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DIGITAL ETHICS AND MORAL CONSEQUENCES USE OF AI  IN FRAUD PREVENTION AND SOCIAL ACCOUNTABILITY IMPACT ON THE TRANSPARENCY FINANCIAL REPORTS sartono; Darmansyah; Syahril Djaddang; Suratno
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/bcgdee36

Abstract

The aims research that digital ethics and the moral consequences of Artificial Intelligence (AI) prevent fraud prevention and social accountability, and their impact on the transparency and sustainability of financial reports in manufacturing companies listed on the Jakarta Stock Exchange. Digital transformation has reshaped accounting and reporting systems, with increasing reliance on AI for transaction processing, risk analysis, and internal monitoring, while raising ethical concerns such as algorithmic bias, data privacy, and moral responsibility. This guides responsible AI use, while moral consequences influence reporting integrity and stakeholder trust. This study employs a quantitative survey of 386 respondents, including financial managers and staff, analyzed using multiple regression and path analysis. The results show that This significantly affects fraud prevention, moral consequences influence social accountability, and both enhance reporting transparency and sustainability. The findings strengthen digital ethics, agency, and stakeholder theories, support ethical AI governance, and increase public trust in financial reporting
Analisis Determinasi Penyerapan Anggaran Dengan Perencanaan Anggaran dan Politik Anggaran Sebagai Pemoderasi Delia, Titin; Syahril Djaddang; Suratno; JMV. Mulyadi
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.77

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penyerapan anggaran dengan perencanaan anggaran dan politik anggaran sebagai variabel pemoderasi pada satker Badan Penelitian dan Pengembangan Kesehatan. Jenis penelitian yang dilakukan adalah asosiatif yang bersifat kausal dengan metode survei. Populasi dalam penelitian ini adalah tim pengelola keuangan di 16 satker Badan Litbangkes. Sampel dalam penelitian ini diperoleh sebanyak 94 dengan pemilihan sampel secara purposive sampling. Data diolah dengan menggunakan analisis regresi berganda dan uji residual. Hasil penelitian ini membuktikan bahwa kompetensi sumberdaya manusia, proses pengadaan barang dan jasa, dan komitmen organisasi secara parsial berpengaruh signifikan terhadap penyerapan anggaran di satker Badan Litbangkes. Perencanaan anggaran dan politik anggaran yang merupakan variabel moderating dapat memperkuat hubungan antara kompetensi sumberdaya manusia dan komitmen organisasi terhadap penyerapan anggaran, namun perencanaan anggaran dan politik anggaran tidak dapat memperkuat hubungan antara proses pengadaan barang dan jasa terhadap penyerapan anggaran
Co-Authors Ady Kurnia Munggaran Ali Idrus Ali Sunarso Alifia, Difa Amalia, Via Amandus, Hieronimus ARI KURNIAWAN Bea Hana Siswati Besti Lilyana, Besti Bevo Wahono Cahyo Hasanudin Dari, Tri Ulan Darmansyah Dewi Noviyanti Dinda Anna Zatika Djaddang, Syahril Dwi Novrianda Dwi Susanti Edy Supriyadi EKAWARNA Elan Artono Nurdin Elviana Nur Salsabilla Eriyani Etty Merwati, Endang Ezer Sinaga, Frin Eben Farida Kohar Farida Nugrahani FATIMATUZZAHRO Fauziah, Jihan Ratna Gunawan Santoso Hasan, M. Ubaidillah Hikmah Buroidah I Ketut Mahardika Ida Zulaeha Idah Ariyaini Ifhan, Doni Al Inah Isti Naroh Jepri Parningotan Sianturi, Jepri JMV Mulyadi JMV, Mulyadi JMV. Mulyadi Kamalia Fitri Kohar, Farida Kurnianto, Fahmi Arif Kusnadi, Aan Kusnindar, Iksan Kusumawati Shindi Nur Rahmawati Latifa Putri Ridhaningtyas Mashuril Anwar Maulidiastuti, Tri Mayasari Mellambi, Nolan Habel Muazza Muhamad Khoirul Anwar Muhamad Khoirul Anwar, Muhamad Khoirul MUHAMMAD ALI MUHAMMAD YUSUF Muhammad Yusuf MULYADI Mushlihurrohman, Na'im Nadia Nana Mardiana Nanik Nurhayati Nasution, Faisal Umri Ningsih, Santy Rahayu Nurfadillah Nurmala Ahmar Nurul Wahidah Papat Adhitama , Panji Parningotan Sianturi, Jepri Parti, I Ketut Putra, Dedi Fazriansyah Putri Zahra Afiifah Rachmad Rahayu Pristiwati Rahma, Annisa Luthfia Rasmini, Ni Wayan Rianti, Rima RIZKI PUTRI WARDANI Robby Nikolus Roby Cahyadi Rosmiati Sailendra Santi Pratiwi Tri Utami Sari, Dini Wulan Sartono Setiani, Hasnah Siswanto Slamet Haryadi Solly Aryza SRI ASTUTIK Suardi Suci Pratiwi Sugiono, Muhamad Sunarsih, Eka Supriyanto Supriyono, Areni Yulitawati Surtini Syaifur Rijal Syam, Ardiansyah Syifaul Uyun Titin Delia Verra Aullia Vetty Priscilla Wisnu Subroto Yantoro Yuningsih, Riana Yuniwati Zuliyanti, Zuliyanti