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E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis
Published by Universitas Sains Dan Teknologi Komputer
ISSN : 19790155     EISSN : 26148870     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Sistem Komputer dan Manajemen Informatika
Arjuna Subject : -
Articles 622 Documents
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Pengaruh Ai Identity Threat Terhadap Psychological Distress Dengan Mediasi Cognitive Job Insecurity Pada Freelancer Desainer Grafis Di Kota Bandung Muhammad Dhafin Aghniya; Btari Mariska Purwaamijaya; Nugraha Adhi Pratama
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.4022

Abstract

Perkembangan generative artificial intelligence (AI) telah menimbulkan ancaman identitas profesi bagi pekerja kreatif, termasuk freelancer desainer grafis yang tidak memiliki perlindungan struktural sebagaimana pekerja formal. Penelitian ini bertujuan menganalisis pengaruh AI Identity Threat terhadap Psychological Distress dengan Cognitive Job Insecurity sebagai variabel mediasi pada freelancer desainer grafis di Kota Bandung. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain cross-sectional. Data dikumpulkan melalui kuesioner daring pada 145 responden yang dipilih dengan teknik purposive sampling, kemudian dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan SmartPLS 4. Hasil penelitian menunjukkan bahwa AI Identity Threat berpengaruh positif dan signifikan terhadap Cognitive Job Insecurity (β = 0,636; p < 0,05), Cognitive Job Insecurity berpengaruh positif dan signifikan terhadap Psychological Distress (β = 0,496; p < 0,05), serta AI Identity Threat berpengaruh positif dan signifikan secara langsung terhadap Psychological Distress (β = 0,204; p < 0,05). Pengujian mediasi menunjukkan bahwa Cognitive Job Insecurity memediasi secara parsial pengaruh AI Identity Threat terhadap Psychological Distress (β = 0,316; p < 0,05). Temuan ini mengonfirmasi bahwa dampak psikologis dari ancaman identitas akibat AI pada pekerja lepas kreatif lebih banyak tersalurkan melalui evaluasi kognitif atas keberlanjutan pekerjaan, sejalan dengan perspektif Social Identity Theory.
Peran Akuntansi Perilaku Dalam Meningkatkan Efektivitas Pengambilan Keputusan Keuangan Iwin Arnova; Bresman Marpaung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.4030

Abstract

The increasingly dynamic business environment requires financial decision-making processes that are not only based on accounting information but also consider the behavioral aspects of individuals involved in such processes. Behavioral accounting has emerged as a field of study that examines the relationship between accounting systems and human behavior within organizations. The present study investigates the contribution of behavioral accounting to more effectiveness financial decision-making. This study adopted a literature riview approach by reviewing relevant journal articles, books, and previous studies on behavioral accounting and financial decision making. The analysis was conducted through the identification, evaluation, and synthesis of various research findings to obtain a comprehensive understanding of how behavioral factors influence the quality of financial decisions. The results indicate that factors such as perception, motivation, experience, cognitive bias, organizational culture, and the level of understanding of accounting information significantly affect the effectiveness of financial decision-making. The application of behavioral accounting principles can assist organizations in understanding decision-makers’ behavior, thereby reducing judgment errors and improving decision quality. This study concludes that behavioral accounting plays a strategic role in supporting more rational, objective, and effective financial decision-making processes. Therefore, organizations should integrate behavioral aspects into accounting systems and managerial practices to enhance decision-making performance

Page 63 of 63 | Total Record : 622

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