Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Locus Penelitian dan Pengabdian
Muhammad Ario Permadi
Universitas Sriwijaya
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Foresight Bias in Decision Accuracy and Prevention Frameworks: A Systematic Literature Review Agusman Sianturi; Muhammad Ario Permadi; Rahmad Hidayat; Yulia Saftiana
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 5 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i5.5795

Abstract

Decision-making accuracy is often compromised by cognitive biases, particularly foresight bias, which distorts future-oriented judgments and leads to suboptimal outcomes in both human and AI-based systems. This research investigates the role of foresight bias in influencing decision accuracy and examines various prevention frameworks to mitigate bias in decision-making processes through a Systematic Literature Review (SLR) approach. A total of 20 recent peer-reviewed articles were systematically analyzed following PRISMA guidelines to identify patterns related to cognitive bias, predictive decision-making, and bias mitigation strategies. The findings reveal that foresight bias significantly reduces decision accuracy by distorting future-oriented judgments, particularly in complex and uncertain environments, and is further reinforced by cognitive tendencies such as overconfidence and illusion of control, as well as biases embedded in artificial intelligence (AI) and machine learning systems. Moreover, the interaction between human and algorithmic bias increases the likelihood of suboptimal decisions, especially in forecasting and data-driven contexts. The research also highlights that the negative impact of bias can be effectively minimized through the implementation of prevention frameworks, including debiasing strategies, explainable AI, human-in-the-loop approaches, and multi-objective optimization, which collectively enhance transparency, accountability, and decision quality. This research contributes to the literature by providing a comprehensive synthesis of foresight bias and decision accuracy, while offering practical insights for improving decision-making in complex and digitalized environments.
INTEGRASI STRATEGIC MANAGEMENT ACCOUNTING DENGAN SUSTAINABILITY REPORTING: STUDI LITERATUR SISTEMATIS Muhammad Ario Permadi; Deya Winanda; Rela Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hm8wtj73

Abstract

Penelitian ini membahas integrasi Strategic Management Accounting (SMA) dengan Sustainability Reporting (SR) sebagai respons terhadap tuntutan bisnis berkelanjutan. Tujuannya untuk mengidentifikasi teori-teori yang digunakan, peran SMA dalam implementasi SR, serta faktor pendorong dan penghambat integrasinya. Metode yang digunakan adalah systematic literature review terhadap 30 jurnal internasional dan nasional. Hasil menunjukkan bahwa Stakeholder Theory menjadi teori dominan, dan SMA berperan penting dalam menghubungkan strategi bisnis dengan pelaporan keberlanjutan. Kesimpulannya, integrasi SMA– SR memperkuat akuntabilitas dan kinerja keberlanjutan organisasi melalui dukungan manajerial, regulasi, dan inovasi teknologi.
SYSTEMATIC LITERATURE REVIEW: PENGARUH CARBON EMISSION DISCLOSURE TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN Salsabilah Catur Sakinah; Muhammad Ario Permadi; Rela Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/s24zp472

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan dan tren penelitian mengenai carbon emission disclosure (CED) serta hubungannya dengan kinerja keuangan dan nilai perusahaan. Latar belakang penelitian ini didorong oleh meningkatnya kesadaran global terhadap isu perubahan iklim dan tuntutan transparansi emisi karbon bagi perusahaan. Metode yang digunakan adalah systematic literature review terhadap 50 artikel ilmiah yang diterbitkan dalam kurun waktu 2015–2024 dan diambil dari basis data Google Scholar, Wiley, Springer, MDPI, dan Emerald. Proses seleksi dilakukan melalui penyaringan bertahap berdasarkan kriteria inklusi dan eksklusi, diikuti dengan analisis menggunakan pendekatan thematic synthesis dan descriptive statistics. Hasil penelitian menunjukkan tren peningkatan signifikan pada studi CED, dengan dominasi teori stakeholder dan legitimacy, serta kecenderungan metodologis berbasis data kuantitatif. Kesimpulannya, CED tidak hanya berperan sebagai bentuk tanggung jawab lingkungan, tetapi juga sebagai strategi bisnis untuk meningkatkan kinerja finansial dan nilai perusahaan.
Co-Authors Agusman Sianturi Deya Winanda Rahmad Hidayat Relasari, Relasari Salsabilah Catur Sakinah Yulia Saftiana