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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akuntansi dan Bisnis Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Analysis and Design of AI and AR-Based Applications with a UIUX Approach to support Inclusive Learning for students with Disabilities Swalaganata, Galandaru; Andarwati, Mardiana; Al-Islama Achyunda Putra, Firnanda; Assih, Prihat; Sudarwati, Ririn; Bramasta, Yara
Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Vol. 10 No. 2 (2025): In Press: July, 2025
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/inform.v10i2.9996

Abstract

The integration of Artificial Intelligence (AI) and Augmented Reality (AR) in education holds transformative potential, particularly in fostering inclusive learning environments for students with disabilities. This study investigates the integration of Artificial Intelligence and Augmented Reality to advance inclusive education. This research examines the analysis and design of AI and AR-based applications, employing a User Interface and User Experience (UI/UX) approach to cater to the diverse needs of students with physical, sensory, or cognitive impairments. By emphasizing inclusive design principles, the study aims to develop adaptive and accessible educational tools that promote engagement, deepen understanding, and improve learning outcomes. The research adopts a multidisciplinary methodology, combining insights from accessibility standards, UI/UX design frameworks, and educational technologies. Key objectives include identifying accessibility barriers, designing user-centric interfaces, and evaluating the effectiveness of AI-driven personalization and AR-enhanced interactivity in real-world learning scenarios. Preliminary findings highlight the importance of responsive and adaptive interfaces in facilitating equitable access and promoting active participation among students with disabilities. The study underscores the role of innovative technologies in bridging gaps in traditional education systems, ultimately promoting an inclusive and empowering learning experience. This research contributes to the broader discourse on leveraging technology to ensure educational equity and inclusion in the digital age.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
ANALISIS DETERMINAN KINERJA SAHAM PASCA-IPO: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alhifni, Ahlam; Assih, Prihat; Kumar, Abdul Malik
Arthavidya Jurnal Ilmiah Ekonomi Vol 27 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v27i2.649

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi kinerja saham pasca Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI), dengan fokus pada reputasi penjamin emisi, underpricing, leverage, profitabilitas, dan proporsi saham yang ditawarkan. Sampel terdiri dari 103 perusahaan yang melakukan IPO selama periode 2016–2019. Metode yang digunakan adalah regresi linier berganda dengan pengujian asumsi klasik, mencakup uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi, guna memastikan validitas model. Hasil penelitian menunjukkan bahwa hanya variabel underpricing yang berpengaruh positif dan signifikan terhadap return saham pasca-IPO, dengan koefisien sebesar 3,157 (p < 0,05). Sementara itu, reputasi penjamin emisi, leverage, profitabilitas, dan proporsi saham yang ditawarkan tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan bahwa pada pasar berkembang seperti Indonesia, sinyal harga lebih menentukan dalam membentuk persepsi investor dibandingkan indikator keuangan tradisional. Penelitian ini berkontribusi melalui kerangka empiris terintegrasi yang mencakup dimensi reputasi, struktural, dan fundamental—suatu pendekatan yang masih jarang diangkat dalam literatur IPO di negara berkembang. Kesimpulan ini memberikan implikasi penting bagi investor, emiten, dan regulator dalam merancang strategi IPO yang lebih efektif.
The Role of Green Accounting, Good Corporate Governance, and Environmental Performance Corporate Social Responsibility Taufiq, Abd Rohman; Sanusi, Anwar; Assih, Prihat
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8763

Abstract

The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance.
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Wijaya, Andhito Rahmadhan; Subiyantoro, Edy; Assih, Prihat
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan Maukonda, Rana; Assih, Prihat; Subiyantoro, Edi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.03

Abstract

This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Langgeng Prayitno Utomo; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
Co-Authors Abd. Syakur Adi Suroso Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Langgeng Prayitno Utomo Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin