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All Journal Jurnal Ilmiah Akuntansi Kesatuan Edumaspul: Jurnal Pendidikan
Sukriyah Sukriyah
Universitas Insan Pembangunan Indonesia, Indonesia
Economics, Econometrics & Finance Other

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The Role of Accounting Information Systems in the Industrial Revolution 4.0 Era Erni Taruli Pebrina; Dewiana Novitasari; Sukriyah Sukriyah; Yeni Firmawati; Nurul Dwi Tsoraya
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i2.4571

Abstract

The purpose of this research study is to provide a solution so that the role of accountants continues to exist in the era of the industrial revolution 4.0 by starting to learn computer programming so that they can adapt to existing changes. This study report used a descriptive qualitative method with data collection from articles on google or internet browsing. Because in recent years there have been various technological breakthroughs that produce new value in human life through the form of artificial intelligence. Business circles call this the core of the 4.0 industrial revolution. This condition has an impact on the role of humans, especially the accounting profession which will be replaced by the role of robots.
The Effect of Spatial Dependence and Population Density on the Economic Development in Banten Region Before and During the Covid-19 Pandemic Dewiana Novitasari; Shofwatun Hasna; Tias Pramono; Sukriyah Sukriyah; Albertus Maria Setyastanto
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i2.4894

Abstract

This study aims to analyze the effect of spatial linkages and population density on economic development in Banten Province in 2016-2021. The data used is panel data with a spatial econometric approach. The selected model is a spatial panel model with fixed effects. This study builds two models, namely, the first model does not include the pandemic period and the second model includes the pandemic period. The results of the analysis of the first model show that before the COVID-19 pandemic occurred, spatial linkages and population density were proven to have a significant positive effect on Banten's per capita income. Population density is the main factor that strongly influences the per capita income of the Banten region. Meanwhile, in the second regression model, spatial correlation is proven to have a significant positive effect on Banten's per capita income, but population density has a negative effect. High population density actually lowers GDP per capita, because there is a lot of unemployment during the pandemic.
The Impact of Accounting Software Use on Financial Report Efficiency Sutarni; Sukriyah Sukriyah; Budiandru; Loso Judijanto; Gema Ika Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 3 (2026): JIAKES Edisi Juni 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i3.5305

Abstract

The rapid development of information technology has encouraged organizations to transition from manual accounting systems to digital platforms to improve accuracy, speed, and decision-making quality. However, the adoption of such systems remains uneven, particularly among SMEs in developing countries. This study aims to analyze how accounting software influences financial reporting efficiency and to identify factors affecting its effective implementation. This research employs a qualitative approach using a literature review method, drawing on secondary data from academic journals, books, and credible reports. Data were collected through systematic documentation and analyzed using content analysis techniques to synthesize relevant findings. The results indicate that accounting software significantly enhances reporting efficiency by automating processes, reducing errors, and accelerating report generation. Additionally, it improves cost efficiency and resource utilization. However, the effectiveness of implementation depends on human resource competence, organizational support, and technological readiness. Challenges such as high initial costs and limited digital literacy remain critical barriers. The study implies that organizations should adopt a comprehensive approach by combining technological investment with human resource development and organizational support.
Co-Authors Albertus Maria Setyastanto Budiandru Dewiana Novitasari Erni Taruli Pebrina Gema Ika Sari Loso Judijanto Nurul Dwi Tsoraya Shofwatun Hasna Sutarni Tias Pramono Yeni Firmawati