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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi dan Pendidikan Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Pendidikan Ekonomi Undiksha Dinamika Pendidikan JINOP (Jurnal Inovasi Pembelajaran) Economic Education Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis MATAPPA: Jurnal Pengabdian Kepada Masyarakat Assets: Jurnal Akuntansi dan Pendidikan Surya Abdimas JTP - Jurnal Teknologi Pendidikan Jurnal Ilmiah Galuh Justisi Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan Pena Kreatif : Jurnal Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan Jurnal Pengabdian Masyarakat Asia IJPD (International Journal Of Public Devotion) Journal of Applied Data Sciences Business and Accounting Education Journal Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Unram Journal of Community Service (UJCS) Soshum: Jurnal Sosial dan Humaniora Jurnal Ilmiah Akuntansi dan Keuangan EDUCATIONE: Journal of Education Research and Review Conference Proceedings International Conference on Education Innovation and Social Science Ecoducation Jurnal Pendidikan Progresif "Indonesian Journal of Devotion and Empowerment (IJDE) " Journal of Economic Education
Jarot Tri Bowo Santoso
Unknown Affiliation
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : EDUCATIONE: Journal of Education Research and Review

 1 
CRITICAL THINKING ANALYSIS IN THE ERA OF ARTIFICIAL INTELLIGENCE: STUDY ON UNNES ACCOUNTING EDUCATION STUDENTS Fatimah, Siti; Nurkhin, Ahmad; Setiyani, Rediana; Santoso, Jarot Tri Bowo; Anggaeni, Oki
EDUCATIONE (In Press) Volume 4, Issue 1, January 2026
Publisher : CV. TOTUS TUUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59397/edu.v4i1.117

Abstract

Rapid diffusion of AI into higher education is reshaping the cognitive ecology of learning and introduces risks of cognitive offloading and automation bias in accounting programs where high-order judgment and ethics remain non-automatable. This descriptive qualitative study sought to describe how UNNES Accounting Education students enact critical thinking while working with AI, examine the moderating roles of digital literacy and self-regulated learning (SRL), and identify pedagogical moves that curb automation bias. Data were gathered from purposively selected second-semester students through a three-stage process—context scans of syllabi/LMS, non-participant classroom observations, and 45–60-minute semi-structured interviews augmented by artifacts such as AI chat excerpts and annotated drafts—and were coded using Miles–Huberman iterative procedures with triangulation, member checking, and an audit trail. Results indicate that students frequently used AI as a “first resort”; high dependence aligned with strengths in remembering/applying but weaknesses in analyzing/evaluating/creating. Conversely, higher digital literacy and SRL correlated with systematic verification, stronger justification, and reduced automation bias. Active-learning routines (trigger questions, guided discussion, “AI-audit” checklists) reliably elevated higher-order performance, while ethical concerns about originality and fairness surfaced among stronger reasoners. Overall, AI operates as a double-edged tool—impeding critical thinking when used uncritically but scaffolding it when embedded in reflective, evidence-seeking routines. Findings inform curriculum redesign, lecturer development, assessment rubrics, and assurance-of-learning aligned with professional standards. Future research should test causal effects of targeted micro-interventions in mixed-methods, multi-site designs, validate critical-thinking rubrics for AI-rich tasks, and track transfer to authentic practice.
Co-Authors - FACHRURROZIE - Kardoyo Adella, Vinasya Agus Wahyudin Ahmad Nurkhin Akhtar, Rana Sharjeel Amalia, Neli Muna Amaliah, Afifah Nur Amin Pujiati Anggaeni, Oki Anik Widiyanti ANISYAH, SITI Anita, Hertati Tiawan Arifah, Cyntia Asrori Asrori Atik Mufridatul Khasanah Azizah, Aullya Nurul Basrowi Basrowi Basrowi Basrowi, Basrowi Baswara, Satsya Yoga Candra, Elfira Dwi DAHLAN, TRI ANDARI Darma Rika Swaramarinda, Darma Rika Devitrisia, Naim Dwi Puji Astuti Dwi Puji Astuti Edy Suryanto Edy Suryanto Eka Susanti Endang Purwaningsih Endang Purwaningsih Endang Purwaningsih Fachrurrozie, F Faizah Laila Oktaviana Fransisca Rahcmawati Indira Harsono Harsono Haryati, Nanik Sri Hasan Mukhibad HENRY ERYANTO, HENRY Imlessh, Mohammed Mahmoud Mohammed Joko Suwandi Khayati, Afif Nur Kurniawan, Agus Nur Ikhsan KUSMURIYANTO Kusumaningrum, Selvy Latief, M. Jamil Lestari, Friska Aviyati Maharani, Radinta Margunani Marsofiyati Miftahunnajah, Nimas Aulia Pambajeng Moch Faizal Rachmadi Mohehu, Fazri Mudrikah, Saringatun Muhammad Dwilian Fathurrohman Muhsin Muhsin Muslikh Muslikh Mutiara Karima Naim Devitrisia Nurfiana, Wiwik Octavianto, Said Nur Pitaloka, Lola Kurnia Prabawati, Arrum Rachmadi, Moch Faizal Radinta Maharani Rasto, Rasto Rediana Setiyani, Rediana Rika Yuliwulandari Roni Faslah Rusdarti - Said Nur Octavianto Sambas Ali Muhidin, Sambas Ali Sandy Arief Sejati, Adif Akbar Setyaputri, Nanda Aji Siti Fatimah Soenyono Soenyono Subowo Subowo Sucihatiningsih DWP Suhaeri Suhaeri, Suhaeri Surya Jatmika Trianavera, Bernike Agnes Tusyanah Tusyanah Ventayen, Randy Joy Magno Wibowo, Rizal Eko Widiyanto Widiyanto Wiharto, Ega Sih Priyantika Windi Puji Astuti, Windi Puji Yani, Ni Luh Sinta Yuliawan, Rahmat