Transforming the Accounting Profession in the Era of Artificial Intelligence: A Comprehensive Analysis of Challenges, Opportunities, and Competency Roadmaps for Indonesian Accounting Graduates

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Objective: This study aims to analyze the impact of Artificial Intelligence (AI) integration on the accounting profession in Indonesia, with a focus on identifying adaptation challenges, emerging career opportunities, and developing competency recommendations for preparing accounting graduates.

Method: This study uses a systematic literature review with a descriptive-analytical approach. Primary data sources consist of 15 research articles, institutional publications (such as the Indonesian Institute of Accountants), and current media analysis (2024-2025) discussing accounting, AI, and the future of work [1, 2, 3, 4, 5, 6].

Key Findings: The analysis shows that AI automates routine accounting tasks [4], but paradoxically opens up new strategic roles such as financial data analysts, cyber auditors, and sustainability consultants [2, 3]. The main challenge lies in the digital competency gap [5]. This study identifies a critical need for a hybrid curriculum that combines traditional accounting skills, data literacy (such as the use of Power BI, basic Python), and soft skills such as critical thinking and ethics [1, 6, 7, 8].

Conclusion: The future of the accounting profession is not replacement by machines, but rather an evolution towards human-AI collaboration [9]. The success of accounting graduates is determined by adaptability, continuous learning, and mastery of a unique combination of technical, digital, and strategic competencies [10, 14].

Development of a Low-Cost Dermoscope with Cross Polarization for Visual Inspection and Digital Imaging

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This paper describes the development of a digital dermoscope with cross polarization as an auxiliary instrument to help dermatologists diagnose pigmented skin lesions, allowing the visualization of skin pigmentation structures in the epidermis and dermis. The device consists of a low-cost digital microscope with a modified optical system, in which linear polarizers and a rotation system have been added to cross the transmission axes of the polarizers. As a result, this device obtains images of the skin in situ, greatly eliminates the specular reflection of the skin’s surface layer, making it possible to visualize deeper layers such as capillary blood vessels and internal pigments.

Development of Learning Tools with Didactic Situation Design to Improve Student Learning Outcomes

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This study aims to develop learning tools consisting of teaching modules, student worksheets (LKPD), and learning outcome tests using a problem-based learning model with valid, practical, and effective didactic situations. This study is a development study using Thiagarajan’s 4D development model. Data collection techniques used include observation of the implementation of learning tools, student observation, student test results, and student response questionnaires. The research subjects consisted of 31 students in the trial class, 31 students in the experimental class, and 31 students in the control class. The findings from this study are that the learning tools developed are valid, practical, and effective. Validity was obtained from the validity coefficients of the teaching modules, student worksheets, and numeracy test questions, which were 4.66, 4.50, and 4.29, respectively. The practicality criteria were obtained from the results of a practicality analysis based on observations of the implementation of the learning tools, student observations, and student response questionnaires, which were 91.1% in the very good category, 89% in the good category, and 90.04% in the very positive category, respectively. The effectiveness criteria were based on the results of the learning outcome test analysis, which obtained 83.87% with an average N-Gain score increase of 0.73 in the very high category. Another finding from this study is that the learning tools developed had a significant effect on improving student learning outcomes, as shown by the average N-Gain score of the experimental class of 0.77 in the high category and the average N-Gain score of the control class of 0.65 in the moderate category. Based on statistical tests in both classes, it was found that the N-Gain scores of the experimental class and the control class obtained Sig. (2-tailed) = 0.01 (𝑠𝑖𝑔 <0.05) and the pretest and posttest scores of the experimental class and the control class based on statistical tests obtained Sig. (2-tailed) = 0.016 (𝑠𝑖𝑔 <0.05). This indicates that the application of the problem-based learning model with didactic situations to improve student learning outcomes has a significant effect.

Relationship between Principals’ Transformational Leadership Style and Teachers’ Job Commitment in Public Secondary Schools in Kitui County, Kenya

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This study explored the relationship between principals’ transformational leadership style and teachers’ job commitment in public secondary schools in Kitui County, Kenya. Anchored on Transformational Leadership Theory, the study employed a convergent parallel mixed-methods design integrating descriptive and phenomenological approaches. The target population included 410 schools, 410 principals, 410 deputy principals, and 2,417 teachers. A sample of 243 schools and 343 teachers was obtained using Taro Yamane’s formula. Data collection utilised questionnaires and interview guides, with quantitative data analysed using descriptive and inferential statistics, and qualitative data analysed thematically. Findings revealed that transformational leadership significantly predicted teachers’ affective and continuance commitment, but not normative commitment. The study recommends strengthening principal leadership training and enhancing inclusive leadership practices.

