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All Journal Ekonomi Bisnis International Journal of Artificial Intelligence Research Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Tabarru': Islamic Banking and Finance Kontigensi: Jurnal Ilmiah Manajemen Jurnal Media Akuntansi (MEDIASI) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Indonesia Auditing Research Journal Riwayat: Educational Journal of History and Humanities Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Agustin Rusiana Sari
Faculty Of Economics, Gunadarma University, Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Factors Shaping Students Attitudes Toward Sharia Economics: an Empirical Study in Jakarta Prijanto, Budi; Sari, Agustin Rusiana; Azifah, Nur
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49519

Abstract

This study investigates the factors influencing high school students' attitudes toward choosing Sharia Economics as a field of study in Jakarta. Guided by the Theory of Planned Behavior (TPB), the research examines the roles of subjective norms, perceived behavioral control, religiosity, and career perception in shaping student attitudes. Using a quantitative approach and data from 120 students, multiple linear regression analysis revealed that all four factors significantly impact students attitudes, explaining 53.4% of the variance. Career perception emerged as the most influential variable, followed by religiosity, subjective norms, and perceived behavioral control. The findings highlight the importance of aligning religious values, career prospects, and social support to foster interest in Sharia Economics. The study suggests that promoting Islamic economics education should involve strategic efforts in career counseling, religious integration, and resource accessibility
Auditor Behavior Toward Artificial Intelligence (AI) Development: A Literature Review Sari, Agustin Rusiana; Prijanto, Budi
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1556

Abstract

The integration of Artificial Intelligence (AI) has fundamentally reshaped the auditing profession by enhancing efficiency, analytical precision, and audit quality. This study aims to explore auditors’ behavioral responses toward AI adoption, emphasizing individual, organizational, and ethical dimensions. Using a systematic literature review approach of scholarly articles published between 2020 and 2025, the paper synthesizes findings from contemporary research focusing on the drivers, impacts, and governance challenges of AI implementation in auditing. The results show that willingness to learn, performance expectancy, and AI readiness are the most influential individual factors determining auditors’ intention to adopt AI, while top management support and technological infrastructure play key organizational roles. AI-based systems significantly improve anomaly detection accuracy and operational efficiency; however, algorithmic bias, limited transparency, and accountability gaps remain critical ethical concerns. The study also highlights that AI cannot replace human professional judgment—ethical reasoning, contextual interpretation, and moral accountability must remain central to the audit process. Future auditors are expected to evolve from compliance examiners to strategic advisors equipped with multidisciplinary competencies in data analytics, digital governance, and ethics. Therefore, the synergy between human insight and AI-driven analytics is essential for ensuring trustworthy, transparent, and sustainable audit practices in the digital era.
Factors Affecting Cash Holding in Pharmaceutical Sub-Sector Manufacturing Companies Sari, Agustin Rusiana; Maula, Fina Inayatul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.875

Abstract

This study aimed to determine the effect of profitability, leverage, and firm size on cash holding in Pharmaceutical Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling technique used in this study was purposive sampling, and seven company samples were obtained from 11 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The analysis technique consists of descriptive statistical analysis and multiple linear regression analysis. The results showed that partial profitability positively affects cash holding, leverage hurts cash holding, and firm size has a positive effect on cash holding. Simultaneously, profitability, leverage, and firm size affect cash holding. The coefficient of determination is 0.537 or 53.7%, indicating that profitability, leverage, and firm size can explain cash holding by 53.7%. Other variables outside the research variables influence the remaining 46.3%.
Pengaruh penerapan green accounting, ukuran perusahaan, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023 Stefanie, Sherly Felicia; Sari, Agustin Rusiana
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1314

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh penerapan green accounting, ukuran perusahaan, dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi penelitian meliputi semua perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023 sejumlah 13 perusahaan. Sampel dipilih dengan teknik purposive sampling dan diperoleh 9 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian dapat disimpulkan bahwa penerapan green accounting dan ukuran perusahaan berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan intitusional tidak berpengaruh terhadap nilai perusahaan. Serta green accounting, ukuran perusahaan, dan kepemilikan institusional berpengaruh secara bersama-sama terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2023.
Pengaruh kinerja lingkungan, green accounting, dan good corporate governance terhadap profitabilitas pada sektor basic materials terdaftar di BEI Wimala, Adisla Pitra; Sari, Agustin Rusiana
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 3 (2024): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i3.1315

Abstract

Profitabilitas merupakan suatu kunci yang menentukan kesehatan dan kesuksesan finansial perusahaan. Rasio profitabilitas juga meningkatkan stabilitas keuangan dan menciptakan cadangan yang diperlukan untuk menghadapi ketidakpastian ekonomi, dan menjadikannya daya tarik utama bagi investor. Profitabilitas bergantung pada sejumlah faktor, termasuk Kinerja Lingkungan, Green Accounting, dan Good Corporate Governance. Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Lingkungan, Green Accounting, dan Good Corporate Governance terhadap Profitabilitas. Perusahaan yang beroperasi di sektor Basic Materials antara tahun 2019 hingga 2023 menjadi populasi penelitian ini. Sampel dipilih dengan menggunakan teknik purposive sampling dan data yang digunakan adalah data sekunder. Teknik analisis regresi linier berganda digunakan dalam penelitian ini. Berdasarkan hasil pengujian, dapat disimpulkan bahwa secara parsial, Kinerja Lingkungan, Green Accounting, dan Dewan Komisaris Independen dalam praktik Good Corporate Governance berpengaruh terhadap Profitabilitas. Namun, Dewan Direksi dan Komite Audit dalam Good Corporate Governance tidak memiliki pengaruh terhadap Profitabilitas. Kelima variabel independen tersebut secara bersamaan simultan berdampak pada Profitabilitas.
Co-Authors Agnes Dwihardini Azifah, Nur Budi Prijanto Dinda Ghassani Fera Riske Anggita Irwan Moridu Maula, Fina Inayatul Nadia Damayanti Panjaitan, Florensy Rani Ferina Pulung Stefanie, Sherly Felicia Suseno Suseno Tazza, Adelia Wimala, Adisla Pitra