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Analisis Variabel Makroekonomi terhadap Indeks Saham Kompas 100: Pendekatan VECM Andani, Gina; Kurniawan, Mahrus Lutfi Adi
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 3 (2024): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i3.216

Abstract

This study aims to determine the effect of world gold prices, interest rates, inflation, exchange rates, and the LQ45 Index on the stock price of the Kompas 100 index. This research was conducted using research data in 2015-2020 and analyzed using the Vector Error Correction Model approach. From the VECM estimation results, it is found that world gold prices, interest rates, inflation, exchange rates, and the LQ45 index affect the Kompas 100 index stock price in the long term. Meanwhile, in the short term, world gold prices, interest rates, inflation, exchange rates, and the LQ45 index have no effect on the stock price of the Kompas 100 index.
INDONESIAN ACCOUNTING STUDENTS’ SELF-CONFIDENCE TO ADOPT ARTIFICIAL INTELLIGENCE (AI) Andani, Gina; Lindrianasari, Lindrianasari; Oktavia, Reni; Septiyanti, Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of artificial intelligence (AI) in accounting as the impact of industrial revolution 4.0 has raised various concerns regarding the future of accountants and the possibility that accountants will be replaced by AI. Businesses are continuously adopting AI globally and particularly in Indonesia, AI adoption raises concerns that accountants will be replaced with AI due to the lack of competence to work with AI. A descriptive study with a quantitative approach was conducted in January 2021 by distributing questionnaires that collected a convenience sample of 476 respondents from universities across Indonesia. The required criteria of respondents are the active Indonesian undergraduate accounting students (class of 2016-2020). Therefore, this research will examine how the AI-based curriculum provided by universities relates to the competency of prospective accountants. The research also examines how the prospective accountants’ competency affects the readiness of accounting students to adapt and work with AI so that their roles are not entirely replaced by AI, especially for Indonesian accounting students as prospective accountants. The last part of this research will underline that the development of AI therefore should not be a concern for the future of accountants and accounting students in Indonesia. However, to have the prospective accountants prepared to work with AI and enter the industry 4.0 workforce after they graduate, the accounting students need to enhance their competencies. The accounting educators also need to enhance their curricula by providing more practice-related courses to improve the capability of accounting students to operate accounting softwares.