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Novi Darmayanti
Universitas Islam Darul ‘Ulum
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
ENTERPRISE RISK MANAGEMENT DALAM MITIGASI KETIDAKSEIMBANGAN SUPPLY-DEMAND DAN RANTAI PASOK TERHADAP KEPAILITAN MELALUI FINANCIAL DISTRESS Imroatus Sholihah; Novi Darmayanti; Esti Nurhidayat
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): 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.v5i3.2889

Abstract

The imbalance of supply-demand and supply chain disruptions pose significant challenges to business sustainability, particularly in capital-intensive and export-oriented industries such as textiles. This study aims to analyze the role of Enterprise Risk Management (ERM) in mitigating the impact of supply-demand imbalance and supply chain disruptions on corporate bankruptcy risk through financial distress. Secondary data were collected from the financial reports of PT Sri Rejeki Isman Tbk (Sritex) during 2013–2023 and analyzed using the Ordinary Least Squares (OLS) regression method. The results show that supply, demand, and supply chain disruption variables significantly affect financial distress. Furthermore, financial distress serves as a mediator in the relationship between operational shocks and bankruptcy potential. These findings highlight the necessity of a structured ERM approach to respond to both internal and external pressures, rather than relying solely on historical financial indicators. The study implies that strengthening a company’s risk management system is crucial to enhancing resilience and mitigating bankruptcy potential in volatile environments. A comprehensive ERM framework can offer long-term financial stability.
PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Ayu Dwi Rahmadhani; Novi Darmayanti; Have Zulkarnaen
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): 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/xwzteg09

Abstract

This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
Co-Authors Ayu Dwi Rahmadhani Esti Nurhidayat Have Zulkarnaen Imroatus Sholihah Martha Laila Arisandra Silfi Yaturrahmah