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Vina Oktavia; Evi Priyanti; Rahman Rahman

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

Catherine James

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the implementation of group guidance services in developing alpha girl characteristics among senior high school (SMA) female students. The method used is a literature review by examining various relevant sources, including books and scientific journals published within the last five years. The findings indicate that group guidance plays a significant role in shaping alpha girl characteristics through social interaction, group dynamics, communication skills, and participatory learning experiences. Through the stages of formation, transition, core activities, and termination, students gradually experience improvements in self-confidence, independence, leadership ability, and the courage to express themselves in social settings. This developmental process does not occur instantly but emerges through repeated experiences supported by a conducive group environment, effective facilitation from counselors, and continuous self-reflection. In addition, peer feedback within the group contributes to strengthening personal awareness and emotional maturity. Therefore, group guidance services can serve as an effective and systematic strategy in supporting the development of alpha girl characteristics among senior high school female students.

Sjahthi, Herman; Albert Sahala; Benediktus James Widya Darmaka

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Religious pluralism is an unavoidable reality in Indonesian society, where people from diverse religious, cultural, and ethnic backgrounds coexist. This study examines the relationship between Christianity and other religions, focusing on Christology and the doctrine of salvation within the context of Indonesian pluralism. The research aims to explore how Christians can maintain faithfulness to biblical teachings while fostering tolerance, respect, and harmonious interreligious relations. This study employs a qualitative literature review method by analyzing biblical texts, theological literature, scholarly articles, and perspectives from Christian theologians concerning religious diversity, the uniqueness of Jesus Christ, and Christian engagement in a pluralistic society. The findings indicate that Christianity upholds the exclusive claim that Jesus Christ is the Savior and the only way to salvation, while simultaneously teaching values of love, compassion, justice, and peace toward all people regardless of their religious affiliation. The study further reveals that constructive interfaith dialogue does not require compromising core Christian doctrines but encourages mutual understanding and cooperation for the common good. In the Indonesian context, the church is challenged to develop a contextual, dialogical, and transformative apologetic approach that reflects Christ’s love and promotes social harmony. Therefore, Christian witness can remain faithful to its theological foundations while contributing positively to peacebuilding, national unity, and the development of a just and inclusive society.

Parapat, Yohanes; Manalu, James; Ndruru, Sokhiziduhu

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article examines pneumatological methods and spiritual practices across three Pentecostal seasons: Classical Pentecostalism, Charismatic, and Neo-Charismatic. It highlights the importance of these three movements within the framework of the development of the Pentecostal-Charismatic Church in Indonesia. This research begins with the observation that scholars continue to use the terms Pentecostal, Charismatic, and Neo-Charismatic overlappingly, despite their unique theological and practical emphases. This article presents a critical-comparative literature review on baptism in the Holy Spirit, speaking in tongues and spiritual gifts, forms of spirituality, interdenominational relations, theological risks, and ecclesiological implications. The research finds that Classical Pentecostalism emphasizes baptism in the Holy Spirit and speaking in tongues as the primary evidence, Charismatics extend Spirit-led activities toward cross-denominational renewal, while Neo-Charismatics place additional emphasis on power, miracles, healing, spiritual warfare, and success in life. The contribution proposed in this article is a theological typology that can be used for critical reading of Pentecostal-Charismatic practices in Indonesia while still appreciating the richness of the experience of the Spirit. This typology can help churches consider experience, Scripture, Christian character, and ecclesiastical institutional accountability in a more balanced way.

Daniel Halomoan Marbun; Martinus Laia

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The diversity of students’ study motivations in theological higher education presents both challenges and opportunities in shaping the spirituality of prospective Christian Religious Education (CRE) teachers. Not all students enter the CRE program based on a calling to ministry, resulting in varying levels of initial spiritual readiness. This study aims to analyze the process of spiritual formation among CRE students as prospective teachers at STT Katharos Indonesia Bekasi in the context of diverse study motivations, referring to James W. Fowler’s theory of faith development. This research employs a qualitative descriptive approach using observation, in-depth interviews, and documentation involving CRE students. The findings reveal that despite diverse initial motivations, the integrated theological education process through academic learning, ministry practices, community life, and spiritual formation effectively fosters faith growth and personal encounters with Christ. This process contributes to the development of students’ spiritual maturity. The study concludes that CRE education functions as an effective means of faith transformation in preparing prospective teachers with strong spiritual integrity and readiness for ministry.

