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All Journal Jurnal Pendidikan dan Kebudayaan Jurnal Ilmu Ekonomi dan Bisnis
Muhammad Arif Siagian
Universitas Negeri Medan
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Transformasi Sistem Informasi Akuntansi di Era Artificial Intelligence dan Big Data: Sebuah Tinjauan Literatur Deskriftif-Konseptual Muhammad Arif Siagian; Randa Yosua Sinaga
Jurnal Ilmu Ekonomi dan Bisnis Vol 4 No 2 (2026): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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Abstract

The rapid advancement of digital technology in the era of Industrial Revolution 4.0 and Society 5.0 has triggered a massive explosion of data volume (Big Data) and the widespread adoption of Artificial Intelligence (AI) across various sectors, including accounting. This study aims to analyze in depth the transformation of Accounting Information Systems (AIS) resulting from the integration of AI and Big Data, and to formulate a future AIS conceptual framework. Employing a qualitative method with a descriptive-conceptual literature review design, this research synthesizes various relevant scientific literatures, regulations, and previous studies from recent years. The findings indicate that AI and Big Data have shifted the conventional AIS paradigm—which originally focused on periodic, historical-monetary data recording—into a system that is adaptive, predictive, and capable of processing non-financial data in real-time. This transformation significantly impacts AIS components, ranging from data entry automation, enhanced software capabilities, to the reconstruction of internal controls based on automated fraud detection. Conceptually, the role of accountants is reoriented from mere bookkeepers to strategic data analysts. The implications of this study emphasize the urgency of adapting accounting education curricula and ensuring organizational technology infrastructure readiness to optimize the potential of modern AIS.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Co-Authors Anggie Pricyla Sianturi Daffany Viroza Gita Mori Sevira Br Tarigan Novridah Reanti Purba Nuh Yabest Sinaga Parlaungan Gabriel Siahaan Randa Yosua Sinaga