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All Journal EkoBis ( Ekonomi & Bisnis ) Wahana Riset Akuntansi Krisna: Kumpulan Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan MUQTASID JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Pangabdhi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business GERVASI: Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam JAD: Jurnal Riset Akuntansi & Keuangan Dewantara LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Accounting Global Journal Community Empowerment Jurnal PkM (Pengabdian kepada Masyarakat) Akuntansi Bisnis & Manajemen (ABM) ACE : Accounting Research Journal Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Prosiding University Research Colloquium Borobudur Accounting Review House of Management and Business Journal Equilibrium: Jurnal Ekonomi Syariah Journal of Culture Accounting and Auditing Jurnal Nuansa Karya Akuntansi IECON: International Economics and Business Conference JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Purwantini, Anissa Hakim
Universitas Muhammadiyah Magelang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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EKSPLORASI PENGGUNAAN MOBILE BANKING: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Aeni, Aviana Nur; Purwantini, Anissa Hakim
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh persepsi kebermanfaatan, persepsikemudahan, kepercayaan, keamanan, dan risiko terhadap penggunaan mobile banking denganmendasarkan pada konsep Technology Acceptance Model. Pengumpulan data dilakukan dengan tekniksurvei dengan menyebarkan kuesioner secara langsung kepada responden. Sampel dalam penelitian iniyaitu mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Magelang sebanyak 119responden dengan menggunakan teknik purposive sampling. Hasil pengujian menunjukkan bahwavariabel persepsi kebermanfaatan, persepsi kemudahan, kepercayaan, keamanan, dan resiko mampumenjelaskan variasi penggunaan mobile banking sebesar 7,4% sedangkan sisanya merupakan faktor lainyang tidak masuk dalam model penelitian. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruhsignifi kan variabel persepsi kebermanfaatan, persepsi kemudahan, kepercayaan dan resiko terhadappenggunaan mobile banking. Temuan empiris mengindikasikan keamanan merupakan faktor terpentingyang memengaruhi penggunaan mobile banking.
ANALISIS TRACER STUDY PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG Purwantini, Anissa Hakim; Yuliani, Nur Laila; Muhdiyanto, Muhdiyanto
Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i1.2133

Abstract

Penelitian ini bertujuan untuk mengidentifikasi profil pekerjaan lulusan yang meliputi kesesuaian pekerjan dengan bidang studi, masa tunggu lulusan, motivasi bekerja, gaji yang diterima dan lama masa studi mahasiswa. Sampel yang digunakan sebanyak 81 alumni yang diambil dengan metode snowball sampling. Hasil analisis statistik menunjukkan bahwa 85% pekerjaan lulusan telah relevan dengan bidang studi yang ditempuh selama kuliah dengan jenis pekerjaan di sektor jasa. Masa tunggu lulusan relatif singkat yaitu 40% dari jumlah lulusan mendapatkan pekerjaan pertama dalam kurun waktu 2 bulan setelah wisuda. Motivasi bekerja lulusan didominasi oleh faktor gaji dengan gaji pertama yang didapatkan sekitar Rp1.000.000,00-Rp2.000.000,00. Masa studi lulusan sebesar 48% berada pada rentang 5-6 tahun. Hasil tracer study ini digunakan sebagai bahan evaluasi pengembangan kualitas sistem pendidikan khususnya di Prodi Akuntansi FEB UMMagelang sehingga dapat menciptakan lulusan yang berdaya saing di era globalisasi ini.
PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA Sweetenia, Amanda Mutiara; Caesari, Eka Pinditya Ayu; Aprillia, Arum Frida; Purwantini, Anissa Hakim
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v17i1.2752

Abstract

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.
A Multidimensional Development Theory Perspective on Mobile Fintech Privacy: Evidence from Indonesian Millennial Users Purwantini, Anissa Hakim; Maharani, Betari
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15069

