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p-Index From 2021 - 2026
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All Journal Paradoks : Jurnal Ilmu Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Zoel Dirga Dinhi
Politeknik Negeri Ujung Pandang, Makassar
Economics, Econometrics & Finance Social Sciences

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Social Influence in Collective Shopping: The Moderating Effect Of Discounts Harmiati Hatta; Irvan Bravely; Zoel Dirga Dinhi; Eva Musdalifa; Nurul Fahmi Sultan; Rezky Ramadhani; Israwati; Nur Fadhila Putri
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2336

Abstract

This study aims to examine the presence of collective shopping communities as a component of the social influence variable that can affect purchase intention. The discount variable serves as a moderating variable that also influences purchase intention. The research model is based on the Unified Theory of Acceptance and Use of Technology (UTAUT), but focuses solely on the social influence construct. The independent variable in this study is the collective shopping community, while the dependent variables consist of purchase intention and purchase behavior. The moderating variable used is the discount. The sample of this study consists of Indonesian consumers who have joined collective shopping communities and have previously made online purchases. The sampling technique used is purposive sampling. The data analysis technique employed is SmartPLS. The results of the study indicate that all hypotheses have a significant effect except for H2, which shows that the collective shopping community (Komunitas Keranjang Kuning) does not have a positive influence on purchase intention.
Navigating the Disruption: A Bibliometric Analysis of Generative AI in Accounting Education Research (2022-2025) Irvan Bravely; Harmiati Hatta; Zoel Dirga Dinhi; A. Nursyamsi Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 1 (2026): October - March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i1.2322

Abstract

Purpose: The rapid development of Generative AI (GenAI), particularly following the launch of ChatGPT in 2022, has triggered significant disruption in global higher education. In accounting education, this technology presents complex challenges regarding academic integrity and information accuracy, while also offering significant opportunities to personalize learning and enhance operational efficiency. This study aims to conduct a bibliometric analysis to visualize the evolution of research, identify key contributors, and map critical themes in GenAI and accounting education from 2022 to 2025. Research Design and Methodology: This study uses a bibliometric approach to integrate performance analysis and science mapping. Fifty-eight Scopus-indexed documents were analyzed via VOSviewer and Bibliometrix. Key visualization techniques, including co-authorship, co-citation, keyword co-occurrence, and topic modeling, were applied to identify and map dominant research themes. Findings and Discussion: A publication surge with an 87.58% annual growth rate. Southeast Asian nations (Indonesia, Malaysia, Vietnam) have emerged as major contributors, rivaling Western output on GenAI integration in accounting. Thematic analysis identifies a shift in focus from technical aspects to student competencies such as critical thinking, AI literacy, and adaptive assessment. Identifying the Journal of Accounting Education and Issues in Accounting Education as core references bridging pedagogy and technology, this study provides a roadmap for curricular reform in the Industry 4.0 era. Implications: GenAI integration forces a redefinition of graduate competencies amidst rapid literary expansion. The focus is shifting from procedural mastery to educational psychology, ethics, and human-machine collaboration to prevent the erosion of foundational skills. Ultimately, successful transformation depends on curriculum developers embedding digital literacy to maintain graduate relevance in the Society 5.0 landscape.
Co-Authors A. Nursyamsi Amin Eva Musdalifa Harmiati Hatta Irvan Bravely Israwati Nur Fadhila Putri Nurul Fahmi Sultan Rezky Ramadhani