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Dampak Teknologi Artificial Intelligent dan Cara Menghadapi Blockchain Technology dalam Perspektif Akuntansi Sevita Sari Dewi; Eko Suyono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3678

Abstract

The development of Artificial Intelligence technology is changed the accounting profession. This paper provides a comprehensive overview of recent development in Artificial Intelligence, Big Data and Machine Learning use in business practices in the accounting profession worldwide. The paper explores the evolution of the accounting profession following recent technological developments and assesses the impact of these developments in the future. The challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This research uses a normative juridical approach with a literature study of secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting profession, institutions and graduates should do to face the challenges of change caused by technological developments. This research aims to describe the development and system of blockchain, identify potensial uses, analyze internal and external factors, and identify how accountants face blockchain disruption. The method use is descriptive qualitative. Data was obtained through interviews and literature studies. This research shows that blockchain technology has potential implementation in accounting, auditing, finance, supply chain, and public sector. Practitioners and academics need to pay attention to the curriculum and framework related to blockchain implementation, from one set of skills, and the current role of accountants is as business advisors or consultants and not as counters.
Empowerment Strategy of Dry-land Farmers: Insights from Indonesia Akhmad Daerobi; Eko Suyono
Media Ekonomi dan Manajemen Vol 36, No 2 (2021): July 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.935 KB) | DOI: 10.24856/mem.v36i2.2001

Abstract

The purpose of this study is to identify the level of empowerment of dry-land farmers and develop a model of strategy for empowering them. This study was done in  Wonogiri Regency, Central Java Province, Indonesia. The level of empowerment is approached descriptively, while the development of an empowerment strategy uses the Analysis Hierarchy Process (AHP) method. The results shows the level of empowerment of dry-land farmers in those area is still low indicated by the power of access to economic (credit, market information, and technology) and non-economic (lobbying and stakeholders) where each value is less than 50% based on the results of the Focus Group Discussion (FGD) and in-depth interviews with keypersons.  The empowerment strategy can be carried out by developing production, capital procurement, production technology assistance, and improvement of dry land agroecosystems.