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All Journal EDUCATIONE: Journal of Education Research and Review Jurnal Ragam Pengabdian
Meike Mamentu
Universitas Negeri Manado
Education Environmental Science Social Sciences Other

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THE IMPACT OF AI LITERACY ON ACCOUNTING STUDENTS' RISK MANAGEMENT ABILITY: A SYSTEMATIC LITERATURE REVIEW Meike Mamentu; Vera Lionny Lumi; Annita Patricia Carolina Najoan; Charnila Desria Heydemans; Great Erick Kaumbur
EDUCATIONE Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.179

Abstract

The integration of Artificial Intelligence (AI) into the accounting ecosystem demands a redefinition of professional competencies. However, empirical understanding of how AI literacy specifically shapes accounting students' risk management abilities remains limited. This study aims to analyze the impact of AI literacy on accounting students' risk management ability through a systematic literature review. The research method employed is a Systematic Literature Review (SLR) following the PRISMA protocol, focusing on 26 selected articles published between 2021 and 2025. The analysis reveals that AI literacy is a multidimensional construct encompassing technical, domain-specific (accounting), and critical-ethical aspects. Key findings indicate that AI literacy significantly contributes to enhancing risk management ability, primarily by strengthening diagnostic and prognostic capabilities. The main mechanism occurs through the process of trust calibration, where literate students can critically evaluate AI outputs, thereby assuming the role of active auditors rather than passive users. The implication of this study underscores the urgency of integrating these three dimensions of AI literacy into the core accounting curriculum to prepare adaptive and competent graduates capable of navigating risk complexity in the digital era.
Implementasi Kebijakan Merdeka Belajar pada Sekolah Dasar (SD) di Kabupaten Bolaang Mangondow Timur Listriyanti Palangda; Silvana Oroh; Ilham Abu; Meike Mamentu; Fransiskus L. P. Jani Lumape
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Mei-Agustus "The Role of Community Service in Increasing Children's Educational
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n5sm1j34

Abstract

Penelitian ini bertujuan menganalisis pemahaman dan implementasi kebijakan Merdeka Belajar di Sekolah Dasar Kabupaten Bolaang Mongondow Timur. Kebijakan ini mendorong transformasi pendidikan melalui pendekatan fleksibel, kontekstual, dan berpusat pada siswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap kepala sekolah dan guru di beberapa sekolah dasar. Hasil menunjukkan pemahaman terhadap kebijakan bervariasi. Sebagian guru dan kepala sekolah memahami esensi kebijakan sebagai upaya memberikan kebebasan merancang pembelajaran sesuai kebutuhan siswa dan konteks lokal. Namun, sebagian lain masih memiliki pemahaman terbatas, terutama dalam penerapan pembelajaran berdiferensiasi dan integrasi Profil Pelajar Pancasila. Dalam implementasi, sekolah telah merancang pembelajaran adaptif, berinovasi dalam metode mengajar, serta menerapkan evaluasi berbasis asesmen formatif. Kendala meliputi keterbatasan fasilitas, kesiapan guru, dan kurangnya pelatihan berkelanjutan. Penelitian menyimpulkan bahwa pelaksanaan Merdeka Belajar masih menghadapi tantangan, namun terdapat potensi besar untuk pengembangan lebih lanjut. Diperlukan dukungan kebijakan, pelatihan berkelanjutan, dan peningkatan sarana prasarana.
Co-Authors Annita Patricia Carolina Najoan Charnila Desria Heydemans Fransiskus L. P. Jani Lumape Great Erick Kaumbur Ilham Abu Listriyanti Palangda Silvana Oroh Vera Lionny Lumi