The development of Artificial Intelligence technology has changed theaccounting profession. This paper provides a comprehensive overviewof the latest developments in Artificial Intelligence, Big Data, MachineLearning used in business practices in the accounting professionworldwide. This paper explores the evolution of the accountingprofession following the latest technological developments and assessesthe impact of its development in the future. Challenges and opportunitiesposed by Artificial Intelligence relating to accounting professionals andthe process of accounting education. This study uses a normativejuridical approach with library studies with secondary data. This paperprovides an overview of how accounting educators and professionalsrespond to these technological developments and provides furtherdiscussion on what accounting professions, institutions and graduatesshould do to face the challenges of change caused by technologicaldevelopments.

This study aims to produce a network structure in the digital innovation ecosystem to determine the position of each actor involved in it as an effort to support digital innovation in digital startups in West Java. This study uses a mixed method with an exploratory sequential strategy involving digital startup actors in West Java. To get the network structure in the digital innovation ecosystem in order to find out the actors who play the most important roles, the research uses a social network analysis approach by utilizing the Gephi application. The network structure is based on four dimensions of centrality. The results of this study confirm that the actor with the most connections (degree centrality), as well as the most important actor (Eigen centrality), in the digital innovation ecosystem in West Java is PT. Sharing Vision. A framework of digital innovation ecosystem is developed to explain the importance of actor positions in the digital innovation ecosystem.

The increasing need for tourism amidst limited wiggle room during the COVID-19 pandemic makes tourists look for alternative tourism. One of them is by trying adventure tourism in the form of trekking. Trekking is a sports activity with sports characteristics that physically leads to a healthy lifestyle while having an element of travel. But there are still many people who don’t know not even understand the information about trekking tourism. The purpose of this research is to see an overview of the level of knowledge of generation Y people regarding trekking tourism. The selection of generation Y people as respondents in this study is because generation Y society has more experience, high understanding and mastering digitalization. This research is a quantitative descriptive method. Data collection techniques using questionnaire with 200 respondents, then the data was analyzed with univariate analysis using Guttman Scale. The results showed that the general description of knowledge about trekking tourism showed a high level of knowledge, which is 80.1% from 100%, while the specifically description of knowledge about trekking tourism showed a relatively less level of knowledge, which is 73.63% from 100%. In general, the average percentage of both shows a high level of knowledge of respondents in understanding the description of trekking tourism which is 76.87% from 100%.Keywords : Trekking; Adventure tourism; Sports tourism; Generation Y. ABSTRAKMeningkatnya kebutuhan pariwisata di tengah terbatasnya ruang gerak selama pandemi COVID-19 membuat wisatawan mencari alternatif wisata. Salah satunya dengan mencoba wisata petualangan berupa trekking. Trekking merupakan suatu kegiatan olahraga dengan karakteristik sportif yang secara fisik mengarah pada gaya hidup sehat sekaligus memiliki unsur berwisata. Namun masih banyak masyarakat yang belum mengenal bahkan tidak memahami informasi mengenai wisata trekking. Tujuan penelitian ini adalah untuk melihat gambaran tingkat pengetahuan masyarakat generasi Y mengenai wisata trekking. Dipilihnya masyarakat kategori generasi Y sebagai responden dalam penelitian ini dikarenakan masyarakat generasi Y memiliki lebih banyak pengalaman, pemahaman tinggi dan menguasai digitalisasi. Penelitian ini merupakan penelitian kuantitatif yang bersifat deskriptif. Teknik pengumpulan data menggunakan kuesioner dengan 200 responden, kemudian data dianalisis dengan analisis univariat menggunakan Skala Guttman. Hasil penelitian menunjukkan bahwa gambaran tingkat pengetahuan secara umum mengenai wisata trekking menunjukkan tingkatan pengetahuan yang tinggi, yaitu sebesar 80,1% dari 100%, sedangkan gambaran tingkat pengetahuan secara khusus mengenai wisata trekking menunjukkan tingkatan pengetahuan yang masih relatif kurang, yaitu sebesar 73,63% dari 100%. Secara garis besar rata-rata dari persentase keduanya menunjukkan tingkat pengetahuan responden yang cukup tinggi dalam memahami gambaran wisata trekking yaitu 76,87% dari 100%.Kata Kunci : Trekking; Wisata petualangan; Wisata olahraga; Generasi Y.

Mental health is a condition that affects a person's thinking, feeling, and protecting yourself so you can succeed in your daily life. However, the amount of stigma and ignorance of the rights of mental health sufferers makes support groups want to carry out policy advocacy. The author conducted a study literature review on mental health policy advocacy that has been done by previous researchers to find out various programs or ways to advocate for mental health management. This SLR shows that advocacy efforts can be carried out by distributing content on social media, communicative discussions, and health literacy tools. Increasing mental health support for policy advocacy will make the government wiser towards mental health policies and also facilitate health services for people with mental disorders.

Penelitian ini berjudul “Kualitas Pelayanan Izin Mendirikan Bangunan (IMB) Di Kecamatan Kramat Jati Jakarta Timur”. Penulis menggunakan teori Kualitas Pelayanan yang dikemukakan oleh Parasuraman, yang terdiri dari dimensi kehandalan, daya tanggap, jaminan, empati, dan produk-produk fisik. Metode penelitian yaitu metode penelitian kuantitatif. Hasil penelitian ini menunjukkan bahwa kualitas pelayanan dalam pembuatan surat izin mendirikan bangunan di Kecamatan Kramat Jati Jakarta Timur yang terdiri dari dimensi kehandalan, daya tanggap, jaminan, empati, dan produk-produk fisik memiliki kualitas pelayanan lebih besar dari 70%. Hasil ini diketahui berdasarkan analisis hasil angket dan hasil uji hipotesis yang menunjukkan Ha diterima. Walaupun hasil dari angket menunjukkan bahwa kualitas pelayanan pembuatan surat izin mendirikan bangunan di Kecamatan Kramat Jati Jakarta Timur sudah memuaskan, namun masih ada beberapa aspek yang harus dibenahi.