Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:The rapid proliferation of AI-powered marketing technologies in emerging markets poses a fundamental challenge to culturally-grounded micro, small, and medium enterprises (MSMEs): how can algorithmic imperatives be reconciled…
ciled with indigenous value systems that define not only business practice but collective identity? Despite growing research on both AI adoption in SMEs and indigenous knowledge preservation, scholarship rarely examines how traditional values actively mediate rather than merely moderate commercial technology adoption. This study addresses that gap by investigating how MSMEs in Makassar City, Indonesia, negotiate AI marketing integration while preserving siri’ na pacce, the Bugis-Makassar philosophical framework centred on dignity (siri’) and solidarity (pacce). Employing interpretive phenomenology integrated with Community-Based Participatory Research (CBPR), the study conducted 23 in-depth interviews and three focus group discussions with 44 MSME owners and key personnel across traditional culinary, artisan craft, ethnic fashion, and digital service sectors. Template analysis generated four overarching themes: (1) value-based technology discernment, wherein siri’ na pacce operates as an active epistemological filter for evaluating AI tools; (2) strategic selective adoption, wherein enterprises accept algorithmically aligned functions while rejecting culturally incompatible features; (3) cultural indigenization of technology, wherein AI systems are actively reoriented toward communal rather than individualistic ends; and (4) constrained agency under platform power, wherein algorithmic visibility systems penalise cultural non-conformity with market exclusion. These findings challenge technological determinism and advance decolonial computing theory by demonstrating that indigenous values simultaneously enable epistemological agency and are constrained by structural power asymmetries, a duality insufficiently theorised in prior technology adoption frameworks. The study calls for regulatory frameworks establishing indigenous data sovereignty, participatory AI co-design with local communities, and cooperative digital infrastructure as conditions for authentic, rather than performative, cultural integration.
Abstract:This study aims to analyze the fundamental condition and assess the investment feasibility of eleven issuers that consistently appeared in the Sri Kehati Index during the 2020–2024 period. Fundamental analysis was conducted…
ucted using the financial ratios TATO, ROE, EPS, CR, DER, and DPR. The results show that UNVR and KLBF demonstrated high efficiency in asset management, while BBCA and BMRI exhibited strong profitability. JSMR had an aggressive capital structure but was supported by adequate liquidity. Meanwhile, UNVR and BBRI stood out for their generous dividend distribution policies. Stock valuation was carried out using two approaches: PER and PBV. Based on PER, nine issuers were classified as undervalued because their intrinsic values exceeded market prices, while two issuers (DSNG and SMGR) were considered overvalued. In contrast, the PBV approach indicated that ten issuers were overvalued, with only DSNG being undervalued. These differing results suggest that PER focuses more on a company’s earnings performance, whereas PBV emphasizes its book value. Therefore, stock investment assessment should be carried out comprehensively by considering more than one valuation method.
Abstract:This study explores the relationship between economic interests and legal formation through the lens of Max Weber's perspective. The key issue addressed is the extent to which economic factors influence legal structures…
and their reciprocal impact on economic systems. The objective is to analyze how economic rationality shapes lawmaking processes and the implications for modern transactions. The study employs a qualitative method, relying on textual analysis of Weber’s works and related legal theories. The findings reveal that economic interests are fundamental drivers of legal predictability, calculability, and stability, which are essential for fostering business growth and investment confidence. However, the tension between formal legal rationality and substantive justice poses challenges to achieving equity. These insights underscore the necessity of a structured legal framework that aligns with dynamic economic needs while ensuring fairness. The results contribute to a deeper understanding of the interplay between economics and law, offering guidance for policymakers to balance economic progress with social equity.
