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All Journal JAM Jurnal Kajian Akuntansi Jurnal Bisnis dan Akuntansi
Andrey Hasiholan Pulungan
Sekolah Tinggi Manajemen PPM
Economics, Econometrics & Finance Education

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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.
Analyzing Factors Influencing AI Adoption in Accounting Using TRAM Model Suci Andayani Putri; Andrey Hasiholan Pulungan
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.380

Abstract

Although artificial intelligence (AI) is revolutionizing the accounting industry and increasing efficiency, many professionals are still reluctant to embrace it because of concerns about losing their jobs or having to learn new skills. This study explores how technological readiness influences AI acceptance among accountants and auditors by using the Technology Readiness and Acceptance Model (TRAM). Specifically, it examines the effects of optimism, innovativeness, discomfort, and insecurity on perceived ease of use and usefulness in shaping AI adoption decisions. Data were collected through purposive sampling and an online survey, yielding 225 responses, of which 202 were valid for analysis using SMART PLS 4.1.1.2. The results reveal that perceived ease of use and usefulness significantly drive AI adoption intentions. Optimism enhances perceived ease of use, while discomfort negatively affects perceived usefulness; innovativeness and insecurity show no significant impact. The findings validate TRAM’s applicability in Indonesia and highlight practical implications for developing training programs that reduce discomfort, foster optimism, and strengthen user confidence to promote effective AI integration in the accounting profession.
ETHICAL AWARENESS, PERCEIVED SERIOUSNESS OF WRONGDOING, RATIONALISATION, AND WHISTLEBLOWING INTENTION Andriati Fitriningrum; Andrey Hasiholan Pulungan; Dini Apti Nirbaya Ahmad
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2716

Abstract

This study examines the impacts of employees’ perceived seriousness of wrongdoing, ethical awareness, and rationalisation on whistleblowing intention. Early research emphasising the effect of outside variables, including opportunity, pressure, and incentive, on the intention to whistleblowing, serves as the driving force of this study. The individual’s internal elements, crucial in determining the intention to whistleblowing, were not disclosed in depth in these earlier studies. The internal employee characteristics that promote whistleblowing are measured by considering the rationalisation, ethical awareness, and perceived seriousness of wrongdoing. A quantitative approach using case scenario questionnaires is used to examine this study. Structural equation modelling (SEM) and partial least squares (PLS)4 assess data from 164 respondents from six government officers in Jakarta, Indonesia. This study indicates that employees’ intentions to report unethical situations and actions are not influenced by the perceived seriousness of the wrongdoing; however, when ethical awareness is present, it can be used to rationalise whistleblowing intentions and actions, thereby mitigating the negative effects of the unethical situation on businesses.
Co-Authors Andriati Fitriningrum Dini Apti Nirbaya Ahmad Faris Windiarti Hasibuan, Ahmad Basid Meiliyah Ariani, Meiliyah Rizki Ramadhan Suci Andayani Putri