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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Innovation Business Management and Accounting Journal
Fazlida Mohd Razali
Universiti Teknologi MARA
Decision Sciences, Operations Research & Management

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The Effect of AI on Financial Statement Preparation: An Experimental Study of Accounting Students Anggono Anggono; Fazlida Mohd Razali; Melinda Siregar; Sauh Hwee Teng; Corinna Wongsosudono
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2806

Abstract

The increasing adoption of generative artificial intelligence (AI) in higher education has created new opportunities to enhance accounting learning outcomes. Despite growing interest in AI-assisted learning, empirical evidence regarding the effectiveness of AI tools in improving students’ financial statement preparation skills remains limited. This study examines whether the use of ChatGPT improves students’ ability to prepare financial statements. A quasi-experimental design employing a non-equivalent control group was conducted involving 34 fourth-semester accounting students at Universitas IBBI. Participants were divided into an experimental group using ChatGPT and a control group without AI assistance. Data were collected through essay-based tests and analyzed using an independent samples t-test. The findings reveal a significant difference between the groups, with students who used ChatGPT achieving higher performance in financial statement preparation than those in the control group. These results suggest that ChatGPT can serve as an effective learning support tool in accounting education by enhancing students’ understanding and application of accounting concepts. The findings also provide empirical support for the principles of Connectivism Theory, which emphasizes technology-enabled knowledge acquisition and learning. This study contributes to the emerging literature on AI in accounting education and offers practical insights for educators seeking to integrate AI tools into teaching and learning activities. Future research is encouraged to adopt regression-based or structural equation modelling approaches to better examine the causal mechanisms of ChatGPT on accounting learning outcomes, while also incorporating larger, multi-institutional samples to enhance generalizability. In addition, future studies should consider key individual factors such as AI literacy, self-efficacy, and learning motivation to provide a more comprehensive understanding of its effectiveness.
Exploring Whistleblowing Intention: The Interplay of Social Norms, Moral Intensity, and Professional Commitment among Auditors Rafrini Amyulianthy; Khalida Utami; Aura Rahdiatul Rafidah; Fazlida Mohd Razali
Innovation Business Management and Accounting Journal Vol. 5 No. 2 (2026): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i2.377

Abstract

Whistleblowing plays a vital role in uncovering organizational misconduct, but its success depends on individuals' willingness to report wrongdoing. Using the Theory of Planned Behavior, this study examines how subjective norms and moral intensity affect the intention to whistleblow, with perceived professional commitment acting as a mediating factor. The research focuses on internal auditors in Jakarta, Indonesia, a region facing ethical challenges and increased regulatory oversight. Data from 86 respondents from government inspectorates and multinational firms were analyzed with PLS-SEM in SmartPLS 4.0. The results show that subjective norms and moral intensity do not directly affect whistleblowing intention. Instead, perceived professional commitment has a strong, significant influence, fully mediating the effects of the other variables on whistleblowing intention. These findings emphasize the importance of internalized professional values in guiding ethical behavior, indicating that social and moral influences are channeled through professional identity, leading to ethical actions. The study expands the Theory of Planned Behavior by including professional commitment as a key psychological factor. Practical recommendations include developing ethics programs that reinforce professional identity and aligning organizational structures with ethical standards. Enhancing ethical commitment among auditors can promote greater transparency and integrity in organizations.
Co-Authors Anggono Anggono Aura Rahdiatul Rafidah Corinna Wongsosudono Khalida Utami Rafrini Amyulianthy Siregar, Melinda Teng Sauh Hwee