The rapid advancement of artificial intelligence (AI) technology is becoming increasingly inevitable, especially in academia. But is AI merely a tool to aid learning, or does it threaten academic integrity?
In the AI for Future Learning episode of the FEB UGM podcast, titled Ethics and Responsibilities of AI in Academia, Dr. Ahmad Zaki, S.E., M.Acc., Ph.D., a faculty member in the Department of Accounting at FEB UGM, addresses the ethical considerations and responsibilities associated with the use of artificial intelligence in academic settings.
Zaki emphasizes that using AI, such as generative AI, has significantly improved work efficiency. For example, using AI in accounting processes can reduce journal entry tasks for 100 transactions from nearly an hour to just a few seconds. In addition, AI can quickly summarize analysis from multiple references and speed up the writing of scientific reports.
Behind this convenience, however, lies an ethical question – do AI results truly reflect the user’s original capabilities, especially for students? Zaki explains that effective use of AI still requires good questioning skills, which depend on a basic understanding of the subject matter.
“Although efficient and comprehensive, the use of AI remains an ethical debate, depending on the approach taken, whether from a utilitarian (benefit-based) perspective or otherwise,” he explained.
Regarding ethics, Zaki points out that ethical considerations in the use of AI depend on how ethics are defined and the framework used. He mentions two common approaches used to evaluate the ethics of actions in business:
The first is the cost-benefit approach, which considers an action ethical if its benefits outweigh its potential adverse effects.
Second, the utilitarian approach considers an action ethical if it results in the greatest happiness or good for the greatest number of people by weighing moral effects and overall well-being.
He illustrates this with the example of bribery in the business world. While someone might justify bribery in specific contexts by arguing that it leads to profits, most utilitarian theorists still consider it unethical because it damages the system’s integrity, creates injustice, and erodes public trust.
Furthermore, Zaki explains that in business, education, and research, users of AI must respect the principle of authenticity. AI should serve as an adjunct for critical thinking and learning processes, not a replacement.
“The analogy is like comparing handmade batik with printed batik. AI is like printed batik – it speeds up production – but the appreciation of authentic work remains essential,” he said.
As an educational institution, FEB UGM is committed to preparing future leaders who can use AI ethically. As such, Zaki emphasizes the importance of enhancing students’ critical thinking skills rather than simply restricting the use of AI.
“This can be achieved by revising learning methods, such as prioritizing case study discussions in class over written assignments that AI can easily complete,” he added.
Report by: Shofi Hawa Anjani
Editor: Kurnia Ekaptiningrum
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