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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Ecces: Economics, Social, and Development Studies
Mahendra, Fiqih Yusril
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Economics, Econometrics & Finance Social Sciences

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UNVEILING THE FUTURE OF ARTIFICIAL INTELLIGENCE TECHNOLOGY: IS THE ACCOUNTANT GENERATION READY? Yulindisti, Elga; Ardimansyah, Ardimansyah; Mahendra, Fiqih Yusril; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.627

Abstract

The rapid development of Artificial Intelligence (AI) has significantly impacted the accounting sector, creating both opportunities and challenges for professionals and students. This study analyzes the readiness of accounting students and practitioners in Indonesia to adopt AI technologies, focusing on their Artificial Intelligence Technology Readiness (AITR). Using the Theory of Planned Behavior (TPB) framework, the study examines the influence of practitioner status, age, gender, technology skill level (TSL), and location on AITR. Data from 100 respondents (students and practitioners) were collected through surveys and analyzed using multiple linear regression with bootstrapping. The research found that students have higher AITR than practitioners, with TSL emerging as the most significant factor. Age, gender, and location show no significant effects. These findings highlight the need for curriculum reforms integrating AI-related skills and practical experiences to meet industry demands. This study provides valuable insights for educators and policymakers to enhance the competencies of future accountants in AI-driven workplaces.
Fiscal Decentralization and Inequality in Western and Eastern Indonesia Kartika, Metasari; Hendarmin; Mahendra, Fiqih Yusril; Mailyn, Frisilia Dameria; Mateen , Abdul
EcceS: Economics, Social, and Development Studies Vol 12 No 2 (2025): December
Publisher : Economics Department, Faculty of Economic and Islamic Business, Universitas Islam Negeri Alauddin Makassar, Indonesia

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Abstract

Income inequality across regions in Indonesia remains persistently high despite a stable national economy and ongoing fiscal reforms. This study examines disparities between Western and Eastern Indonesia by analyzing the roles of fiscal decentralization, economic growth, and unemployment from 2010 to 2022. Using a fixed effects model on 34 provinces, the analysis captures regional and temporal variations that shape inequality dynamics. The findings show that fiscal decentralization reduced inequality in Eastern Indonesia during 2010–2016 and in Western Indonesia during 2017–2022. Economic growth significantly increased inequality in Western Indonesia during 2010–2016, while unemployment reduced inequality in the same region and period. However, these effects weaken when control variables and time segmentation are introduced, indicating sensitivity to institutional and structural contexts. The implications of these findings underscore the importance of formulating fiscal policies tailored to regional characteristics, thereby strengthening the relevance of the theory of fiscal federalism and the kuznets hypothesis for future research aimed at addressing inequality in other developing countries. Keywords: Fiscal Decentralization; Economic Growth; Unemployment; Income Inequality.  
Co-Authors Ardimansyah Ardimansyah Hendarmin Mailyn, Frisilia Dameria Mateen , Abdul Metasari Kartika, Metasari Rafles Ginting Yulindisti, Elga