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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis EL-MUHASABA Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB Gadjah Mada International Journal of Business JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Wacana, Jurnal Sosial dan Humaniora Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance Jurnal Ilmiah Administrasi Publik The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Riset Akuntansi Kontemporer Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) International Research Journal of Business Studies Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Zaki Baridwan
Department Of Accounting, Faculty Of Economics And Business, Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences

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DETERMINAT MINAT INDIVIDU DAN PENGARUHNYA TERHADAP PERILAKU PENGGUNAAN SISTEM INFORMASI BERBASIS TEKNOLOGI DI BANK SYARIAH Fathinah, Fina Khillah; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan penelitian ini adalah untuk menguji determinan minat keperilakuan seseorang untuk menggunakan sistem informasi berbasis teknologi.  Penelitian ini merupakan replikasi dan pengembangan model Theory of Reasoned Action (TRA) yang menguji hubungan antara sikap, norma subyektif, minat dan perilaku aktual. Penelitian ini menguji hubungan antara sikap dengan minat, norma subyektif dengan minat dan minat dengan perilaku aktual penggunaan sistem informasi berbasis teknologi.  Studi ini menggunakan metode survey dalam pengambilan data. Sampel  studi ini adalah karyawan  bank syariah se-Malang Raya yang menggunakan sistem informasi  berbasis teknologi. Sebanyak 97  data dapat diolah dengan  menggunakan smartPLS.  Hasil penelitian ini menunjukkan bahwa sikap  tidak berpengaruh  signifikan terhadap minat penggunaan sistem informasi berbasis teknologi. Norma subyektif memiliki pengaruh yang signifikan terhadap minat penggunaan sistem informasi berbasis teknologi. Minat berpengaruh positif terhadap perilaku aktual penggunaan sistem informasi berbasis teknologi di Bank Syariah. Variabel minat  tidak memediasi penuh norma subyektif  terhadap  perilaku  aktual  dalam penggunaan sistem informasi berbasis teknologi. Kata kunci : Theory of Reasoned Action (TRA), sikap, norma subyektif, minat, perilaku aktual penggunaan sistem informasi berbasis teknologi.
Pemilihan Karier Akuntan Publik : Pengaruh Orientasi Etika, Gender, Umur dan Tingkat Pengetahuan Prasetya, Mario Bayu; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 1: Semester Ganjil 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the factors that influence accounting students in selecting public accountants career using a model that developed by Comunale et al in 2006. The sample was accounting students who have taken courses in Auditing 1, number of 274 students of Department of Accounting, Faculty of Economics and Business, University of Brawijaya, Malang. The results of the analysis for this model shows that the construct of idealism influence on the selection of public accounting career by accounting students. Whereas, relativism, gender, age, and level of knowledge about the profession of public accountants and accounting scandals did not influence the selection of accounting career by accounting students. The implications of this study are relevant for academics in the Department of Accounting Faculty of Economics and Business in order to stay instilling moral values ​​and ethics to students to produce a prospective public accountants who are ethical, professional, and idealistic. Keywords: idealism, relativism, gender, age, level of knowledge, career choice, accounting student
EVALUASI DAN PERANCANGAN DESAIN SISTEM INFORMASI AKUNTANSI SIKLUS PENGHASILAN BERBASIS KOMPUTER DENGAN MENGGUNAKAN MICROSOFT SQL SERVER 2005 (STUDI KASUS PADA MOVIE SCOPE) Waluyani, Risma Candra; Baridwan SE.,MSi.,Ak., Zaki
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Tujuan dari penelitian ini adalah melakukan evaluasi terhadap Sistem Informasi Akuntansi (SIA) pada Movie Scope. SIA memiliki hubungan yang erat dengan operasional dan struktur organisasi perusahaan. Movie Scope belum menggunakan teknologi informasi berbasis komputer dalam mengelola data khususnya pada aktivitas siklus penghasilan. Penelitian ini merupakan penelitian deskriptif, dimana penelitian berfokus pada gambaran Movie Scope saat ini yang dapat diperoleh melalui wawancara, pengumpulan dokumen, dan melakukan pengamatan. Gambaran tersebut kemudian dievaluasi dan dianalisis, kemudian dibuat satu database yang dapat diimplementasikan dalam pembuatan software. Hasil evaluasi menunjukkan bahwa Movie Scope masih memiliki beberapa kekurangan dalam pemanfaatan teknologi. Dengan kondisi operasional perusahaan seperti Movie Scope, pemanfaatan teknologi akan mempermudah pekerjaan sekaligus mengamankan data perusahaan. Hasil penelitian ini adalah sebuah rancangan database yang siap untuk diimplementasikan dalam pembuatan software pada siklus penghasilan Movie Scope.   Kata Kunci : Sistem Informasi Akuntansi, Siklus Penghasilan, Database
Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Berbasis Komputer dengan Gender sebagai Variabel Moderating Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objectives of the research is to examine some factors that influence intention of utilization of  computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)  framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.
