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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Authentic Research
Syaiful Ali
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Gadjah Mada
Religion Earth & Planetary Sciences Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Evaluasi Peran Pemberian Konsultansi Inspektorat Daerah: Studi Kasus Pada Kabupaten Padang Lawas Utara Herubawa, Dio Agung; Ali, Syaiful
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.04 KB) | DOI: 10.20961/jab.v19i1.293

Abstract

Government Regulation Number 60 of 2008 concerning the Government's Internal Control System has implications for the implementation of the role of the regional inspectorate as the Government Internal Supervisory Apparatus (APIP). The role of the APIP, which previously was only a giver of assurance, then increased its role in terms of providing consultancy. This study aims to evaluate the new role and identify the factors that become obstacles in its implementation. The study was conducted from March to April 2018 and involved nine participants from six agencies in North Padang Lawas District, North Sumatera. Evaluation of the role of providing optimal consultancy must be able to fulfill four assessment criteria following the Internal Audit Capability Model (IACM) method. Of the four assessment criteria, the North Padang Lawas Inspectorate District only meets one of the criteria so that the role of the consultancy provider is not optimal. The results of the study also revealed factors that were an obstacle for the North Padang Lawas Inspectorate in implementing the role of consultants. These factors are the lack of the number of auditor personnel, limited HR competence, communication between the inspectorate and the object of examination that is less effective, inadequate facilities and infrastructure, and customs that are still strong.  Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Internal Pemerintah berimplikasi terhadap pelaksanaan peran inspektorat daerah sebagai Aparat Pengawas Internal Pemerintah (APIP). Peran APIP yang sebelumnya hanya pemberi keyakinan saja, kemudian bertambah peran dalam hal pemberian konsultansi. Studi ini bertujuan untuk mengevaluasi peran baru tersebut dan mengidentifikasi faktor-faktor yang menjadi kendala dalam pelaksanaanya. Studi ini dilakukan pada bulan Maret hingga April tahun 2018 dan melibatkan sembilan partisipan dari enam instansi di Kabupaten Padang Lawas Utara, Sumatera Utara. Evaluasi terhadap peran pemberian konsultansi yang optimal harus dapat memenuhi empat kriteria penilaian sesuai dengan metode Internal Audit Capability Model (IACM). Dari empat kriteria penilaian tersebut, Inspektorat Kabupaten Padang Lawas Utara hanya memenuhi satu kriteria yang ada sehingga peran pemberi konsultansi yang dilakukan belum optimal. Hasil penelitian juga mengungkapkan faktor-faktor yang menjadi kendala bagi Inspektorat Padang Lawas Utara dalam pelaksanaan peran pemberi konsultansi. Faktor-faktor tersebut adalah kurangnya jumlah personel auditor, kompetensi SDM yang terbatas, komunikasi antara inspektorat dengan objek pemeriksaan yang kurang efektif, sarana dan prasarana yang belum memadai, dan adat istiadat yang masih kuat.
Determining Factors of Purchase Intention in Personalized Website Context for Indonesian Consumers Mutiara Sakina; Syaiful Ali
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 1 (2021): April - July 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i1.2287

Abstract

Personalized services can increase customer satisfaction, encourage emotional consumers, help consumers choose a product, and build relationships between service providers and consumers. This study combines the variables embedded in Technology Acceptance Model (TAM), Theory Planned Behavior (TPB), shopping experience, enjoyment, and trust in a research framework model, to examine factors determiningindividual purchase intentions with personalization features on online shopping sites. This study uses primary data obtained by the online survey method. The number of samples analyzed in this study is 303 e-commerce consumers in Indonesia. This study proves that consumer purchase intentions on websites with personalization are positively and significantly related to three factors: the perceived ease of use, perceived enjoyment, and trust. Furthermore, the results also show that the utilitarian value is more influential on these factors than the hedonic value. Further implications of the research results are also discussed in this paper.
Analisis Risiko Rantai Pasok Pada Proyek Pembangkit Listrik Tenaga Surya (PLTS) Manggau, Zulfikar; Ali, Syaiful
Journal of Authentic Research Vol. 5 No. 2 (2026): May
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/s124j387

