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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Faila Suffah
Politeknik Negeri Lampung
Economics, Econometrics & Finance Social Sciences

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ANALISIS PERSEPSI MAHASISWA GENERASI Z (GEN Z) TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ulin Nuha Alfani; Fitri Mareta; Faila Suffah; Eksa Ridwansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7060

Abstract

This study aims to analyze the perceptions of Generation Z (Gen Z) accounting students toward the intention to engage in whistleblowing. A questionnaire was used to collect the necessary information. The variables employed in this study include subjective norms, attitude toward behavior, perceived behavioral control, and reward as independent variables, while intention serves as the dependent variable. The study utilized purposive sampling for data collection, with a total of 160 samples. The respondents were accounting students from several public universities in Lampung Province, namely Lampung State Polytechnic, University of Lampung, Raden Intan State Islamic University, and Metro State Islamic Institute. The data were analyzed using Partial Least Squares (PLS). The results indicate that the variables of attitude toward behavior, perceived behavioral control, and reward have a positive influence on the intention of Generation Z accounting students to engage in whistleblowing. However, the subjective norm variable does not have a positive influence on their intention to whistleblow.
Artificial Intelligence in Forensic Accounting: A Bibliometric Analysis of Global Research Trends and Future Directions Faila Suffah; Rezika Farah Sabila; Ulin Nuha Alfani; Indriyani Indriyani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.20273

Abstract

Artificial Intelligence (AI) has significantly transformed forensic accounting practices, particularly in supporting fraud detection and financial investigations. As the number of publications in this field continues to grow, a comprehensive mapping of the literature is needed to understand the global evolution of research. This study aims to examine the development of research on AI in forensic accounting using a bibliometric approach. Bibliographic data were retrieved from the Scopus database following the PRISMA framework. After the screening process, 399 articles published between January 2015 and July 2026 were analyzed using Biblioshiny (Bibliometrix) in RStudio. The findings reveal a consistent increase in research output, with an annual growth rate of 42.84%, particularly since 2022. China emerged as the leading contributor in terms of both publications and citations, while Knowledge-Based Systems and Decision Support Systems were identified as the most productive journals in this research area. Keyword analysis indicates that machine learning, fraud detection, artificial intelligence, deep learning, and financial fraud remain the dominant research themes, reflecting an increasing emphasis on advanced AI technologies. Furthermore, Lotka's Law suggests that this research field is still in its growth stage, whereas Bradford's Law indicates that publications are concentrated within a relatively small number of core journals. This study provides a comprehensive overview of the evolution of AI research in forensic accounting and identifies several promising directions for future research, including Explainable AI, Responsible AI, Large Language Models, and AI governance.
Co-Authors Fitri Mareta Indriyani Indriyani Rezika Farah Sabila Ridwansyah, Eksa Ulin Nuha Alfani