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All Journal KEUNIS Accounting Profession Journal (APAJI) Idea Pengabdian Masyarakat
Sudarman Sudarman
Universitas Maritim AMNI Semarang
Dentistry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health

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IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN IMPROVING COMPANY PERFORMANCE Astutik, Dwi; Aditya, Galuh; Kusuma, Septian Yudha; Sudarman, Sudarman; Maishanu, Umar Aliyu
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i6.232

Abstract

Objective: To examine the influence directly and through moderation by the independent board of commissioners between institutional and managerial ownership on company performance. Originality: Adding an independent board of commissioners as a moderator based on agency theory, which, from previous studies, is an independent variable. Method: The research uses a quantitative empirical approach, with a population of 70 companies listed in JII70 for 2021-2023; based on purposive sampling, 129 data were studied. The analysis technique uses moderated regression analysis. Results: Institutional and managerial ownership directly impact company performance to achieve ROA, which aligns with agency theory. The new finding from this test is that an independent board of commissioners strengthens this influence. Future Research Agenda: Adding a conceptual framework with an independent board of commissioners as moderation and criteria for sample companies that have an independent board of commissioners in balance with the total board in the company.
Literasi Industri 4.0: Globalisasi dan Peningkatan Daya Saing Peran Pendidik Sudarman, Sudarman; Samekto, Agus Aji; Sumantri, Andar Sri
Idea Pengabdian Masyarakat Vol. 4 No. 01 (2024): January
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53690/ipm.v2i02.243

Abstract

Pendidik memiliki peran yang sangat penting dalam menghadapi dan mendukung revolusi industri 4.0. Revolusi industri ini ditandai oleh integrasi teknologi digital, kecerdasan buatan, robotika, big data, dan berbagai inovasi teknologi lainnya. Pendidik perlu membantu mahasiswa mengembangkan keterampilan yang diperlukan dalam era industri 4.0. Ini termasuk keterampilan berpikir kritis, kreativitas, kemampuan berkolaborasi, pemecahan masalah, literasi digital, dan keterampilan komunikasi yang efektif. Pendidik perlu memastikan bahwa mahasiswa memiliki literasi digital yang memadai. Ini tidak hanya mencakup pemahaman teknologi, tetapi juga etika digital, keamanan online, dan kemampuan untuk mengelola informasi digital dengan bijak. Revolusi industri 4.0 sering kali melibatkan perubahan cepat dalam teknologi dan tren bisnis. Pendidik harus membantu siswa mengembangkan kemampuan adaptasi dan belajar sepanjang hayat agar mereka dapat berhasil di dunia kerja yang terus berubah.
Urgency of Field of Accounting in The Era of Artificial Intelligence Sudarman, Sudarman
KEUNIS Vol. 13 No. 1 (2025): JANUARY 2025
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v13i1.6173

Abstract

Objective: to study the impact of artificial intelligence in accounting, how to respond, and the need for future research development. Method: The main data source is 321 scientific articles, to study conceptually, using the PRISMA method, 33 selected articles were obtained, and the analysis was carried out using a systematic literature review. Results: RQ1, conceptually, the implementation of artificial intelligence has an impact on anticipating fraud, accounting information systems, financial and management accounting, and the accounting profession. The quantitative approach proves that artificial intelligence has a significant impact on the performance of accounting functions, accountability and transparency of financial reports and data privacy. RQ2, accountants must have new readiness and skills. RQ3, future research must consider primary data, samples, quantitative designs, variables, and objects. Renewability: that information technology readiness has an impact on the adoption of artificial intelligence both directly and through mediators of perception and ease of use. Future Research Agenda: to test hypotheses based on this novelty.
Co-Authors Aditya, Galuh Dwi Astutik Maishanu, Umar Aliyu Samekto, Agus Aji Septian Yudha Kusuma Sumantri, Andar Sri