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All Journal Jurnal Kajian Akuntansi FINANCIAL : JURNAL AKUNTANSI Amalee: Indonesian Journal of Community Research & Engagement Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Hasibuan, Ahmad Basid
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Examining The Determinants of AI Misuse Among Students in Indonesia: An Analysis Through The Fraud Diamond Framework Andrey Hasiholan Pulungan; Rizki Ramadhan; Faris Windiarti; Meiliyah Ariani; Ahmad Basid Hasibuan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
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.
Pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi Universitas Darma Persada) Mohamad Ridwan Aditya; Ahmad Basid Hasibuan
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 1 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.19.1.1579.43-57

Abstract

This research aims to analyze the influence of Perception, Gender and Accounting Student Personality Types toward Career Choice as a Public Accountant. This research was conducted by using surveys and questionnaires to students of accounting undergraduate programs who active and registered in the Accounting Department of the Economics Faculty, Darma Persada University in the study period 2018/2019 with a range of classes from 2014 to 2016. The sampling method in this study used a purposive sampling method. Total questionnaires disseminated were about 215 questionnaires with the number of questionnaires that can be used only as many as 200 questionnaires. This study utilizes primary data and secondary data to supporting research. The data analysis used is Multiple Linear Analysis with tested using SPSS 25 version. The results of the study based on multiple linear regression tests until the hypothesis test showed that the student perception, gender and personality variables had a positive and significant influence on career choice as public accounting by accounting students of Darma Persada University. Penelitian ini bertujuan untuk menganalisis pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Akuntansi terhadap Pemilihan Karir sebagai Akuntan Publik. Penelitian ini dilakukan dengan menggunakan survei dan penyebaran kuesioner kepada mahasiswa program sarjana akuntansi yang aktif dan terdaftar di Jurusan Akuntansi Fakultas Ekonomi Universitas Darma Persada pada periode 2018/2019 dengan rentang angkatan 2014 sampai dengan 2016. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Total kuesioner yang tersebar sebanyak 215 kuesioner dengan jumlah kuesioner yang dapat digunakan hanya sebanyak 200 kuesioner. Penelitian ini memanfaatkan data primer dan data sekunder dalam mendukung penelitian. Analisis data yang digunakan dalam penelitian ini adalah Analisis Linear Berganda yang diuji dengan menggunakan software SPSS versi 25. Hasil penelitian berdasarkan uji regresi linear berganda hingga uji hipotesis menunjukkan bahwa variabel persepsi mahasiswa, gender dan tipe kepribadian memiliki pengaruh yang positif dan signifikan terhadap variabel pemilihan karir sebagai akuntan publik mahasiswa akuntansi UNSADA.
LITERACY AND ECONOMIC ACCELERATION THROUGH GREEN ECONOMY IN COASTAL COMMUNITIES Oryza Sativa Heningtyas; Endang Tri Pujiastuti; Ahmad Basid
Devote: Jurnal Pengabdian Masyarakat Global Vol. 5 No. 2 (2026): Devote : Jurnal Pengabdian Masyarakat Global, June 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v5i2.6204

Abstract

This community service activity aimed to improve green economy literacy and accelerate the economic activities of coastal communities through the sustainable utilization of local resources. The program was conducted in Pantai Bahagia Village, Muara Gembong District, Bekasi Regency, using participatory and experiential learning approaches. The activities included green economy literacy training, batik-making practice using natural dyes derived from mangrove leaves, group discussions, and post-training assistance. The participants were coastal community members, particularly women involved in micro-scale economic activities. The results showed an improvement in participants’ understanding of green economy concepts, enhanced technical skills in producing environmentally friendly batik products, and increased awareness of sustainable resource management. In addition, participants were able to produce batik products with market value and demonstrated motivation to develop green economy-based businesses. Although there were still limitations in production scale and market access, the program made a tangible contribution to community empowerment and may serve as a replicable model for sustainable economic development in coastal areas.
Pendampingan Company Visit Mahasiswa ke Kantor Akuntan Publik PKF Hadiwinata & Partners Jakarta Ahmad Basid Hasibuan; Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Saminem Saminem
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 4 No. 4 (2026): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v4i4.2857

Abstract

essential for fostering the motivation to enhance their professional competencies. The primary objective of these visits is to bridge the gap between classroom theory and its practical application within the business and industrial sectors. Through these visits, students are expected to gain insights into fundamental concepts, business processes, governance structures, work cultures, and operational regulations. For universities, the business and industrial sectors represent key partners in supporting the "Tridharma" (Three Pillars) of Higher Education, and company visits can be viewed as mutually beneficial, long-term initiatives. Consequently, these visits should be formalised through cooperation agreements or Memoranda of Understanding (MoUs). Furthermore, company visits provide an opportunity for universities to update their curricula—particularly in subjects such as auditing and financial accounting—thereby aligning educational content with the workforce requirements of the business and industrial sectors, such as public accounting firms. Finally, these visits can pave the way for other student opportunities, including field practicums and internship.
Co-Authors Adhitama, Purwaka Albert Hasudungan Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Atik Isniawati Atik Isniawati Citra Sukmadilaga Debi Citra Dewi Endang Tri Pujiastuti Faris Windiarti Indriani, Agustina Isnianawati, Atik Jombrik TPR Julialevi, Karina Odia Karina Odia Julialevi Mardjaningrat, Radina Meiliyah Ariani, Meiliyah Mochammad Wahyudin Zarkasyi Mohamad Ridwan Aditya Mohamad Ridwan Aditya Nanik Rahayu Nanik Rahayu Oryza Sativa Heningtyas Putri Gina Sari Rahedi Sugeng Rishi Septa Saputra Rizki Ramadhan Samin Samin Saminem Saminem Saputra, Rishi Sri Ari Wahyuningsih Srihadi Winarningsih Wahyuningsih, Sri Ari Widyah Nirmala Vanyaseshi Winarningsih, Srihadi