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All Journal Diponegoro Journal of Accounting Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) BISECER (Business Economic Entrepreneurship) Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Accounting and Digital Finance Jurnal Dharma Indonesia "Indonesian Journal of Devotion and Empowerment (IJDE) "
Richatul Jannah
Universitas Negeri Semarang
Religion Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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OPPORTUNITIES AND CHALLENGES OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: ARE ACCOUNTING STUDENTS READY TO ADOPT AND DEVELOP IT? Ayyasy, Jadiid; Mahendra, Rizky Rafy; Fitriani, Ani; Jannah, Richatul; Prakosa, Ariq Syuja
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3116

Abstract

Introduction: This study aims to analyze the readiness of accounting students in adopting and developing AI. This research aims to obtain a comprehensive insight into the knowledge, perceptions, and readiness of accounting students in adopting and developing Artificial Intelligence (AI) in the context of accounting. The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Methods: This research method uses a quantitative descriptive method with data collected through questionnaires distributed to respondents as an instrument used on the object of research, namely accounting students who are studying in Semarang City, Indonesia. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include a Descriptive Test, Validity Test, Reliability Test, Determination Coefficient, Classical Assumption Test, and Multiple Linear Regression with F Test and T-test. Results: The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Keywords: Artificial Intelligence, Accounting Students, Accounting Technology.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Halimah, W. N.; Pradana, P. T.; Rahmawati, D. A.
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.
Strengthening The Competence of Writing Scientific Articles for Indonesian School Teachers in Bangkok to Improve The Quality of Education Kuat Waluyo Jati; Anisykurlillah, Indah; Jannah, Richatul; Ikhsananto, Aan; Dwi Lestari, Tiara
Indonesian Journal of Devotion and Empowerment Vol. 6 No. 2 (2024): December
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/2a4jeg09

Abstract

One of the complaints faced by teachers at the Indonesian school of Bangkok was writing scientific articles and then publishing them in academic journals. The complaint was based on various considerations faced by teachers at the Indonesian school of Bangkok, namely (1) the absence of a socialization program for publishing articles from research activities; (2) lack of understanding related to the procedures, techniques, and methods of publishing scientific articles in reputable national and international journals; (3) lack of motivation, self-confidence, and experience to publish in reputable national and international journals. Participants in this community service activity were academics at the Indonesian School of Bangkok. This service was carried out using a participatory training model through socialization and training. After that, it continues with assistance in writing and publishing scientific articles. The socialization and training materials covered the basics of writing scientific articles until the publication process; methods, techniques, and methods of scientific publication. The success of the training process and results were measured using questionnaires and evaluation sheets from the participants. The results of this community service were an increase in the teacher competence of Indonesian school of Bangkok in the skills and understanding of writing until the publication of scientific articles in reputable national and international journals.
Optimizing Micro-Enterprise Management in the Candi Community to Improve Well-Being and Business Sustainability Jati, Kuat Waluyo; Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Fatimah, Tiara Saharani
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34024

Abstract

Ultra-micro enterprises (UMi) in Candi Sub District face fundamental challenges that hinder their business growth, including difficulties in determining an accurate cost of goods sold (COGS), weak financial management, low awareness of the importance of product branding, and limited business legality ownership. This community service program aimed to enhance the managerial capabilities of business owners through interactive training, direct mentoring, and continuous evaluation. The implementation methods included lectures, discussions, QnA sessions, simulations, and mentoring, carried out in three stages: needs analysis, training implementation (COGS and financial management, personal branding, and business legality), and follow-up evaluation and mentoring. The results show an increase in participants' ability to calculate COGS by considering all production costs, which is reflected in a 20.6% increase in understanding based on the pre-post test, as well as the application of simple financial management through the practice of separating business and personal finances which has begun to be implemented by 35 participants. Participants were also able to build a more professional brand identity by developing logos, taglines, packaging, and consistent social media strategies. Additionally, there was an increased awareness of the importance of business legality as a gateway to financing and broader market opportunities. This program has had a positive impact on participants’ professionalism, competitiveness, and business sustainability, and it has the potential to serve as a model for empowering similar business communities.
ANALISIS PENGARUH TRANSFORMASI DIGITAL DAN ESG TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021–2024 Ghassani, Fadhilah Putri; Jannah, Richatul
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/w3b10c26

Abstract

Studi ini menginvestigasi pengaruh adopsi teknologi digital serta kinerja Environmental, Social, and Governance (ESG) terhadap strategi efisiensi pajak pada emiten sektor energi di Bursa Efek Indonesia (BEI) periode 2021–2024. Dengan memanfaatkan desain penelitian kuantitatif, analisis regresi data panel diterapkan pada 156 data observasi yang berasal dari 39 perusahaan. Dalam kerangka ini, variabel penghindaran pajak diproksikan menggunakan Cash Effective Tax Rate (CETR), sedangkan intensitas pengungkapan digital dalam laporan tahunan digunakan untuk menakar transformasi digital dan standar Global Reporting Initiative (GRI) menjadi basis penilaian skor ESG. Melalui uji spesifikasi model, Random Effect Model ditetapkan sebagai teknik estimasi terbaik. Analisis statistik memperlihatkan bahwa transformasi digital berkorelasi positif dan signifikan dengan tingkat penghindaran pajak. Sebaliknya, kinerja ESG secara individual tidak terbukti memengaruhi keputusan perpajakan perusahaan secara signifikan. Kendati demikian, secara simultan seluruh variabel prediktor memiliki kontribusi nyata terhadap model penelitian. Temuan ini mengindikasikan bahwa digitalisasi memfasilitasi manajemen dalam optimalisasi beban pajak, sementara implementasi ESG di sektor energi nasional belum cukup kuat untuk membatasi perilaku agresivitas pajak tersebut.
Co-Authors Aan Ikhsananto, Aan Anis Susanti Athoillah Athoillah Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Ayyasy, Jadiid D. A. Rahmawati Dul Muid DWI LESTARI, TIARA Fatimah, Tiara Saharani Fitrarena Widhi Rizkyana Fitrarena Widhi Rizkyana Fitriani, Ani Ghassani, Fadhilah Putri Halimah, W. N. Indah Anisykurlillah Jati, Kuat Waluyo Kiswanto Kiswanto Kuat Waluyo Jati Mahendra, Rizky Rafy Maylia Pramono Sari Meliana, Rini Nanik Sri Utaminingsih Pertiwi, Meilani Intan Pradana, P. T. Prakosa, Ariq Syuja Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Tinambunan, Cecilia Ardani