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All Journal Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business
Nurpatwikanto, Widyo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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CHAT GPT USAGE: IS IT GOOD FOR ACCOUNTING STUDENTS? Fikrianoor, Kahfi; Nurpatwikanto, Widyo; Rakhman, Fu'ad
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.41

Abstract

Abstrak - Penggunaan Chat GPT, Apakah Baik untuk Mahasiswa Akuntansi?Tujuan Utama - Penelitian ini bertujuan menguji apakah penggunaan Chat GPT memiliki dampak negatif serta mengeksplorasi peran vaeiabel kejelasan peran dalam memitigasi dampak tersebutMetode - Penelitian ini menggunakan metode SEM-PLS. Sampel penelitian ini adalah sejumlah mahasiswa akuntan.Temuan Utama - Penelitian ini menemukan bahwa penggunaan chat GPT memiliki pengaruh terhadap pandangan mahasiswa, penundaan dan kehilangan memori, kekhawatiran mahasiswa, persepsi etika, dan pemikiran kritis. Selain itu penelitian ini juga memberikan hasil bahwa kejelasan peran dapat mengurangi dampak negatif dari pengaruh persepsi etis dan pikiran etis.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan eksistensi teori atribusi dalam keperilakuan mahasiswa akuntansi. Selain itu, penelitian ini merekomendasikan untuk kepada setiap pihak untuk merumuskan norma, etika dan aturan agar penggunaan Chat GPT dapat dimaksimalkan.Kebaruan Penelitian – Penelitian ini menambahkan peran variabel moderasi kejelasan peran untuk mengurangi dampak negatif Chat GPT pada mahasiswa akuntansi. Abstract - Chat GPT Usage: Is It Good for Accounting Students?Primary Purpose - This study aims to examine whether the use of Chat GPT has a negative impact and to explore the moderating variable of role clarity in mitigating this impact.Method - This study uses the SEM-PLS method. The research sample consists of several accounting students.Main Findings - This study found that Chat GPT impacts students' views, procrastination, memory loss, student concerns, ethical perceptions, and critical thinking. This study also found that role clarity can mitigate the negative impact of ethical perceptions and thinking.Theoretical and Practical Implications—This study confirms the existence of attribution theory in accounting students' behaviour. Furthermore, it recommends that all parties formulate norms, ethics, and rules to maximize the use of Chat GPT.Novelty – This study examines the moderating variable of role clarity in mitigating the negative impact of Chat GPT on accounting students.
Knowledge Sharing Among Lecturers: Evidence from Indonesia Nurpatwikanto, Widyo; Fikrianoor, Kahfi; Rolanisa, Prila Eki; Ulfa, Dian Maria; Latoe, Vega Anindhitha; Handayani, Wuri
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.11679

Abstract

Introduction/Main Objectives: This research aims to (a) investigate the impact of leadership types (specifically responsible and transformational leadership) on behavior related to knowledge sharing and (b) assess the influence of mediating factors of person-organization fit between leadership style and knowledge sharing behavior, and (c) examine how the culture of higher education institutions (HEIs) influences the development of leadership and organizational dynamics. Background Problems: In prior research, conflicting findings have emerged concerning the connection between leadership and knowledge sharing. It is essential, by looking at responsible and transformational types of leadership, to determine which type exerts the most substantial influence on knowledge-sharing behavior Novelty: This research extends previous research by utilizing two types of leadership, namely responsible leadership (RL) and transformational leadership (TL), in one research model. By doing this, we compare which of the two leadership models significantly influences knowledge-sharing behavior among lecturers. Research Methods: This research was conducted through an using convenience and snowball sampling methods and collected 256 lecturers as participants from diverse Indonesian universities. The data ware analyzed using partial least squares (PLS) with the support of WarpPLS 7.0. Finding/Results: This study discovered that responsible leadership, transformational leadership, and person-organization fit positively impact knowledge-sharing behavior. Moreover, the culture of higher education institutions moderates the relationship between responsible and transfor­mational leadership and person-organization fit, however unfortunately, it fails to strengthen this relationship. Person-organization fit serves as a mediator in the relationship between transformational leadership and knowledge-sharing behavior. Additionally, it was observed that transfor­mational leadership has a more significant impact than responsible leadership on knowledge-sharing behavior. Conclusion: This study has the potential to offer empirical evidence and bring cohesion to social exchange theories concerning the influence of leadership types on knowledge-sharing behavior
Co-Authors Fikrianoor, Kahfi Latoe, Vega Anindhitha Rakhman, Fu'ad Rolanisa, Prila Eki Ulfa, Dian Maria Wuri Handayani