Yusniar Dakhi; Viktorius Sagulu; Martinus Laia; Silfani Gili Lay

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study analyzes the ethics of Christian Religious Education teachers based on James 3:1, which emphasizes the great responsibility carried by those who teach in the context of educational ministry. The research aims to examine the relevance of biblical principles regarding the role and duties of teachers with the implementation of the professional code of ethics for Christian Religious Education teachers in Indonesia. Teachers are not only responsible for delivering academic knowledge but also serve as moral and spiritual role models whose words, attitudes, and actions significantly influence students’ faith development. This study uses a descriptive qualitative method through literature analysis, including the interpretation of James 3:1, ethical guidelines, and theological-pedagogical studies. The findings show that James 3:1 provides a strong warning for teachers to be cautious, responsible, and accountable in their teaching practices, as their judgment before God is greater. In conclusion, the ethics of Christian Religious Education teachers reflect their faith commitment in carrying out their responsibilities with integrity.

Catherine James; Alfrida Silomba; Jisica Palondongan

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The need for affection and belonging is an important aspect in the social and emotional development of students, especially at the Junior High School (SMP) level, where students are in the early adolescent phase characterized by a strong need for acceptance and recognition in the social environment. However, not all students are able to optimally fulfill these needs, so appropriate services are needed to assist them. This study aims to examine the application of group guidance in meeting the needs for affection and belonging in junior high school students. The study used a qualitative approach with a literature review method through the collection and analysis of various relevant literature sources. The results of the study indicate that group guidance is effective in providing positive social experiences for students, such as feeling accepted, appreciated, and being able to develop social and emotional skills, including empathy, cooperation, and self-confidence. Through group dynamics, students can interact, share experiences, and build better relationships with peers. The implications of this study indicate that group guidance needs to be implemented optimally and continuously as a strategic effort to support the fulfillment of the needs for affection and belonging and improve the psychological well-being of students in the school environment.

Masnor Maltufah; Nur Ayisa Rosyida; Trio Supriyanto

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research uses a qualitative approach with a library research method, focusing on the development of pragmatic thinking in Western and Islamic traditions and its contribution to contemporary education. Data were obtained through literature reviews from books, scientific journals, and previous research results. Data analysis was conducted using content analysis techniques to identify similarities and differences in Western and Islamic pragmatic thinking. The results of the study indicate that Western pragmatism developed through Peirce, James, and Dewey, who emphasized truth based on practical consequences and usefulness in life. Islamic pragmatism, although not explicit, is reflected in the thoughts of Al-Ghazali and Ibn Khaldun, who combine revelation with empirical experience and public welfare. The contribution of pragmatism to contemporary education includes: (1) educational goals oriented towards social experiences and problem-solving; (2) the position of students as active subjects with growth capacity; (3) curriculum development that is flexible, experience-based, and adaptive to social changes. this research states that Western and Islamic pragmatism both provide important contributions to contemporary education, shifting the focus from knowledge transfer to the development of competencies and characters that are relevant.  

Ade Oka Syahputra; Jeany Amelia Putri Ritonga; Nurmawaddah Pasaribu; Abdurrozaq Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Martina Ue

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research analyzes the dynamics of hegemony and resistance in the Lio indigenous community of Ende Regency, East Nusa Tenggara, focusing on the power practices of mosalaki (traditional elites) and the forms of hidden resistance developed by farming communities. Using an ethnographic approach over four months in Keliwumbu Village, this study combines Antonio Gramsci's concept of hegemony with James Scott's theory of hidden transcripts to understand the complexity of power relations in traditional societies experiencing economic transformation. Data were collected through participant observation, in-depth interviews with 18 informants, and document analysis, then analyzed using a thematic approach. Findings indicate that the legitimacy of mosalaki power is constructed through three main pillars: genealogical narratives derived from the myths of Lepe and Mbusu, control over customary land encompassing 70% of agricultural land, and ritual authority positioning them as intermediaries with ata mate (ancestral spirits). Hegemonic practices operate through the pire system (customary prohibitions), mandatory nggua rituals requiring offerings, and control over decision-making as evidenced in the coal-fired power plant construction case. However, farming communities have developed hidden resistance in the form of subtle sabotage, passive non-compliance, gossip and informal criticism, and exit strategies through migration and purchase of alternative land. This resistance operates within the same cultural framework as the hegemony it contests, developing alternative interpretations of "true custom" rather than rejecting the traditional system entirely. This research contributes to theoretical understanding of hegemony in non-Western societies and reveals that "local wisdom" discourse can be manipulated to perpetuate structural inequality. Practically, these findings demonstrate the need for more critical approaches in development policies that accommodate internal power dynamics of indigenous communities to prevent reinforcement of local elite domination

