001 DIGITAL TRANSFORMATION AND ETHICAL SENSITIVITY IN THE FUTURE OF THE ACCOUNTING PROFESSION OpenAlex Paper Mashud 7 days ago 002 Analisis Behavioral Intention Penggunaan Chatbot AI Shopee Penerapan Model UTAUT2 OpenAlex Paper Fajar Tri Afrilianto, Handy Nur Cahya et al. Jul 12 003 KLASIFIKASI SENTIMEN KOMENTAR TWITTER TERHADAP PROGRAM MAKAN BERGIZI GRATIS MENGGUNAKAN METODE LONG SHORT-TERM MEMORY (LSTM) OpenAlex Paper Khoiriyatul Maghfiroh, Siti Mujilahwati Jul 10 004 PSYCHOLOGICAL IMPACT OF GENERATIVE ARTIFICIAL INTELLIGENCE ON THE EVERYDAY LIFE OF INDIVIDUALS OpenAlex Paper Marharyta Littikh Jul 10 005 PRISMA Systematic Literature Review: Penerimaan Generative AI dalam Bidang Pendidikan OpenAlex Paper Nabilah Sahda Firjatullah Jun 30 006 Examining Regulatory Framework: Challenges in Addressing National Health Insurance Claim Fraud at Primary Care Facilities OpenAlex Paper Ratna Herlia Dewi Dewi, Sri Ayuningtyas et al. Jun 29 007 Peran guidelines dalam mempengaruhi dampak penggunaan ChatGPT pada mahasiswa akuntansi perpajakan OpenAlex Paper Kahfi Fikrianoor, Ahmad Syuheri Jun 29 008 ENTREPRENEURIAL ACCOUNTABILITY DEFICITS AND DIGITAL MECHANISMS: AN INVESTIGATION OF BUSINESS FAILURE AND SURVIVAL IN LAGOS STATE OpenAlex Paper Babatunde Diekolola Osinupebi, Atanda Akeem GARUBA et al. Jun 25 009 Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution OpenAlex Paper Restu Hanin Annisaa, Azolla Degita Azis et al. Jun 20 010 The impact of internal control mechanisms for corporate governance in reducing financial corruption practices in the management of Iraqi economic units OpenAlex Paper Mohammed Zuhir Majeed, Nauras Jabbar Khasim Jun 18 011 The integration of digital transformation tools and accounting information systems and its role in improving the quality of accounting information in the government sector OpenAlex Paper Mohammed Jabbar Fashakh, Mohammed Diwan Shniwer Al-Jaberi Jun 12 012 The Impact of Digital Transformation Dimensions on Enhancing Accountants’ Digital Competencies: An Analytical Study of Commercial Banks in Sulaymaniyah City OpenAlex Paper Paiman Rafiq Mohammed, Sawen Qadir Mahmood Jun 10 013 Multichannel Information and Choice Overload, Decision Fatigue, and Delayed Purchase Decisions Among Gen Z Consumers OpenAlex Paper Ketut Ari Satya Utami, Putu Dyah Permatha Korry et al. Jun 9 014 Strategy Implementation and Non-Financial Performance of Pharmaceutical Firms in Lagos State, Nigeria: The Moderating Role of Regulatory Compliance OpenAlex Paper Kelechukwu Nodirim Ezebuiro, Owolabi Lateef Kuye et al. Jun 9 015 Exploring Workplace Happiness Through Honeybee Sustainable Leadership, AI Experience, and Financial Literacy: The Outlook from Indonesia OpenAlex Paper Maria Grace Herlina, Eren Ozgen et al. Jun 1 016 IMPROVING FRAUD DETECTION IN FINANCIAL TRANSACTIONS USING SMOTE AND MACHINE LEARNING TECHNIQUES OpenAlex Paper Zahratul Umamah, Joko Triloka et al. May 31 017 Penilaian Risiko Fraud Transaksi Digital menggunakan Hybrid Machine Learning dengan Clustering dan Klasifikasi OpenAlex Paper Hendra Wijaya, Naek Parulian Hutagalung et al. May 31 018 Penerimaan dan Penggunaan Teknologi Generative AI dalam Pembelajaran di Sekolah Menengah Atas Menggunakan TAM OpenAlex Paper Agra Tiadef, Daniel Arsa et al. May 29 019 FUTURE OF ACCOUNTING AND AUTOMATED COMPLIANCE & FORENSIC AUDITING OpenAlex Paper Prof. Mayur G. Dayma May 21 020 FUTURE OF ACCOUNTING AND AUTOMATED COMPLIANCE & FORENSIC AUDITING OpenAlex Paper Prof. Mayur G. Dayma May 21 021 Cybersecurity and its Impact on Digital Accounting OpenAlex Paper