Abstract

Pembangkit Listrik Tenaga Surya (PLTS) merupakan salah satu teknologi energi terbarukan yang berkembang pesat di Indonesia untuk mendukung transisi energi dan pencapaian target net zero emission. Namun, keberhasilan implementasi proyek PLTS masih menghadapi berbagai tantangan, terutama pada aspek rantai pasok yang dipengaruhi oleh ketergantungan terhadap komponen impor serta ketidakpastian logistik global. Penelitian ini bertujuan untuk mengidentifikasi risiko utama dalam rantai pasok proyek PLTS, menentukan prioritas risiko menggunakan metode Failure Mode and Effect Analysis (FMEA), serta merumuskan strategi mitigasi yang sesuai. Penelitian menggunakan pendekatan deskriptif kuantitatif dengan metode studi kasus. Data diperoleh melalui observasi lapangan, wawancara mendalam dengan para pemangku kepentingan proyek, studi dokumentasi, dan kajian literatur. Hasil penelitian menunjukkan bahwa risiko keterlambatan pengiriman panel surya memiliki nilai Risk Priority Number (RPN) tertinggi sebesar 432, diikuti oleh ketidakpastian lead time inverter dengan nilai RPN sebesar 280, serta fluktuasi harga material dengan nilai RPN sebesar 210. Risiko lainnya meliputi gangguan logistik (RPN = 160) dan ketergantungan pada supplier tunggal (RPN = 140). Berdasarkan hasil tersebut, strategi mitigasi yang direkomendasikan meliputi penerapan multi-sourcing supplier, penyediaan safety stock untuk komponen kritis, penguatan perencanaan pengadaan, serta implementasi sistem monitoring rantai pasok berbasis digital. Penelitian ini memberikan kontribusi dalam pengembangan manajemen risiko rantai pasok proyek energi terbarukan melalui pendekatan FMEA yang mampu memetakan prioritas risiko secara sistematis dan terukur. Solar Power Plant (SPP) projects play an important role in supporting the energy transition and achieving renewable energy targets. However, the successful implementation of SPP projects is often challenged by supply chain disruptions arising from dependence on imported components and global logistics uncertainties. This study aims to identify major supply chain risks in SPP projects, determine risk priorities using the Failure Mode and Effect Analysis (FMEA) method, and propose appropriate mitigation strategies. A quantitative descriptive approach with a case study design was employed. Data were collected through field observations, in-depth interviews with project stakeholders, project documentation, and literature review. The results reveal that delays in solar panel delivery represent the highest-priority risk with a Risk Priority Number (RPN) of 432, followed by uncertainty in inverter lead times (RPN = 280) and material price fluctuations (RPN = 210). Other identified risks include logistics disruptions (RPN = 160) and dependence on a single supplier (RPN = 140). Based on these findings, the recommended mitigation strategies include multi-sourcing suppliers, maintaining safety stock for critical components, strengthening procurement planning, and implementing digital supply chain monitoring systems. This study contributes to renewable energy project risk management by providing a systematic and measurable framework for prioritizing supply chain risks using the FMEA approach.
Strategi Transformasi Digital untuk Efisiensi Biaya Perbankan Indonesia: Integrasi TAM, Keamanan Data, dan Agentic AI Pramudiya, Widi; Ali, Syaiful
Journal of Authentic Research Vol. 5 No. 3 (2026): August
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jar.v5i3.5674

Abstract

Penelitian ini menganalisis bagaimana penerimaan teknologi, keamanan data, dan prioritas transformasi digital berkaitan dengan efisiensi operasional perbankan digital di Indonesia. Kerangka Technology Acceptance Model (TAM) diperluas dengan Data Security untuk menjelaskan continuance intention dan trust, kemudian dikaitkan dengan Operational Cost Efficiency (OCE) berbasis persepsi pengguna. Data dikumpulkan melalui survei daring terhadap 500 nasabah aktif perbankan digital di Jakarta, Surabaya, Medan, dan Makassar pada akhir 2025 hingga awal 2026. Hubungan antarkonstruk diuji menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM), sedangkan Best-Worst Method (BWM) digunakan untuk memprioritaskan faktor strategis berdasarkan penilaian 10 pakar. Naskah melaporkan seluruh hipotesis signifikan pada p < 0,05; jalur Data Security terhadap Trust merupakan efek numerik terkuat yang tersedia (β = 0,565; p < 0,001), dan Data Security dilaporkan memoderasi hubungan perceived ease of use dengan continuance intention. Empat prioritas BWM teratas yang dilaporkan adalah Kepemimpinan Digital (0,2255), Strategi Digital Adaptif (0,1786), Keamanan Sistem Terintegrasi (0,1650), dan Otomatisasi Agentic AI (0,1425). Temuan menunjukkan bahwa efisiensi digital memerlukan keselarasan antara adopsi pengguna, keamanan, kepemimpinan, dan otomatisasi; Agentic AI diposisikan sebagai enabler strategis yang memerlukan tata kelola dan human oversight. This study examines how technology acceptance, data security, and digital-transformation priorities are associated with operational efficiency in Indonesian digital banking. The Technology Acceptance Model (TAM) is extended with Data Security to explain continuance intention and trust, and is subsequently linked to user-perceived Operational Cost Efficiency (OCE). Data were collected through an online survey of 500 active digital-banking customers in Jakarta, Surabaya, Medan, and Makassar from late 2025 to early 2026. Relationships among constructs were tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM), while the Best-Worst Method (BWM) prioritized strategic factors based on judgments from 10 experts. The manuscript reports that all hypotheses were significant at p < 0.05; the strongest numerically reported path was Data Security to Trust (β = 0.565, p < 0.001), and Data Security was reported to moderate the relationship between perceived ease of use and continuance intention. The four highest BWM priorities reported were Digital Leadership (0.2255), Adaptive Digital Strategy (0.1786), Integrated System Security (0.1650), and Agentic AI Automation (0.1425). The findings indicate that digital efficiency depends on alignment among user adoption, security, leadership, and automation. Agentic AI should therefore be treated as a strategic enabler that requires governance and human oversight rather than as an independently validated driver of bank-level accounting efficiency.
Co-Authors Azmi, Achmad Faizal Billy Simboh Dhiona Ayu Nani Dina Natasari Dio Agung Herubawa FADILAH - Faiz Zamzami Izza Ashsifa Jogiyanto Hartono Khusna, Zayyinatul Manggau, Zulfikar Mutiara Sakina Nur Restu Amalia Salam Pramudiya, Widi Putratama, Surya Handika Rahmawati, Ulfa Renta, Muhammad Prans Panca Santos Marianus SIGIT WIJANARKO Surya Handika Putratama Zayyinatul Khusna