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All Journal EKONOMIKA45 Jurnal Ekonomi, Manajemen, Akuntansi
Sevita Sari Dewi
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Economics, Econometrics & Finance Social Sciences

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Dampak Teknologi Artificial Intelligent dan Cara Menghadapi Blockchain Technology dalam Perspektif Akuntansi Sevita Sari Dewi; Eko Suyono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3678

Abstract

The development of Artificial Intelligence technology is changed the accounting profession. This paper provides a comprehensive overview of recent development in Artificial Intelligence, Big Data and Machine Learning use in business practices in the accounting profession worldwide. The paper explores the evolution of the accounting profession following recent technological developments and assesses the impact of these developments in the future. The challenges and opportunities posed by Artificial Intelligence relating to accounting professionals and the process of accounting education. This research uses a normative juridical approach with a literature study of secondary data. This paper provides an overview of how accounting educators and professionals respond to these technological developments and provides further discussion on what accounting profession, institutions and graduates should do to face the challenges of change caused by technological developments. This research aims to describe the development and system of blockchain, identify potensial uses, analyze internal and external factors, and identify how accountants face blockchain disruption. The method use is descriptive qualitative. Data was obtained through interviews and literature studies. This research shows that blockchain technology has potential implementation in accounting, auditing, finance, supply chain, and public sector. Practitioners and academics need to pay attention to the curriculum and framework related to blockchain implementation, from one set of skills, and the current role of accountants is as business advisors or consultants and not as counters.
The Role of Savings and Loan Cooperatives in MSME Development Efforts at KSPPS BTM Perkasa Purbalingga Sevita Sari Dewi; Suci Indah Pratiwi; Adi Wiratno
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3985

Abstract

Saving and Loan Cooperatives (KSPs) have become one of the main pillars in supporting the development of Micro, Small and Medium Enterprises (MSMEs) in various countries. This article analyzes the important role of KSPs in MSME development efforts, particularly in the context of KSPPS BTM Perkasa Purbalingga. This research uses descriptive qualitative methods with in-depth interviews and participatory observation to collect data from KSP members and management of KSPPS BTM Perkasa Purbalingga. The results show that KSP has a strategic role in providing access to capital, business assistance, and strengthening networks and collaboration for MSMEs. KSPPS BTM Perkasa Purbalingga has particulary succeeded in improving MSMEs' access to capital with affordable and flexible loan services. In addition, the assistance provided by KSP helps MSMEs to manage their businesses more effectively and efficiently. The active involvement of members in KSP activities also strengthens solidarity and mutual support among MSMEs. Collaboration between MSMEs in the form of joint product development or joint marketing has improved the competitiveness and market penetration of local MSMEs. This article concludes that KSPs, especially KSPPS BTM Perkasa Purbalingga, have a significant role in supporting the growth and development of MSMEs. The implication of this research is the need to continue to encourage the development of KSPs as well as strengthen cooperation between KSPs and MSMEs to create an inclusive and sustainable business ecosystem.
Co-Authors Adi Wiratno EKO SUYONO Suci Indah Pratiwi