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All Journal Jurnal Akuntansi AKUNESA Jurnal Manejemen, Akuntansi dan Pendidikan (JAMAPEDIK)
Hermawan, Singgih Bayu Indra
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Economics, Econometrics & Finance Education

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AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA DI DESA TALOK KECAMATAN DLANGGU KABUPATEN MOJOKERTO Hermawan, Singgih Bayu Indra
Jurnal Manejemen, Akuntansi dan Pendidikan Vol. 1, No. 3, Desember 2024
Publisher : YAPAKAMA (Yayasan Putra Khatulistiwa Malang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jamapedik.v1i3.83

Abstract

Penelitian ini dilakukan untuk menganalisis sistem akuntabilitas dan transparansi pemerintah desa dalam pengelolaan dana desa di Desa Talok, Kecamatan Dlanggu, Kabupaten Mojokerto berdasarkan Permendagri No. 20 Tahun 2018. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan deskriptif. Penelitian menggunakan metode wawancara dan dokumentasi sebagai pengumpulan data. Hasil penelitian menunjukkan bahwa Desa Talok telah menerapkan prinsip akuntabilitas dan transparansi berdasarkan Permendagri No. 20 Tahun 2018. Namun, masih terdapat beberapa kekurangan pada tahap perencanaan, yaitu masih belum adanya papan informasi mengenai tim pelaksana yang melaksanakan kegiatan, alamat pengaduan untuk perencanaan. Pada tahap pelaksanaan teknis, tim pelaksana kegiatan dalam pengajuan SPP masih ada yang belum lengkap berkasnya. Pada tahap administrasi sudah baik karena pemerintah desa Talok menggunakan aplikasi SISKEUDES. Sementara itu, pemerintah desa belum memberikan transparansi kepada masyarakat hingga bulan Maret terkait laporan realisasi APBDes, laporan realisasi kegiatan, kegiatan yang belum terlaksana atau belum selesai dilaksanakan, dan menyikapi kritik saran kepada pemerintah desa
Anticipating Technological Unemployment among Accounting Students in the AI Era Suparman, Meiliana; Meriyani, Susi; Hermawan, Singgih Bayu Indra; Octavia, Evi; Khomsiyah; Radianto, Wirawan Endro Dwi; Nilawati, Yuana Jatu
Jurnal Akuntansi Vol 14 No 02 (2026): AKUNESA (Januari 2026) In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n02.p195-204

Abstract

The increasing integration of artificial intelligence (AI) in the accounting profession has raised growing concerns about job displacement, particularly among student preparing to enter the workforce. This study examines how accounting students perceive AI-driven automation and how these perceptions shape career anxiety, role preferences, and adaptive strategies through the lens of Technological Unemployment Theory (TUT). Based on survey data from 370 undergraduate accounting students in Indonesia, the study identifies a mechanism in which perceived task automatability increases anticipatory unemployment anxiety, leading to career reorientation. Students primarily associate AI with the automation of routine, standardized, and entry-level accounting tasks, generating concerns about reduced job opportunities and intensified competition prior to labor market entry. Rather than disengaging from the profession, students respond through adaptive career reorientation toward analytical, judgment-based, and technology-integrated roles, alongside proactive strategies such as upskilling, digital competence development, and intentions to pursue further education as human capital investment. By demonstrating that technological unemployment can operate as a pre-employment cognitive process, this study extends TUT beyond post-displacement labor outcomes and highlights the importance of aligning accounting education with AI-responsive career pathways to support adaptive, rather than fear-driven, workforce preparation.
Co-Authors Evi Octavia KHOMSIYAH Meriyani, Susi Suparman, Meiliana Wirawan ED Radianto Yuana Jatu Nilawati