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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Umarudin Kurniawan
Politeknik Negeri Lampung, Indonesia
Economics, Econometrics & Finance

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DETERMINAN MINAT MEMILIH KARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK Fikri Rizki Utama; Umarudin Kurniawan
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6550

Abstract

The number of public accountants in Indonesia experienced a sharp decline in the 2017-2018 period. Even though there are 203 Public Accounting Firms (KAP) in Indonesia registered with the OJK, the data shows that students' opportunities for a career as a public accountant can be even greater. This study aims to obtain empirical evidence on the influence of motivation, professional training, income, and work environment on interest in choosing a career to become an AP or non-AP. The method used in this study is the survey method and the sampling used is the convenience sampling method with the criteria of Islamic accounting students from 2017 to 2021. This study showed that the variables of motivation, professional training, and income showed influence on the interest in choosing a career to be AP and non-AP. While the work environment variable does not affect the interest in choosing a career to become AP or non-AP.
IMPLICATIONS OF THE USE OF ARTIFICIAL INTELLIGENCE IN MANAGEMENT ACCOUNTING: A LITERATURE REVIEW Henny Rakhmawati; Umarudin Kurniawan; Agus Prasetyo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The use of artificial intelligence (AI) technology has grown in importance as a ever-growing digital era. AI is able to provide more accurate and quality analysis for faster processing times, AI is able to offer higher efficiency and lower long-term costs to companies. In the field of management accounting, AI offers a lot of promise to increase the effectiveness and precision of commercial decision-making. Modern management accounting includes managing internal financial data processing as well as external financial data processing in the age of artificial intelligence company finances. The use of AI can help management accountants to produce quality information and AI can also help in the decision-making process by providing recommendations based on historical data and market trends so that management accountants have accurate information to manage company finances. Although AI has many benefits and can help in many aspects of management accounting, AI cannot replace the main role of humans, especially in decision-making. AI won't be able to fully replace management accounting experts, at least not in the near future, since AI cannot take the position of human creativity and emotion-based thinking. AI related to management accounting is a new area for business. Effective and ethical implementation is key to maximizing benefits while minimizing negative impacts.
Co-Authors Agus Prasetyo Fikri Rizki Utama Henny Rakhmawati