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This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

This study discusses the legal reconstruction of the authority of the Ombudsman of the Republic of Indonesia (ORI) after the Constitutional Court (MK) Decision Number 62/PUU-VIII/2010, with a focus on advocacy based on pseudo/quasi principles. The Ombudsman, as an independent state institution, plays a role in supervising the implementation of public services to prevent and deal with maladministration. However, the existence of Article 43 of Law Number 37 of 2008 concerning the Ombudsman and the Constitutional Court's decision creates the potential for norm inharmonization that has an impact on the implementation of the Ombudsman's duties. This study analyzes two main things: legal certainty on the authority of the Ombudsman after the Constitutional Court's decision and legal reconstruction to strengthen the supervisory function of public services. The results show that the pseudo/quasi principle allows the Ombudsman to carry out an advocacy function similar to the judiciary, but without full executive power such as the judiciary. Legal certainty is needed to ensure that the Ombudsman's actions remain within the limits of the authority regulated by law. Legal reconstruction is suggested to provide stronger legitimacy to the Ombudsman's authority, including strengthening the recommendation aspect to be more binding and implementive. This reconstruction also includes increasing institutional capacity, coordination between agencies, and strengthening regulations that support supervisory functions that are more responsive to the needs of the community. Thus, this research contributes to the development of public service law, especially related to the role of the Ombudsman in realizing transparent, accountable, and fair services.

Organizing digital village governance is very important. This is due to the widespread need for accurate and fast availability of information on village development. The objective to be achieved in this service activity is to carry out training for Village Officials Kelungkung in the context of utilizing digital archives for structuring the administration of village government. The method used is knowledge transfer through training and assistance in using Google Drive as a medium for archive management and presentation of information for village government officials. The result of this activity is an increase in knowledge and skills as evidenced by changes in behavior on a scale of 76-100, namely the high category. This is also evidenced by an increase in the understanding of concepts and practices of participants in digital document management in Kelungkung Village on average increased by 25%. The results of this activity are expected to provide solutions to archival problems in Kelungkung Village, Sumbawa Regency, towards an orderly administrative village.

A 300 kVA generator set is an important tool as a backup power source in many sectors. Manual monitoring of generator set performance is often inefficient and can cause delays in detecting problems. Various advances in Internet of Things (IoT) technology have enabled the design of remote monitoring systems to overcome these limitations. This study aims to develop an IoT-based monitoring tool capable of monitoring important generator set parameters such as voltage, current, power, and engine temperature in real-time. This will enhance generator set management efficiency and reduce the risk of damage. The method used is an experimental approach involving the creation of an IoT-based monitoring system prototype. Operational data from the generator set is collected using sensors and then transmitted to an IoT platform for analysis. This research uses PZEM-004T sensors to monitor parameters such as power, current, and voltage. RTD PT100 sensors monitor parameters such as engine temperature, oil temperature, and turbo temperature. Honeywell PX3 sensors monitor oil pressure. Honeywell 1GT101DC sensors monitor engine speed. The results of the study show that the device works well with an average error of 0.76% from the sensors used. The greater the distance between the Wi-Fi modem and the device, the slower the data response speed.

One method of drying Black Soldier Fly (BSF) larvae that can be applied is drying using a continuous microwave oven. This tool utilizes microwaves emitted to evaporate water. In addition, the use of a conveyor that runs on a microwave oven as a medium or place to place BSF larvae is expected to simplify the production process. This study was conducted to determine the design and strength analysis of the thermal structure of a continuous microwave oven-type BSF larva dryer using Solidworks software. The specifications of the continuous microwave oven-type BSF larva dryer have a capacity of 15 kg, a heating input power of 8 KW and a temperature of 100℃. With variations in heating time of 20, 30, and 40 minutes. The results of the thermal structure analysis of the BSF larva dryer type continuous microwave oven based on the simulation obtained stress with the highest value of  and the lowest value of . The results of the displacement simulation with the highest value of  and the lowest value of . The Safety factor simulation result is 3.2. So from the simulation results it can be said that it is safe to continue to the manufacturing process.

This research highlights the importance of the responsibility of mental education for elementary school-aged children from a holistic education perspective. The main objective of this study is to emphasize the need for a comprehensive approach to children's education, which not only focuses on academic aspects but also on emotional and psychological development. Holistic education views the child as a whole, encompassing physical, cognitive, social, and emotional development, all of which are crucial in shaping character and mental health. This study underscores that elementary education should create an environment that supports the psychological development of children, enabling them to grow into balanced individuals, capable of handling emotional challenges, and mentally prepared to face life's difficulties. The research also discusses the role of educators, parents, and the community in supporting children's mental education, as well as the urgency of integrating psychological aspects into the elementary school curriculum. Therefore, this study advocates for reforms in educational approaches to create a generation that is mentally healthy, well-balanced, and ready to contribute positively to society.

