Transformasi atau Distorsi? Tinjauan Literatur tentang Dampak Generative Artificial Intelligence terhadap Pemikiran Kritis Mahasiswa Akuntansi
Abstract
The emergence of Generative Artificial Intelligence (Gen AI), such as Chat GPT, has significantly influenced higher education, raising the question of whether this technology strengthens or disrupts the learning process. This study examines the impact of the use of Generative Artificial Intelligence (GenAI) on the critical thinking of accounting students through a review of the literature of various indexed scientific journal articles, taking into account its transformative opportunities and risks.. The findings indicate that Gen AI has the potential to be an enriching tool through the personalization of materials, enrichment of learning resources, teaching efficiency, and rapid feedback. In accounting studies, Gen AI can also assist students in analyzing more complex cases. However, unguided use can lead to distortions, such as weakened independent thinking, superficial understanding, a decline in the authenticity of academic work, and the emergence of an unwarranted sense of competence. This study confirms that the impact of Gen AI is largely determined by the user's digital literacy, purpose of use, curriculum design, teaching methods, and the ethical policies implemented by the institution. Therefore, a collaborative effort among institutions, lecturers, and students is necessary to strengthen AI literacy, integrate it appropriately into learning, and ensure clear ethical guidelines so that Gen AI genuinely supports the development of critical thinking skills in accounting students.
Downloads
References
Abbas, N., Ali, I., Manzoor, R., Hussain, T., dan Muzamil Hussain, A. L. i. H. (2023). Role of Artificial Intelligence Tools in Enhancing Students' Educational Performance at Higher Levels. Journal of Artificial Intelligence Machine Learning and Neural Network, 3(5), 36-49.
Abubakar, U., Falade, A. A., dan Ibrahim, H. A. (2024). Redefining Student Assessment in Nigerian Tertiary Institutions: The Impact of AI Technologies on Academic Performance and Developing Countermeasures. Advances in Mobile Learning Educational Research, 4(2), 1149-1159.
Alberts, I., Mercolli, L., Pyka, T., Prenosil, G., Shi, K., Rominger, A., dan Afshar‐Oromieh, A. (2023). Large Language Models (LLM) and ChatGPT: What Will the Impact on Nuclear Medicine Be? European Journal of Nuclear Medicine and Molecular Imaging, 50(6), 1549-1552.
Aljuaid, H. (2024). The Impact of Artificial Intelligence Tools on Academic Writing Instruction in Higher Education: A Systematic Review. Arab World English Journal (AWEJ) April(Special Issue on ChatGPT), 26-55.
Allehyani, F., Saleem, M., Jamshed, M., dan Warda, W. U. (2025). Incorporating ChatGPT in EFL Classrooms: An Examination of the Impact on Learners' Motivation and Engagement. Forum for Linguistic Studies, 7(10), 757–767.
Amedior, N. C. (2023). Ethical Implications of Artificial Intelligence in the Healthcare Sector. Paper presented at the Proceedings of the 36th iSTEAMS Accra Bespoke Multidisciplinary Innovations Conference, University of Ghana/Academic City University College, Accra, Ghana.
Araujo, S. M., dan Cruz‐Correia, R. (2024). Incorporating ChatGPT in Medical Informatics Education: Mixed Methods Study on Student Perceptions and Experiential Integration Proposals. Jmir Medical Education, 10( e51151), 1-15.
Atkinson-Toal, A., dan Guo, C. (2024). Generative Artificial Intelligence (AI) Education Policies of UK Universities. Etlhe, 2(-), 70-94.
Azman, M. A. M. B., Azhar, N. B. M. M. N. B. B. K., Farizan, M. A. B. A., dan Manap, N. A. B. M. R. M. R. b. (2025). The Impact of Artificial Intelligence on Language Learners’ Critical Thinking Skills, Language Learning, and Academic Integrity. International Journal of Research and Innovation in Social Science, 9(24), 817-824.
Bahroun, Z., Anane, C., Ahmed, V., dan Zacca, A. (2023). Transforming Education: A Comprehensive Review of Generative Artificial Intelligence in Educational Settings Through Bibliometric and Content Analysis. Sustainability, 15(17), 12983.