Dr. Naji Shaib Al-Rikabi May 16 022 Cybersecurity and its Impact on Digital Accounting OpenAlex Paper Dr. Naji Shaib Al-Rikabi May 16 023 EFFECT OF ARTIFICIAL INTELLIGENCE ON TRADITIONAL ACCOUNTING PRACTICES OF NIGERIAN FIRMS OpenAlex Paper KELECHI MARGARET AMASIATU, CHIKAODI JOSEPHINEMICHAEL ANUMAKA et al. May 8 024 Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks OpenAlex Paper Younis Ahmed Al-Mohammedi, Ahmed S. Tarkh et al. May 5 025 Analysis of the impact of automating accounting processes on accounting performance and financial stability using a composite index and an automation index in applied study on bank of Baghdad for the period 2016-2025 OpenAlex Paper Haider Layedh Meteab May 1 026 Perbandingan Model Machine Learning berbasis Badir Framework untuk Deteksi Fraud dan Prediksi Keterlambatan Pengiriman pada Supply Chain OpenAlex Paper Eriya Eriya, Catur Edi Widodo et al. Apr 30 027 The Impact of End-to-End Automation on the Efficiency of Accounting Processes in Medium-Sized Enterprises OpenAlex Paper Eko Cahyo Mayndarto, Sustinah Limarjani et al. Apr 22 028 Analisis Sentimen Konsumen Sebagai Dasar Evaluasi Produk Industri Hiburan: Perbandingan Metode Random Forest dan Support Vector Machine Pada Drama Korea Vagabond OpenAlex Paper Anggelina Karolina Teti, Edhy Sutanta et al. Apr 20 029 Digital Transformation and Accounting Effectiveness: The Roles of Automation, Technology Competencies, and Perceived Opportunities OpenAlex Paper Mark Anthony Tenedero Apr 5 030 Pemetaan Profil Mahasiswa dalam Adopsi Dompet Digital Berdasarkan Sentimen Bauran Pemasaran Menggunakan Fuzzy C-Means OpenAlex Paper Selvia De Wana, Amri Sinuraya Apr 3 031 A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review OpenAlex Paper Petra Halar, Julia Schwaiberger Mar 27 032 MyPertamina Transaction Increase Strategy Through Optimizing Application Use at Gas Stations Based on Machine Learning OpenAlex Paper Fresly Leo Chandra Hutapea, S Widianto et al. Mar 26 033 Factors Associated with Healthcare Fraud and Fraud Prevention in Indonesia’s National Health Insurance Hospitals: A PRISMA-Guided Literature Review OpenAlex Paper Susanna Mutmainnah, Wahyu Sulistiadi Mar 16 034 Transforming Economics Learning in the AI Era: An Analysis of Senior High School Students’ Acceptance of Artificial Intelligence through the UTAUT Framework OpenAlex Paper Dina Mahardika Sari, Riza Yonisa Kurniawan Mar 14 035 Cloud Accounting as a Catalyst for Digital Transformation in Small Enterprises OpenAlex Paper Mohd Sharique, Dr. Nimish Gupta Mar 12 036 Automation of Routine Tasks: Streamlining Paperwork, Data Entry, and Scheduling in Business Organizations in Ekpoma Metropolis OpenAlex Paper O. (Olajumoke Temitope) Kukoyi Mar 1 037 Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance OpenAlex Paper Hendrarini Suryaningtiyas, Unggul Purwohedi et al. Feb 28 038 Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks OpenAlex Paper Younis Ahmed Al-Mohammedi, Ahmed Sweileh Tarkh et al. Feb 18 039 MODELING THE EFFECTS OF CHATBOT RESPONSIVESS, USEFULNESS, AND PERCEIVED RISK ON E-COMMERCE USER SATISFACTION AND BEHAVIORAL INTENTION OpenAlex Paper VIANY UTAMI TJHIN AUDREY ESTHER LITA Feb 15 040 Qualitative analysis of integrated financial sustainability models in Indonesian top universities OpenAlex Paper Resanti Lestari, Yolli Eka Putri et al. Feb 10 041 Corporate Social Responsibility in the Metaverse: Accounting for Virtual Engagement and Firm Performance OpenAlex Paper Samuel Ejiro Uwhejevwe-Togbolo, Justice Sunday Ogbaragu et al. Feb 5 042 Behavioral