The Effect of The Problem Based Learning (PBL) Model with Tedido (Telinga Ding- Dong) Media on The Creativity and Science Learning Outcomes of Grade 5 Elementary School Students

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Science (IPA) learning in elementary schools still faces various challenges, particularly the low levels of students’ creativity and cognitive learning outcomes. This condition is influenced by learning practices that tend to be teacher-centered and lack the use of interactive learning media that actively engage students. Therefore, innovative learning models supported by appropriate media are needed to create meaningful and student-centered learning experiences. This study aims to examine the effect of the Problem-Based Learning (PBL) model assisted by Ding-Dong (Tedido) media on the creativity and science learning outcomes of fifth-grade elementary school students. This research employed a quantitative approach using a quasi-experimental design with a non-equivalent control group post-test only design. The participants were fifth-grade students of SDN Jember Lor 02, divided into an experimental class and a control class. The experimental class was taught using the PBL model assisted by Ding-Dong (Tedido) media, while the control class received conventional instruction. Research instruments consisted of a creativity test measuring fluency, flexibility, originality, and elaboration, as well as a cognitive learning outcome test in the form of multiple-choice questions. Data were analyzed using prerequisite tests and the independent samples t-test. The results showed that students in the experimental class achieved significantly higher creativity scores and science learning outcomes compared to those in the control class. The findings indicate that the integration of the PBL model with Ding-Dong (Tedido) media effectively promotes active learning, enhances students’ creative thinking, and improves their understanding of science concepts. Thus, the PBL model assisted by Ding-Dong (Tedido) media can be considered an effective alternative for improving creativity and learning outcomes in elementary science education.

Artificial Intelligence, Change Leadership, and Employee Performance: Evidence from BUMN KCPs in Surakarta

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In the era of digital transformation, the adoption of Artificial Intelligence (AI) in the banking industry presents opportunities to increase efficiency as well as challenges in the form of concerns about the replacement of human roles by technology. This condition has the potential to affect employee performance and work attachment if not managed properly. This study aims to analyze the influence of Artificial Intelligence on Employee Performance and Job Attachment, as well as test the role of Change Leadership as a moderation variable in the context of state-owned banking. The quantitative approach was used by collecting data through a Google Form-based questionnaire which was distributed online and offline to 225 employees from 12 sub-branch offices of state-owned banks in the city of Surakarta. Respondents were selected using the probability cluster sampling technique. Data analysis was carried out using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS). The results of the study show that Artificial Intelligence has a positive but not significant effect on Employee Performance and Work Attachment. Then, the role of Change Leadership was found to be able to strengthen the influence of Artificial Intelligence on Employee Performance and Work Attachment, which emphasizes the importance of adaptive leadership in managing technological change. Theoretically, these findings enrich the perspective of Dynamic Capabilities theory by showing that the synergy between technology and change leadership shapes the ability of organizations to adapt in a digital environment. Practically, this research provides implications for the banking industry in optimizing the use of AI through adaptive leadership to improve employee performance and engagement in a sustainable manner.

Association Between Third-Trimester Maternal Anemia and Low Birth Weight: A Prospective Cohort Study at Sikumana Primary Health Center

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Background: Maternal anemia remains one of the most common complications during pregnancy and continues to pose a significant public health challenge, particularly in low- and middle-income countries. Reduced hemoglobin concentration during pregnancy may impair oxygen and nutrient transport from mother to fetus, potentially resulting in suboptimal fetal growth and adverse perinatal outcomes, including low birth weight.

Objective: To evaluate the association between anemia in third-trimester pregnant women and the incidence of low birth weight among newborns at Sikumana Primary Health Center.

Methods: This study employed an observational analytic design with a prospective cohort approach. A total of 50 third-trimester pregnant women and their newborns were enrolled. Maternal hemoglobin levels were measured using venous blood samples analyzed in the laboratory, while neonatal birth weight data were obtained from maternal and child health records or birth certificates. Data normality was assessed using the Kolmogorov–Smirnov test, and the relationship between maternal anemia and birth weight was analyzed using Pearson correlation.