Bajotra, V., dan Rani, N. (2024). The Role of Artificial Intelligence in Psychology. Far Western J. Educ., 1(1), 35-46.
Barnes, E., dan Hutson, J. (2024). Navigating the Ethical Terrain of AI in Higher Education: Strategies for Mitigating Bias and Promoting Fairness. Forum Edu. Stud., 2(2), 1229.
Baruwa, I. (2024). A Conversation With ChatGPT: Philosophy, Critical Thinking, and Higher Education. 9(1), 1-12.
Baskara, F. R. (2023). AI-Driven Dynamics: ChatGPT Transforming ELT Teacher-Student Interactions. Lensa Kajian Kebahasaan Kesusastraan Dan Budaya, 13(2), 261.
Baskara, F. R. (2024). Generative AI as an Enabler of Sustainable Education: Theoretical Perspectives and Future Directions. British Journal of Teacher Education and Pedagogy, 3(3), 122-134.
Calatayud, V. G., Espinosa, M. P. P., dan Roig-Vila, R. (2021). Artificial Intelligence for Student Assessment: A Systematic Review. Applied Sciences, 11(12), 5467.
Cao, L., dan Abdullah, A. (2025). EBA (Engaged but Amotivated) in AI-enhanced EFL Learning: A Qualitative Study From a Chinese Higher Vocational Context. Frontiers in Psychology, 16(1643653), 1-11.
Caratıquıt, K., dan Caratiquit, L. J. C. (2023). ChatGPT as an Academic Support Tool on the Academic Performance Among Students: The Mediating Role of Learning Motivation. Journal of Social Humanity and Education, 4(1), 21-33.
Chadha, A. (2024). Transforming Higher Education for the Digital Age. Journal of Interdisciplinary Studies in Education, 13(S1), 53-70.
Chavez, J. V., Cuilan, J. T., M., S. S., Ibrahim, N., Carolino, A. A., Radjuni, A. J., . . . Garil, B. A. (2024). Discourse Analysis on the Ethical Dilemmas on the Use of AI in Academic Settings From ICT, Science, and Language Instructors. Forum for Linguistic Studies, 6(5), 349-363.
Chiu, J., Castro, B., Ballard, I., Nelson, K., Zarutskie, P. W., Olaiya, O., . . . Zhao, Y. (2025). Exploration of the Role of ChatGPT in Teaching Communication Skills for Medical Students: A Pilot Study. Medical Science Educator, 35(4), 1871-1882.
Christanto, H. J., Dewi, C., Sutresno, S. A., dan Silalahi, A. D. K. (2024). Analyzing the Use of Chat Generative Pre-Trained Transformer and Artificial Intelligence. Revue D Intelligence Artificielle, 38(4), 1297-1304.
Dai, Y., Chai, C. S., Lin, P.-Y., Jong, M. S., Guo, Y., dan Qin, J. (2020). Promoting Students’ Well-Being by Developing Their Readiness for the Artificial Intelligence Age. Sustainability, 12(16), 6597.
Dai, Y., Lai, S., Lim, C. P., dan Liu, A. (2023). ChatGPT and Its Impact on Research Supervision: Insights From Australian Postgraduate Research Students. Australasian Journal of Educational Technology, 39(4), 74-88.
Damiano, A. D., Lauría, E. J. M., Sarmiento‐Cano, C., dan Zhao, N. (2024). Early Perceptions of Teaching and Learning Using Generative AI in Higher Education. Journal of Educational Technology Systems, 52(3), 346-375.
Dave, T., Athaluri, S. A., dan Singh, S. (2023). ChatGPT in Medicine: An Overview of Its Applications, Advantages, Limitations, Future Prospects, and Ethical Considerations. Frontiers in Artificial Intelligence, 6(1169595), 1-5.
Dempere, J., Modugu, K. P., Hesham, A., dan Ramasamy, L. K. (2023). The Impact of ChatGPT on Higher Education. Frontiers in Education, 8(1206936 ), 1-13.
