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All Journal JAM EKONOMIS : Journal of Economics and Business Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Governance Andalas
Melia Yulianti
Universitas Andalas
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Keahlian Akuntansi, Literasi Digital dan Literasi Manusia Terhadap Kesiapan Kerja Calon Akuntan di Era Disrupsi Teknologi Digital Melia Yulianti; Asniati Asniati; Verni Juita
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.389

Abstract

The development and increasing use of digital technology causes various changes. That”s made convenience and cause disruption and threaten the continuity of the existing profession like accountant. This study aims to determine that accounting skills, digital literacy and human literacy have a positive effect on the job readiness of accounting student. The population is undergraduate accounting students in the city of Padang. The research used convenience sampling technique. Determination of total samples using the slovin formula. The number of samples is 376. Data collection using by a questionnaire. The research data were analyzed with the SEM_PLS. The results of this study conclude that partially accounting skills, digital literacy and human literacy have a significant positive effect on job readiness and simultaneously this study concludes that accounting skills, digital literacy and human literacy have a significant positive effect on job readiness by 74.8%.
Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan Melia Yulianti; Hidayatul Ihsan; Eliyanora
Akuntansi dan Manajemen Vol. 11 No. 2 (2016): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v11i2.93

Abstract

Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values ​​developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, with mental accounting as the theoretical agreement. The results of the study show how accounting practices in the families of accountant and non-accountant families vary where not only the background of education but also related to employment, non-geographical and mental status needed by couples in practicing accounting in the household. for household partners in managing household finances.
PENILAIAN RISIKO USAHA KECIL MENENGAH COFFEE SHOP DI PADANG MENGGUNAKAN METODE ISO 31000 Hamiki, Syifa Hudiana; Febrianto, Rahmat; Indra, Irma Suryani; Yulianti, Melia
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 2 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i2.108

Abstract

Tidak ada bisnis yang kebal terhadap risiko karena risiko melekat pada setiap perusahaan. Perusahaan besar dan kecil hanya berbeda dalam cara mereka mengelola risiko. Kelemahan perusahaan kecil adalah kurangnya sumber daya yang memadai untuk mengelola risiko. Penelitian kami bertujuan untuk memetakan risiko yang dihadapi oleh UKM. Kami memilih UKM karena keterbatasan sumber daya yang mereka miliki, sehingga sangat mungkin mereka tidak memahami risiko yang mereka hadapi. Kami meneliti kedai-kedai kopi di Padang. Dengan menggunakan kuesioner berbasis ISO 31000, kami mensurvei 20 kedai kopi di Padang. Kedai-kedai kopi tersebut dibagi menjadi dua kelompok: kedai kopi baru dan kedai kopi lama. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara kedua kelompok kedai kopi tersebut mengenai risiko yang mereka hadapi. Survei ini membuka wacana untuk penelitian lebih lanjut mengenai sikap dan perilaku UKM setelah mereka memahami risiko mereka.
The Implications of ChatGPT Usage on Students’ Critical Thinking Skills and Academic Integrity Yulianti, Melia; Widiastuty, Erna
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8619

Abstract

Purpose –This study aims to analyze the impact of ChatGPT usage on critical thinking skills and academic integrity among accounting students. Methods – The independent variable, ChatGPT usage, is measured actual usage indicators, including frequency, manner, and purpose of use. The dependent variables consist of critical thinking skills, measured by interpretation, analysis, evaluation, inference, explanation, and self-regulation, and academic integrity, measured by honesty, trust, fairness, respect, responsibility, and courage.This research employs a quantitative method. Primary data were collected through a questionnaire distributed to accounting students in the city of Padang using purposive sampling. The sampling criteria included: (1) active accounting students, (2) students who had completed at least the third semester, and (3) students who had been using ChatGPT for more than one year Findings - The results indicate that ChatGPT usage has a positive effect on improving both critical thinking skills and academic integrity among accounting students in Padang. The findings imply that ethical use of ChatGPT can enhance students’ critical thinking abilities and academic integrity. But, the use of ChatGPT without ethical considerations may lead to academic integrity issues, including cheating and plagiarism. Therefore, higher education institutions are encouraged to establish policies and ethical guidelines to responsible use of ChatGPT in academic activities. Implications - This study contributes to the growing literature on artificial intelligence in higher education by demonstrating that ChatGPT can enhance students’ critical thinking skills and academic integrity when used responsibly. Additionaly, the findings provide practical insights for educators, universities, and policymakers to develop ethical guidelines, AI literacy programs, and instructional strategies that promote the responsible integration of generative AI tools into teaching and learning processes. Originality - This research is among the first studies to empirically investigate the dual influence of ChatGPT usage on critical thinking skills and academic integrity within accounting education. As such, the study offers a more comprehensive perspective on the educational consequences of generative AI adoption.
Co-Authors Asniati Asniati Eliyanora Eliyanora ERNA WIDIASTUTY Hamiki, Syifa Hudiana Hidayatul Ihsan Indra, Irma Suryani Rahmat Febrianto Verni Juita