Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Locus Penelitian dan Pengabdian
Rahmad Hidayat
Universitas Sriwijaya
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics

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

Found 2 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.
SYSTEMATIC LITERATURE REVIEW: PERAN ENVIRONMENTAL MANAGEMENT ACCOUNTING DALAM MENDUKUNG KEBERLANJUTAN PERUSAHAAN Rahmad Hidayat; Salsabilah Catur Sakinah; 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: 10.31539/3q7aw331

Abstract

Penelitian ini bertujuan untuk memberikan pemahaman mengenai Environmental Management Accounting (EMA) dalam mendukung Keberlanjutan Perusahaan. Kajian ini menggunakan pendekatan Systematic Literature Review (SLR) terhadap artikel-artikel terindeks Scopus Q1–Q3 pada periode 2020–2025. Hasil kajian menunjukkan bahwa Hasil Systematic Literature Review terhadap 32 artikel menunjukkan bahwa Environmental Management Accounting (EMA) memiliki peran penting dalam mendukung keberlanjutan perusahaan secara terpadu pada aspek lingkungan, sosial, dan ekonomi. EMA mendorong efisiensi penggunaan energi dan air, pengurangan limbah serta emisi, peningkatan kepatuhan lingkungan, dan penguatan sistem manajemen lingkungan. Dari sisi sosial, EMA membantu menekan risiko K3, memperbaiki program pelatihan, serta meningkatkan keterlibatan karyawan dan hubungan dengan pemangku kepentingan. Secara ekonomi, penerapan EMA menghasilkan penghematan biaya, peningkatan produktivitas, kestabilan margin, dan perbaikan arus kas yang berkelanjutan. Dampak positif ini semakin kuat ketika EMA tidak hanya digunakan sebagai alat pelaporan, tetapi diintegrasikan ke dalam proses operasional dan pengambilan keputusan berbasis data. Dengan demikian, EMA berperan strategis dalam mengubah data lingkungan menjadi keputusan bisnis yang terukur, yang pada akhirnya memperkuat kinerja keberlanjutan dan daya saing jangka panjang perusahaan.
Co-Authors Agusman Sianturi Muhammad Ario Permadi Relasari, Relasari Salsabilah Catur Sakinah Yulia Saftiana