The increase in women's participation in the workforce has a significant impact on early childhood parenting patterns and the dynamics of household life. This research aims to analyze how career women apply parenting styles to young children and how this affects child development and the balance of home life. The study uses a mixed methods approach with an explanatory sequential design, starting with a quantitative approach followed by a qualitative approach. The goal is to gain a comprehensive understanding of the parenting styles of career women, early childhood development, and household life. The research population includes career women who have young children at the GMIT Horeb Perumnas Congregation in Kupang City. The research results show that although career women face time limitations, they tend to adopt a democratic parenting style supported by caregivers or partners. Child development can remain optimal if communication patterns and emotional involvement are maintained. However, challenges arise in terms of emotional closeness and quality time. Therefore, adaptive strategies and family support are needed to maintain a balance between career and maternal roles.

Student learning independence can be stimulated by providing problems at the beginning of learning that must be solved. One example of a problem for teaching materials is the problem of students' polluted environment. Modules are one type of teaching material that can be designed systematically and used by students in the independent learning process. By applying a problem-based learning model to the environmental pollution learning module, it can be used as teaching material that trains students' learning independence by finding problems for the learning process and achieving learning objectives. This study aims to develop and determine the feasibility of a problem-based learning module on environmental pollution material for junior high school students in grade VII. The model used in developing the module is a model that has the steps of analysis, design, development, implementation, and evaluation (ADDIE). The module material is developed by first analyzing the needs of teaching materials, then continuing with analyzing the curriculum used and collecting materials from various sources. The module is then validated by a material expert who obtained a score of 90% and validation by a media expert who obtained a score of 92.5%. This module has also been tested on grade VII science teachers with a score of 96% and tested on students and obtained a score of 83%. Based on the validation and trial results, this module is included in the category of very suitable for use in learning.

This study aims to describe the influence of the Problem Based Learning (PBL) learning model on the learning outcomes of photosynthesis materials in grade IV elementary schools. The method used in this study is an experimental method with a quasi-experimental type. The design in the study is a non-equivalent control group design. The design of this study involves two classes, the experimental class, namely IV-B, is learning using the Problem Based Learning (PBL) learning model and the control class, namely class IV-C, is learning using the conventional learning model. The sample used was 54 students in grades IV-B and IV-C SD YPI Darussalam. The data collection technique uses a learning outcome test. Based on the results of the study in the Independent Sample T-test which showed a Sig. (2-tailed) value of 0.000 ≤ 0.05 which means less than 0.05, then H0 and Ha were accepted, which means that there is an influence of the Problem Based Learning (PBL) learning model on the learning outcomes of photosynthesis materials in grade IV elementary school.

The research conducted in class X IPA SMA Negeri 1 Rengat aims to determine the level of student learning difficulties in biology subjects in class X IPA SMA Negeri 1 Rengat. This study used a cluster sampling sample with a population of 90 students of class X IPA. Data analysis in this study used percentage techniques. The results of the study showed that the level of learning difficulties of students at SMA Negeri 1 Rengat, physiological indicators were 56.4% in the sufficient category, psychological indicators were 65.26% in the sufficient category, family indicators were 66.01% in the sufficient category, school indicators were 59.46% in the sufficient category, community indicators were 62.5% in the sufficient category, the average overall percentage was 61.92% in the good enough category.

This research aims to investigate the effectiveness of utilizing Augmented Reality (AR) technology in Science and Social Studies (IPAS) learning, specifically focusing on local wisdom material, to enhance the learning interest of fourth-grade students at SD 4 Srobyong. Conventional teaching methods often face challenges in fostering student enthusiasm for abstract or culturally specific material. AR, with its ability to integrate the real world with virtual elements interactively, offers significant potential to overcome these problems. The subjects of this study were fourth-grade students at SD 4 Srobyong. Data were collected through observation, a learning interest questionnaire, and interviews. The results indicate that the implementation of AR in IPAS learning, particularly for local wisdom topics, creates a more immersive and engaging learning experience, which significantly correlates with an increase in students' learning interest. It was found that students participated more actively in learning activities, demonstrated higher curiosity, and had a better understanding of concepts related to their local heritage.

Pharmacology is the study of drug interactions with living organisms. This study aims to evaluate the anti-inflammatory effects of several drug preparations, including Hemilon (methylprednisolone), Lupred (prednisolone), Kamathasone (dexamethasone), neem leaf infusion, and snakehead fish extract, on mice (Mus musculus) induced with inflammation using carrageenan solution via intraplantar injection. Edema volume was observed using a plethysmometer at 15, 30, 45, and 60 minutes post-induction. Data were analyzed using normality, homogeneity, ANOVA, and Tukey tests via SPSS. Results showed that Hemilon had the highest anti-inflammatory effect, followed by Kamathasone and Lupred, while neem leaf and fish extract showed weaker activity. Statistical tests revealed normal distribution (sig. 0.197 > 0.05), non-homogeneous data (sig. 0.022 < 0.05), and no significant difference between groups (ANOVA sig. 0.366 > 0.05). Despite this, descriptive results confirmed strong anti-inflammatory potential of synthetic drugs. This practicum provides valuable insights into drug mechanisms and emphasizes methodological accuracy in pharmacological testing.

