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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Abdimas Indonesian Journal Journal of Higher Education and Academic Advancement
Oktavia, Eni
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Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING Dwi Rahmawati, Indriyani; Oktavia, Eni; Abadi, Satria; Irma Tripalupi, Ramadhani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42381

Abstract

This study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making.
MANAGERIAL ACCOUNTING DECISION MAKING BY UTILIZING ARTIFICIAL INTELLIGENCE FOR PROFIT PLANNING Dwi Rahmawati, Indriyani; Oktavia, Eni; Abadi, Satria; Irma Tripalupi, Ramadhani
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.42381

Abstract

This study aims to evaluate the efficiency of decision-making in managerial accounting by utilizing artificial intelligence (AI) technology in profit planning, primarily through profit volume cost (CVP) analysis. Digitalization raises new questions for decision-making and triggers new practices of organizational decision-making at the managerial level. The qualitative narrative approach is used to conduct an in-depth literature review. The results show that the application of AI in managerial accounting decision-making can improve automation in the collection, processing, and analysis of financial data and convert it into more accurate management information. Thus, the study concluded that using AI in managerial accounting decision-making improves efficiency and allows for cost prediction with a higher degree of accuracy. The implications of these findings point to the importance of integrating AI technology in accounting practices to support better decision-making.
Transformasi Sosial-Ekonomi Keluarga Rentan melalui Edukasi dan Aksi Partisipatif Jemaat Gereja Bethel Indonesia Tumbang Rungan Palangka Raya Sarmauli, Sarmauli; Mariani, Evi; Bate’e, Yamowa’a; Tanyid, Maidiantius; Binoto, Parluhutan Dodo; Oktavia, Eni; Punghendarto, Ade Septa; Jayanti, Kusuma
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.1110

Abstract

The implementation of Community Service (PKM) aims to carry out socio-economic transformation of vulnerable families through education and participatory actions of the congregation of the Indonesian Bethel Church (GBI) Tumbang Rungan Palangka Raya. Congregation members who fall into the category of socio-economically vulnerable families need to receive special attention from the church. This special service is a form of needs-based service, which focuses not only on spiritual services but also on education and economics. The specific targets of this PKM are: (1) Providing an understanding of the congregation about the importance of Socio-Economic Transformation, (2) Providing social education and economic literacy training for vulnerable families in GBI Tumbang Rungan, and (3) Increasing the role and participatory actions of the Congregation in GBI Tumbang Rungan. The proposed activity plan includes a series of workshops and focus group discussions to identify the socio-economic needs of vulnerable families, conducting education and congregation participation adapted from the results of the workshops, and evaluating the impact of this program on congregation attendance at Sunday services. This study used the Participatory Action Research (PAR) method, which actively involved the congregation in the planning, implementation, and evaluation of the program. With this approach, it is hoped that the socio-economic transformation program for vulnerable families, through education and participatory action by the GBI Tumbang Rungan Palangka Raya congregation, will improve their well-being and strengthen their bond with the church community. Keywords: Socio-Economic Transformation, Vulnerable Families, Education and Participatory Action of the Congregation, GBI Tumbang Rungan.
IMPLEMENTATION OF GUIDANCE AND COUNSELING IN CREATING A PANCASILA STUDENT PROFILE AT SDN 13 PARIT PUTUS, AMPEK ANGKEK DISTRICT Oktavia, Eni; Azmi, Ulil; Sudirman , Destria
Journal of Higher Education and Academic Advancement Vol. 1 No. 5 (2024): European Journal of Higher Education and Academic Advancement
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ejheaa.v1i5.528

Abstract

The Merdeka Curriculum is a curriculum that contains the Pancasila student profile. The main characteristics of Pancasila students include faith, devotion to God Almighty, noble morals, global diversity, mutual cooperation, independence, critical thinking and creativity. These six profiles are formed through teaching and advice in elementary school classes. The aim of orientation and teaching activities is to develop students' personalities in accordance with the unique curriculum requirements implemented at school. This article describes the implementation of orientation and counseling activities carried out at SDN 13 Parit Putus with the aim of realizing the profile of Pancasila students in elementary schools. The results of the research show that SDN 13 Parit Putus does not yet have experts in the field of guidance and advice, but the implementation of guidance and advice has been well integrated in all activities that take place in learning and at school, especially in daily habituation activities. This shows that students who become Pancasila students are able to apply Pancasila values in everyday life.
Co-Authors Bate’e, Yamowa’a Binoto, Parluhutan Dodo Dwi Rahmawati, Indriyani Irma Tripalupi, Ramadhani Jayanti, Kusuma Maidiantius Tanyid Mariani, Evi Punghendarto, Ade Septa Sarmauli, Sarmauli Satria Abadi Sudirman , Destria Ulil Azmi