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All Journal Jurnal Akuntansi Kompetif Jurnal Maritim Jurnal Ilmiah Akuntansi Kesatuan JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Kewarganegaraan Jurnal Penelitian Keperawatan Kontemporer (JPKK) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Economicus: Jurnal Ekonomi dan Manajemen Indonesian Journal of Educational Development (IJED) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat SEUNEUBOK LADA: Jurnal ilmu-ilmu Sejarah, Sosial, Budaya dan Kependidikan Jurnal Civil Engineering Study Volatilitas : Jurnal Manajemen Dan Bisnis Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat JEMBA: Journal of Economics, Management, Business, and Accounting Jurnal Riset Multidisiplin Edukasi Jurnal Ragam Pengabdian Jurnal Pendidikan Teknologi Informasi (J-Diteksi) Jurnal Aplikasi Sains Data Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Larasati
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

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The Shift in U.S. Strategic Ambiguity toward Taiwan: A Foreign Policy Change Approach from Trump to Biden Larasati, Ria Agustina; Larasati
Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik Vol. 22 No. 2 (2025): Jurnal ISIP: Jurnal Ilmu Sosial dan Ilmu Politik
Publisher : Institute of Social and Political Science Jakarta (Institut Ilmu Sosial dan Ilmu Politik Jakarta - IISIP Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36451/jisip.v22i2.448

Abstract

This article examines the shift of U.S. foreign policy toward Taiwan (2017–2024) amid intensifying strategic competition with China. Addressing a key research gap, it systematically links the U.S. strategy of strategic ambiguity with internal and external dynamics across two administrations that adopted differing approaches to Taiwan. Using the qualitative descriptive method and the Foreign Policy Change framework, the study analyzes three main drivers of policy adjustment: international political shifts, global economic interdependence, and domestic pressures. The findings show that although strategic ambiguity is officially retained, U.S. policy has shifted toward a more managed form of strategic clarity. This transition is shaped by contrasting leadership styles: Trump’s symbolic and transactional posture versus Biden’s more structured approach embedded in a rules-based international order. These changes have heightened tensions in U.S.–China strategic relations. Overall, the article contributes to the foreign policy theory by explaining how major powers recalibrate policy amid evolving global rivalry.
Acceptance of the System and Perceived Risk in the Use of the Accurate Accounting Information System Larasati; Baridwan; Roekhudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4305

Abstract

The adoption of accounting information systems in higher education is critical for improving efficiency, transparency, and accountability, particularly in institutions transitioning to autonomous entities. This study investigates the determinants of behavioral intention and use behavior in the adoption of the accurate accounting information system, integrating the Unified Theory of Acceptance and Use of Technology with perceived risk variables. Data were collected from business unit staff using a structured survey, with 220 responses analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results reveal that effort expectancy, social influence, facilitating conditions, and low perceived risks positively affect behavioral intention, while experience and voluntariness moderate several relationships. Behavioral intention significantly predicts actual system use. These findings highlight that ease of use, organizational support, social encouragement, and risk perceptions are key drivers of accounting information system adoption. Practically, managers should enhance training, strengthen technical and organizational support, and implement communication strategies to reduce perceived risks, thereby fostering consistent system use. The study contributes theoretically by extending Unified Theory of Acceptance and Use of Technology with financial and temporal risk considerations, offering insights for technology adoption in higher education settings.
Co-Authors Agus Salim Ahmad Fauzi Pulungan Amalia wahyu Fitriana Amelia Dewita Ayu Meita Puteri Siregar Baridwan Bertram Beryl Hanni Arrafi Chonitsa, Ana Chorida Adila, Amma Damayanti, Aprilia Nurri Dewantoro Dewi Lestari Diva Andre Syahreza Dwi Arman Prasetya Emah Rohimah Endah Pri Ariningsih Fachrurreza, Ahmad Mujaddid Ferdiansyah, Mochammad Fitri Yani Panggabean Handayani, Lisa Happy Taria Estefania Hayat, Ainul Hunafa Fitria Ningrum Indah Parwati, Putri Isti Rahma Jeanette Dwisca Oktaviani Khoirunnisa Lubis Kindi Meiastrina Kumalasari, Novi Larasati, Ria Agustina Laurencia Meilinda Putri Lili Syafitri, Lili Liyola Wendy Mesha Sabila Hakim Michaella Anandita Miftahurrahmah Sinaga Mochamad Ganiadi Muchammad Hamdani Muhammad Naswan Izzudin Akmal Muhlis Nailufar, Yuyun Nasywa Nabilla Putri A Nihayati, Arina Nilam Cahya Novita, Asti Amelia NURINA AYUNINGTYAS Nurul Hayat NURUL HIDAYAH Prameswari, Diajeng Prismahardi Aji Riyantoko Purmono, Bintoro Bagus Putri Ayu Rachma, Siti Ainnur Raidah Hazirah Ramli Ramli Ratu, Mutiara Kemala Restiyanita Roekhudin, Roekhudin Romaito Batubara Runanto, Dedi Salwah Selvi Puspan Sari Setyo Asih, Rismania Siti Suaibah Lubis Syafaat, Anugrah Hisam Syafira Nur Afifah WAHYUDI Waluyo Nuswantoro Widia Astuti Widia Sri Kartika Sari Windi Larasati Yunika, Fisi Dwi Zeze Zakaria Hamzah