Abstract:Inflation is a fundamental measure of macroeconomic stability that negatively impacts the nation's economy and affects many other macroeconomic variables. Thus, in this study, the major objective was based on modeling and…
d forecasting inflation in Ethiopia and its components using a VAR model. The analysis was based on annual data from 1992 to 2021, encompassing 30 years. The results indicated that all five series were non-stationary at the level but stationary after their first differencing at a 5% level of significance. Johansen's cointegration tests were conducted. The results indicated the presence of at least one co-integration relationship between the variables. The Vector Error Correction Model (VECM) was fitted to model short run and long run relationships among inflation and other macro-econometric series such as GDP growth, government expenditure, money supply, and imports, and the result indicated that the coefficient of error correction term is negative (-0.279), which indicated that the fitted VECM model continues to move toward long run equilibrium and converges. Granger causality tests were employed to explore potential causal relationships. Impulse response analysis and variance decomposition were used to determine the short-run interactions among the variables. Finally, using the fitted model, out-of-sample forecasts were produced, yielding forecasted plots and values for the endogenous variables. According to the forecasted inflation rates for the next five years, prices are projected to decrease by approximately 18.0% in 2022, 6.8% in 2023, and then increase by approximately 8.3% in 2024. Subsequently, prices are expected to decrease by approximately 2% in 2025 and 5% in 2026 over the specified time periods.
Abstract:Measuring portfolio performance cannot only be seen from the returns, but also must pay attention to the risks that investors will bear. Measuring the performance of a stock portfolio can be facilitated by using a proxy,…
namely LQ 45 shares, which are liquid stocks with high market capitalization, have high trading frequency, have good growth prospects and financial conditions, are not volatile and have been objectively selected by the IDX and are stocks. which is safe to own because the fundamental performance of these stocks is good, so that from a risk perspective the LQ 45 stock group has the lowest risk compared to other stocks. The research objective was to determine portfolio performance assessment using the Jensen method, a case study of the LQ45 index on the Indonesian stock exchange for the 2019-2022 period. The population in this study is LQ45 index shares on the Indonesian stock exchange for the 2019-2022 period based on a purposive sampling technique. Data collection is documentation and literature study. The data analysis that will be used in this study is by using the Microsoft Excel 2010 application program to form an optimal portfolio using the Single index model and to assess the performance of a stock portfolio using the Jensen index method. the results of portfolio performance analysis of Jensen's Alpha LQ45 index optimal stocks and obtaining an average RVOR value of 0.0207 or 2.07%.
Abstract:Kompetensi kepribadian guru merupakan aspek fundamental dalam pendidikan dasar karena berhubungan lamgsung dengan sikap, perilaku, dan keteladanan guru dalam proses pembelajaran. Pendidikan dasar membutuhkan figur guru yang…
ang memiliki kepribadian stabil, dewasa, arif, dan berwibawa agar mampu menciptakan lingkungan belajar yang kondusif dan mendukung perkembangan karakter peserta didik. Penelitian ini bertujuan untuk mengkaji implementasi kompetensi kepribadian guru dalam pendidikan dasar berdasarkan hasil-hasil penelitian terdahulu yang relevan. Metode yang digunakan adalah kajian literatur dengan menelaah artikel ilmiah nasional dan internasional yang terbit pada rentang tahun 2020–2026. Sumber data diperoleh melalui Google Scholar dan jurnal terindeks yang membahas kompetensi kepribadian guru, pendidikan dasar, dan karakter siswa. Hasil kajian menunjukkan bahwa guru yang mampu mengimplementasikan kompetensi kepribadian secara optimal dapat meningkatkan kedisiplinan, minat belajar, serta perilaku positif peserta didik. Temuan lain menunjukkan bahwa keteladanan guru berperan besar dalam pembentukan nilai moral dan sikap sosial siswa sekolah dasar. Implementasi kompetensi kepribadian juga dipengaruhi oleh faktor internal guru dan dukungan lingkungan sekolah. Kesimpulan kajian ini menegaskan bahwa kompetensi kepribadian guru harus dikembangkan secara berkelanjutan melalui pelatihan dan kebijakan pendidikan yang terarah.
Abstract:Pengabdian Kepada Masyarakat (PKM) merupakan implementasi fundamental dari Tri Dharma Perguruan Tinggi. Kegiatan ini bertujuan untuk menjawab kebutuhan akan motivasi dan disiplin yang kuat bagi siswa Sekolah Menengah Kejuruan…
uruan (SMK), khususnya yang mengambil jurusan Akuntansi, sebagai persiapan penting untuk memasuki dunia kerja atau melanjutkan pendidikan. PKM ini dilaksanakan melalui sesi sosialisasi interaktif yang melibatkan siswa kelas XII Akuntansi di SMKN 3 Karawang, dengan menggunakan metode presentasi, diskusi, dan sesi tanya jawab. Hasilnya menunjukkan peningkatan yang signifikan dalam antusiasme dan pemahaman peserta mengenai prinsip-prinsip akuntansi, prospek karier, dan etika profesi. Lebih lanjut, kegiatan ini berhasil membina kemitraan kolaboratif antara universitas dan sekolah, sekaligus meningkatkan keterampilan sosial tim mahasiswa pelaksana. Kesimpulannya, sosialisasi ini terbukti menjadi media yang efektif untuk transfer pengetahuan dan motivasi. Disarankan agar inisiatif serupa dikembangkan secara berkelanjutan dan diperluas cakupannya untuk memaksimalkan dampak positifnya.