Factors Influencing SME Financial Performance: Financial Decision-Making, Communication, and Advisory Support in Oman OpenAlex Paper Humaid Talib Rashid Al Musheifri, Baharudin Kadir et al. Jan 27 043 Digitalization and Financial Reporting of MSMEs in the Green Economy Era: A Review OpenAlex Paper Subhan Abu Bakar, Syaifuddin Yana et al. Jan 13 044 Impact of Digital Accounting Tools on ESG (Environmental Social Governance) Reporting Accuracy and Corporate Sustainability Strategies: Moderating Role of Regulatory Environment OpenAlex Paper Asif Baig Jan 9 045 Identifying the important determinants of the adoption of AI-based accounting software for the SMEs in Pakistan. Binary Logistic Regression OpenAlex Paper Khuram Shahzad Jan 1 046 Integrated design of performance-oriented cost accounting in colleges and universities driven by artificial intelligence OpenAlex Paper Xiaona Cui Jan 1 047 IMPLEMENTASI MACHINE LEARNING UNTUK PREDIKSI PENGELUARAN KEUANGAN BERDASARKAN POLA EKSTERNAL DAN INTERNAL (SEASONALITY, KEGIATAN RUTIN & INSIDENTIL) STUDI KASUS: FAKULTAS TEKNIK UNIVERSITAS ALMUSLIM OpenAlex Paper Siti Hajar, Asrianda Asrianda et al. Dec 31, 2025 048 The influence of digitalization of internal audit efficacy in the Malaysian public sector OpenAlex Paper Sarah Nur Aisyah Kay Abdullah, Sharifah Nazatul Faiza Syed Mustapha Nazri et al. Dec 31, 2025 049 The influence of digitalization of internal audit efficacy in the Malaysian public sector OpenAlex Paper Unknown Dec 31, 2025 050 Aspects of Fraud Prevention in The National Health Insurance Program in Bengkulu Province, Indonesia: A Realist Evaluation OpenAlex Paper Susilo Wulan, Dirhan Dirhan et al. Dec 30, 2025 051 THE EFFECTIVENESS OF AUTOMATED INFORMATION SYSTEMS IN ACCOUNTING OpenAlex Paper Rashid Tuychievich Khudoyarov, Liliya F. Zulfakarova et al. Dec 26, 2025 052 THE EFFECTIVENESS OF AUTOMATED INFORMATION SYSTEMS IN ACCOUNTING OpenAlex Paper Rashid Tuychievich Khudoyarov, Liliya F. Zulfakarova et al. Dec 26, 2025 053 Analisis Perilaku Penggunaan ChatGPT dalam Konteks Pembelajaran: Pendekatan Teori Operant Conditioning B.F. Skinner dan Adopsi Teknologi OpenAlex Paper Sri Kustriyanti, Ely Setyo Astuti Dec 21, 2025 054 AI-ENABLED MANAGEMENT INFORMATION SYSTEMS FOR CREDIT AND MARKET RISK PREDICTION: EFFECTS ON ACCOUNTING DECISION QUALITY OpenAlex Paper Md. Jobayer Ahmed Dec 20, 2025 055 #KerjaSamaAI: Mediasi Serial Manfaat, Kekhawatiran, dan Peluang dalam Efek Penggunaan AI terhadap Literasi AI OpenAlex Paper Iqbal Maesa Febriawan, Mahmud Yusup Dec 15, 2025 056 The Role of Information Technology in Explaining the Impact of Artificial Intelligence on Enhancing the User Experience of Generation Z Social Media Users in Semarang City OpenAlex Paper Danna Wahyuni, Hendar Hendar Dec 9, 2025 057 TINJAUAN SISTEMATIS PERAN KECERDASAN BUATAN DALAM PENGUATAN KUALITAS PENGUNGKAPAN ESG DAN KONSTRUK AUTENTISITAS, KEPERCAYAAN, SERTA LOYALITAS KONSUMEN DI PASAR EMERGING OpenAlex Paper Boni Benyamino Lumban Tobing Dec 6, 2025 058 The Influence of Artificial Intelligence on Consumer Purchasing Decisions in the Digital Era: Case on Generation Z in Emerging Country OpenAlex Paper Ari Pradhanawati, Robetmi Jumpakita Pinem Dec 2, 2025 059 Analisis Sentimen Ulasan Pengguna Indonesia terhadap Platform Pembelajaran Digital Ruangguru Menggunakan Algoritma Leksikal Multilingual OpenAlex Paper Gema Rullyana, Rizki Triandari Dec 1, 2025 060 Managerial Accounting under Digitalization and Sustainability Challenges: Literature Review OpenAlex Paper Ghazi Maan Faisal, Saba Kareem Abbood Dec 1, 2025