Deng, X., dan Yu, Z. (2023). A Meta-Analysis and Systematic Review of the Effect of Chatbot Technology Use in Sustainable Education. Sustainability, 15(4), 2940.
Dergaa, I., Chamari, K., Żmijewski, P., dan Saad, H. B. (2023). From Human Writing to Artificial Intelligence Generated Text: Examining the Prospects and Potential Threats of ChatGPT in Academic Writing. Biology of Sport, 40(2), 615-622.
Dogaru, M., Pisică, O., Popa, C., Răgman, A.-A., dan Tololoi, I.-R. (2025). The Perceived Impact of Artificial Intelligence on Academic Learning. Frontiers in Artificial Intelligence, 8(1611183), 1-13.
Donate-Beby, B., García‐Peñalvo, F. J., dan Amo, D. (2024). Data Literacy Questionnaire for Educators. Paper presented at the 2024 International Symposium on Computers in Education (SIIE), A coruña, Spain
Du, H., Sun, Y., Jiang, H., Islam, A. Y. M. A., dan Gu, X. (2024). Exploring the Effects of AI Literacy in Teacher Learning: An Empirical Study. Humanities and Social Sciences Communications, 11(559), 1-10.
Ennis, R. (1991). Critical Thinking: A Streamlined Conception. Teaching Philosophy, 14(1), 5-24.
Fan, Y., Tang, L., Le, H., Shen, K., Tan, S., Zhao, T., . . . Gašević, D. (2024). Beware of Metacognitive Laziness: Effects of Generative Artificial Intelligence on Learning Motivation, Processes, and Performance. British Journal of Educational Technology, 56(2), 489-530.
Feng, Y., Jin, X., Liang, C., Yu, G., Hu, L., dan Yuan, T. (2023). Decoupling Source and Semantic Encoding: An Implementation Study. Electronics, 12(13), 2755.
Firat, M. (2023). What ChatGPT Means for Universities: Perceptions of Scholars and Students. Journal of Applied Learning & Teaching, 6(1), 57-63.
Fuller, K. A., Morbitzer, K. A., Zeeman, J. M., Persky, A. M., Savage, A. C., dan McLaughlin, J. E. (2024). Exploring the Use of ChatGPT to Analyze Student Course Evaluation Comments. BMC Medical Education, 24(423), 1-8.
Gagné, J. C. D. (2023). The State of Artificial Intelligence in Nursing Education: Past, Present, and Future Directions. International Journal of Environmental Research and Public Health, 20(6), 4884.
Gravina, A. G., Pellegrino, R., Cipullo, M., Palladino, G., Imperio, G., Ventura, A., . . . Federico, A. (2024). May ChatGPT Be a Tool Producing Medical Information for Common Inflammatory Bowel Disease Patients’ Questions? An Evidence-Controlled Analysis. World Journal of Gastroenterology, 30(1), 17-33.
Güneş, A., dan Kaban, A. L. (2025). A Delphi Study on Ethical Challenges and Ensuring Academic Integrity Regarding AI Research in Higher Education. Higher Education Quarterly, 79(4), 1-12.
Hilal, S., Yusanto, Y., dan Saylendra, A. (2024). Kecerdasan Buatan Sebagai Sumber Motivasi: Perspektif Mahasiswa Dalam Menyelesaikan Tugas Akhir. Jurnal Pendidikan Ilmu Pengetahuan Alam (Jp-Ipa), 5(2), 131-140.
Hutson, J. (2024). Rethinking Plagiarism in the Era of Generative AI. Journal of Intelligent Communication, 3(2), 20–31.
Hwang, Y., dan Jeong, S. H. (2025). Generative Artificial Intelligence and Misinformation Acceptance: An Experimental Test of the Effect of Forewarning About Artificial Intelligence Hallucination. Cyberpsychology Behavior and Social Networking, 28(4), 284-289.
Ilieva, G., Yankova, T., Klisarova-Belcheva, S., Dimitrov, A., Bratkov, M., dan Angelov, D. (2023). Effects of Generative Chatbots in Higher Education. Information, 14(9), 1-26.
