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Journal : Journal of Applied Data Sciences

The Use of Artificial Intelligence in Accounting Classes: Behavioral Insights from Students Fachrurrozie, Fachrurrozie; Nurkhin, Ahmad; Santoso, Jarot Tri Bowo; Asrori, Asrori; Harsono, Harsono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.781

Abstract

Accounting learning has entered a new transformation with the intensive use of artificial intelligence. This study analyzes student behavior in using artificial intelligence in accounting lectures. The Unified Theory of Acceptance and Use of Technology (UTAUT) framework is used to understand student behavior by adding the construct of experience and competence of information and communication technology. This study contributes to the extended application of UTAUT. This survey took a sample of accounting and accounting education students at the Faculty of Economics and Business, Universitas Negeri Semarang, totaling 124 students. The questionnaire distributed via Google Forms was used as a data collection technique. The data analysis technique used was SEM-PLS. The results of the analysis show moderate student behavior in using artificial intelligence in accounting lectures, there is 2.48 of an average score. ChatGPT and Canva are the types of AI most frequently used by students in accounting courses. SEM-PLS analysis indicates that students' intentions to use artificial intelligence in their accounting lectures are more determined by performance and effort expectancy. The coefficients are 0.519 and 0.382 at a P-value of 0.000. Social influence does not have a significant effect on student intentions, with a P-value of 0.104. Student intentions, ICT experience, and ICT competence significantly influence student behavior to use AI. The coefficients are 0.382, 0.241, and 0.214 at a P-value less than 0.05. Facilitating conditions do not have a substantial effect on actual behavior, with a P-value of 0.210. The practical implication of this study is the importance of highlighting students' ICT experiences and competencies that determine the use of AI for lecture purposes.
Co-Authors - FACHRURROZIE A. Kumedi Ja’far A.A. Ketut Agung Cahyawan W Abdul Haris Abdul Mutholib Abdul Mutolib Achmad Furqon, Achmad ACHMAD RIFAI Agung Purwana Agus Supratiawan, Agus Ahmad Nurkhin Amal, Muhammad Ihlashul Amrozi andari, efi Antonius Totok Priyadi Apriani, Uci Ardini, Yusi Ariani Ariani Arifin, Shokhibul Arifin, Sokhibul Arrosyid, Alwi Arumsari, Yogi Asrianto, Asrianto Astuti, Suci Astuti, Suci Aswandi Aswandi, Aswandi Athoillah Athoillah Atik Widiarti Avian, Ishlah Awalya Ma’rifatul Jannah, Awalya Ma’rifatul Ayuntavia, Ayuntavia Basa, Itail Husna Bowo Sumanto, Bowo Burniadi Moballa Dahlan, Robi Dani, Hamril Dea Afita Devitasari, Oktavia anggun Dina Maharani Dzulkurnain, Achmad Riqi Dzulkurnain, Achmad Riqi Eko Naryono Eko Yudiyanto el-Hajjami, Aicha Ellinasari, Tiara Fita Erlangga, Gaga Erwin Edyansyah, Erwin Eryk, Irwan Heryanto Estiawan, Andika Bayu Evinna Cinda H Febrianti, Elza Fian Tri Rohmah Fitantri Ambar Rini, Fitantri Ambar Frandi Charisma Gunawan, Chandra Harsono Harsono Hartati, Risda Hasan Mukhibad Hayumuti Hayumuti, Hayumuti Hermansyah, Herry HIDAYAT, MOCH CHARIS Hotnier Sipahutar, Hotnier Humaid, M Nurul Idam Mustofa Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrawan, Adi Isa Isa Ismanto, Djainul Istikhomah, Dwi Jannah, Anisa Nurul Jannah, Awalya Ma’rifatul Jarot Tri Bowo Santoso Jati, Kuat Waluyo Jaziela Huwaida Karwiti, Witi Kaswari Kaswari Khozin, Khozin Kiswanto Kiswanto Kris Witono Krisna Rendi Awalludin Kurniawan, Fajar Bakti Kusuma, George Endri Laeli Mafudah, Laeli Larasati, Desi Lativa Ulisanti Lestari, Wuni Sri Linda Firdawaty Luhur Wicaksono Lusiani, Cucuk Evi Margunani, Margunani Mochammad Imron Awalludin Moh Nur Hakim Mufliha Wijayati Muhammad Habibi Muhammad Ihlashul'amal Muhammad Ihlasul Amal Muhammad Iqbal Muhammad Zainal Abidin Murtiningsih, Rima Muzaiyanah, Indri Ayu Naqiyah Mukhtar Nasrazuhdy, Nasrazuhdy Nihayah, Annis Nurfitriana Nikhmah, Sofrotul Nikhmah, Sofrotul Nina Oktarina Nofi Maria Krisnawati, Nofi Maria Novita Sari Nugraha, Nopia Dimas Nugroho, Pipit Wahyu Nur Khalim Darwiyati Nurdiah Nurdiah Nurhayati Nurhayati Nurjannah Rahayu Kistanti NURUL ARIFAH Onny Setiani Ponti Almas Karamina Prabowo Yudo Jayanto Praditasari, Prasti Praditasari, Prasti Pramesti, Lely Prihadini, Taufan Prihadini, Taufan Pujianto Pujianto PURWANTI PURWANTI Purwanti, Heni Agus Purwati, Rina Puspitasari, Winda Putra, Agiel Laksamana Putri, Ayuni Riska Rahmat, Muhamad Hudan Rahmawati Ahfan, Rahmawati Rahmawati, Ully Ramadan, Alika Padia Ramadhan, Mochamad RAMDHANI, ACHMAD FAJAR Refai, Refai Rezekiyah, Sholeha Riennova, Riennova Rifa’i, Muhamad Riki Dwi Angga Saputro Rini Muharini Romelah Romelah Rusman Rusman Sa'diyah, Khalimatus Sabrina, Lina Nur Sahli, Indra Taufik Saiful Anwar Salmani, Salmani Satworo Adiwidodo Setiani, Dwi Silvia, Veny Simega, Novianti Yoyo Siregar, Sri Sulpha Siska, Dominika Siti Halijah Solly Aryza Sucihatiningsih Dian Wisika Prajanti Sulistyarini, Sulistyarini Supartini, Sri Syailendra, Anton Syam, Aldo Redho Syamsul Arifin Tama, M. Fauzan Aditya Terry, Kris Money Thoken, Florensius Veithzal Rivai Zainal Vita Nurul Azizah WAHYU FIRMANSYAH Wahyu Pratiwi, Wahyu Wardani, Afika Herma Wulandari, Rika Ayu Yozi Aulia Rahman, Yozi Aulia Yuhanandri, Alnanda Yulfita ’Aini Yusneli, Yusneli Yusniar Hanani Yusron, Moh Alwi Yusron, Moh. Alwi Zakiuddin, Muhammad Naufal