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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi
Tri Dessy Ratna Sari
Institut Teknologi dan Bisnis Indonesia
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Evolusi Profesi Akuntan di Era Artificial Intelligence dan Otomasi Akuntansi Tri Dessy Ratna Sari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4936

Abstract

Perkembangan teknologi Artificial Intelligence (AI) dan otomasi akuntansi telah mengubah secara signifikan peran, kompetensi, dan fungsi profesi akuntan di seluruh dunia. Penelitian ini bertujuan untuk mengkaji evolusi profesi akuntan dalam konteks penerapan AI dan otomasi berdasarkan literatur akademik selama lima tahun terakhir (2020–2025). Pendekatan yang digunakan adalah Systematic Literature Review (SLR) dengan metode PRISMA. Artikel yang direview diperoleh dari database Scopus, ScienceDirect, Emerald Insight, dan Google Scholar, dengan kriteria inklusi berupa artikel berbahasa Inggris atau Indonesia yang membahas keterkaitan antara profesi akuntan, AI, dan otomasi. Hasil kajian mengidentifikasi lima tema utama: (1) pergeseran peran akuntan dari pencatat transaksi menjadi analis data strategis, (2) kebutuhan kompetensi digital dan analitis, (3) tantangan etika dan tanggung jawab profesional, (4) integrasi teknologi dalam praktik audit dan pelaporan, serta (5) implikasi terhadap kurikulum pendidikan akuntansi. Studi ini memberikan rekomendasi bagi akademisi, praktisi, dan pembuat kebijakan untuk menyiapkan transformasi kompetensi dan etika profesi akuntan di era digital.
An Analysis of Inflation Growth and Economic Growth in Indonesia, 2019–2024 Hotma Mentalita; Jenni Veronika Br Ginting; Fitra Tur Radiyah; Tri Dessy Ratna Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15559

Abstract

The purpose of this study is to investigate how Indonesian inflation and its economic growth. The research period of 2019–2024 is particularly significant because it includes dramatic macroeconomic oscillations caused by COVID-19 pandemic and the following economic recovery phase. This research uses official statistical sources of Indonesia to provide secondary time-series data. Adopting a quantitative exporal approach, inflation growth is considered the independent variable and economic growth serves as its dependent metric. We analyze the data using descriptive statistics and regression analysis to see the size and direction of relationship between our two alternating variables. The results showed that inflation growth has a significant effect on economic growth, because the period of research in both price stability and output performance in Indonesia reflects this dynamic interaction. These findings suggest that when handled properly, inflationary pressures do not necessarily impede economic growth. Conversely, they may be a reflection of ongoing economic adjustments in grave of the pandemic. This paper adds to macro-economic literature by presenting new empirical evidence using data from Indonesia since 1983 and looking at inflation growth rather than just the level of inflation. Policy implications for this result are that relevant bits of data help decision-makers keep macroeconomic stability while fostering sustainable economic growth.
Co-Authors Fitra Tur Radiyah Hotma Mentalita Jenni Veronika Br Ginting