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All Journal JDM (Jurnal Dinamika Manajemen) The International Journal of Accounting and Business Society Jurnal Analisa Akuntansi dan Perpajakan
Anggraini, Rosalina Yuri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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MASUKNYA PARADIGMA INTERPRETIF PADA KAJIAN ILMU AKUNTANSI Anggraini, Rosalina Yuri
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.184 KB) | DOI: 10.25139/jaap.v1i1.101

Abstract

Tulisan ini mencoba untuk membahas tentang keberadaan paradigma interpretif untuk mencari suatu kebenaran ilmu dan mengembangkan ilmu pengetahuan tersebut. Paradigma interpretif bukan hanya digunakan pada penelitian ilmiah dalam bidang sosial kemasyarakatan, namun sangat membantu penelitian ilmiah di bidang akuntansi. Meskipun akuntansi erat kaitannya dengan berbagai ilmu yang pasti, namun akuntansi berhubungan pula dengan perilaku tidak pasti yang muncul dari individu, kelompok, masyarakat, bahkan organisasi yang menggunakannya. Permasalahan yang muncul disebabkan oleh individu tersebut, tentu tidak dapat diselesikan menggunakan kebijakan-kebijakan akuntansi yang ada. Diperlukan pendekatan dengan ilmu yang setara, maka diperlukan pemahaman pula terkait dengan sosiologi interpretif yang merupakan bagian dari paradigma interpretif sebagai salah satu solusi penyelesaian masalah di bidang akuntansi.
Determinants of E-Government Implementation Based on Technology Acceptance Model Nurkholis, Nurkholis; Anggraini, Rosalina Yuri
JDM (Jurnal Dinamika Manajemen) Vol 11, No 2 (2020): September 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i2.23853

Abstract

This study aims to examine Technology Acceptance Model (TAM) on the implementation of E-Government. Data for this study were collected through a questionnaire survey on the people of Malang City who have used E-Government services. Structural model analysis was performed using smartPLS. The results showed that intention was the main determinant of the use of E-Government services. The determining factor of intention to use E-Government services is positive attitude towards E-Government. Other factors such as system quality, its ease of use, and quality of information do not affect people’s interest in using E-Government services. In other words, E-Government application developed by the City Government has been deemed not easy enough to be applied and not informative enough to meet the information needs of the community. This is a challenge for the City Government to be able to improve and develop the quality of systems and information from its E-Government services so that people are increasingly interested in applying it, for the realization of Malang as a smart city.
MASUKNYA PARADIGMA INTERPRETIF PADA KAJIAN ILMU AKUNTANSI Anggraini, Rosalina Yuri
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.184 KB) | DOI: 10.25139/jaap.v1i1.101

Abstract

Tulisan ini mencoba untuk membahas tentang keberadaan paradigma interpretif untuk mencari suatu kebenaran ilmu dan mengembangkan ilmu pengetahuan tersebut. Paradigma interpretif bukan hanya digunakan pada penelitian ilmiah dalam bidang sosial kemasyarakatan, namun sangat membantu penelitian ilmiah di bidang akuntansi. Meskipun akuntansi erat kaitannya dengan berbagai ilmu yang pasti, namun akuntansi berhubungan pula dengan perilaku tidak pasti yang muncul dari individu, kelompok, masyarakat, bahkan organisasi yang menggunakannya. Permasalahan yang muncul disebabkan oleh individu tersebut, tentu tidak dapat diselesikan menggunakan kebijakan-kebijakan akuntansi yang ada. Diperlukan pendekatan dengan ilmu yang setara, maka diperlukan pemahaman pula terkait dengan sosiologi interpretif yang merupakan bagian dari paradigma interpretif sebagai salah satu solusi penyelesaian masalah di bidang akuntansi.
Pentagon's Fraud Theory on Student Academic Fraud Behavior: A Study of Accounting Students in State University in Malang City Anggraini, Rosalina Yuri; Subroto, Bambang; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.721

Abstract

Purpose — This study aims to predict the factors that influence the academic fraud behavior of accounting students, especially during online learning. Using the Fraud Pentagon Theory model and Theory of Reasoned Action. Design/methodology/approach — This research develops the Fraud Pentagon Theory and Theory of Reasoned Action models. Data collection used a questionnaire survey with a sample of accounting students at state universities in Indonesia. Sampling technique with convenience sampling Findings — The study results prove that the Fraud Pentagon Theory and Theory of Reasoned Action can predict student academic fraud behavior. Attitude, pressure, and arrogance influenced accounting students' behavioral interest and behavior to commit academic fraud during online learning. In addition, behavioral interest also influences the academic fraud behavior of accounting students when learning online. Behavioral interest partially mediates the influence between attitude, pressure, and arrogance on academic cheating behavior. Practical implications—The Prevention of student academic fraud behavior can be considered from the attitude, pressure, arrogance, and student interest in doing so. The right methods and policies can be applied to increase efforts to suppress academic fraudulent behavior practices by students and build a culture of positive thinking among them. Originality/value — This study presents cases of student fraudulent behavior during online learning methods. The results of this study provide empirical evidence that the collaboration between fraud theory and psychological theory, namely the Fraud Pentagon Theory and Theory of Reasoned Action, can predict student academic fraud behavior. Other fraud behavior research is usually carried out separately between the two theories. Keywords — Attitude, Pressure, Arrogance, Intention, Academic Fraud Behavior, Fraud Pentagon Theory, Theory Reasoned Action. Paper type — Survey Study
Determinants of E-Government Implementation Based on Technology Acceptance Model Nurkholis, Nurkholis; Anggraini, Rosalina Yuri
JDM (Jurnal Dinamika Manajemen) Vol 11, No 2 (2020): September 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i2.23853

Abstract

This study aims to examine Technology Acceptance Model (TAM) on the implementation of E-Government. Data for this study were collected through a questionnaire survey on the people of Malang City who have used E-Government services. Structural model analysis was performed using smartPLS. The results showed that intention was the main determinant of the use of E-Government services. The determining factor of intention to use E-Government services is positive attitude towards E-Government. Other factors such as system quality, its ease of use, and quality of information do not affect people’s interest in using E-Government services. In other words, E-Government application developed by the City Government has been deemed not easy enough to be applied and not informative enough to meet the information needs of the community. This is a challenge for the City Government to be able to improve and develop the quality of systems and information from its E-Government services so that people are increasingly interested in applying it, for the realization of Malang as a smart city.
Co-Authors Bambang Subroto Nurkholis Nurkholis Wuryan Andayani