Feriawan Kristanto; Waskito Waskito

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of traditional markets is increasingly threatened by market transformation, both physically and through online sales systems (e-commerce). This study aims to analyze the forms of resilience implemented by clothing vendors at Wage Market, Tulungagung, in maintaining their business continuity amidst declining market conditions. This study uses a qualitative approach with a case study research design. This research utilizes James S. Coleman's Rational Choice Theory. The methods used are observation, interviews, and documentation. The subjects in this study were six people consisting of four clothing vendors, the Head Coordinator of Wage Market, and the Heads of Market Technical Implementation Units throughout Tulungagung Regency. Subject selection was based on a purposive sampling technique. The results show that the forms of trader resilience consist of economic, innovation, social networks, and psychological aspects. Economically, traders maintain their businesses through managing capital owned by personal savings and cooperative loans. In terms of innovation, traders utilize simple technology and a variety of merchandise patterns. In terms of social networks, family support and solidarity among traders are the main strengths, while psychologically, optimism and religious beliefs help them survive. The implications of this research emphasize the importance of strengthening vendor strategies through digital marketing training and support for market revitalization policies from local governments to maintain the economic sustainability of vendors during times of market transformation.

Despriana Rismawati Tumangger; Bernhardt Siburian; Nurelni Limbong

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

The aim of this research is to find out how to surviveTemptation According to James 1:12-15 and to know Reflection on surviving trials according to the letter James 1:12-15 towards the Sangga Beru GKPPD Congregation". The research method used used in writing this scientific work is a qualitative method, namely the approach exegesis by Gordon D. Fee. The interpretation method used is of course by using terms and steps for interpreting the Bible, the steps used by the author are: including text, analyzing text, translating text, comparing translations, criticizing apparatus, grammatical and syntactic analysis, data and analysis of historical situations (cultural historical background), results of exegesis, application. The results of the study stated that everyone was able to survive then he will stand the test, and when he has stood the test he will receive the crown of life God promises to whoever loves Him. And when someone experiences temptation, let no one say this is a trial comes from God because God Himself cannot be tempted by evil and God Himself does not tempt anyone, and on the other hand, temptation comes when someone tests himself because has been enticed by evil so that desire has been fertilized and will give birth to sin and sin will bring death in his life, temptation also brings holy life when someone is able to withstand trials and persevere in life. It's the same with the GKPPD Sangga congregation Beru, who was able to withstand trials and persevere, was patient for years when he experienced trials from the outside in the form of a large-scale demolition of the church so that until now it doesn't have one a proper house of worship. Even so, the Sangga Beru GKPPD congregation continued to implement it duties and responsibilities as a Christian congregation that grows and perseveres in fellowship.

Karna Karna

AL-MUSTAQBAL: Jurnal Agama Islam 2025 STIKes Ibnu Sina Ajibarang

This study aims to integrate the Grounded Theory approach with James Spradley’s ethnographic method in hadith studies to understand the contextual meaning of hadiths within the social life of the community. The background of this research lies in the limitations of the classical hadith approach, which tends to focus only on textual aspects (sanad and matn) while lacking exploration of the underlying social and cultural meanings. Using a descriptive-analytical qualitative approach, the primary data are sourced from hadith collections such as Sahih Bukhari and Sahih Muslim, while the secondary data consist of literature on qualitative methodology, ethnography, and Grounded Theory. Data collection techniques were conducted through library research and analyzed using Spradley’s nine steps of ethnographic analysis, including domain analysis, taxonomic analysis, componential analysis, and theme analysis. The results indicate that the integration of these approaches enables the construction of thematic categories from hadiths based on the social experiences of the Muslim community and generates substantive theories relevant to the dynamics of Muslim social life. This approach not only broadens the understanding of hadith texts but also emphasizes the importance of viewing hadiths as social constructions embedded within Islamic culture.

