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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Akuntansi
Ani Fitriani
Universitas Negeri Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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OPPORTUNITIES AND CHALLENGES OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: ARE ACCOUNTING STUDENTS READY TO ADOPT AND DEVELOP IT? Jadiid Ayyasy; Rizky Rafy Mahendra; Ani Fitriani; Richatul Jannah; Ariq Syuja Prakosa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3116

Abstract

Introduction: This study aims to analyze the readiness of accounting students in adopting and developing AI. This research aims to obtain a comprehensive insight into the knowledge, perceptions, and readiness of accounting students in adopting and developing Artificial Intelligence (AI) in the context of accounting. The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Methods: This research method uses a quantitative descriptive method with data collected through questionnaires distributed to respondents as an instrument used on the object of research, namely accounting students who are studying in Semarang City, Indonesia. The technique is used in collecting samples using the purposive sampling method. The analysis methods used include a Descriptive Test, Validity Test, Reliability Test, Determination Coefficient, Classical Assumption Test, and Multiple Linear Regression with F Test and T-test. Results: The results of the study show that the readiness of accounting students to face AI opportunities and challenges is still quite low. The research shows that the higher students' knowledge of AI concepts and applications, and the better their perceptions of AI opportunities and challenges, the higher their readiness to face AI integration will be. The findings of this study are expected to complement the academic literature by providing new insights into the opportunities and challenges faced by accounting students in adopting and developing AI technologies in the accounting context. Keywords: Artificial Intelligence, Accounting Students, Accounting Technology.
Sustainability Performance and Sustainability Reporting: Two-Way Relationship Maylia Pramono Sari; Noor Ismawati Jaafar; Ani Fitriani
Jurnal Dinamika Akuntansi Vol. 18 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v18i1.47828

Abstract

Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50. Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software. Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP. Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.
Co-Authors Ariq Syuja Prakosa Jadiid Ayyasy Maylia Pramono Sari Noor Ismawati Jaafar Richatul Jannah Rizky Rafy Mahendra