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All Journal The Indonesian Accounting Review MABIS: Manajemen dan Bisnis
Diyah Pujiati
Universitas Hayam Wuruk Perbanas
Economics, Econometrics & Finance Social Sciences

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Softlifting in College: Cheating or Forgiving Soni Agus Irwandi; Diyah Pujiati; Riski Aprilia Nita; Nanang Shonhadji; Syaifana Nabilah; Hafizd Oktariawan Maulana
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3597

Abstract

Softlifting in higher education occurs due to the academic community's requirements and the convenience of accessing and downloading software through internet platforms. This research aims to investigate the impact of ethics sensitivity, moral ethics, perceived risk, perceived benefits, and habit on the intention to engage in softlifting. The study employed quantitative research through distributing questionnaires to accounting students at private universities in Surabaya. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The findings reveal that ethics sensitivity, moral ethics, perceived risk, and habit have a negative and significant influence on the intention to engage in softlifting. On the other hand, perceived benefits have a positive and significant effect on softlifting intention. Incorporating ethical and moral values as research variables is an essential ethical consideration for those involved in software piracy, which adds originality to this study. This research emphasizes the importance of effective socialization and education against using pirated software or engaging in softlifting within the university environment. Furthermore, it underscores the responsibility of university management to provide legal software to students, which serves as a practical contribution to the overall issue.
AI adoption, green fintech, and digital financial literacy: effects on sustainability disclosure and firm performance Diyah Pujiati
Manajemen dan Bisnis Vol 25, No 3 (2026): November 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i3.1129

Abstract

This study examines how the use of AI, Green FinTech, and digital financial literacy contribute to sustainability reporting and performance of manufacturing firms in Indonesia. Based on Resource-based, Stakeholder and Legitimacy theories, a complete model is developed and tested with sustainability reporting as a mediator and environmental regulations as a moderator. Data are collected from 233 managers  who have been purposefully sampled because of their involvement with financial accounting, fiscal control and ESG activities. The results of a Partial Least Square analysis show that AI adoption, Green FinTech, and digital financial literacy increase reporting on sustainable practices therefore increasing firm performance. The results suggest that the effect of sustainable reporting is not statistically significant, demonstrating that it has been only partially integrated into the reporting process. The results also demonstrate that reporting sustainability practices mediates the relationship between digital capabilities and firm performance, while environmental regulations increase the relationship between sustainability practices and firm performance. The study contributes to existing theory by extending the RBV and Stakeholder perspectives relative to digital transformation and sustainability practices
Co-Authors Hafizd Oktariawan Maulana Nanang Shonhadji Riski Aprilia Nita Soni Agus Irwandi Syaifana Nabilah