Abstract

In today's digital economy, privacy concerns in the context of financial technology (FinTech) have become critically important. This research aims to investigate both the enabling and inhibiting factors influencing Internet Privacy Concern (IPC) among users of mobile FinTech services, specifically targeting the millennial generation in Indonesia. The research model is grounded in the Multidimensional Development Theory, encompassing four dimensions: environmental, individual, information management, and interaction management. This study employed an online survey method to distribute questionnaires to respondents, and through convenience sampling, 432 respondents were obtained. Utilizing Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis, the results demonstrate that familiarity with government legislation, risk avoidance and privacy protection have positif effect on IPC. While industry self- regulation, collectivism, previous privacy invasion experience, internet knowledge, information sensitivity and social presence did not influence IPC. Furthermore, benefit of information disclosure has a negative effect on IPC.
Self-Efficacy Dan Digital Vision Dalam Cloud Accounting Adoption Terhadap MSME Sustainability Performance Khadik, Muhammad Vikrul; Purwantini, Anissa Hakim; Farida, Farida
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28669

Abstract

This study examines digital vision and computer self-efficacy (CSE) as antecedents of cloud accounting adoption and investigates how that adoption, in turn, affects digital transformation and sustainability performance among micro, small, and medium-sized enterprises (MSMEs) in Magelang Regency and Magelang City, Indonesia. Using a quantitative design, survey data were collected from 146 MSMEs had implemented cloud technologies in their operations. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed to test the hypothesized relationships. The results indicate that digital vision and CSE have a significant positive effect on the adoption of cloud accounting. Furthermore, the adoption of cloud accounting has been proven to significantly drive the digital transformation of SMEs, which ultimately contributes positively to improving sustainability performance, both economic, social, and environmental aspects. These findings underscore the importance of strengthening CSE and cultivating a clear digital vision among MSME owners and managers to enhance technology adoption and sustain competitive advantage. Policy-wise, government-backed training in CSE and targeted digital mentoring emerge as pivotal levers for accelerating digital transformation and achieving triple bottom line–based sustainability outcomes.
PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA Kivaayatul Akhyaar; Anissa Hakim Purwantini; Naufal Afif; Wahyu Anggit Prasetya
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.202-217

Abstract

This study aims to empirically test the effect of financial reporting compliance, internal control systems and whistleblowing systems on fraud prevention in the management of village funds in Bansari Temanggung District. This research is a quantitative research. The source of data in this study uses primary data obtained through questionnaires. The sampling technique in this study uses purposive sampling technique, so that the research sample obtained as many as 63 respondents consisting of the village head, village secretary, treasurer, planning department and BPD in 13 villages, Bansari Temanggung District.The results of this study indicate that Financial reporting compliance and whistleblowing system have a positive effect on fraud prevention in managing village funds, temporary the internal control system has no effect on preventing fraud in the management of village funds.
PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL Purwantini, Anissa Hakim
EQUILIBRIUM Vol 4, No 1 (2016): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v4i1.1841

Abstract

This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.
Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Siwi Ayu Kumala; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1533

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.
Kualitas Laporan Keuangan BUMDES dan Faktor yang mempengaruhinya Ratmasari, Dwidela Infantriani; Yuliani, Nur Laila; Purwantini, Anissa Hakim
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4892

Abstract

The existence of BUMDes can help the government in managing creative and innovative village potential, so that it can open up new jobs and absorb the workforce in rural areas. BUMDes as a village financial institution that meets the needs of micro-scale businesses are required to make financial reports of all business units in a transparent and accountable manner every month. BUMDes are also required to provide reports on the development of their business to the village community at least twice a year through village meetings. This study aims to examine the factors that influence the quality of financial reports. The purpose of this study was to examine the effect of the level of education, work experience, training, use of information technology, and internal control on the quality of financial reports at BUMDes in Magelang Regency. The data used in this study uses primary data obtained by distributing questionnaires. The population in this study were BUMDes in Magelang Regency. The sample selection technique used was purposive sampling and obtained 159 samples of BUMDes in the Magelang Regency area. The data analysis method in this research is Confirmatory Factor Analysis. Hypothesis testing in this study uses multiple linear regression analysis. The results showed that the level of education and use of information technology had no effect on the quality of financial reports. While work experience, training, and internal control have a positive effect on the quality of financial reporter).
Investigasi Kepatuhan Wajib Pajak Pelaku UMKM Setyawan, Anas; Purwantini, Anissa Hakim
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6177

