FONDASI TRI KAYA PARISUDHA BAGI MAHASISWA AKUNTANSI DI ERA AI

Gusti Ayu Made Diva Cahyani, Putu Ayu Dewi Uliasari Apriliani, Ni Putu Diva Mahayanti Giri Hartana, Ni Putu Anindia Putriyani, Siska Maretha Novia Sumantri, I Nyoman Darmayasa

Abstract


Abstrak - Fondasi Tri Kaya Parisudha bagi Mahasiswa Akuntansi di Era AI

Tujuan Utama - Penelitian ini berupaya untuk menginternalisasikan nilai Tri Kaya Parisudha dalam model mahasiswa akuntansi berprestasi di era artificial intelligence (AI).

Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa mahasiswa akuntansi berprestasi menjadi informan dalam penelitian ini.

Temuan Utama – Internalisasi nilai Tri Kaya Parisudha yang menjiwai masing-masing mahasiswa sebagai fondasi mahasiswa akuntansi di era AI merupakan hasil penelitian ini. Penggunaan AI menjadi usulan model mahasiswa akuntansi berprestasi. Usulan model mahasiswa akuntansi berprestasi mengandung strategi kebijakan yang berlandaskan nilai lokalitas.

Implikasi Teori dan Kebijakan – Penelitian ini berkontribusi pada landasan kebijakan sebagai referensi penggunaan AI yang etis dan bijak. Penggunaan AI berlandaskan nilai Tri Kaya Parisudha diharapkan mampu mengantarkan pada mahasiswa akuntansi yang berkualitas.

Kebaruan Penelitian – Kebaruan dalam penelitian ini berupa nilai Tri Kaya Parisudha yang digunakan sebagai fondasi penggunaan AI oleh mahasiswa akuntansi.

 

Abstract - "Tri Kaya Parisudha" as Foundation for Accounting Students in the AI Era

Main Purpose - This research seeks to internalize the value of "Tri Kaya Parisudha" in the model of outstanding accounting students in the artificial intelligence (AI) era.

Method - This research uses a qualitative descriptive method. Several outstanding accounting students became informants in this study.

Main Findings—This study's result is the Internalisation of the "Tri Kaya Parisudha" value that animates each student as the foundation of accounting students in the AI era. The use of AI is the proposed model for outstanding accounting students, which contains policy strategies based on local values.

Theory and Practical Implications - This research contributes to the policy foundation as a reference for AI's ethical and wise use. AI based on the value of "Tri Kaya Parisudha" is expected to lead to quality accounting students.

Novelty—The novelty is the "Tri Kaya Parisudha" value, which is used as the foundation for accounting students' use of AI.


Keywords


akuntansi; lokalitas; mahasiswa; tri kaya parisudha

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.2.24

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