Article Per Year (5 Year)
p-Index From 2020 - 2025
5.332
P-Index
This Author published in this journals
All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Tekun Jurnal Kajian Akuntansi Jurnal Bisnis dan Manajemen International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Media Ekonomi (JURMEK) International Journal of Educational Research and Social Sciences (IJERSC) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Economics and Business Letters Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) PARAHITA : Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Petanda : Jurnal Ilmu Komunikasi dan Humaniora JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Central Community Development Journal Jurnal Media Ekonomi (JURMEK)
Meiliyah Ariani, Meiliyah
Unknown Affiliation
Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Kajian Akuntansi

 1 
Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Pulungan, Andrey Hasiholan; Ramadhan, Rizki; Windiarti, Faris; Ariani, Meiliyah; Hasibuan, Ahmad Basid
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10442

Abstract

The growing integration of artificial intelligence (AI) in academia raises ethical concerns, particularly among business and accounting students expected to uphold professional integrity. This study examines factors influencing the use of AI for academic misconduct among Indonesian business students, applying the Fraud Diamond Theory as a framework. An online survey conducted from August 2024 to January 2025 yielded 424 valid responses, analyzed using SmartPLS version 4.1.0.9. The findings reveal that students do not view opportunity as a significant determinant of AI-assisted misconduct. Instead, capability, rationalization, and motivation significantly affect students’ intentions to engage in such behavior. This study contributes to literature and practice by highlighting ethical challenges in AI adoption within education, especially in Indonesia. It emphasizes the need for ethical AI training, enhanced digital literacy, and clear institutional protocols to address ethical dilemmas. Understanding the key drivers of AI-assisted misconduct supports the development of effective prevention and detection strategies. Given its focus on Indonesian business and accounting students, the study calls for broader validation with diverse samples and objective measures. Future research should explore the long-term impact of AI use on professional ethics, educational integrity, and intervention effectiveness.
Co-Authors Abdullah Abdullah, M. Al Faruq Andrey Hasiholan Pulungan Andriansyah Andriansyah Anita Ratnasari Anjarwati, Sri Arifah Rachmawati Audra Jovani, Audra Aulawi, Dede Farhan Avinash Pawar Budi Harsono Dede Farhan Aulawi Defrianto Defrianto Dhiannisa Wahyu Putri Dian Ismi Islami Didin Hikmah Perkasa Dimas Darmawan Hasibuan, Ahmad Basid Hermiyetti Hermiyetti Hikmawatty, Sitti Indra Ade Irawan Irawan , Indra Ade Irawan, Indra Ade Islamiah Kamil Islamiah Kamil Koento Hariono Komarudin Komarudin Kurnia Sari Dewi Melan Susanty Purnamasari Minarni, Sarida Muhammad Iqbal Akbar Panji Putranto Rina Yuliastuty Asmara Rizki Ramadhan Ryani Dhyan Parashakti Sarida Minarni Setiyo Purwanto Sitti Hikmawatty Tri Widyastuti Triyani Budyastuti Tyas Erasar Utami2 Vitriani, Nur Wachyu Hari Haji Wahyuningsih, Erfiana Watriningsih Watriningsih, Watriningsih Windiarti, Faris Yolifiandri Yolifiandri, Yolifiandri Zulhawati