Jing-jing, W., Mao, W., dan Wenjie, W. (2023). The Ethics of Artificial Intelligence: Sociopolitical and Legal Dimensions. Isslp, 2(2), 27-32.
Kalicharan, L., dan Butler, C. (2024). Tertiary Education Students’ Perceptions of Plagiarism in Academic Writing. Journal of Applied Research in Higher Education, 17(1), 510-525.
Kanont, K., Pingmuang, P., Simasathien, T., Wisnuwong, S., Wiwatsiripong, B., Poonpirome, K., . . . Khlaisang, J. (2024). Generative-Ai, a Learning Assistant? Factors Influencing Higher-Ed Students' Technology Acceptance. The Electronic Journal of E-Learning, 22(6), 18-33.
Karaibrahimoğlu, A., İnce, F., Hassanzadeh, G., Alizadeh, A. M., Bagheri, K., Yucel, I., dan Shariat, A. (2024). Ethical Considerations in Telehealth and Artificial Intelligence for Work Related Musculoskeletal Disorders: A Scoping Review. Work, 79(3), 1577-1588.
Karaköse, T., dan Tülübaş, T. (2023). How Can ChatGPT Facilitate Teaching and Learning: Implications for Contemporary Education. Educational Process International Journal, 12(4), 7-16.
Khalid, A. (2025). Transformation of Knowledge-Centered Pedagogy With ChatGPT and AI in Educational Practices. Ejaset, 3(1), 62-75.
Khatri, B. B., dan Karki, P. D. (2023). Artificial Intelligence (AI) in Higher Education: Growing Academic Integrity and Ethical Concerns. Nepalese Journal of Development and Rural Studies, 20(01), 1-7.
Kinnula, M., Iivari, N., Sharma, S., Eden, G., Turunen, M., Achuthan, K., . . . Tulaskar, R. (2021). Researchers’ Toolbox for the Future: Understanding and Designing Accessible and Inclusive Artificial Intelligence (AIAI). Paper presented at the Academic Mindtrek '21: Proceedings of the 24th International Academic Mindtrek Conference.
Kopalle, P. K., Gangwar, M., dan Uppal, A. (2024). Commentary on “AI Is Changing the World: For Better or for Worse?”. Journal of Macromarketing, 44(4), 886-891.
Kronivets, T., Yakovenko, O., Tymoshenko, Y., dan Ilnytskyi, M. (2024). Dimensions of Legal and Moral Use of Artificial Intelligence in Education. Review of Artificial Intelligence in Education, 5(e025), 1-15.
Lane, S., Haley, T., dan Brackney, D. E. (2024). Tool or Tyrant: Guiding and Guarding Generative Artificial Intelligence Use in Nursing Education. Creative Nursing, 30(2), 125-132.
Lee, H. Y., Chen, P.-H., Wang, W. S., Huang, Y. M., dan Wu, T. T. (2024). Empowering ChatGPT With Guidance Mechanism in Blended Learning: Effect of Self-Regulated Learning, Higher-Order Thinking Skills, and Knowledge Construction. International Journal of Educational Technology in Higher Education, 21(16), 1-28.
Lee, M.-J., dan Kang, I.-S. (2024). Effects of Flipped Learning Methodology Utilising Digital Literacy on the Critical Thinking Abilities and Self-Directed Learning of South Korean Nursing Students: A Quasi-Experimental Study. Journal of Korean Academy of Fundamentals of Nursing, 2(3), 342-351.
Li, J. (2024). Study on the Positive and Negative Impacts of ChatGPT on the Education System. Paper presented at the Proceedings of 3rd International Conference on Interdisciplinary Humanities and Communication Studies.
Li, Q., dan Tarp, S. (2024). Using Generative AI to Provide High-Quality Lexicographic Assistance to Chinese Learners of English. Lexikos, 34(1), 397-418.
Liu, H. (2024). Applicability of ChatGPT in Online Collaborative Learning: Evidence Based on Learning Outcomes. Iaceducation, 1(1), 33-43.
