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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Edunomika (JIE) Accounting Profession Journal (APAJI) Paulus Journal of Accounting (PJA) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Al-Buhuts (e-journal) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) AKUNSIKA: Jurnal Akuntansi dan Keuangan Inkubis: Jurnal Ekonomi dan Bisnis Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Advances: Jurnal Ekonomi & Bisnis
Kartini Kartini
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Hasanuddin
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Factors Influencing Accounting Students’ Intentions to Use Generative AI (ChatGPT) Nastasya Cindy Hidajat; Fransiska Natalia Kosasih; Sri Sundari; Kartini Kartini
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.843

Abstract

Purpose: This study aims to analyze the factors influencing accounting students' intention to use AI, specifically ChatGPT. This study employs a quantitative approach, adopting the Technology Acceptance Model (TAM) with perceived usefulness and perceived ease of use, and expands it to include the variables of trust and social influence. The research hypothesis states that these four variables have a positive and significant effect on the intention to use GenAI. Research Method: Data were collected via a questionnaire administered to accounting students who had used or were familiar with ChatGPT. The sample was selected through purposive sampling among students at Tarumanagara University in West Jakarta, yielding 125 respondents. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results and Discussion: The study indicates that perceived usefulness, perceived ease of use, trust, and social influence have a positive and significant effect on behavioral intention. These findings underscore the importance of improving digital literacy, providing guidelines for ethical use, and securing support from instructors and institutions in integrating ChatGPT into accounting education. Implications: This study makes a theoretical contribution to the development of AI-based technology adoption models and a practical contribution to educational institutions by informing the design of GenAI integration strategies to optimize accounting education. Originality: A study of the factors influencing the intention to use ChatGPT GenAI among accounting students in Indonesia, specifically at Tarumanagara University, as research on GenAI in accounting education remains limited.
Pengaruh Profitabilitas, Struktur Aset, Pertumbuhan Aset, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Ferry Adang; Amin Wijoyo; Sri Sundari; Kartini
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8346

Abstract

Struktur modal merupakan keputusan keuangan yang krusial karena menentukan komposisi utang dan ekuitas yang digunakan perusahaan dalam membiayai operasional perusahaan. Keputusan ini memengaruhi risiko, tingkat pengembalian, serta nilai perusahaan. Faktor internal seperti profitabilitas, struktur aset, pertumbuhan aset, ukuran perusahaan, dan pertumbuhan penjualan diyakini berperan penting dalam menentukan kebijakan pendanaan. Penelitian ini bertujuan menganalisis pengaruh kelima faktor tersebut terhadap struktur modal perusahaan sektor kesehatan di Indonesia periode 2022–2024. Penelitian menggunakan data sekunder dari laporan keuangan perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan metode purposive sampling sebanyak 99 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan regresi linear berganda berbasis data panel menggunakan fixed effect model yang diolah melalui EViews. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan terhadap struktur modal. Secara parsial, profitabilitas dan ukuran perusahaan terbukti berpengaruh signifikan, sedangkan struktur aset, pertumbuhan aset, dan pertumbuhan penjualan tidak menunjukkan pengaruh signifikan. Nilai Adjusted R² sebesar 58,23% menandakan bahwa model cukup baik dalam menjelaskan variasi struktur modal. Temuan ini memberikan bukti empiris terbaru mengenai faktor-faktor yang memengaruhi struktur modal perusahaan kesehatan di Indonesia. Implikasi praktisnya, manajemen perusahaan dapat lebih memperhatikan profitabilitas dan ukuran perusahaan sebagai pertimbangan utama dalam menentukan kebijakan pendanaan yang optimal, sementara faktor lain perlu dikaji lebih lanjut dalam konteks kondisi industri dan lingkungan bisnis yang dinamis
Audit Tenure and Auditor Reputation on the Going Concern Audit Opinion of Firms on the Indonesian Stock Exchange: Does Audit Quality Mediate? Nur’Illiyyien Nur’Illiyyien; Neks Triani; Kartini Kartini; Sri Sundari
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15668

Abstract

This research aims to investigate the impact of auditor reputation and audit duration on ongoing concern audit opinions through audit quality. The research sample consists of 17 manufacturing companies published between 2020 and 2024 on the Indonesia Stock Exchange (IDX). Logistic regression was used to analyze the data with the aid of of Smart Partial Least Square (SmartPLS) software. Based on the results of hypothesis testing, audit tenure has no effect on the issuance of a going concern audit opinion. On the other hand, auditor reputation has been proven to influence both the going concern audit opinion and the quality of the audit itself. However, audit quality does not affect the going concern audit opinion, nor does it mediate the relationship between audit tenure and auditor reputation on the opinion.
The Influence of Idealism and Relativism Ethical Orientations on Whistleblowing with Ethical Sensitivity as a Moderating Variable Sofyan Syamsuddin; Riyanti Riyanti; Sri Sundari; Kartini Kartini
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15734

