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All Journal Novatio : Journal of Management Technology and Innovation
Dr.Sheik Mohamed S.H
S.A.College of Arts and Science
Decision Sciences, Operations Research & Management

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Determinants of ChatGPT Adoption among Accounting Lecturers in Indonesian Private Universities Using the Extended Technology Acceptance Model Dr.Sheik Mohamed S.H; Benjamin Tatira; Nur Irmayanti; Virjayanti Lazinu; M Indra Maulana; Dinda Rahmahani Aisyah; Tasdiq Nur; Putri Ayu Lestari
Novatio : Journal of Management Technology and Innovation Vol. 4 No. 1 (2026): January 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v4i1.1987

Abstract

The growing adoption of ChatGPT in higher education raises questions about the factors influencing lecturers’ behavioral intention to use generative artificial intelligence. This study examined ChatGPT adoption among accounting lecturers by extending the Technology Acceptance Model (TAM) with perceived trust, perceived risk, and AI self-efficacy. A quantitative cross-sectional survey involving 150 accounting lecturers from private higher education institutions in Palangka Raya, Indonesia, was conducted between June and October 2025. Data were collected using a 27-item Likert-scale questionnaire and analyzed through Pearson correlation and multiple linear regression using IBM SPSS Statistics 26. Results indicated that perceived usefulness (β = 0.389, p < .001), AI self-efficacy (β = 0.204, p = .002), perceived ease of use (β = 0.178, p = .007), and perceived trust (β = 0.148, p = .022) positively predicted behavioral intention, while perceived risk showed a significant negative association (β = −0.174, p = .004). The model explained 56.4% of the variance (adjusted R² = 0.549). These findings extend TAM-based understanding of ChatGPT adoption and highlight the importance of perceived benefits, digital confidence, trust, and risk awareness in developing responsible AI integration strategies for accounting education.
Digital Configurations for Manufacturing Agility at PT Astra Honda Motor: An fsQCA Study Dr.Sheik Mohamed S.H; Nur Irmayanti; Musriani; Rara Armadani Rumainun; Kartika Aprilia Ivani
Novatio : Journal of Management Technology and Innovation Vol. 4 No. 2 (2026): April 2026
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v4i2.1990

Abstract

Manufacturing organizations increasingly rely on digital technologies, integrated data, workforce capabilities, and flexible processes to respond rapidly to production changes, yet manufacturing agility is unlikely to depend on any single factor. Conventional quantitative studies typically estimate the independent net effects of such factors and may overlook the possibility that different combinations of conditions produce comparable agility. This study identifies configurations of digital manufacturing capability, data integration, management support, employee digital competence, and process flexibility associated with high manufacturing agility. A quantitative configurational design was applied at PT Astra Honda Motor’s Karawang Plant between October 2025 and April 2026. Using purposive sampling, 200 employees completed a 30-item, five-point Likert questionnaire distributed through Google Forms after giving electronic informed consent, and the data were analyzed with fuzzy-set Qualitative Comparative Analysis. All constructs were reliable (Cronbach’s α = .921–.926). No single condition was necessary for high agility (highest consistency = .731). Three configurations were sufficient for high agility (solution consistency = .880; solution coverage = .638): digital manufacturing capability × data integration × process flexibility; management support × employee digital competence × process flexibility; and digital manufacturing capability × data integration × management support × employee digital competence. Low agility was associated with two different configurations (consistency = .920; coverage = .431), indicating causal asymmetry. High manufacturing agility may therefore emerge through multiple alternative configurations rather than through a single universally sufficient technological or organizational condition.
Co-Authors Benjamin Tatira Dinda Rahmahani Aisyah Kartika Aprilia Ivani M Indra Maulana Musriani Putri Ayu Lestari Rara Armadani Rumainun Tasdiq Nur Virjayanti Lazinu