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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis
Erwan Hidayat
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Economics, Econometrics & Finance Education

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Dampak Penerapan Kecerdasan Buatan (AI) Untuk Manajemen Kurikulum Pendidikan Tinggi Di Jawa Tengah Jaelani Jaelani; Erwan Hidayat; Febryantahanuji Febryantahanuji
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1790

Abstract

Key Problem: the development of artificial intelligence technology has increased in the last five years, but testing of the impact of its application to curricula in higher education has been poorly considered and very limited. Objective: to know the interrelationship between the impact of the application of artificial intelligence in contributing to improving student academic achievement. Originality: testing the effectiveness and linkage of the impact of artificial intelligence on the curriculum in higher education with increased student achievement is still very limited. Method: quantitative design with secondary data taken from literature and previous research as many as 50 examples of cases in universities with Koesioner Method. Result: there is an influence of the impact of the application of artificial intelligence on curriculum development in universities. The impact value brought by artificial intelligence is 0.7 which is classified as the Good category. There was a low association of 0.05 between the application of artificial intelligence in the curriculum at 50 universities and the increase in student academic achievement. Novelty: not always the application of artificial intelligence has a bad impact as long as it is balanced with wise use. Suggestion: it is expected that future research will use a wider scope and methods to deepen understanding related to the application of artificial intelligence in the development of higher education systems.
Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi Erwan Hidayat; Jaelani Jaelani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1789

Abstract

Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.
Co-Authors Febryantahanuji Febryantahanuji Jaelani Jaelani