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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.
Empowering Learning Through Dialogue: The Impact of Parental Academic Socialization on Student Success in Indonesia Putri Ayu Lestari
Eduscape : Journal of Education Insight Vol. 3 No. 3 (2025): July 2025
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/eduscape.v3i3.1012

Abstract

Introduction & Objective: Parental involvement strongly influences student achievement. Among its forms, academic socialization—parents’ communication of educational values, goals, and expectations—plays a particularly important role. This study explores how academic socialization shapes student outcomes in Indonesia and compares its effects with other types of involvement. Methods: Data were collected from more than 2,000 secondary students in four provinces. Hierarchical linear modeling (HLM) and mediation analysis were used to test the effects of parental involvement, with cultural capital as a mediator.  Results: Academic socialization showed the strongest positive effect on GPA, attendance, and aspirations (β = 0.42, p < .001), stronger than home- or school-based involvement. Cultural capital significantly mediated these relationships.  Conclusion: Academic socialization is a strategic pathway for improving student success in Indonesia. Schools and policies should focus on strengthening parents’ ability to communicate academic goals and values, especially in low-SES communities.
Authentic Assessment for Holistic Learning: Evaluating the Implementation of Formative Practices in Indonesian CBE Classrooms Ani Yanti Ginanjar; Ani Siti Anisah; Silvi Wulan Munggaran; Putri Ayu Lestari
Eduscape : Journal of Education Insight Vol. 3 No. 3 (2025): July 2025
Publisher : PT Penerbit Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/eduscape.v3i3.1013

Abstract

This study examines the implementation of alternative assessment practices in Indonesian primary schools within the Competency Based Education (CBE) framework. Guided by the Merdeka Belajar policy, the research focuses on how portfolios, performance tasks, and student-led reflections are integrated into classroom instruction. A qualitative dominant mixed methods design was employed, involving document analysis, observations, interviews, and rubric based performance scoring in three schools representing urban, rural, and remote (3T) contexts. Findings show that alternative assessments enhance engagement, critical thinking, and communication skills when supported by project-based learning and clear rubrics. Digital tools, especially the Platform Merdeka Mengajar (PMM), enabled real-time feedback and differentiated instruction in digitally equipped schools. However, challenges such as teacher workload, rubric inconsistency, and limited digital infrastructure in rural and 3T areas affected implementation fidelity. Teachers with higher assessment literacy were more consistent in applying formative practices and leveraging assessment data for instructional decisions. The study concludes that sustained implementation of alternative assessments requires systemic support including professional development, collaborative planning structures, and equitable access to digital tools. These practices are essential for realizing the goals of CBE and promoting inclusive, student centered learning environments. The research contributes to policy discourse on assessment reform and offers practical insights for teachers, school leaders, and curriculum designers