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All Journal Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Kajian Ekonomi dan Akuntansi Terapan Jurnal Pendidikan dan Sosial Humaniora
Rayhan Kanza Albani
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Humanities Economics, Econometrics & Finance Education Other

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Menelaah Hakikat, Instrumentasi, dan Praksis Demokrasi Pancasila Mahasiswa Akuntansi Universitas PGRI Adi Buana Surabaya Rahmi Tara Iman Aisyah; Ratu Aimartasia; Achmad Ali Rizal; Vicha Cahyani Kueain; Ella Djamilah Syah; Icha Nurul Laili Fitrah; Muhammad Rizki Rizal Maulana; Aviv Syafiin Rifai’i; Muhammad Bintang Prayoga; Rayhan Kanza Albani; Gunita Gunita; Lizaristi Berliana Putri; Nazhwa Lahmirza Masyithoh; Suyono Suyono
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 3 (2024): September: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i3.4077

Abstract

This article discusses the nature, instrumentation and practice of Pancasila democracy for accounting students. Pancasila Democracy is a democratic system based on the values ​​of Pancasila, namely Belief in One Almighty God, Just and Civilized Humanity, Indonesian Unity, Democracy Led by the Wisdom of Wisdom in Deliberation/Representation, and Social Justice for All Indonesian People. Accounting students as agents of change have an important role in realizing Pancasila democracy. They need to understand the essence of Pancasila democracy, the instruments used to make it happen, and how to practice it in everyday life. This article aims to: 1). Analyzing the nature of Pancasila democracy 2). Identifying Pancasila democratic instruments 3). Studying the democratic practices of Pancasila for accounting students. The research method used is literature study by collecting opinions from various students. The research results show that Pancasila democracy is a unique democratic system and is in accordance with the cultural values ​​of the Indonesian nation. Pancasila's democratic instrumentation includes the constitution, laws and state institutions. Accounting students can practice Pancasila democracy in everyday life by: 1). Participate in political and social activities, 2). Maintaining tolerance and harmony between religious communities, 3). Preserving Indonesian culture, 4). Building a just and prosperous society. Knowledge and understanding of Pancasila democracy for accounting study program students is very important to create a democratic, just and prosperous Indonesia.
Masa Depan Manajemen Strategi Bisnis Berbasis AI Afrizal Miradji; Rayhan Kanza Albani; Lizaristi Berliana Putri; Galang Trian Saputra
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1270

Abstract

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.
Menelaah Hakikat, Instrumentasi, dan Praksis Demokrasi Pancasila Mahasiswa Akuntansi Universitas PGRI Adi Buana Surabaya Rahmi Tara Iman Aisyah; Ratu Aimartasia; Achmad Ali Rizal; Vicha Cahyani Kueain; Ella Djamilah Syah; Icha Nurul Laili Fitrah; Muhammad Rizki Rizal Maulana; Aviv Syafiin Rifai’i; Muhammad Bintang Prayoga; Rayhan Kanza Albani; Gunita Gunita; Lizaristi Berliana Putri; Nazhwa Lahmirza Masyithoh; Suyono Suyono
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 3 (2024): September: Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i3.4077

Abstract

This article discusses the nature, instrumentation and practice of Pancasila democracy for accounting students. Pancasila Democracy is a democratic system based on the values ​​of Pancasila, namely Belief in One Almighty God, Just and Civilized Humanity, Indonesian Unity, Democracy Led by the Wisdom of Wisdom in Deliberation/Representation, and Social Justice for All Indonesian People. Accounting students as agents of change have an important role in realizing Pancasila democracy. They need to understand the essence of Pancasila democracy, the instruments used to make it happen, and how to practice it in everyday life. This article aims to: 1). Analyzing the nature of Pancasila democracy 2). Identifying Pancasila democratic instruments 3). Studying the democratic practices of Pancasila for accounting students. The research method used is literature study by collecting opinions from various students. The research results show that Pancasila democracy is a unique democratic system and is in accordance with the cultural values ​​of the Indonesian nation. Pancasila's democratic instrumentation includes the constitution, laws and state institutions. Accounting students can practice Pancasila democracy in everyday life by: 1). Participate in political and social activities, 2). Maintaining tolerance and harmony between religious communities, 3). Preserving Indonesian culture, 4). Building a just and prosperous society. Knowledge and understanding of Pancasila democracy for accounting study program students is very important to create a democratic, just and prosperous Indonesia.
Co-Authors Achmad Ali Rizal Afrizal Miradji Aviv Syafiin Rifai’i Ella Djamilah Syah Galang Trian Saputra Gunita Gunita Icha Nurul Laili Fitrah Lizaristi Berliana Putri Muhammad Bintang Prayoga Muhammad Rizki Rizal Maulana Nazhwa Lahmirza Masyithoh Rahmi Tara Iman Aisyah Ratu Aimartasia Suyono Suyono Vicha Cahyani Kueain