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All Journal International Journal of Social Service and Research Economos : Jurnal Ekonomi dan Bisnis
Yulistiyaningsih, Arum
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ETHICAL BEHAVIOR OF ACCOUNTANTS IN DEALING WITH FINANCIAL STATEMENT FINDINGS: BUSINESS PROJECTIONS FACING ARTIFICIAL INTELLIGENCE Yulistiyaningsih, Arum; Handhika Dharmawan; Dody Waringgi; Bintoro Ariyanto
Economos : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2025): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v8i1.3522

Abstract

HR management is responsible for creating and maintaining an organizational culture that supports integrity and ethical behavior. When an organization has a culture that emphasizes transparency, accountability, and ethics, the pressure on accountants to manipulate financial reports can be minimized. This research aims to explore the background, influencing factors, and strategies used by accountants in dealing with pressures related to post-pandemic financial reporting with artificial intelligence-based business projections. The research method used uses a quantitative and qualitative approach. The research results reveal that the Pearson correlation coefficient between experience and ethical decisions is -0.038, which indicates there is almost no linear relationship between the two. This very weak correlation suggests that a person's work experience does not have a significant influence on their ability to make ethical decisions. The results of the t test between ethical decisions and external pressure show a t value of -2.33 with a p-value of 0.018. Since the p-value is lower than the 0.05 significance level, this indicates that external pressure has a significant influence on the ethical decisions taken. The strategies that can be implemented are based on artificial intelligence, by building ethics-based governance, responsible digital transformation, increasing human resource capabilities, business diversification to reduce risk, optimizing data-based decisions.
Framing Cosmetic Purchase Decisions in the Digital Era: The Role of Influencer Storytelling and Consumer Reviews with Self Brand Connection as a Moderating Variable Sudjaniah, Derah; Sascha, Indira; Arita, Melva; Yulistiyaningsih, Arum; Siregar , Rio Octogi
International Journal of Social Service and Research Vol. 5 No. 8 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i8.1288

Abstract

This study aims to analyze the influence of influencer storytelling and consumer reviews on cosmetic product purchase decisions, with self-brand connection as a moderating variable. The focus is on cosmetic consumers across Indonesia within the context of digital marketing. The theoretical foundation includes the Theory of Planned Behavior, Elaboration Likelihood Model, and Self-Congruity Theory. A quantitative method using Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed. The findings reveal that both influencer storytelling and consumer reviews positively affect purchase decisions. Moreover, self-brand connection strengthens the relationship between these variables and purchase decisions, highlighting the emotional role consumers play in shaping brand preference. These findings provide both theoretical and practical implications, especially in crafting effective digital marketing strategies for local cosmetic brands. The study emphasizes the importance of fostering emotional bonds between brands and consumers to enhance loyalty and drive purchase decisions.
Co-Authors Arita, Melva Bintoro Ariyanto Dody Waringgi Handhika Dharmawan Sascha, Indira Siregar , Rio Octogi Sudjaniah, Derah