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Program Studi

Data Publikasi Jurnal - Tahun 2021

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Disrupsi Akuntansi, Fase Titik Lejit Kemajuan Bisnis Dan Perekonomian

Author

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Abstrak

The Disruption phase is seen as a threat to the role of accounting in business and the economy. It is feared that accountants, accountants and auditors will be replaced by machines, so that work in the field of accounting will disappear in the future. This study aims to describe and explain cognitive understanding of the phenomena that occur, so that it can be used as a basis in the formulation of Long Life Learning Outcomes in the Field of Accounting based on the development of ICT in the Era of Disruption in Exponential Growth. The method used is a qualitative study, by conducting interviews with informants from graduate users and accountant professionals in Bandung, conducted in September to December 2019. Testing the data used was Triangulation Technique and data were analyzed inductively. The results showed that the Accounting Department can be a guardian in improving business and economic civilization through increased technical and soft skills in the Disruption Era. The research findings show that higher education accounting graduates are still lacking in soft skills compared to the ability of accounting and ICT techniques, so it is important to try to supply soft skills to prospective graduates

Nama Jurnal

Jurnal Riset Akuntansi dan Keuangan
Volume 9 Nomor 1

URL

https://ejournal.upi.edu/index.php/JRAK/article/view/26324

DOI

Utilization Of Artificial Intelligence In Tax Audit In Indonesia

Author

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Abstrak

The purpose of the article is to explain the design of Artificial Intelligence (AI) in the tax audit system which includes the existing status of ICT, the possibility of AI adoption in the Tax Administration System, supporting factors, challenges in implementing AI and the readiness of tax auditors in Directorate General of Taxes (DGT) in implementing AI. The research used a qualitative method through interviews with three key informants. The key informants came from the DGT who designed the Information System at DGT and relevant to the Tax Audit, in Jakarta Indonesia. Apart from key informants, the research also included an analysis of several documents issued by the DGT regarding the Information System at DGT. The data analysis used in this research was inductive analysis. The findings indicate that there are challenges to system development synergy at DGT related to the development process by adopting a private sector work style. DGT is still trying to understand the potential benefits of implementing a system with AI due to the novelty of the system and it has not been tested so that the predictions of benefits are uncertain, as well.

Nama Jurnal

MANAGEMENT AND ACCOUNTING REVIEW
Volume 20 Nomor 3

URL

https://mar.uitm.edu.my/index.php/component/content/article/20-cv20n03/107-av20n03-6?Itemid=101

DOI

Designing Android-Based Online Sales Applications To Increase Sales And Marketing

Author

Assoc. Prof. Dr. Siti Kurnia Rahayu, S.E. M.Ak., Ak, CA

Abstrak

The Cireng Manis (CiMan) design aims to increase the profitability of Cireng Manis fruit flavour sales by expanding the marketing strategy using android-based online. Therefore, it can be accessed by many people. The method used in making this application is the Waterfall System Development Life Cyclemethod. This application is based on Android usingJava programming language and combines it with node JS as a database intermediary. This application makes our sales higher than usual because people more easily know our sales through social media. Other than that, it also makes it easier for customers to make purchases because they already use online transactions. Also, Cireng is also liked by almost all ages. Seeing these advantages, we will develop our application further to make it easier for everyone to use it to gain more benefits.