Abstract:Kemajuan teknologi kecerdasan buatan yang berlangsung dengan sangat cepat mendorong pengakuan global terhadap berpikir komputasional sebagai kecakapan strategis yang melintas batas disiplin ilmu. Meski demikian, di Indonesia…
esia persepsi mengenai logika komputasional kerap terjebak pada pemaknaan yang terlalu sempit, yakni sekadar aktivitas menulis kode program, terutama di kalangan mahasiswa yang menempuh studi di luar rumpun teknologi informasi. Artikel ini mengemban tiga misi: pertama, menelaah landasan konseptual logika komputasional beserta empat elemen pembangunnya, yaitu dekomposisi, pengenalan pola, abstraksi, dan algoritma; kedua, mengupas urgensinya dalam konteks perkembangan AI generatif pada tahun 2026; dan ketiga, menyusun rekomendasi berbasis temuan teoritis bagi pembaruan desain kurikulum dan strategi pembelajaran di perguruan tinggi Indonesia. Kajian ini memanfaatkan metode tinjauan pustaka sistematis yang berorientasi analisis konseptual. Temuan menunjukkan bahwa logika komputasional melampaui fungsinya sebagai bekal teknis pemrograman; ia merupakan paradigma berpikir mendasar yang mengokohkan daya nalar individu dari beragam bidang profesi dalam mengurai kerumitan masalah kontemporer. Dalam lanskap pendidikan tinggi Indonesia, menyelipkan kompetensi ini ke dalam kurikulum berbagai program studi termasuk matematika, ilmu kesehatan, dan ilmu-ilmu sosial bukan lagi pilihan melainkan kebutuhan mendesak. Artikel ini menawarkan kerangka konseptual terpadu sebagai landasan strategis pengembangan kurikulum berbasis computational thinking yang responsif terhadap tantangan era kecerdasan buatan.
Abstract:Era Society 5.0 menghadirkan perubahan fundamental dalam dunia kerja melalui integrasi teknologi digital, kecerdasan buatan, dan pendekatan yang berpusat pada manusia. Perubahan tersebut mendorong organisasi untuk melakukan…
kan transformasi kompetensi sumber daya manusia (SDM) agar mampu beradaptasi dengan perkembangan teknologi dan tuntutan lingkungan kerja yang semakin dinamis. Penelitian ini bertujuan untuk mengkaji transformasi kompetensi SDM yang dibutuhkan pada era Society 5.0 melalui pendekatan library research. Data penelitian diperoleh dari berbagai sumber literatur berupa artikel ilmiah, buku, prosiding, dan publikasi akademik yang relevan dengan tema pengembangan SDM, transformasi digital, dan Society 5.0. Analisis data dilakukan menggunakan teknik content analysis melalui proses identifikasi, klasifikasi, interpretasi, dan sintesis berbagai temuan penelitian terdahulu. Hasil kajian menunjukkan bahwa transformasi kompetensi SDM pada era Society 5.0 berfokus pada empat kompetensi utama, yaitu kompetensi digital, soft skills, kompetensi adaptif, dan kompetensi humanis. Kompetensi digital meliputi literasi teknologi, data, dan kecerdasan buatan, sedangkan soft skills mencakup kemampuan komunikasi, kolaborasi, kreativitas, dan kepemimpinan. Kompetensi adaptif diwujudkan melalui kemampuan belajar sepanjang hayat dan fleksibilitas dalam menghadapi perubahan, sementara kompetensi humanis menekankan etika, empati, integritas, dan tanggung jawab sosial. Penelitian ini menyimpulkan bahwa keberhasilan organisasi dalam menghadapi era Society 5.0 sangat ditentukan oleh kemampuan mengintegrasikan kompetensi teknologi dan nilai-nilai kemanusiaan dalam pengembangan SDM.