Maimela, C., dan Mbonde, P. (2025). Artificial Intelligence in South African Universities: Curriculum Transformation and Decolonisation—aid or Obstacle? Frontiers in Sociology, 10(1543471), 1-11.
Matthews, J. A., dan Volpe, C. R. (2023). Academics' Perceptions of ChatGPT-generated Written Outputs: A Practical Application of Turing’s Imitation Game. Australasian Journal of Educational Technology, 39(5), 82-100.
Maulana, M. J., Darmawan, C., dan Rahmat, R. (2023). Penggunaan Chatgpt Dalam Tinjauan Pendidikan Berdasarkan Perspektif Etika Akademik. Bhineka Tunggal Ika Kajian Teori Dan Praktik Pendidikan PKN, 10(1), 58-66.
Mehta, S. (2025). The Role of Critical Thinking in Education. Edumania-an International Multidisciplinary Journal, 3(2), 242-247.
Michel‐Villarreal, R., Vilalta-perdomo, E. L., Salinas-Navarro, D. E., Thierry-Aguilera, R., dan Gerardou, F. S. (2023). Challenges and Opportunities of Generative AI for Higher Education as Explained by ChatGPT. Education Sciences, 13(9), 1-18.
Mohammadkarimi, E. (2023). Teachers’ Reflections on Academic Dishonesty in EFL Students’ Writings in the Era of Artificial Intelligence. Journal of Applied Learning & Teaching, 6(2), 105-113.
Nasrul, I., Angraini, A., Hamzah, M. L., dan Saputra, E. (2024). Analysis of User Experience of ChatGPT and Gemini Users Using the User Experience Quistionnaire (UEQ) for Education. Jurnal Sisfokom (Sistem Informasi Dan Komputer), 13(3), 352-359.
Nishisako, S., Higashi, T., dan Wakao, F. (2025). Reducing Hallucinations and Trade-Offs in Responses in Generative AI Chatbots for Cancer Information: Development and Evaluation Study. Jmir Cancer, 11(e70176), 1-11.
Otero, L. C., Catalá, A., Fernández-Morante, C., Taboada, M., López, B. C., dan Barro, S. (2023). AI Literacy in K-12: A Systematic Literature Review. International Journal of Stem Education, 10(29), 1-17.
Owan, V. J., Abang, K. B., Idika, D. O., Etta, E. O., dan Bassey, B. A. (2023). Exploring the Potential of Artificial Intelligence Tools in Educational Measurement and Assessment. Eurasia Journal of Mathematics Science and Technology Education, 19(8), 1-15.
Pakpahan, S. R., dan Nikmah, N. (2023). Kesiapan Kerja Mahasiswa Akuntansi Di Era Disrupsi Teknologi Digital: Peran Keahlian Akuntansi, Literasi Digital, Literasi Manusia, Dan Adaptabilitas Karir. Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah, 6(3), 3796-3811.
Panduwinata, L. F., dan Setiawati, F. (2024). Digital Literacy's Influence on Critical Thinking Skills of Office Administration Education Students at UNESA. Jurnal Simki Pedagogia, 7(2), 609-618.
Pandya, K. (2025). Ethical Challenges of Generative AI in Academic Writing. International Journal on Science and Technology, 16(4), 1-19.
Pudjiadi, A. H., Alatas, F. S., Faizi, M., Rusdi, R., Sulistijono, E., Nency, Y. M., . . . Ongko, L. (2024). Integration of Artificial Intelligence in Pediatric Education: Perspectives From Pediatric Medical Educators and Residents. Healthcare Informatics Research, 30(3), 244-252.
Qian, Y. (2025). Prompt Engineering in Education: A Systematic Review of Approaches and Educational Applications. Journal of Educational Computing Research, 63(7-8), 1782-1818.
Qin, S., Chislett, B., Ischia, J., Ranasinghe, W., Silva, D. D., Coles‐Black, J., . . . Bolton, D. (2024). ChatGPT and Generative AI in Urology and Surgery—A Narrative Review. Bjui Compass, 5(9), 927-935.
