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All Journal Accounting and Management Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Ilomata International Journal of Management
Yulindisti, Elga
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? Yulindisti, Elga; Ardimansyah, Ardimansyah; Mahendra, Fiqih Yusril; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.627

Abstract

The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
Green Accounting Reporting Practices Among SMEs in Pontianak: Readiness, Challenges, and Implications for Sustainable Financing Pahlevi, Reza; Yulindisti, Elga; Putri, Nadya Eka Putri; Dhayan, Hana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i2.7439

Abstract

Penelitian ini bertujuan untuk mengkaji praktik pelaporan akuntansi hijau di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Pontianak, Indonesia. Penelitian ini mengidentifikasi tingkat kesiapan UMKM dalam menerapkan akuntansi hijau, tantangan yang dihadapi, serta dampaknya terhadap akses pendanaan berkelanjutan. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Pontianak memiliki pemahaman yang terbatas tentang akuntansi hijau, dengan 42% responden memiliki pemahaman rendah dan 33% memiliki pemahaman sedang. Hanya 25% dari responden yang menunjukkan pemahaman tinggi tentang konsep tersebut. Tantangan utama yang dihadapi meliputi kendala keuangan, kesenjangan pengetahuan, keterbatasan rantai pasokan, ketidakjelasan peraturan, kompleksitas sistem pelaporan, keterbatasan sumber daya, dan infrastruktur yang tidak memadai. Meskipun demikian, semua UMKM yang disurvei menunjukkan minat tinggi dalam pelatihan akuntansi hijau, dengan motivasi utama termasuk tanggung jawab lingkungan, pengembangan bisnis, dan akses pendanaan. Penelitian ini merekomendasikan pembentukan pusat dukungan akuntansi hijau untuk UMKM, pengembangan panduan sektoral, dan implementasi insentif keuangan yang ditargetkan. Kesimpulan penelitian ini menekankan bahwa UMKM siap untuk menerapkan praktik akuntansi berkelanjutan dengan dukungan yang tepat, dan keberhasilan transisi ini memerlukan pendekatan terpadu yang menggabungkan insentif keuangan, pembangunan kapasitas, dan kerangka peraturan yang fleksibel.
Evaluating SEVIMA Academic System Effectiveness in Managing Lecturer Performance Through the DeLone–McLean Information Success Model Marumpe, Dody Pratama; Yulindisti, Elga; Hafiidz, Ziqri Muhamad; Rahmasari, Naila Ayu; Yosefin, Emelia
Ilomata International Journal of Management Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i2.2023

Abstract

Digital transformation has increased the demand for academic information systems that are accurate, user-friendly, and interoperable. At Universitas Tanjungpura, SEVIMA functions as a central reporting system for lecturer performance within a fragmented digital ecosystem that includes SISTER, Edlink, SKP, and SINTA. This fragmentation often leads to usability issues, unclear information, limited service responsiveness, and reduced work efficiency. This study aims to examine the effects of system quality, information quality, and service quality on system use, user satisfaction, and lecturer performance, as well as the mediating roles of system use and user satisfaction. A quantitative approach was employed by surveying 119 lecturers who actively use SEVIMA, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate moderate explanatory power, with R² values of 0.630 for user satisfaction, 0.582 for system use, and 0.618 for lecturer performance. All quality dimensions significantly influence system use and user satisfaction. User satisfaction exerts the strongest direct effect on lecturer performance, followed by system use. Mediation analysis confirms that both variables significantly mediate the relationship between quality dimensions and lecturer performance, with user satisfaction acting as the dominant mediator. These findings emphasize the importance of improving system integration, user-centered design, and institutional support to enhance lecturer performance and reduce digital fatigue in higher education information systems.
Co-Authors Ardimansyah Ardimansyah Dhayan, Hana Dody Pratama Marumpe Hafiidz, Ziqri Muhamad Mahendra, Fiqih Yusril Nadya Eka Putri Rafles Ginting Rahmasari, Naila Ayu REZA PAHLEVI Yosefin, Emelia