Agus Prasetyo
Universitas Terbuka, Indonesia

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IMPLICATIONS OF THE USE OF ARTIFICIAL INTELLIGENCE IN MANAGEMENT ACCOUNTING: A LITERATURE REVIEW Henny Rakhmawati; Umarudin Kurniawan; Agus Prasetyo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The use of artificial intelligence (AI) technology has grown in importance as a ever-growing digital era. AI is able to provide more accurate and quality analysis for faster processing times, AI is able to offer higher efficiency and lower long-term costs to companies. In the field of management accounting, AI offers a lot of promise to increase the effectiveness and precision of commercial decision-making. Modern management accounting includes managing internal financial data processing as well as external financial data processing in the age of artificial intelligence company finances. The use of AI can help management accountants to produce quality information and AI can also help in the decision-making process by providing recommendations based on historical data and market trends so that management accountants have accurate information to manage company finances. Although AI has many benefits and can help in many aspects of management accounting, AI cannot replace the main role of humans, especially in decision-making. AI won't be able to fully replace management accounting experts, at least not in the near future, since AI cannot take the position of human creativity and emotion-based thinking. AI related to management accounting is a new area for business. Effective and ethical implementation is key to maximizing benefits while minimizing negative impacts.
COMMUNITY-BASED ECOTOURISM TRAINING FOR CONSERVATION AND INCOME GENERATION Agus Prasetyo; Yeni Santi; Rahmatiyah Rahmatiyah
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 4 (2025): AGUSTUS
Publisher : Adiba Aisha Amira

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Community-based ecotourism development is a strategic approach to integrating environmental conservation efforts with improving the welfare of local communities. This study aims to systematically review the literature related to community-based ecotourism training as a means of conservation and increasing community income. The method used was a literature review of various scientific journals, environmental organization reports, and policy documents related to ecotourism and community empowerment. The study results indicate that participatory ecotourism training can improve conservation knowledge, tourism service skills, and local entrepreneurship opportunities. Furthermore, community involvement in ecotourism planning and management has been shown to increase a sense of ownership of natural resources and strengthen community economic independence. This study recommends the need for synergy between the government, educational institutions, and local communities in designing adaptive and sustainable training programs for community-based ecotourism development.