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All Journal SENTRALISASI Journal of Innovative and Creativity
Alfia Rohmatus Solehah
Universitas Muhammadiyah Surabaya
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh AI terhadap Kompetensi Akuntan: Studi atas Perubahan Peran, Skill dan Etika Profesi Salsabilla Larasati; Alfia Rohmatus Solehah; Muhammad Kemal Amroni; Anna Marina
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.v5i3.5075

Abstract

Perkembangan teknologi Artificial Intelligence (AI) di era Society 5.0 telah membawa perubahan besar terhadap dunia profesi, termasuk profesi akuntan. Penerapan AI dalam sistem akuntansi modern memungkinkan otomatisasi berbagai aktivitas seperti pencatatan transaksi, analisis laporan keuangan, hingga proses audit berbasis data. Tidak hanya meningkatkan efisiensi dan akurasi, tetapi juga menuntut transformasi mendalam terhadap peran, keterampilan, dan tanggung jawab etika seorang akuntan. Penelitian ini bertujuan untuk menganalisis pengaruh AI terhadap kompetensi akuntan, khususnya dalam konteks perubahan peran, keterampilan yang dibutuhkan, serta implikasi etika profesi di era digital. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan menelaah berbagai artikel ilmiah yang diterbitkan pada periode 2018–2024. Hasil kajian menunjukkan bahwa AI telah menggeser peran akuntan dari sekadar penyusun laporan keuangan menjadi penasihat strategis dan analisis berbasis data. Meskipun AI mampu meningkatkan efisiensi kerja, keputusan moral dan profesional tetap tidak dapat sepenuhnya digantikan oleh teknologi. Oleh karena itu, penerapan AI dalam akuntansi harus diimbangi dengan peningkatan kompetensi teknologis dan integritas etika untuk menjaga kepercayaan publik dan kredibilitas profesi akuntan.
Strategic Management of MSMEs: Market Orientation, Learning Orientation, and Business Performance, Mediated by Technology Orientation Zeni Rusmawati; Marista Oktaviani; Alfia Rohmatus Solehah
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5821

Abstract

This study aims to analyst the influence of market orientation and learning orientation on business performance, with technology orientation serving as a mediating variable. Technology orientation is vital for SMEs to adapt to technological advancements and maintain competitiveness. Data collection was conducted via questionnaires distributed to MSMEs supported by LAZISMU East Java, and the data were processed using SmartPLS with PLS-SEM analysis. The results indicate that market orientation and learning orientation directly influence both technology orientation and business performance. Furthermore, technology orientation mediates the impact of market orientation and learning orientation on business performance. Integrating market orientation, learning orientation, and technology orientation results in MSMEs that are not only capable of responding to market needs but are also adaptive, innovative, and highly competitive. Consequently, a development strategy combining market-based and learning-based approaches is expected to foster sustainable business growth and strengthen MSME resilience in the face of increasingly complex business environment dynamics.
Co-Authors Anna Marina Muhammad Kemal Amroni Oktaviani, Marista Salsabilla Larasati Zeni Rusmawati