Mutiara Nauli; Elva Rahmah

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to determine the perceptions of library users towards the multicultural literacy program at the Sibolga City Public Library, as a response to the importance of literacy in building an inclusive society amidst cultural diversity. The method used is descriptive quantitative with a survey technique through a questionnaire to 73 active library users. The research instrument includes 15 statements on the independent variable (multicultural literacy program) based on James A. Banks' theory, and 10 statements on the dependent variable (librarian perception) based on the Ruch and Zimbardo framework. The results of the analysis show that library users' perceptions of the program are in the good category, with an average score of 40.23 out of a maximum of 50, and a standard deviation of 2.89, which indicates the consistency of respondents' responses. For the multicultural literacy program variable, an average score of 60.9 out of a maximum of 75, and a standard deviation of 3.68, is obtained. This indicates that library users feel that this program is very useful in increasing their understanding of cultural diversity. More than 78% of respondents agreed or strongly agreed that the program helped them understand other cultures, think critically about stereotypes, and feel proud of their own cultural identities. Furthermore, 54.79% of respondents expressed their willingness to promote the program to the surrounding community. These findings confirm that the Sibolga City Public Library has successfully fulfilled its role as an inclusive literacy space. The multicultural literacy program not only helps users improve their understanding of culture but also strengthens social cohesion and strengthens intercultural relationships. With this program, the library has functioned as an important agent of social change in creating a more inclusive and tolerant society. It is hoped that this program will continue to develop and be implemented more widely.

Abalaka James Nda; Sulaiman Taiwo Hassan; Abdullahi Ya'u Usman

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

Ria Valentine Angela Manalu; Riscitta Ogilvie Hubertus Sinaga; Nayla Azahra; Syamsul Bahri

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

The Titanic drama contains many figurative expressions that reflect deep emotions, life values, and internal conflicts. These figures of speech are used to describe love, fear, sadness, and hope in a more vivid and memorable way. The emotional experiences of the characters, especially Jack and Rose, are shown not only through direct dialogues but also through creative figurative language. This study aims to examine the types of figures of speech found in Titanic, a drama film directed by James Cameron. Using a qualitative descriptive method, this study analyzes the film's dialogues based on the conceptual figurative theory proposed by Lakoff and Johnson. This study identified three main types of figures of speech: structural, ontological (including personification and metonymy), and orientational figures of speech. The results showed that structural figures of speech were the most dominant type, appearing in 45.9% of the total data, followed by ontological figures of speech at 29.7%, and orientational figures of speech at 24.3%. This finding proves that figures of speech are not only used to beautify language but also to express feelings and views on life in a deeper and more emotional way. The allusions in Titanic help the audience understand the characters' thoughts and experiences better.

Nur Karimah

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

In contemporary media, characters who self-diagnose with psychological disorders often reflect deeper emotional and psychological complexities rather than clinically accurate conditions. One compelling example is found in the British dark comedy-drama series The End of The F**ing World*, where James claims to be a psychopath. However, this self-diagnosis raises critical psychological questions: Is James truly incapable of empathy, or is his label a defense mechanism masking unresolved trauma from his childhood? By applying Sigmund Freud’s psychoanalytic theory—particularly the structural model of personality (id, ego, superego)—alongside Anna Freud’s theory of defense mechanisms, this study investigates the role of self-diagnosis not as an objective or medically valid truth, but as a psychological shield to avoid emotional vulnerability and confrontation with repressed pain. James' behaviors are analyzed through selected scenes and dialogues in the series, with additional triangulation from the original graphic novel to support the interpretation. The analysis reveals that James’ declaration of being a psychopath aligns more with mechanisms such as repression, projection, and emotional numbing, rather than the clinical criteria of psychopathy. His emotional detachment is revealed to be a constructed barrier stemming from maternal loss, neglect, and fear of connection. The study concludes that self-diagnosis in this context acts as a subconscious strategy to cope with unresolved trauma and to maintain psychological equilibrium amid inner conflict. This case exemplifies how fictional representations can mirror real-life struggles with identity, mental health, and the desire to label complex emotions through simplified diagnostic terms, especially in youth who lack proper support systems.  

Abdulrahman Abdulganiyu; Sulaiman Taiwo Hassan; Abdullahi Ya'u Usman; Abalaka, James Nda

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

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.

Abalaka, James Nda; Sulaiman Taiwo Hassan; Abdullahi Ya'u Usman

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

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.

Abdullahi Ya'u Usman; Abalaka, James Nda; Sulaiman Taiwo Hassan

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

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.