Results: The prevalence of anemia among third-trimester pregnant women was 36%, while the incidence of low birth weight was 40%. The most frequently observed erythrocyte morphologies were microcytic hypochromic and normocytic normochromic patterns. Statistical analysis demonstrated a significant association between maternal anemia and low birth weight (p = 0.032), with a moderate correlation strength (r = 0.304).

Conclusion: Anemia in the third trimester of pregnancy was significantly associated with low birth weight among infants delivered at Sikumana Primary Health Center. Strengthening early detection and management of maternal anemia may contribute to improved neonatal outcomes.

The Impact of Using Problem-Based Learning (PBL) with Augmented Reality Flashcard on Elementary School Student’s Scientific Literacy and Problem Solving Skill in Solar System

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This study aims to examine the effect of the Problem Based Learning (PBL) model integrated with Augmented Reality (AR)-based flashcard media on the scientific literacy and problem-solving skills of elementary school students regarding the solar system. This quantitative research involved sixth-grade students at SDN Dabasah 3 Bondowoso, divided into an experimental class using PBL and AR flashcards and a control class using conventional methods. Data were collected through observations and essay tests. The results indicate a significant influence of the PBL model with AR flashcard media on both scientific literacy and problem-solving skills. This is evidenced by the thitung> ttabel values for both variables (3.764 > 2.026 for scientific literacy and 3.064 > 2.026 for problem-solving). Furthermore, the average problem-solving score for the experimental group is 82 was higher than that of the control group is 71.6. In conclusion, the integration of AR technology within the PBL model is effective in increasing student engagement, visualizing abstract concepts, and optimizing cognitive skills in elementary education.

The Influence of Broadcast Quality and Program Packaging of Going Seventeen on YouTube on Viewing Satisfaction

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Amid the dominance of digital media, the variety show Going Seventeen by the K-pop group Seventeen on YouTube has attracted considerable attention for its creativity and diverse content. This study aims to examine the influence of broadcast quality and program packaging on viewing satisfaction. Employing a quantitative explanatory approach, the research involved 400 respondents selected through simple random sampling. Data were analyzed using path analysis. The findings indicate that both broadcast quality and program packaging have a significant effect on viewing satisfaction; however, their combined influence is relatively modest. Moreover, program packaging exerts a slightly greater influence on viewing satisfaction than broadcast quality. Thus, although both variables jointly affect viewing satisfaction, program packaging is perceived as more influential than broadcast quality. Additionally, viewers particularly enjoy the comedic elements enhanced by the use of subtitles, which fulfil or even exceed their expectations. Nevertheless, certain aspects of editing remain areas for potential improvement.

Biodegradable Materials for Packaging Design to Minimize Environmental Impact and Reduce Carbon Dioxide

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The research titled “Biodegradable Materials for Packaging Design to Minimize Environmental Impact and Reduce Carbon Dioxide” addresses the global issue of plastic and cardboard packaging waste, which contributes significantly to climate change. The introduction highlights the massive production of plastics (50% in Asia, with China accounting for 29%) and cardboard (over 400 million tons annually, with recycling rates below 60%). In Mexico, 40% of cardboard ends up in landfills due to systemic inefficiencies.

A sustainable system is proposed based on two pillars: 3D printing with compostable organic filaments (such as PLA reinforced with agricultural waste: coffee, sugarcane bagasse, and rice husks) for internal inserts, and totomoxtle (corn husks pressed with bio-epoxy resins) as an alternative to rigid cardboard. These materials reduce CO2 emissions by 30–50% (average 45%) compared to fossil-based plastics and degrade within 4–12 weeks in industrial composting, promoting a circular economy and cultural value in Mexico.

The methodology is quantitative, correlational, and experimental, utilizing the SALSA method to review literature (2020–2025) from databases such as Nature and ScienceDirect. It includes a pilot study with convenience sampling in local companies, measuring variables such as CO2 reduction and industrial viability. Preliminary results confirm environmental and mechanical benefits but identify limitations in costs (2–3 times higher), scalability, and logistics. The analysis validates initial hypotheses, emphasizing the need for optimization to achieve industrial adoption and closing the gaps between theoretical potential and practical application.