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All Journal Union: Jurnal Ilmiah Pendidikan Matematika Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
Nguyen Tan Huynh
Industrial University of Ho Chi Minh City
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Exploring the moderating role of natural language between the use of AI and auditing and fraud detection in accounting information system: an empirical study in Indonesia Umi Wahidah; Didik Subiyanto; Sri Ayem; Nguyen Tan Huynh
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.7, No.1 (2026): June 2026
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v7i1.2141

Abstract

This study aims to investigate the moderating role of Natural Language Processing (NLP) in the relationship between AI-empowered accounting information systems and audit and fraud detection. The research method used is quantitative analysis with data collection through questionnaires distributed to respondents from finance and accounting departments of companies in Indonesia. This study uses multiple regression analysis and Moderated Regression Analysis (MRA) to test hypotheses. The results show that AI in accounting information systems has a significant effect on audit and fraud detection, with prevention and investigation dimensions as the main contributors. NLP partially moderates the relationship between AI and audit and fraud detection, where NLP significantly strengthens the prevention dimension, negatively moderates the investigation dimension, but does not moderate the dimensions of data gathering, data analysis, risk assessment, and detection. Theoretical Contribution: This study extends the literature on AI and NLP integration in accounting information systems by showing that NLP effectiveness is context-specific and differential depending on the AI dimension being moderated. Practical Contribution: These findings provide guidance for audit practitioners and organizations in prioritizing NLP implementation in preventive audit systems, as well as providing careful considerations in implementing NLP for fraud investigation.
Development of Articulate Storyline 3-based learning media to improve students’ critical thinking and learning interest in junior high school statistics Putri Puspita Sari; Anton Nasrullah; Sarah Caesarani; Mira Marlina; Silvia Ratnasari; Nguyen Tan Huynh
UNION : Jurnal Ilmiah Pendidikan Matematika Vol 13 No 3 (2025)
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/union.v13i3.21931

Abstract

Statistics learning at the junior high school level requires students to develop critical thinking ability and learning interest; however, in practice, both aspects remain relatively low due to the dominance of conventional instruction and the limited use of interactive learning media. This study aims to develop interactive learning media based on Articulate Storyline 3 and to examine its validity, practicality, and effectiveness in improving students’ critical thinking ability and learning interest in junior high school statistics. The study employs a Research and Development (R&D) method using the ADDIE model, which consists of the analysis, design, development, implementation, and evaluation stages. The research subjects include 30 eighth-grade students divided into an experimental class and a control class. The research instruments comprise expert validation sheets, student response questionnaires, learning interest questionnaires, and critical thinking ability tests. The results indicate that the developed learning media demonstrate very high validity, excellent practicality, and effectiveness in enhancing students’ critical thinking ability and learning interest. Therefore, interactive learning media based on Articulate Storyline 3 are feasible as an innovative alternative for junior high school statistics learning. This study contributes to mathematics education by refining the integration of interactive digital media within statistics learning, offering an ADDIE-based development framework that informs future instructional design research while providing practical guidance for teachers in fostering student-centered learning and critical thinking.
Co-Authors Anton Nasrullah, Anton Caesarani, Sarah Didik Subiyanto Mira Marlina Putri Puspita Sari Silvia Ratnasari Sri Ayem Umi Wahidah