UNAIR Accounting Department held the 9th Series of Guest Lecture Series online via zoom meeting on Friday, August 5, 2022 with the topic “AI/Analytics: Accounting and the Business of Data” presented by Michael Davern from University of Melbourne, Australia and moderated by Dr. Sc. (Acc.) Damai Nasution who is a UNAIR Accounting Lecturer. The 9th Guest Lecture Series this time took place from 09.30 – 11.00 WIB and was attended by students, academics and practitioners.

The rapid development of technology requires all professions, especially accountants to be able to understand what data means and interpret it. A data begins with an economic event which is then interpreted through an Accounting Information System such as SAP, Myob, Zahir, etc. The results of the interpretation of the data are used in the recording of the company's general ledger, journals, other sources of documents such as invoices and the company's financial accounting reports. From the report, it will be analyzed by the user or users to determine decisions and next steps. There is a trade off between the results of the algorithm analysis and human judgment. Because it is important for an accountant to ensure understanding of a business, ensure understanding of data and something about algorithms. So that accountants can create a balance between the expertise of the accounting profession with the goals and ethical considerations of the accounting profession. Through Analytics and Artificial Intelligence can dynamically create data-driven solutions to business problems, and seize data-driven business opportunities. This is because Analytics and Artificial Intelligence are integrated with business experts.

The Guest Lecture which lasted for 90 minutes was interesting, where the participants were very enthusiastic in asking questions. This event can be watched again on the channel Accounting Department YouTube.

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