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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness Jurnal Akuntansi
Sriwidharmanely, Sriwidharmanely
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Religiousity in Mitigating the Effects of Technostress on Engaging Academic Fraud during Accounting Online Learning Priyastiwi, Priyastiwi; Sriwidharmanely, Sriwidharmanely; Halim, Abdul
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.229-243

Abstract

The aim of this study is to examine how religion may help students overcome the effects of technostress, which heightens students' propensity for academic dishonesty during online learning. First, this study uses the self-determination theory (SDT) to describe the function of religion. We confirm that student’s technostress increases academic fraud during online learning using structural equation modelling (SEM). The study concludes that during hybrid learning, students with strong religiosity are more intrinsically motivated to prevent academic fraud than are students with low motivation. Students must be extremely motivated, confident in their cognitive flow, and convinced that using ICT won't cause them to engage in dysfunctional behavior in order to successfully adopt a virtual face-to-face application or learning management system in education. The study's last finding is that students' cognition can boost their positive emotion.
PENGARUH KONFLIK PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN DI KOTA BENGKULU) Sriwidharmanely, Sriwidharmanely; Usman, Darman; Devega, Lidya
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.294 KB) | DOI: 10.33369/fairness.v3i2.15283

Abstract

This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.
PENGUJIAN MODEL UNIFIED TECHNOLOGY ACCEPTANCE AND SYSTEM SUCCESS (UTASS) DALAM PENGADOPSIAN E-GOVERNMENT Sulistiawati, Sulistiawati; Sriwidharmanely, Sriwidharmanely
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3725

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi keinginan mengadopsi e-Government. Penelitian ini mengusulkan model Unified Technology Acceptance and System Success (UTASS) untuk menginvestigasi perilaku pegawai pengelola keuangan dalam mengadopsi E-Government. Penelitian ini mengumpulkan data melalui survei dengan menyediakan kuesioner Google Form secara online. Sampel penelitian ini adalah 44 pegawai instansi Badan Pengelolaan Keuangan Daerah (BPKD). Data yang diperoleh dianalisis dengan menggunakan teknik analisis Struktural Equation Model (SEM) via PLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa kualitas sistem (SQ) dan kualitas informasi (IQ) tidak berdampak positif pada niat berperilaku (BI). Sedangkan pengaruh sosial (SI) dan kondisi yang memfasilitasi (FC) berdampak positif terhadap niat berperilaku (BI). Selanjutnya, kondisi yang memfasilitasi (FC) dan niat berperilaku (BI) juga tidak berdampak positif pada perilaku penggunaan (UB) dalam mengadopsi e-Government.
The Impact of the Quality of Accounting Information Systems and Non-Financial Information on the Performance of Small and Medium Enterprises (SMEs) in Bengkulu Elsyavera Arystin; sriwidharmanely, sriwidharmanely; Nila Aprilla
Jurnal Akuntansi Vol. 15 No. 3 (2025): Vol. 15 No. 3
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.3.207-214

Abstract

This study aims to analyze the influence of the Quality of Accounting Information Systems (KSIA) and Non-Financial Information (INK) on Financial Performance (KK) and Non-Financial Performance (KNK) in Small and Medium Enterprises (SMEs) in Bengkulu Province. The research approach used quantitative methods with the help of WarpPLS 7.0 software, and data was obtained from 45 SMEs that have implemented accounting information systems in their operational activities. The results of the study show that the quality of accounting information systems has a positive and significant effect on the financial and non-financial performance of SMEs. Non-financial information has a significant positive effect on the financial performance of SMEs, but the effect on non-financial performance is positive but not significant. Non-financial performance does not have a significant effect on the financial performance of SMEs. These findings affirm the importance of improving the quality of accounting information systems and the use of non-financial information to support the sustainable performance of SMEs.
Green accounting and firm value: The moderating role of external assurance in Indonesia Wiguna, Nandina Putri; Sriwidharmanely, Sriwidharmanely; Usman, Berto
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art6

Abstract

This study examines the effect of green accounting on firm value and the moderating role of external assurance in energy sector firms listed on the Indonesia Stock Exchange during 2017–2023. Using a quantitative approach, panel data regression with a Random Effect Model and robust standard errors is applied to 82 firm-year observations after outlier treatment using the Z-score method. Green accounting is measured using GRI-based environmental disclosure, while firm value is proxied by Tobin’s Q. The results show that green accounting has a marginally significant negative effect on firm value. However, external assurance significantly strengthens and reverses this relationship, indicating the importance of credibility in sustainability reporting. The findings extend signaling theory by demonstrating that environmental disclosure enhances firm value only when supported by independent verification. This study highlights the contingent role of assurance in shaping market interpretation of sustainability information in emerging markets. The analysis is limited to the energy sector, suggesting avenues for broader future research.
Co-Authors A Halim Berto Usman, Berto Devega, Lidya Elsyavera Arystin Nila Aprilla Priyastiwi, Priyastiwi Sulistiawati Sulistiawati Usman, Darman Wiguna, Nandina Putri