Ramos, H. C. C., Cruz, O., Bardales, E. S., Huatangari, L. Q., Trigoso, J. A. C., Guevara, J., dan Santos, R. C. (2025). Artificial Intelligence Skills and Their Impact on the Employability of University Graduates. Frontiers in Artificial Intelligence, 8(1629320), 1-15.
Rane, N. (2024). Enhancing the Quality of Teaching and Learning Through ChatGPT and Similar Large Language Models: Challenges, Future Prospects, and Ethical Considerations in Education. Tesol and Technology Studies, 5(1), 1-6.
Rasmon, R. (2023). Akuntan Di Era Digital: Pendekatan Tam (Technology Acceptance Model) Pada Software Berbasis Akuntansi Accurate Online. Jurnal Akuntansi Dan Keuangan, 11(2), 72-80.
Romanko, O., Narayan, A., dan Kwon, R. H. (2023). ChatGPT-Based Investment Portfolio Selection. Operations Research Forum, 4(91), 1-25.
Saduk, L. M., dan Chariri, A. (2024). Ketidakjujuran Akademik Pada Mahasiswa Akuntansi Yang Dibantu Oleh Artificial Intellgence (AI): Perspektif Fraud Triangle. Jurnal Akuntansi Manado (Jaim), 5(1), 57-71.
Sallam, M., Al‐Salahat, K., Eid, H., Egger, J., dan Puladi, B. (2024). Human Versus Artificial Intelligence: ChatGPT-4 Outperforming Bing, Bard, ChatGPT-3.5, and Humans in Clinical Chemistry Multiple-Choice Questions. Advances in Medical Education and Practice 15(0), 587-871.
Shabila, Y. A., Syakilah, I., Ansar, N., Majid, R. A., Razak, L. A., dan Mande, H. (2023). Digitalisasi Akuntansi: Software Berbasis Akuntansi Accurate Online. Tangible Journal, 8(2), 154-165.
Sharun, K., Banu, S. A., Pawde, A. M., Kumar, R., Akash, S., Dhama, K., dan Pal, A. (2023). ChatGPT and Artificial Hallucinations in Stem Cell Research: Assessing the Accuracy of Generated References – A Preliminary Study. Annals of Medicine and Surgery, 85(10), 5275-5278.
Shin, E., Hartman, M., dan Ramanathan, M. (2024). Performance of the ChatGPT Large Language Model for Decision Support in Community Pharmacy. British Journal of Clinical Pharmacology, 90(12), 3320-3333.
Simamora, E. F. S., Simanungkalit, I., Sagala, P. N., Zandroto, N. B., Tarigan, P. B., dan Gisty, R. A. (2025). Efektivitas Peran Chatgpt Sebagai Alat Bantu Penyelesaian Tugas Akademik Mahasiswa. Algoritma, 3(2), 74-85.
Smyrnaiou, Z., Liapakis, A., dan Bougia, A. (2023). Ethical Use of Artificial Intelligence and New Technologies in Education 5.0. Jaimld, 1(4), 119-124.
Solanke, S. A. (2024). The Prospects of Generative AI in Higher Education. Interantional Journal of Scientific Research in Engineering and Management, 08(05), 1-5.
Su, J., dan Yang, W. (2023). Unlocking the Power of ChatGPT: A Framework for Applying Generative AI in Education. Ecnu Review of Education, 6(3), 355-366.
Sullivan, M., Kelly, A., dan McLaughlan, P. (2023). ChatGPT in Higher Education: Considerations for Academic Integrity and Student Learning. Journal of Applied Learning & Teaching, 6(1), 1-10.
Tadimalla, S. Y., dan Maher, M. L. (2025). AI Literacy as a Core Component of AI Education. Ai Magazine, 46(2), 1-21.
Tian, X., Park, K. H., dan Liu, Q. (2023). Deep Learning Influences on Higher Education Students’ Digital Literacy: The Meditating Role of Higher-Order Thinking. International Journal of Engineering Pedagogy (Ijep), 13(6), 33-49.
Tirado‐Olivares, S., Gutiérrez, R. C., González‐Calero, J. A., dan Dorotea, N. (2024). Evaluating the Impact of Learning Management Systems in Geographical Education in Primary School: An Experimental Study on the Importance of Learning Analytics-Based Feedback. Sustainability, 16(7), 1-16.
