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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Revenue : Jurnal Ilmiah Akuntansi
Indirman, Veri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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AKUNTANSI MANAJEMEN STRATEGIS DALAM PERSPEKTIF REVOLUSI INDUSTRI 5.0 Indirman, Veri; Valdiansyah, Riyan Harbi; Rahayu, Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.497

Abstract

The Industrial Revolution has undergone several notable transformations, transitioning from the introduction of mechanization and steam power to the advent of digitalization, referred to as the Industrial Revolution 4.0. With the emergence of Industrial Revolution 5.0, or Society 5.0, emphasis has shifted towards the utilization of contemporary technologies, such as the Internet of Things (IoT), Artificial Intelligence (AI), and big data analysis, with the aim of effectively fulfilling human needs and enhancing social welfare. The overarching objective of Society 5.0 is to achieve harmonious equilibrium between economic progress and the resolution of social issues through the establishment of seamless interconnectivity between virtual and tangible realms. This study employed a qualitative methodology, specifically a scoping approach. It examines the impact of the Society 5.0 concept on the accounting perspective in strategic management, with the aim of facilitating more effective decision-making and enhancing the predictive capacity of an organization's future performance. The field of strategic management accounting, which supports the strategic management of corporations, has adapted to technological advancements. The application of digital technology in accounting enables more accurate and quality analyses, and improves the efficiency and effectiveness of the decision-making process. However, digital transformation also faces various challenges, including employee engagement, management support, and skill gaps. This research is expected to provide practical implications for industrial companies on how the Society 5.0 era changes the perspective of accounting in strategic management
Dinamika Pertumbuhan Ekonomi Ibu Kota Negara (IKN): Peran Indeks Kemahalan Konstruksi, Tingkat Pengangguran, dan Investasi Amalia, Meby; Indirman, Veri; Valdiansyah, Riyan Harbi
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 10 No 1 (2025): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v10i1.6475

Abstract

This study aims to analyze the effect of the construction cost index and unemployment rate on regional economic growth, with the investment rate as an intervening variable. This study uses data from the National Capital City (IKN) for the 2019-2023 period using panel data from 10 cities in the IKN region for five years. This study used path analysis (mediation) with the Sobel test. The results show a significant relationship between the construction cost index and unemployment rate and economic growth. Construction infrastructure investment has a long-term positive impact through improved infrastructure quality and job creation. On the other hand, a high unemployment rate can hamper economic growth because of decreased purchasing power and limited market demand. This research emphasizes the importance of careful and sustainable infrastructure development planning as well as efforts to create quality jobs to support inclusive economic growth. The results provide important insights for policymakers and developers in planning infrastructure development in IKN.
Co-Authors Amalia, Meby Riyan Harbi Valdiansyah SRI RAHAYU