Data Analytics and Compliance with AACSB Accounting Technology Standards: A Critically Appraised Topic

Internet of Things (IoT) is actually not new in the world of information technology. Indonesia became the second largest country in terms of IoT implementation in Southeast Asia, Indonesia only lost to Thailand. The implementation of IoT has been carried out by several local companies such as Blue Bird, Pertamina Patra Niaga and Gojek. The IoT application has also been developed by several children of the nation such as Spekun and Qlue who are currently in the stage of business development. In the implementation of IoT several things become important to pay special attention to, including security systems, platforms, operating systems, communication standards and data analytics. Seeing the rapid development of IoT around the world, the Indonesian government is expected to be able to drive the development of IoT in Indonesia by assisting the development of information technology infrastructure and standardization in the implementation of IoT. In addition, the government is expected to be able to encourage the development of human resources that have capabilities not only as workers’ resources but also as creators of new technologies for the development of IoT. In the end, cooperation between the government, the private sector and the support of the Indonesian people is expected to make Indonesia have competitive advantages in the development of IoT, so that it can attract investors to enter Indonesia.

Advancements in maritime technology, expanding traffic, and stricter environmental standards present increasing challenges for operating RO-PAX vessels. Traditional risk assessment methods remain static and retrospective, which makes them ineffective for addressing the evolving complexities of navigational hazards in current RO-PAX vessels. The transition to predictive risk assessments that operate in real-time becomes essential to address modern navigation challenges. Researchers plan to create a complex dynamic risk assessment (DRA) model that will address the specific needs of modern RO-PAX vessels. The model combines operational, environmental, and technical data inputs to deliver real-time navigation and port operations risk analysis. The model aims at improving risk assessment precision and response time through machine learning techniques and Big Data analytics. The model will use machine learning to analyse previous incidents and adjust its algorithms based on new information. Big Data analytics will supply essential computational power for processing the extensive data generated by maritime operations. Implementing these technologies will improve safety measures at sea, alongside operational performance.

The grassroots political communication system and electoral procedures experienced complete transformation through the quick development of digital communication technologies. The research study investigates how social media platforms impact voting behavior during local elections by assessing their effects on voter comprehension and election involvement and choice determination. Political candidates and parties use Facebook and Twitter and WhatsApp as effective tools for reaching voters through direct contact while distributing their campaign content and recruiting supporters in a cost-efficient manner. The research findings demonstrate that social media platforms function as essential channels which distribute political information and provide voters with access to election materials. It enables young voters to obtain information about political issues which they can use to share their viewpoints and take part in political conversations. The platforms enable users to engage in real-time dialogue which helps build democratic connections and promotes greater electoral participation in community elections. Social media sites now function as important political platforms which both help people and create new issues for society. Voters can become confused because misinformation spreads through fake news and politically biased content. The practice of targeted political advertising with data analytics raises privacy concerns together with manipulation issues and ethical governance matters. The electoral process faces potential threats to both its fairness and transparent operations through these factors. The study results show that social media platforms improve political awareness and voter engagement but they need to be both used responsibly and regulated effectively. The study shows that social media platforms need to be used in a responsible way which requires monitoring to safeguard human rights. The study shows that social media platforms create an essential need for people to use their platforms in responsible ways which require monitoring to protect their rights. The study shows that social media platforms create an essential need for people to use their platforms in responsible ways which require monitoring to protect their rights. The paper shows that a balanced approach between technological development and ethical standards together with policy solutions will help social media platforms create beneficial effects for democratic systems which operate during local elections.