Uddin, S. M. J., Albert, A., Tamanna, M., Ovid, A., dan Alsharef, A. (2024). ChatGPT as an Educational Resource for Civil Engineering Students. Computer Applications in Engineering Education, 32(4), 1-18.
Vasudevan, A., Lama, A., dan Sain, Z. H. (2024). The Game-Changing Impact of AI Chatbots on Education ChatGPT and Beyond. Journal of Information Systems and Technology Research, 3(1), 38-44.
Walker, H. L., Ghani, S., Kuemmerli, C., Nebiker, C. A., Müller‐Stich, B. P., Raptis, D. A., dan Staubli, S. M. (2023). Reliability of Medical Information Provided by ChatGPT: Assessment Against Clinical Guidelines and Patient Information Quality Instrument. Journal of Medical Internet Research, 25( e47479 ), 1-9.
Walter, Y. (2024). Embracing the Future of Artificial Intelligence in the Classroom: The Relevance of AI Literacy, Prompt Engineering, and Critical Thinking in Modern Education. International Journal of Educational Technology in Higher Education, 21(15), 1-29.
Wang, S. Q. (2025). A Case Study of Critical Thinking Education for Undergraduate Students in China. International Journal of Technology-Enhanced Education, 4(1), 1-20.
Wilstic, D. E. (2025). AI in Education: Leveraging Artificial Intelligence to Combat Academic Malpractice in Higher Education. July 11th, 2025, 1-23. doi:10.21203/rs.3.rs-7094161/v1
Wirzal, M. D. H., Nik Abdul Hadi Md, N., Halim, N. S. A., dan Bustam, M. A. (2024). Generative AI in Science Education: A Learning Revolution or a Threat to Academic Integrity? A Bibliometric Analysis. Jurnal Penelitian Dan Pengkajian Ilmu Pendidikan E-Saintika, 8(3), 319-351.
Wu, R., dan Yu, Z. (2023). Do AI Chatbots Improve Students Learning Outcomes? Evidence From a Meta‐analysis. British Journal of Educational Technology, 55(1), 10-33.
Yang, J., Shuijin, Y., dan Du, Y. (2024). Intelligent Physical Education: Utilizing Artificial Intelligence to Improve Learning Effectiveness. Advances in Educational Technology and Psychology, 8(3), 166-172.
Yola, R., Azizah, W., Azizah, N., dan Sabarrudin, S. (2024). Implementation of Use Deep Artificial Intelligence (AI) Guidance and Counseling Student Learning Process. BICC_Proceedings, 2, 138-142.
Yonatan, A. Z. (2025). 95% Mahasiswa RI Gunakan AI dalam Proses Pembelajaran. Retrieved from https://data.goodstats.id/statistic/95-mahasiswa-ri-gunakan-ai-dalam-proses-pembelajaran-FIm7A
Zhang, S., Diao, J., Ma, X., Tang, X., dan Ding, X. (2024). What Qualities Do Teachers Need in the Era of Artificial Intelligence: Analysis Based on International Experience. Stem Education Review, 2(3), 1-9.
Zhang, S., Prasad, P., dan Schroeder, N. L. (2025). Learning About AI: A Systematic Review of Reviews on AI Literacy. Journal of Educational Computing Research, 63(5), 1292-1322.
Zhong, G., dan Nagappan, R. (2024). Role Orientation and Functioning of Artificial Intelligence in the Professional Development of University Teachers. International Journal of Education and Humanities, 16(2), 300-304.
Zhou, W. (2024). The Impact of ChatGPT on Undergraduate Student's English Learning Motivation. Journal of Education Humanities and Social Sciences, 30(-), 33-39.
Zhou, Y., Wu, X., dan Qu, K. (2024). The Role of ChatGPT in English Language Learning: A Hedonic Motivation Perspective on Student Adoption in Chinese Universities. Language Teaching Research Quarterly, 43(-), 132-154.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Arifa Kurniawan

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Abstract views: 0
,
PDF Downloads: 1
