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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Postgraduated Community Service Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Kadek Diviariesty
Universitas Warmadewa
Economics, Econometrics & Finance Education Other

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Dampak Artificial Intelligence (AI) dan Software Akuntansi pada Profesi Akuntan Ida Ayu Rosa Dewinta; Ida Ayu Trisna Yudi Asri; Kadek Diviariesty
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1003

Abstract

Penelitian ini dibuat bertujuan untuk mengetahui bagaimana dampak Artificial Intelligence (AI) dan Software Akuntansi pada Profesi Akuntan dimana objek penelitian ini adalah mahasiswa akuntansi jenjang D3, D4, S1 Universitas Warmadewa. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non probability sampling dengan metode incidental sampling. Teknik incidental sampling adalah penentuan sampel berdasarkan kebetulan yaitu siapa saja yang secara incidental bertemu dengan peneliti dapat digunakan sebagai sampel, apabila orang yang kebetulan ditemui cocok sebagai sumber data. Jumlah sampel penelitian ini adalah 97 responden. Metode pengumpulan data yang digunakan dalam penelitian ini metode survey dengan kuisioner yang dibantu dengan menggunakan alat uji SPSS. Hasil utama menunjukkan bahwa semakin tinggi pemahaman terhadap AI dan software akuntansi, semakin positif pengetahuan dan sikap mahasiswa tersebut untuk lebih responsif terhadap perkembangan AI dan software akuntansi serta lebih siap untuk menghadapi kemungkinan ancaman yang terjadi di akuntan masa depan seiring berkembangnya teknologi tersebut. Penelitian ini memiliki keterbatasan, seperti batasan ruang lingkup dan potensi bias dalam pengumpulan data.
Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak Kadek Diviariesty; Ni Kadek Ayu Mitha Cahyani
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.44-58

Abstract

This study aims to determine the effect of Capital Intensity, Inventory Intensity, Profitability and Leverage on Tax Aggressiveness in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The total number of research samples was 132 companies were obtained that met the requirements in this study. The main theory used in this study is agency theory and stakeholders. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this research are that the inventory intensity and leverage variables have no effect on corporate tax aggressiveness. Meanwhile, the capital intensity and profitability variables have a significant negative effect on corporate tax aggressiveness. Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the Debt to Total Assets Ratio (DAR) formula and tax aggressiveness is proxied using the Effective Tax Rate (ETR).
Pemberdayaan Generasi Muda dengan Membangun Perencanaan Keuangan Melalui Investasi Berbasis Digital di Desa Siangan Kadek Diviariesty; Ida Ayu Trisna Yudi Asri; I Gusti Agung Ayu Mas Suariedewi
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.51-55

Abstract

Partner in implementing Community Services is located in Siangan Village, Gianyar Regency. The targets of this Community services is the young generations who are members of youth organizations (Karang Taruna) in Siangan Village. The young generations (Karang Taruna) is the Millennial Generation and Generation Z, which are individuals born between 1981 and 2012, becoming very important groups in today's society. According to the Central Statistics Agency (BPS) census, the number of Millennial Generations in 2023 reached 47.3% and Generation Z will be around 60 million people from the total population in Indonesia. The background for implementing the activity is due to the lack of understanding of the younger generation regarding financial planning and investment. With rapid technological advances and social changes, this generation is faced with unique challenges in financial planning and investment. The aim of this activity is to provide understanding and knowledge regarding financial planning concepts and the types of investment instruments that are currently popular. The methods that are used in implementing this activity is the counseling and discussion method with a cooperative learning approach. It can be concluded that there is an increased in understanding, interest and ability by members of the Siangan Village Karang Taruna regarding financial planning through digital-based investments.
Co-Authors I Gusti Agung Ayu Mas Suariedewi Ida Ayu Rosa Dewinta Ida Ayu Trisna Yudi Asri Komang Adhitanaya Ni Kadek Ayu Mitha Cahyani