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All Journal KEUNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis Mahasiswa
Yudhaningsih, Resi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Mardiana A, Lilis; Hartono, Hartono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.583 KB) | DOI: 10.32670/fairvalue.v4i9.1615

Abstract

This study aims to analyze the effect of Behavioral Attitudes, Subjective Norms, Perceived Behavioral Controls on managers' intentions in committing fraudulent financial statement presentations. Specifically, this study aims to investigate the effect of managers' attitudes, subjective norms, perceived behavioral control on managers' intentions in committing fraudulent financial statement presentations, moderated by locus of control within Banks in Indonesia. This study uses quantitative methods. The subjects of this research are managers or heads of sections who work at Bank Bank Indonesia. Respondent samples were taken from 50 conventional and Islamic banks in the city of Semarang. The results showed that there was an influence of attitude towards behavior, perceived behavioral control, on managers' intentions in fraudulent financial statement presentations. On the other hand, the subjective norm variable has no effect on managers' intentions in fraudulent financial statement presentations. Based on the results of data processing, it was found that there was no influence of the locus of control variable on the manager's intention in fraudulent financial statement presentation. Overall, it was found that locus of control moderated the influence of behavioral attitudes, subjective norms, and perceived behavioral control on managers' intentions in fraudulent financial statement presentations.
PENERAPAN E-GOVERNMENT PADA LAYANAN PAJAK KENDARAAN BERMOTOR DI PROVINSI JAWA TENGAH Marliyati, Marliyati; Murtini, Sri; Yudhaningsih, Resi; Hasanudin, Mohammad; Gayatrie, Christina Retno
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.258 KB) | DOI: 10.32497/keunis.v10i2.3626

Abstract

Industrial revolution 4.0 which is famous for the phenomenon of disruption of innovation, in the field of government, demands the implementation of information technology systems in the affairs of organizing government services. Electronic applications in the field of government, commonly referred to as e-Government, to optimize the service of certain tasks and functions. Government Resources Management System (GMRS) of Central Java Province, is an integrated system of government of Central Java Province. One of the implementations of the e-Government application available, is the vehicle tax application service, which is named SAKPOLE. The results of the study concluded that the SAKPOLE application for the administration of motor vehicle tax payments had not been fully utilized by motor vehicle taxpayers in Central Java Province. The SAKPOLE application has no effect on motor vehicle tax revenues in Central Java Province.
Readiness Model of Micro, Small, and Medium Enterprises in the Creative Industry to Adopt Information Technology Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Handayani, Jati; Anugrahwati, Lilis Mardiana; Andrini, Nur Intan
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.724

Abstract

The rapid development of IT in the era of Industry 4.0 has a significant impact on all digital transaction activities. The adoption of information technology (IT) can be studied from the perspective of user readiness. This study aims to examine the level of readiness of Micro, Small, and Medium Enterprises (MSMEs) in the creative industry in Semarang City in adopting IT. The research design and model were developed using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI). The population of the study was MSMEs in the creative industry in Semarang City, samples were taken using a non-probability procedure with a purposive sampling technique. The respondent data that could be processed amounted to 30 respondents. Data collection used a questionnaire survey method and was analyzed using the Partial Least Square (PLS) technique. The results showed that Optimism had a significant positive effect on Perceived Ease of Use and Perceived Usefulness. Innovativeness, Insecurity, and Discomfort had a positive but insignificant impact on Perceived Ease of Use and Perceived Usefulness. Perceived Ease of Use had an effect, and Perceived Usefulness did not affect Intention to Use IT.
Co-Authors Andrini, Nur Intan Anugrahwati, Lilis Mardiana Gayatrie, Christina Retno Hartono Hartono Hasanudin, Mohammad jati handayani, jati Mardiana A, Lilis Marliyati Marliyati, Marliyati Nikmatuniayah Nikmatuniayah, Nikmatuniayah sri murtini .