Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JAKBS Journal of Business Economics and Management
Devina Agustin
Department of Accounting, Faculty of Economics, Sriwijaya University
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Human Judgment in AI-Assisted Accounting Decision-Making Devina Agustin; Yusnaini .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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

Abstract

The accounting profession is increasingly integrating artificial intelligence to support decision-making, yet human judgment remains an irreplaceable core element. AI enables big data processing, anomaly detection, and rapid, accurate estimation recommendations, while human accountants are responsible for interpreting business context, assessing risk, and considering ethical and behavioral factors. This systematic review analyzes how such collaboration affects the quality of human judgment in accounting decision-making. A synthesis of 8 Scopus-indexed articles published between 2022 and 2025 indicates that AI enhances efficiency, accuracy, and risk detection capabilities, but also poses risks of over-reliance, reduced professional skepticism, and a shift in the accountant’s identity if human oversight is weak. Optimal strategies include continuous training, educational reform, and strict AI governance to ensure that human judgment remains robust and ethical. The literature is still dominated by contexts from developed countries, so empirical research in Indonesia is needed to ensure that approaches are better suited to the behavioral characteristics and regulations of local accountants.
Managing People Costs in the Era of Talent Scarcity and Hybrid Work Devina Agustin; Didik Heri Purnomo; Muhammad Zailiansyah Gumay; Yusnaini Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

This study was motivated by the increasing difficulty in securing skilled human resources (HR) in the post-pandemic era, which has led to rising labor costs and a shift toward hybrid work models. The objective of this study is to analyze the impact of talent scarcity on the structure and magnitude of HR costs and to identify optimal strategies for managing them through hybrid work. The method used is a systematic literature review of 15 relevant indexed scientific articles from the 2022–2025 period. The results indicate that talent scarcity drives increases in compensation costs, recruitment costs, and turnover risk, while hybrid work reduces fixed costs such as office infrastructure but increases variable costs such as technology and training. Furthermore, strategies such as determining the appropriate hybrid work ratio, organizational support, and adaptive leadership have proven effective in controlling HR costs. This study concludes that managing HR costs in the hybrid era requires a balanced and contextual strategic approach.
Co-Authors Didik Heri Purnomo Muhammad Zailiansyah Gumay Yusnaini . Yusnaini Yusnaini