Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Among Makarti Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
David Adechandra Ashedica Pesudo
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Persepsi Good Leadership, Persepsi Kualitas Interaksi Atasan-Bawahan dan Dukungan Sosial Terhadap Organizational Citizenship Behavior Rizky Sandhi Setyaki; Franciscus Xaverius Nicolas Susanto; David Adechandra Ashedica Pesudo
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 2 No. 1 (2019): JTIMB|Mei 2019
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1691.765 KB) | DOI: 10.58303/jtimb.v2i1.2039

Abstract

This research was conducted to investigate the relationshipbetween Perceived of Good Leadership, Perceived Leader-MemberInteraction Quality and Social Support on Employee’s OrganizationalCitizenship Behavior. The Subjects of this study were SME employees witha total response of 64 out a total of 70 questionnaires in Salatiga City. The samples of this study were taken using the Purposive-Judgement methodwith Quota Sampling. It was found which there was a significant positiverelationship between perceived Perceived Leader-Member InteractionQuality and Social Support on Employee’s Organizational CitizenshipBehavior with a significance level of 0,001 and 0,000 for each variable.While the significance level of 0,928 in the variable of Perceived of GoodLeadership shows no influence on Employee’s Organizational CitizenshipBehavior. The influence of independent variables on the dependent variablein the F test is also indicated by the number of 8.794, where it concludesthat the independent variables simultaneously influence the dependentvariable. In addition, the coefficient of determination level shows thatindependent variables contribute 45,7% to the independent variable, whilethe remaining 54,3% is explained by other variables.
AUDITING IN THE AGE OF AI: READINESS AND ROLES OF PROSPECTIVE ACCOUNTANTS, ACCOUNTING EDUCATORS, AND CAMPUS INTERNAL AUDITORS Christmas William Adi Pratama; David Adechandra Ashedica Pesudo
Among Makarti Vol 19, No 1 (2026): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v19i1.952

Abstract

ABSTRACTThe main purpose of this study is to examine the perspectives of prospective accountants, educational accountants, and campus internal auditors on AI usage in the audit process using a qualitative phenomenological approach with interview methods. The findings show varying levels of familiarity with AI across groups. While AI is recognized for its potential to improve audit efficiency and accuracy, concerns remain regarding adaptation challenges and possible job displacement. Key competencies identified for future auditors include data analytics, critical thinking, and technological proficiency. The study highlights the need for accounting education to integrate AI concepts and strengthen these competencies, alongside fostering collaboration between academia and industry. Overall, this research provides insights into the impact of AI on auditing and offers recommendations for both educational and professional adaptation.ABSTRAKTujuan utama penelitian ini adalah untuk mengkaji secara kualitatif pandangan calon akuntan, akuntan pendidikan, dan auditor internal kampus mengenai penggunaan AI dalam proses audit melalui pendekatan fenomenologis dan metode wawancara. Hasil penelitian menunjukkan adanya perbedaan tingkat familiaritas dan pengetahuan AI antar kelompok. Meskipun AI diakui mampu meningkatkan efisiensi dan akurasi audit, terdapat kekhawatiran terkait tantangan adaptasi dan potensi perpindahan pekerjaan. Keterampilan utama yang dibutuhkan meliputi analisis data, berpikir kritis, dan kemahiran teknologi. Oleh karena itu, pendidikan akuntansi perlu mengintegrasikan konsep AI serta mengembangkan keterampilan tersebut, disertai kolaborasi antara dunia pendidikan dan praktik. Penelitian ini memberikan wawasan tentang dampak AI pada audit serta menawarkan rekomendasi untuk adaptasi dalam bidang pendidikan dan profesional.. 
Co-Authors Christmas William Adi Pratama Franciscus Xaverius Nicolas Susanto Rizky Sandhi Setyaki