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Analytics

Putri Natami Nainggolan; Ratna Candra Sari

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.

Yus Jayusman; Bahtair Usman; Dita Oki Berliyanti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Objectives: This study aims to analyze the direct and indirect effects of Servant Leadership on lecturers’ Job Performance through the mediating variables of Job Satisfaction, Employee Engagement, and Organizational Citizenship Behavior (Organizational Citizenship Behavior). The study also seeks to identify which mediating variable has the strongest influence in explaining the relationship between leadership and performance among lecturers in private universities. Methodology: This study applies a causal quantitative approach using a survey method with a sample of 155 lecturers from Information Technology study programs at private universities in West Java. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test ten research hypotheses and evaluate the mediating effects among variables. Findings: The results show that Servant Leadership has a positive influence on Job Satisfaction, Employee Engagement, and Organizational Citizenship Behavior, but does not directly affect Job Performance. Among the mediators, only Organizational Citizenship Behavior significantly mediates the relationship between Servant Leadership and Job Performance, indicating that lecturers’ voluntary behavior plays a key role in improving performance. In contrast, Job Satisfaction and Employee Engagement do not act as significant mediators. Conclusion: The findings highlight that leadership effectiveness in higher education depends on fostering Organizational Citizenship Behavior rather than relying solely on satisfaction or engagement. The study introduces the concept of Emphatic Leadership, which emphasizes empathy, accountability, and humility as essential values for leaders in academic environments. This approach offers practical insights for developing participative and humanistic leadership models to enhance lecturers’ academic performance.

Abdullah Ariq Akbar; Agung Laksono; Dehan Akramann; Erland Ahmad Daniyal

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.     

Rahmad Dani; Ayu Andira; Mardiah Hasanah Nasution; Zakia Fadila

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Private Universities (PTS) in Medan City face major challenges in improving academic and non-academic quality sustainably. This study aims to evaluate the effectiveness of the Internal Quality Assurance System (SPMI) in supporting the improvement of the performance of both aspects. Using an associative quantitative approach, data were collected through questionnaires from 75 respondents consisting of leaders, lecturers and quality assurance staff at 15 selected PTS in Medan. The analysis was conducted using simple linear regression. The results showed that the effectiveness of SPMI had a positive and significant effect on academic and non-academic performance. The determination coefficient value of 55.6% for academic performance and 65.7% for non-academic performance showed a substantial contribution of SPMI in improving institutional performance. These findings indicate that SPMI which is implemented consistently and comprehensively can be a strategic tool in building a quality culture that has an impact on strengthening the quality of learning, student activities and overall institutional governance. Therefore, strengthening the implementation of SPMI in the PTS environment is a crucial step to realize superior and competitive higher education.

Reyath Thea Azeez Alsafo; Mohammed Ahmed Waham; Mohammed Raoof Al-Musawi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study sought to find the effect of E-administration in its various aspects on functional performance in the University of Misan/ College of Law. The target population was all members of the College of Law, N=40. The questionnaire was used as a tool for data collection, and distributed to the research groups, of which 33) questionnaires were collected and statistically analyzed. Data Processing and Analysis The SPSS 26 software was used to process and analyze the questionnaire information to calculate the arithmetic mean, standard deviation, correlation coefficient, and impact coefficient. One of the very significant findings was that "there is a statistically significant relationship between the research variables, and this will lead to satisfactory results that would contribute to solving and handling the problems which the researched college may encounter. At the end of the research, it was concluded that the recommendations which was concluded for the need for (Continuous Updating of the Software of Electronic administration systems according to the needs of work).

Cindy Aulia Rusli; Dilla Ayu Kartika; Muhammad Reynal; Yuliana Dewi Siregar; Rizka Harianingsih +1 more

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The current era of globalization has many impacts on Indonesian society, including the impact of online gambling addiction. In recent years, gambling over the Internet, or commonly called online gambling, has been increasing. According to Kata data, of the total 2.8 million people involved in online gambling or slots in Indonesia, as many as 2.2 million of them are university students. These people participate in virtual gambling activities through online platforms such as websites and applications connected to the internet. The entire transaction process from depositing to withdrawing gambling winnings is carried out online in an online connected system. The purpose of this study is to analyze the factors that make current students interested in online gambling (scatter). This study uses quantitative research methods with a focus on results. The research data was collected through questionnaires distributed to several respondents who are students. The results showed that the impact of online gambling on students is to cause feelings of laziness and reduce academic performance. On average, students spend up to one hour playing Scatter. Financial difficulties (pocket money) are also a factor that affects students playing scatter (online gambling).