Pregnancy is one of the most important stages in a woman's life, accompanied by various physiological, psychological, and social changes. This period not only affects the mother's health but also plays a crucial role in the growth and development of the fetus. To adapt to these changes, a holistic approach is needed to support the physical and mental health of pregnant women. One form of non-pharmacological intervention that is increasingly gaining popularity is prenatal yoga. Prenatal yoga is an adaptation of classical yoga tailored to the physical condition of pregnant women, with movements performed in a gentler and slower manner. The core principle of prenatal yoga is the application of breathing techniques performed with full awareness. Prenatal yoga exercises are known to improve the health of pregnant women. This study aims to examine the effects of prenatal yoga on reducing stress levels in pregnant women through an analysis of relevant literature. The results indicate that prenatal yoga is effective in reducing stress levels, improving posture, and providing relaxation benefits for the mental health of pregnant womenPrenatal Yoga

This study explores the implementation of the Teaching Assistance Program as part of the Merdeka Belajar Kampus Merdeka (MBKM) policy, focusing on the experiences of education students at SMP Negeri 1 Bawolato, a rural secondary school in North Nias, Indonesia. The problem addressed in this study is the limited empirical documentation of MBKM implementation in remote educational settings with constrained infrastructure and unique pedagogical cultures. The primary objective is to investigate how teaching assistance contributes to the development of pedagogical, social, and adaptive competencies among student-teachers. A qualitative descriptive case study approach was applied, involving participatory observation, in-depth interviews, and document analysis. Thematic analysis was used to interpret the data. The findings indicate that the program significantly enhances students' pedagogical skills, including lesson planning, classroom management, and reflective teaching. Collaboration with mentor teachers and contextual adaptation emerged as crucial factors in successful implementation. The program also had a positive impact on student engagement in classrooms. This study contributes to the literature by highlighting the role of experiential learning in bridging theory and practice within teacher education, particularly in underrepresented rural contexts. It also offers recommendations for policy design and curriculum development in teacher training programs. The study concludes that meaningful field experiences, supported by collaborative mentorship and reflective practice, are key to producing competent and adaptive future educators.

Automatic Speech Recognition (ASR) for the Indonesian language faces significant challenges due to high Word Error Rate (WER), especially when using pre-trained models without fine-tuning. This study develops an optimized ASR system using a hybrid cloud architecture that integrates the Faster-Whisper large-v3 engine with advanced audio preprocessing techniques. The system adopts a distributed architecture, with Google Colab (Tesla T4, 15GB VRAM) as the GPU server and Ubuntu 22.04 LTS (8 core, 32GB RAM) as the client. Evaluation was conducted on five Indonesian audio samples covering formal news, informal conversations, and long-duration recordings. The system achieved an 80% success rate in processing, with WER ranging from 27.69% (formal news) to 645.16% (informal conversations). Resource utilization was also efficient, with 21.3% GPU usage and 35.4% RAM usage. Processing time remained stable for normal-sized files but experienced timeouts on large files (>50MB). The results indicate that hybrid cloud architecture is feasible for distributed ASR processing in Indonesian, with several areas still open for optimization toward production deployment.

This study aims to examine the influence of work culture on the performance of office employees of PT. Antareja Mahada Makmur, the influence of the work environment on the performance of office employees of PT. Antareja Mahada Makmur, the influence of work discipline on the performance of office employees of PT. Antareja Mahada Makmur and the influence of work culture, work environment and work discipline on the performance of employees of PT. Antareja Mahada Makmur simultaneously. The subjects of the study were 45 employees of PT. Antareja Mahada Makmur. The sampling technique used simple random sampling. The measurement scale used in this study was the Likert scale. The data analysis technique used in the study was multiple linear analysis. The results showed that the F count value of 115.795> F table 2.83 and a significance level of 0.000 <0.05, meaning that the hypothesis was accepted, where there was an influence between the variables of work culture, work environment and work discipline simultaneously on the performance of employees of PT. Antareja Mahada Makmur. Then each variable of work culture, work environment and work discipline affects the performance of employees of PT. Antareja Mahada Makmur with a significance value of 0.000 < 0.05.

This study aims to examine the influence of Brand Image, price perception, and taste on customer loyalty at Sate Ayam Pak Siboen, a culinary business in Kediri City. A quantitative method with a causal approach was applied, involving 140 respondents who had made repeat purchases. Data were collected using structured questionnaires. The results of multiple linear regression analysis indicate that Brand Image, price perception, and taste each have a positive and significant effect on customer loyalty, both partially and simultaneously. These findings highlight the need for businesses to consistently maintain brand strength, fair pricing, and product taste quality to foster customer loyalty.