International Journal of Business, Law, and Education
Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education (July-December)

ANALYSIS OF THE EXISTENCE OF THE ACCOUNTING PROFESSION IN THE ERA OF SOCIETY 5.0 WITH THE NAIVE BAYES METHOD

Imam Harisuddin (Faculty of Economics and Business, Universitas Negeri Malang, Indonesia)
Satia Nur Maharani (Faculty of Economics and Business, Universitas Negeri Malang, Indonesia)
Dodik Juliardi (Faculty of Economics and Business, Universitas Negeri Malang, Indonesia)



Article Info

Publish Date
30 Nov 2023

Abstract

Society 5.0 has opened a new phenomenon that allows humans to use modern-based science (Artificial Intelligence) for human needs with the goal of human life more easily. This phenomenon opens up various new possibilities and risks simultaneously. These changes have had a significant impact on the development of the accounting profession, resulting in fewer human resources needed in business, including accounting staff. This research aims to 1) Apply sentiment analysis to the existence of the accounting profession in the era of society 5.0. 2) Application of the naive Bayes method to classify sentiment analysis for the existence of the accounting profession in the era of society 5.0. 3) Testing the naive Bayes algorithm in sentiment analysis for the existence of the accounting profession in the era of society 5.0. This research design uses quantitative research, analysis of student sentiment on the existence of the accounting profession was carried out using data from 432 student opinions from several campuses in the East Java region. Test data using the Naïve Bayes algorithm with Term-Frequency Inverse Document Frequency feature selection and the Lexicon method. The results of this research are divided into five parts consisting of the first part 424 students' opinions on the level of accuracy (78%), the second part 427 students' opinions on the level of accuracy (62%), the third part 429 students' opinions on the level of accuracy (47%), the fourth part 425 students' opinions level of accuracy (56%), fifth part 429 student opinions level of accuracy (52%). It was found that the number of positive sentiments was more dominant than negative or neutral sentiments

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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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International Journal of Business, Law, and Education disseminates knowledge about Business, Law, and Education that useful to academics, educators, scholars, managers, practitioners, policy makers, consumers, and other stakeholders all around the ...