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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) Eksis: Jurnal Riset Ekonomi dan Bisnis BISECER (Business Economic Entrepreneurship) Jurnal Riset Akuntansi Politala Sawala : Jurnal pengabdian Masyarakat Pembangunan Sosial, Desa dan Masyarakat Jurnal Akuntansi AKTIVA As-Sidanah : Jurnal Pengabdian Masyarakat Al Dzahab 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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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.
Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Fauziah, Rischa Inung; Wicaksana, Fandi Galang; Rachmawati, Desiana; Jannah, Richatul; Lungit, Kurniana Sandra
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5870

Abstract

Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes.
Peran Profitabilitas dalam Memoderasi Pengaruh ESG, Leverage, dan Related Party Transactions terhadap Tax Avoidance Anggraini, Vanda Dwi; Jannah, Richatul
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.697

Abstract

This study examines the determinants of tax avoidance among Indonesian manufacturing firms by focusing on ESG disclosure score, Leverage, and Related Party Transactions, while incorporating Return on Assets (ROA) as a moderating variable. Using 108 firm-year observations from companies listed on the Indonesia Stock Exchange during 2021–2023, the analysis applies panel data regression and moderated regression analysis (MRA). The findings reveal that ESG disclosure score has a negative and significant effect on tax avoidance, indicating that higher ESG transparency is associated with lower levels of tax avoidance. In contrast, Leverage and Related Party Transactions do not show significant effects in the baseline model. ROA is found to have a negative significant effect on tax avoidance and moderates the relationships between ESG disclosure score and Related Party Transactions with tax avoidance, but does not moderate the effect of Leverage. These results highlight the role of profitability in shaping the relationship between corporate characteristics and tax behavior.
DETERMINANTS OF FRAUDULENT FINANCIAL STATEMENTS IN INDONESIAN INSURANCE COMPANIES: A FRAUD HEPTAGON APPROACH Butarbutar, Jesika Kristina; Jannah, Richatul
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 20 No. 2 (2026): October (2025) - March (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v20i2.1599

Abstract

This study investigates the determinants of Fraudulent Financial Statement (FFS) from the perspective of the Fraud Heptagon in insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using purposive sampling, the study obtained 60 firm-year observations from 12 insurance companies based on annual financial statements published by the Indonesia Stock Exchange and the respective company websites. Fraudulent Financial Statement is measured using the Beneish M-Score, while the independent variables represent the seven dimensions of the Fraud Heptagon: pressure (leverage ratio/LEV), opportunity (proportion of independent board of commissioners/BDOUT), rationalization (total accruals to total assets/TATA), capability (change in directors/DCHANGE), arrogance (CEO pictures/CEOPIC), ignorance (corporate governance education/INEDU), and greed (executive director remuneration/EXREMU). The data were analyzed using panel logistic regression with EViews 12. The results indicate that, on a partial basis, only rationalization (TATA) has a positive and significant effect on the likelihood of Fraudulent Financial Statement, whereas the other six variables do not show statistically significant effects. Simultaneously, however, the Fraud Heptagon variables jointly explain the probability of FFS occurrence. These findings suggest that accrual-based rationalization remains the most salient indicator in detecting financial statement fraud in the Indonesian insurance sector, while the explanatory power of the remaining Fraud Heptagon dimensions appears to be context-dependent.
Analysis of BDS-Impacted Financial Performance: A Testing Direction for New Social Movement Theory Jannah, Richatul; Rizkyana, Fitrarena Widhi; Pertiwi, Meilani Intan; Lestari, Tiara Dwi; Safitri, Akhila Fuji; Ningrum, Meldica Widya
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2459

Abstract

This study aims to analyze the impact of the BDS Movement on corporate financial performance using the New Social Movement Theory (NSMT) theoretical framework. By combining financial and theoretical aspects, this study is expected to contribute to an understanding of the complex relationship between business, social movements, and corporate financial performance. The BDS movement significantly impacted the performance of these four companies, both in terms of public perception, investor confidence, declining sales, and increased operational pressure. Companies with strong market diversification and risk management strategies, such as PT Fast Food Indonesia, Tbk and PT Unilever Indonesia, Tbk, were able to better weather the impact of the boycott, although they still experienced a decline in profits. On the other hand, PT MAP Boga Adiperkasa Tbk and PT Sarimelati Kencana Tbk showed greater vulnerability to the boycott due to their dependence on a more limited market segment. To survive in such a situation, a more flexible and proactive adaptation strategy is needed in the face of external pressures such as the boycott movement and unstable global economic conditions.
Co-Authors Aan Ikhsananto, Aan Anggraini, Vanda Dwi Anis Susanti Athoillah Athoillah Athoillah Athoillah, Athoillah Aulia Prima Kharismaputra Ayyasy, Jadiid Butarbutar, Jesika Kristina D. A. Rahmawati Dul Muid DWI LESTARI, TIARA Fatimah, Tiara Saharani Fauziah, Rischa Inung Fitriani, Ani Ghassani, Fadhilah Putri Halimah, W. N. Indah Anisykurlillah Jati, Kuat Waluyo Kiswanto Kiswanto Kuat Waluyo Jati Lestari, Tiara Dwi Lungit, Kurniana Sandra Mahendra, Rizky Rafy Maylia Pramono Sari Meliana, Rini Nanik Sri Utaminingsih Ningrum, Meldica Widya Pertiwi, Meilani Intan Pradana, P. T. Prakosa, Ariq Syuja Rachmawati, Desiana Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Safitri, Akhila Fuji Tinambunan, Cecilia Ardani Wicaksana, Fandi Galang