Abstract

Pajak memegang peranan yang sangat penting dalam perekonomian karena merupakan sumber kontribusi dana terbesar bagi negara. Salah satu jenis pajak yang memberikan kontribusi besar terhadap realisasi perpajakan adalah pajak dari sektor Usaha Mikro, Kecil dan Menengah (UMKM). Penelitian ini bertujuan untuk menguji secara empiris pengaruh pengetahuan perpajakan, sanksi perpajakan, modernisasi sistem administrasi perpajakan, sosialisasi perpajakan, dan tarif pajak terhadap kepatuhan wajib pajak UMKM. Berdasarkan teknik convenience sampling dengan populasi UKM di Kota dan Kabupaten Magelang, diperoleh 63 responden. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan dan tarif pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sedangkan sanksi perpajakan, modernisasi sistem administrasi perpajakan, dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak UMKM. Peneltiian ini berkontribusi baik secara teoritis dan praktis. Pengetahuan perpajakan yang dimiliki wajib pajak pelaku UMKM dapat meningkatkan kepatuhan dalam membayar pajak.
Co-Authors Adelia Kasmawati Aeni, Aviana Nur Aeni, Aviana Nur Afif, Naufal Ajeng Sekar Kinasih Anggitasari, Fernika Anggraeni, Nabela Arista Anisa, Friztina Aprillia, Arum Frida Apriyanto, Tria Ariq Fikria Niagasi Asfahanni Auliya Auliya, Asfahanni Azis, Rahajeng Reyhastuti Aziza, Dinni Anfasa Azizah, Fatima Nur Barkah Susanto Betari Maharani Caesari, Eka Pinditya Ayu Cahyo Agung Hermawan Dewi Setyaningsih Dewi, Rachma Kusuma Dhea Siswa Nugraheni Dian Puspitasari Diesyana Ajeng Pramesti Dwi Indah Tanafi Dyah Rizka Winarti Faqiatul Mariya Waharini Faqiatul Mariya Waharini Farida Farida Fauzul Hanif Noor Athief Fernika Anggitasari Friztina Anisa Hadi Nasbey Hafizah Abdul Rahim Hapsari, Tifa Anggun Hayunda Rahmawati Ika Lestari, Ika Khadik, Muhammad Vikrul Khasanah, Lukluul Kivaayatul Akhyaar Kivaayatul Akhyaar Kurniawan, Achmad Bayu Kurniawan, Yoga Aji Kusumaningrum, Karina Dwi Laksono Trisnantoro Lestari, Eka Reni Luk Luk Atul Hidayati Maharani, Betari Maulida Rifka Annisa Muhammad Endro Nanda Saputri Nur Hidayah Nur Laila Yuliani Nur Laila Yuliani Nur Layla Yuliani Nurdian Novitasari Pravitasari, Rahma Putri, Istya Dwi Rima Rahma Sarita Ratmasari, Dwidela Infantriani Reky Candra Wirawan Reza Dea Amalia Risani, Sevi Rochmatilah, Siti Rosyida Husni Salsabilla, Azmia Setyawan, Anas Sevi Risani Sita Indriyani Siti Noor khikmah Siwi Ayu Kumala Sweetenia, Amanda Mutiara Syivani, Puspa Aini Utami, Pranita Siska Utami, Wahyu Indah Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyu Anggit Prasetya Wahyu Anggit Prasetya Wahyudi, Sulkhanu Risqo Wahyuningsih, Titi Wulandari Wulandari Yuliani, Yunissa Fitriani, Nur Laila