Uncovering Creative Accounting Practices in MSMEs from the Perspective of Ethics and Professional Compliance

Joanna Azmi Alyssa Dewi; Elga Yulindisti; Rusliyawati Rusliyawati; Marjono Marjono

doi:10.55927/fjst.v4i9.247

Authors

Joanna Azmi Alyssa Dewi Universitas Tanjungpura
Elga Yulindisti Universitas Tanjungpura
Rusliyawati Rusliyawati Universitas Tanjungpura
Marjono Marjono Institut Bisnis dan Ekonomi

DOI:

https://doi.org/10.55927/fjst.v4i9.247

Keywords:

Creative Accounting, MSMEs, Professional Ethics, Professional Compliance, Financial Reports

Abstract

This study explores how leaders adapt to institutional changes driven by artificial intelligence (AI), focusing on leadership strategies, managerial flexibility, and their impact on human resource engagement. Using a qualitative case study with 12 key informants from a higher education institution in Riau, data were collected through in-depth interviews and analyzed thematically. Findings show that effective leadership adaptation relies on articulating a clear AI transformation vision, developing human resource capacity through continuous training, and implementing participatory communication to reduce resistance. The study concludes that leadership adaptation is crucial for sustaining AI-based transformation and contributes both theoretically and practically to adaptive leadership and HR management in the digital era.

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