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All Journal The Indonesian Accounting Review Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Eksplorasi Akuntansi (JEA)
Zahra, Hanifah
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Economics, Econometrics & Finance Education

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Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia Zahra, Hanifah; Urumsah, Dekar
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4596

Abstract

This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.
PEMBERDAYAAN KESEHATAN MASYARAKAT MELALUI PROGRAM KKN TEMATIK SEBAGAI UPAYA MENINGKATKAN DERAJAT KESEHATAN MASYARAKAT KELURAHAN DURI KOSAMBI JAKARTA BARAT Abna, Inherni Marti; July, July; Rahayu, Sri Teguh; Faiz, Fajrin Nur; Hendrata, Stephanie Angelica; Lestari, Febry Dwi; Rahayu, Windy; Zahra, Hanifah; Asmar, Sarah Aulia; Thasha, Yenni; Khoirunnisa, Shofiyah; Nursapitri, Nadya; Safitri, Delia Devi; Chusnul KN, Fakhita Hadlina
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 03 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i03.8935

Abstract

AbstrakPemberdayaan kesehatan masyarakat bertujuan untuk meningkatkan kapasitas individu dan komunitas dalam mengelola kesehatan secara mandiri, mengurangi ketergantungan pada sistem kesehatan formal, dan mencegah penyakit. Program Kuliah Kerja Nyata (KKN) yang dilaksanakan di RW 07 Kelurahan Duri Kosambi, Jakarta Barat, fokus pada penanggulangan demam berdarah (DBD), penyakit degeneratif, dan perilaku hidup bersih dan sehat (PHBS). Berdasarkan survei, ditemukan masalah seperti tingginya kasus DBD, rendahnya kesadaran masyarakat, dan minimnya pemahaman tentang penyakit degeneratif di kalangan lansia. Tujuan program ini adalah meningkatkan derajat kesehatan masyarakat, mendukung program pemerintah, serta meningkatkan kesadaran tentang kebersihan lingkungan dan gaya hidup sehat. Metode pelaksanaan meliputi observasi, sosialisasi langsung, dan penyebaran informasi melalui media sosial serta poster. Hasil kegiatan menunjukkan antusiasme warga yang tinggi dalam mengikuti berbagai kegiatan, seperti pemeriksaan jentik nyamuk, edukasi DBD, penyuluhan penyakit degeneratif, dan program PHBS di sekolah. Selain itu, program bank sampah dan pengumpulan minyak jelantah meningkatkan kesadaran warga dalam pengelolaan sampah dan lingkungan. Program ini diharapkan dapat menurunkan angka kejadian DBD dan meningkatkan kualitas hidup masyarakat dengan gaya hidup sehat dan ramah lingkungan. 
Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia Zahra, Hanifah; Urumsah, Dekar
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4596

Abstract

This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi Zahra, Hanifah; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3611

Abstract

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses a quantitative approach. Samples were selected using a purposive sampling technique with a total of 246 local governments in Sumatra during the 2021–2023 period. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 13. Based on the analysis result, it was concluded that local income, general allocation funds, and regional size had a positive and significant effect on capital expenditure. This means that higher local income, increased general allocation funds, and larger regional size increase both the need for and the capacity to allocate capital expenditure. However, economic growth was unable to moderate the relationship between local income, general allocation funds, and regional size on capital expenditure.
What Drives E-Voting in Local Governments: Trust, Readiness, Accessibility, or Outcome Expectancy? Zahra, Hanifah; Yuanda Daud, Vicko; Urumsah, Dekar
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6135

Abstract

This study aims to identify and analyze the key factors driving public acceptance of the electronic voting (e-voting) system at the local government level, particularly in Sleman Regency. This quantitative research extends the Technology Acceptance Model (TAM) by examining the effects of trust in the internet, trust in government, human resource readiness, accessibility, and outcome expectations on the acceptance of the e-voting system. Primary data were collected from 200 respondents through an online questionnaire and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the structural model testing indicate that the five independent variables collectively explain 68.5% of the variance in the decision to use e-voting, demonstrating that the model has good predictive power. Specifically, Accessibility, Human Resource Readiness, and Outcome Expectation were found to have positive and significant effects on the intention to adopt e-voting. This suggests that public confidence in the practical benefits of the system (such as efficiency and transparency), along with their level of digital literacy readiness, are the main drivers of technology adoption. Meanwhile, Trust in Government and Trust in the Internet were found to have no significant effect in the early stage of adoption, emphasizing that in the context of new technologies in the public sector, perceived usefulness and user readiness play a more dominant role. The findings contribute theoretically to the extension of the TAM framework and practically suggest that e-voting implementation strategies should focus on enhancing digital literacy and effectively communicating the system’s benefits to the public. Keywords: Accessibility, E-Voting, Human Resource Readiness, Outcome Expectation, Trust.
Co-Authors Abna, Inherni Marti Asmar, Sarah Aulia Chusnul KN, Fakhita Hadlina Dekar Urumsah Faiz, Fajrin Nur Fitra, Halkadri Hendrata, Stephanie Angelica July, July Khoirunnisa, Shofiyah Lestari, Febry Dwi Nursapitri, Nadya Rahayu, Windy Safitri, Delia Devi Sri Teguh Rahayu, Sri Teguh Thasha, Yenni Yuanda Daud, Vicko