This Author published in this journals
All Journal Jurnal Perikanan dan Kelautan Jurnal JSIKA Geological Engineering E-Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Ilmiah Mahasiswa FEB Monex: Journal of Accounting Research Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Kajian Akuntansi Cetta: Jurnal Ilmu Pendidikan Sebatik Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Sosiologi Agama (JISA) JURNAL PENDIDIKAN TAMBUSAI JELTII (Journal of English Language Teaching and Islamic Integration) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Authentic Research of Global Fisheries Application Journal (Aurelia Journal) Akbis: Media Riset Akuntansi dan Bisnis JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Abdi Insani JURNAL DE JURE MUHAMMADIYAH CIREBON MEANS (Media Informasi Analisa dan Sistem) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Sosietas: Jurnal Pendidikan Sosiologi Jurnal Sistem Informasi Universitas Dinamika Jurnal Sistem Informasi Bisnis (JUNSIBI) Jurnal Ilmiah Mahasiswa Fakultas Hukum Universitas Malikussaleh Jurnal Pengabdian Teratai Jurnal Sains dan Teknologi Indonesian Journal of English Teaching Digital Transformation Technology (Digitech) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Tapis Berseri eProceedings of Engineering Jurnal Pengabdian West Science MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT Matalensa Journal of Photography and Media Biner : Jurnal Ilmu Komputer, Teknik dan Multimedia JOEEL (Journal of English Education and Literature) Jurnal Inovasi Akuntansi Jurnal Ekualisasi Jurnal Perikanan dan Kelautan ETERNAL: English Teaching Journal
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Kajian Akuntansi

Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Pulungan, Andrey Hasiholan; Ramadhan, Rizki; Windiarti, Faris; Ariani, Meiliyah; Hasibuan, Ahmad Basid
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10442

Abstract

The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business students, applying the Fraud Diamond Theory as a framework. An online survey conducted from August 2024 to January 2025 yielded 424 valid responses, analyzed using SmartPLS version 4.1.0.9. The findings reveal that students do not view opportunity as a significant determinant of AI-assisted misconduct. Instead, capability, rationalization, and motivation significantly affect students’ intentions to engage in such behavior. This study contributes to literature and practice by highlighting ethical challenges in AI adoption within education, especially in Indonesia. It emphasizes the need for ethical AI training, enhanced digital literacy, and clear institutional protocols to address ethical dilemmas. Understanding the key drivers of AI-assisted misconduct supports the development of effective prevention and detection strategies. Given its focus on Indonesian business and accounting students, the study calls for broader validation with diverse samples and objective measures. Future research should explore the long-term impact of AI use on professional ethics, educational integrity, and intervention effectiveness.
Co-Authors Abtahi, Muhammad Abthahi, Muhammad Ahyar, Rizki Aini, Helmida Aisyi, Rahazatul Alwi, Sandi Anang Darmawan, Achmad Andrey Hasiholan Pulungan Andriano, Muhammad Anwari, Muhammad Fazly Apria, Iga Apsari, Adinda Zahra Arfiani, Mutia Arif Nugroho Arif Rahman Asmak UI Hosnah Asning Tias, Silfia Aulia, Muhammad Faqih Auliana, Sigit Auliani, Futriga Awlia, Avivatul Az Zikri Taufik, Wildan Baskoro, B. Harjo Basuki Rakhim Setya Permana Basysyar, Fadil M Binawati, Enita Budi Praptono Bunari, Bunari Bunyamin Maftuh cahya, waskita Cut Yunina Eriva Dewi Cakrawati Dewi Maya Sari Diwayana Putri Nasution Dwi Iswati, Henny Dwi Ratnasari Dwitya Bima Asmara, Bagaskara Emilda, Yufa Erwin Sutomo Fadhila, Nurma Fadilah, Lola Fahmi Fahmi Fauziah , Sri Rani Ficayuma, Lina Aris Fikri, Asyrul Filda Angellia Firman Nugroho Firmansyah, Kms. Zaldi Fitria, Rosa Fitriningrum, Andriati H, Ghanistantiono Dwi H, Hilmi Hadi Nugroho Hamdan Hamdan Handayani, Meutia Hanif, Fahmi Haris Dibdyaningsih Hariyansah, Ilham Hasibuan, Ahmad Basid Hasibuan, Husni Malik Hendra Sudarso Hermawan, Aris Hilmi Hutapea, Roma Yuli Ikhsan, Rachmad Irfan Maulana, Irfan Iwan Kurniawan Kadriyani, Emilda Karim, Wajid Nur Kundang Karsono Juman Kusumawati, Rita Mardiah, Ratu Sari Meiliyah Ariani, Meiliyah Melisa, Evri Meylani, Andry Miftakhul Janah Muhammad Fauzi Muhibuddin Muhibuddin, Muhibuddin Mukhamad Abduh Mulya Sari, Devi Muna, Naylul Munir, Alya Khairina Musthafa Kamal, Musthafa Mutaqin, Fatih Naria, Naria Ngizzah, Nailul Nining Rahaningsih Nisa, Rauzhatul Nizirwan Anwar Novrianty, Rizky Nugroho, Wida Ghaib NUR CHAKIM Nurfaedah Nurfaedah, Nurfaedah Nurpratiwi, Ela Dwi Oktabella, Narafraz Panuju Panuju Perani Rosyani Pertiwi, Asih Pravitri, Ivana Meilani Purnomo, Ryan R, Rismadi Rahmawan, Ghanal Arief Ramailis, Nurfadni Rismadi Rismadi, Rismadi Rita Sari, Dwi Mei Rizka Afifi, Fadila Rizki Kadapi, Muhammad Rosawati, Maria Della Rosmiati Rosmiati Rosnidar Rudianto, Totok Rusny Istiqomah Sujono Safwan Safwan, Safwan Salamah, Ummy Gusti Samsuar A. Rani Sara, Fahmi Sarifah, Jufriah Setiawan, Rikky Dwi Shofi, Ahmad Thoyyib Siregar, Yuniar D A Siregar, Yuniar Dwi Ansari Siskarina, Melvy Dwi Siti Nur Azizah, Siti Nur Siti Nurjanah Siti, Siti Sri Rani Fauziah, Sri Rani Sumarniningsih, Sumarniningsih Surya Kusuma, Noval Sussolaikah, Kelik Syaputra, Kamilia Talbani Farlian Tan Amelia Tarigan, Masmur Tiku, Mathius Tirsardewi, Sartika Tri Septianto Untirtha Pratama, Gelard Wahyu Hidayat, Ridho Widagdo, Aris Widyawati, Anggun Windiarti, Faris Yoga Aribowo Yudha Witama, Fiyado Zulkarnain Zulkarnain Zulkarnain Zulkarnain