Pengaruh Pemanfaatan Teknologi Digital dan Kecerdasan Buatan terhadap Tingkat Produktivitas Mahasiswa Akuntansi

Abdullah Ariq Akbar; Agung Laksono; Dehan Akramann; Erland Ahmad  Daniyal

doi:10.61132/anggaran.v3i3.1669

Authors

Abdullah Ariq Akbar Universitas IPB
Agung Laksono Universitas IPB
Dehan Akramann Universitas IPB
Erland Ahmad Daniyal Universitas IPB

DOI:

https://doi.org/10.61132/anggaran.v3i3.1669

Keywords:

Accounting Students, Artificial Intelligence, Digital Technology, Productivity

Abstract

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.

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