Abstract

This study aims to analyze the influence of idealism and relativism ethical orientations on whistleblowing behavior, as well as to examine the role of ethical sensitivity as a moderating variable in auditors at the Inspectorate throughout Luwu Raya. The research method used is quantitative with a causality approach, using data from questionnaires distributed to 102 auditors who have carried out at least one audit task. Data analysis was carried out using validity tests, multiple linear regression, and moderation tests using SPSS 30. The results showed that idealism ethical orientation had no significant effect on whistleblowing behavior, while relativism ethical orientation had a significant effect. Ethical sensitivity was proven to strengthen the influence of both idealism and relativism ethical orientations on whistleblowing behavior. This finding emphasizes the importance of ethical sensitivity in increasing auditors' tendency to whistleblow, both in idealism and relativism oriented auditors. This study provides implications for the Inspectorate in formulating policies to strengthen ethics and an effective whistleblowing system to support clean and accountable governance.
Peningkatan Manajemen Keuangan dan Strategi Pemasaran pada Usaha Kecil dan Menengah di Kabupaten Maros Aini Indrijawati; Darmawati Darmawati; Syamsuddin Syamsuddin; Kartini Kartini; Rahmawati Rahmawati; Ade Ikhlas Amal Alam; Rosnawintang Rosnawintang; Djeza Abrial Iswanto
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2025): Volume 5 Nomor 4 Tahun 2025 (Desember 2025)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i4.5105

Abstract

This community service aims to enhance the financial management and marketing strategies of Small and Medium Enterprises (SMEs) in Maros. Many SMEs struggle with financial management, particularly in cash flow management, cost control, and long-term financial planning. Additionally, SMEs face challenges in marketing, especially in digital marketing and product branding. This program provides training on financial management, including the use of spreadsheet software for financial reporting, and digital marketing strategies. The implementation method includes lectures and tutorials, with support materials such as accounting software and instructional guides. The expected outcomes are improved financial management skills, enhanced marketing strategies, and increased business competitiveness. The program will help SMEs manage finances more effectively and expand market reach through better branding and digital strategies.
Strategi Peningkatan Pendapatan Petani Desa Labbo Melalui Pengelolaan Keuangan Cerdas Darmawati Darmawati; Andi Kusumawati; Kartini Kartini; Rahmawati HS; Muh. Reza Pehlevi Juanda; Andi Izzah Fadhilah Natsir; Indira Syakira Kirana Juanda
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Volume 6 Nomor 1 Tahun 2026 (Maret 2026)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v6i1.7894

Abstract

The Smart Financial Management Program in Labbo Village aimed to enhance farmers’ and BUMDes managers’ financial literacy through training in financial management, recordkeeping, reporting, and loan proposal preparation. Using participatory and learning-by-doing approaches, the program effectively improved participants’ understanding of basic accounting and financial practices. Results showed better transaction recording, monthly financial reporting, and access to formal credit institutions. The program strengthened transparency, accountability, and data-based financial culture. Labbo Village now serves as a model for sustainable rural financial literacy development.
The Influence of Perceived Ease of Use, Perceived Security, Perceived Behavioral Control, and Behavioral Nudges on Digital Payment Adoption in Jakarta Elsa Imelda; Rousilita Suhendah; Ivan Kanel; Sri Sundari; Kartini Kartini
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.282

Abstract

Background: Indonesia’s expanding digital-payment ecosystem has increased the availability of e-wallets, mobile banking, and QRIS, yet adoption remains shaped by users’ assessments of convenience, safety, capability, and provider-led prompts. Objective: This study investigates how perceived ease of use, perceived security, perceived behavioral control, and behavioral nudges relate to digital payment adoption among users in Jakarta. Methods: A quantitative cross-sectional survey was administered to 249 eligible digital-payment users selected through purposive sampling. The model was estimated using PLS-SEM in SmartPLS 4. Results: All proposed relationships were positive and statistically significant: perceived ease of use (β = 0.312, p < .001), perceived security (β = 0.276, p < .001), perceived behavioral control (β = 0.298, p < .001), and behavioral nudges (β = 0.214, p = .001). The predictors jointly explained 87.4% of the variance in adoption. Conclusion: Adoption in Jakarta is associated with both technology evaluations and behavioral conditions. Providers should make services intuitive, communicate security safeguards clearly, strengthen users’ confidence, and apply transparent, non-coercive nudges.
Co-Authors Ade Ikhlas Amal Alam Aini Indrijawati Amin Wijoyo Andi Izzah Fadhilah Natsir Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Ansar Abdu Darmawati Darmawati Darwis Said, Darwis Djeza Abrial Iswanto Elsa Imelda Erna Pasanda Ferry Adang Fransiska Natalia Kosasih Grace T. Pontoh Indira Syakira Kirana Juanda Ivan Kanel Jusniati Jusniati Mahardika Burhan Muh. Reza Pehlevi Juanda Muhammad Akhtar Muliani Mangngalla? Nadhira Afdalia Nadhirah Nagu Nastasya Cindy Hidajat Neks Triani Nurul Fahmi Sultan Nur’Illiyyien Nur’Illiyyien Rahmawati HS Rahmawati Rahmawati Ratna Ayu Damayanti Refor Moerdianto Moerdianto Rica Yulianti Lukman Rica Yulianti Lukman Rismayanti Rismayanti Riyanti Riyanti Rosmiati Adi Rosnawintang Rosnawintang Rousilita Suhendah Sofyan Syamsuddin Sri Sundari Sundari, Sri Syamsuddin Syamsuddin Yohanis Rura Yohanis Rura Rura Yuni Pratiwi Gazali