Circular Economy in Manufacturing, and HR Development and Employee Empowerment. Key findings indicate that the adoption of smart technologies, such as the Internet of Things (IoT) and artificial intelligence (AI), significantly enhances operational efficiency and competitiveness in manufacturing. Additionally, circular economy practices support sustainability through resource optimization and waste reduction. HR development plays a crucial role in facilitating technological adaptation, although challenges such as infrastructure limitations and technology-related anxiety remain significant barriers. This review concludes that collaboration among governments, companies, and educational institutions is essential to overcome these implementation challenges. Practical implications and recommendations for further research are provided to support more inclusive and sustainable adoption of Industry 4.0
TRANSFORMASI PROFESI AKUNTANSI DI ERA KECERDASAN BUATAN: PELUANG, TANTANGAN, DAN KETERAMPILAN BARU YANG DIBUTUHKAN Amyati, Amyati; Sari, Diah Permata; Sumarsih, Rani Sri
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.187

Abstract

The advancement of technology, particularly Artificial Intelligence (AI), big data, and automation, has significantly transformed the accounting profession. This article examines the impact and challenges faced by the accounting profession in the digital era, as well as the new skills required for accountants to remain relevant. Through a literature review approach, this study finds that technology has replaced many routine tasks traditionally performed by accountants, such as transaction recording and financial reporting, thereby enabling higher efficiency. However, these advancements also raise concerns about the diminishing role of accountants in their conventional functions. The primary findings indicate that the main challenges in technology adaptation within the accounting profession include resistance to change, limited technical skills, and unequal access to infrastructure across organizations. Additionally, this article highlights the importance of new skills, such as data analysis, basic programming knowledge, and creative problem-solving abilities for addressing complex issues. Effective communication skills are also increasingly crucial for bridging technical data with business strategy needs. This article concludes that accountants need to develop technology-based competencies and strategic capabilities to support their roles in corporate decision-making. Therefore, organizational support in the form of training and technological education is essential to ensure that the accounting profession continues to grow and remain relevant in the era of artificial intelligence
SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELAWAN PAJAK SEBABAGAI VARIABEL MODERATING Prihatini, Marcelina; Kusumawati, Nugrahini; Amyati, Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.190

Abstract

Taxpayers are compliant with taxation if they know and carry out their obligations. The lower taxpayer compliance, the lower tax revenues will be. Taxpayer awareness of paying and reporting their taxes correctly and clearly, supported by an e-filing system, is an important factor in realizing the tax revenue target. The research aims to determine the effect of the e-filing system and taxpayer awareness on taxpayer compliance, and tax volunteers moderate the influence of the e-filing system and taxpayer awareness on taxpayer compliance. The method used is quantitative with primary data as a questionnaire with 100 taxpayer respondents in Serang City. Analysis uses the Structural Equation Modeling method with the help of SmartPLS 3.2.9 software The research results show that the e-filing system obtained a P-Value of 0.000<0.05, taxpayer awareness 0.031<0.05, tax volunteers did not moderate the influence of the e-filing system 0.691>0.05, and tax volunteers did not moderate the influence of taxpayer awareness 0.147>0.05. The conclusion of this research is that the E-Filing system and taxpayer awareness have a significant effect on taxpayer compliance, but tax volunteers do not moderate the influence of the e-filing system and tax volunteers do not moderate the influence of taxpayer awareness on taxpayer compliance