Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness Aktual : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi
Sriwidharmanely, Sriwidharmanely
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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.
The Influence of Overconfidence on Students' Investment Decisions in the Stock Market: The Moderating Role of Financial Literacy Mandiri, Anisyah Eka; Sriwidharmanely, Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1677

Abstract

This study aims to examine the influence of overconfidence on students' investment decisions in the capital market by considering the moderating role of financial literacy. Overconfidence is a psychological bias in which individuals have excessive confidence in their knowledge and abilities when making investment decisions. This study uses a quantitative approach involving the younger generation, especially students who have or are investing in the capital market. Researchers collected a sample of 378 respondents through a questionnaire distributed using Google Forms. Researchers then analyzed the data using the PLS-SEM method. The results of the study show that overconfidence has a negative impact on investment decisions. The higher the level of overconfidence, the worse the decisions taken by individuals. Conversely, financial literacy has a positive impact by helping individuals make more rational investment decisions. In addition, financial literacy also acts as a moderator that can reduce the negative impact of overconfidence, thereby improving the quality of investment decision making. These findings confirm that financial literacy has an important role in reducing the negative impact of overconfidence and encouraging individuals to make wiser investment decisions.
The S.C.C.O.R.E Model Approach to Academic Fraud Using Artificial Intelligence with Religiosity as a Moderating Variable Asasi, Cheery; Sriwidharmanely, Sriwidharmanely
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i4.1877

Abstract

This study examines the influence of the S.C.C.O.R.Es. Model elements (Stimulus, Capability, Collusion, Opportunity, Rationalisation, and Ego) on academic fraud, using Artificial Intelligence (AI), with religiosity as a moderating variable. The sample consisted of 410 accounting students who had previously used AI, selected through simple random sampling. Data were collected via an online Google Form and analysed using the SEM-PLS method with SmartPLS 4 software. The results show that five of the six S.C.C.O.R.E elements (Stimulus, Collusion, Opportunity, Rationalisation, and Ego) positively influence academic fraud using AI. However, capability does not show a significant effect. Religiosity has a significant negative direct effect on academic fraud but does not significantly moderate the relationship between the variables overall, except for stimulus and ego, where it shows a significant moderating effect. Based on the findings, higher education institutions, particularly accounting programs, can utilise these findings as a foundation to enhance their ethics curriculum by incorporating topics related to the ethical use of technology and AI in learning processes, and incorporating religious education into the curriculum as a strategy to strengthen students' self-control and prevent fraudulent behaviour.
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.
Digital Financial Literacy Training for MSME Operators in Tapak Gedung Village Kabawetan District Kepahiang Regency Fitranita, Vika; Sriwidharmanely, Sriwidharmanely; Hatta, Madani; Suniga, John Paul C.
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat January 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i1.354

Abstract

This activity aims to improve digital financial literacy in MSMEs in Tapak Gedung Village through training and mentoring programs. This activity is motivated by the low level of digital financial literacy in Indonesia, especially for Micro, Small and Medium Enterprises (MSMEs). The 2022 National Survey on Financial Literacy and Inclusion (SNLIK) conducted by the Financial Services Authority (OJK) shows that financial literacy in Indonesia has only reached 49.68%, while financial inclusion is at 85.10%. This gap indicates that although many people have access to digital financial services, their understanding is still limited, making them vulnerable to illegal investments and online scams. The methods used in this activity include socializing the importance of digital finance, providing hands-on training on using financial applications such as Paper.id and providing ongoing mentoring to support implementation. An evaluation was conducted after the training to measure participants' understanding and application of the knowledge gained. The results showed that participants showed an increased understanding in using digital financial applications, especially in recording transactions, managing cash flow, and real-time financial reporting. In addition, MSME players also began to realize the importance of investing in legal financial institutions registered and supervised by OJK. In conclusion, digital financial literacy training has a positive impact on the financial management skills of MSMEs. With increased knowledge, small business owners can manage their businesses with more confidence, improve competitiveness, and navigate the challenges of the digital economy more effectively.
Co-Authors A Halim Asasi, Cheery Devega, Lidya Fitranita, Vika Hatta, Madani Mandiri, Anisyah Eka Priyastiwi, Priyastiwi Sulistiawati Sulistiawati Suniga, John Paul C. Usman, Darman