Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management E-Jurnal Akuntansi TSM
Martha Laila Arisandra
Universitas Islam Darul ‘Ulum
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Transformasi Digital Akuntansi Manajemen pada UMKM di Kabupaten Tuban dalam Meningkatkan Daya Saing Bisnis Hariyanti Hariyanti; Martha Laila Arisandra; Siti Shoimah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.3323

Abstract

THE INFLUENCE OF AI LITERACY, ETHICAL AWARENESS, AND TRUST IN DIGITAL AUDIT TECHNOLOGY ON ACCOUNTING STUDENTS' READINESS TO FACE THE ACCOUNTING PROFESSION IN THE ERA OF ARTIFICIAL INTELLIGENCE (A CASE STUDY ON ACCOUNTING STUDENTS IN LAMONGAN REGENCY) Silfi Yaturrahmah; Novi Darmayanti; Martha Laila Arisandra
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3286

Abstract

This study aims to determine the influence of AI literacy, ethical awareness, and trust in digital audit technology on the readiness of accounting students to face the profession in the AI era. The research uses a quantitative approach with a causal associative design. Data were collected through an online questionnaire from 100 accounting students in Lamongan selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS. The results show that AI literacy and trust in digital audit technology have a positive and significant effect on student readiness, while ethical awareness does not have a significant effect. Simultaneously, all three variables contribute to student readiness. These findings indicate the importance of strengthening AI-based learning and building students’ confidence in digital audit tools. This study develops a model of accounting students’ readiness in the Artificial Intelligence era by simultaneously integrating AI literacy, ethical awareness, and trust in digital audit technology.
Co-Authors Hariyanti Hariyanti Novi Darmayanti Silfi Yaturrahmah Siti Shoimah