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p-Index From 2021 - 2026
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All Journal TOFEDU: The Future of Education Journal
Nofryanti , Nofryanti
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Education Languange, Linguistic, Communication & Media Mathematics Other

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Digitalization and AI as Drivers of Change in the Accounting Profession: Opportunities for Innovation and Ethical Issues Aprida, Aprida; Asmita , Deni Yuli; Lidia, Weni Okta; Nofryanti , Nofryanti
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1224

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to the accounting field, particularly in improving the efficiency, accuracy, and innovation of financial services. The application of AI enables the automation of routine tasks, supports in-depth data analysis, and strengthens strategic decision-making processes. However, the integration of this technology also raises ethical challenges such as data privacy issues, algorithm transparency, and the risk of bias and job losses. This study uses a literature review approach to examine the impact of AI on the accounting profession, including the opportunities and challenges faced. The results indicate that the successful implementation of AI requires enhanced professional competency, the development of ethical and regulatory standards, and cross-stakeholder collaboration to ensure the responsible use of technology. With the right approach, AI can strengthen the position of accountants as strategic partners and drive sustainable growth in the business world.
A Comparative Study of Financial Performance in Property Companies on the Indonesia Stock Exchange Post-IFRS 15 (PSAK 115) Adoption: A Review of 17 Firms (2022–2024) Septiawan, Eky; Sahrudin , Sahrudin; Ngatiningrum , Sasi; Muzakir, Muzakir; Nofryanti , Nofryanti
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1758

Abstract

This study conducts a comparative analysis of the financial performance of 17 property sector issuers listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024,following the full implementation of PSAK 115 on Revenue for contracts with customers. Using a descriptive-comparative research design with secondary data source from annual financial reports, this study examines four key financial ratios: Current Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TAT), and Debt to Asset Ratio (DAR). The result reveal significant disparities in financial performance across issuers. PT Metropolitan Land Tbk (MTLA) recorded the highest ROA at 27% in 2023, while PT Puradelta Lestari Tbk (DMAS) demonstrated the most balanced and consistent performance across all four indicators throughout the observation period. Industry wide averages indicate improving profitability (ROA rising from 4% to 6%) and declining leverage (DAR declining from 43% to 38%), suggesting a positive adaptation trend following the adoption of PSAK 115. Revenue recognition patterns varied considerably across issuers, reflecting differences in contract structures, project completion timelines, and product segment characteristics. These findings underscore the importance of olistic financial ratio analysis in evaluating property issuers under the new revenue recognition standard.
Co-Authors Aprida, Aprida Asmita , Deni Yuli Lidia, Weni Okta Muzakir Ngatiningrum , Sasi Sahrudin , Sahrudin Septiawan, Eky