Ancaman Darurat Text Generative Artificial Intelligence pada Pendidikan Akuntansi

Ivana, Ivana and Soeherman, Bonnie (2024) Ancaman Darurat Text Generative Artificial Intelligence pada Pendidikan Akuntansi. Jurnal Riset Akuntansi dan Keuangan, 12 (1). pp. 667-682. ISSN 2338-1507; E-ISSN 2541-061X

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Abstract

Artificial Intelligence (AI) technology is beginning to impact accounting education. Students may potentially rely entirely on AI, raising ethical and educational quality concerns. The research addresses the readiness of accounting study programs to face the AI phenomenon. The aim is to provide policy development references for aligning accounting education with AI technology. The research object is the accounting program at Pandawa University, which is a pseudonym. This research uses a qualitative approach with data acquisition methods through interviews, observation, and document analysis. The results showed that AI is allowed to be utilized by students as an aid tool. Second, AI only covers the intelligence of the human left brain, so the education process must also focus on developing right brain intelligence. Implications include realigning graduate profiles and accounting curriculum, providing digital literacy about AI to educators, and promoting ethics in the digital space to the academic community.

Item Type:	Article
Uncontrolled Keywords:	Accounting education, Artificial intelligence, Ethics, Generative artificial intelligence
Subjects:	H Social Sciences > H Social Sciences (General) L Education > L Education (General)
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	BONNIE SUHERMAN, S.E., M.Si. - 203017
Date Deposited:	05 Apr 2024 02:39
Last Modified:	05 Apr 2024 07:29
URI:	http://repository.ubaya.ac.id/id/eprint/46224

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