Faktor-faktor Sikap yang Mempengaruhi Minat Penggunaan Internet Banking Lianta, Maria Andian Sri; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Attitude Factors That Influence The Intention to Use Internet Banking. The research aims to propose some attitude factors that influence the intention to use internet banking by using The Theory of Reason Action (TRA) framework. This research was done in Malang by survey of 42 respondents. By using multiple regression analysis, the result indicates that the variable attitude of relative advantage, compatibility, complexity, trialability and risk have significant influence intention with internet banking simultaneously. Beside that, it could be concluded that the intention to use internet banking is influenced by compatibility and trialability partially.From this research we can know that psychology aspect takes part in implication and development of information system technology. Faktor-Faktor Sikap yang Mempengaruhi Minat Penggunaan Internet Banking. Penelitian ini bertujuan untuk menemukan faktor-faktor sikap yang mempengaruhi minat untuk menggunakan internet bankingberdasarkan rerangka kerja Theory of Reason Action (TRA). Penelitian ini dilakukan di Malang dengan menggunakan instrumen survei terhadap 42 responden.Dengan menggunakan multiple regression analysis, ditemukan hasil bahwa variabel sikap, seperti relative advantage, kompatibilitas, kompleksitas, trialabilitydan risikoberpengaruh sigifikan terhadap minat penggunaan internet bankingsecara simultan. Selain itu, penelitian ini juga menghasilkan temuan bahwa minat penggunaan internet bankingdipengaruhi oleh kompatibilitas dan trialabilitysecara parsial.Penelitian ini memberikan bukti bahwa aspek psikologis turut berperan dalam implikasi dan pengembangan teknologi sistem informasi.
Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer Khristy, Betha Februari; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Computer Anxiety in Accounting Education Context: Relationship with Gender, Personality Types, and Computer Experience. This study examines the relationship between computer anxiety and gender, personality types, as well as computer experience. Samples are 220 students of Accounting Department of Brawijaya University. Measurement of computer anxiety variable in this study is carried out by employing CARS (Computer Anxiety Rating Scale) instrument and personality types variable using MBTI (Myers Briggs Type Indicator) instrument. The study finds that computer anxiety is associated with gender and computer experience, while the variable of personality types proves otherwise. The implication of this study is relevant to accounting education institution to develop curriculum that includes computer-based teaching that is expected to reduce the computer anxiety level.Abstrak: Kecemasan Berkomputer dalam Konteks Pendidikan Akuntansi: Hubungan dengan Gender, Tipe Kepribadian, dan Pengalaman Berkomputer. Studi ini menguji apakah terdapat hubungan antara kecemasan berkomputer dan gender, tipe kepribadian, serta pengalaman berkomputer. Sampel adalah mahasiswa Jurusan Akuntansi Universitas Brawijaya sebanyak 220 responden. Pengukuran variabel kecemasan berkomputer dalam penelitian ini menggunakan instrumen CARS (computer anxiety rating scale) dan variable tipe kepribadian menggunakan instrumen MBTI (Myers BriggsType Indicator). Hasil studi menunjukkan bahwa kecemasan berkomputer berasosiasi dengan gender dan pengalaman berkomputer, namun tidak demikian dengan tipe kepribadian. Implikasi dari penelitian ini relevan bagi institusi pendidikan untuk mengembangkan kurikulum yang memuat pengajaran berbasis computer sehingga diharapkan dapat mengurangi tingkat kecemasan berkomputer.
Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle Fitriana, Annisa; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract: Academic Fraud Behaviour of Accountinng Students: Fraud Triangle Dimension. This study examine the dimensions of Fraud Triangle to explain this effect on the student’s cheating. This study uses a model of research The Academic Dishonesty Scale modifi cation. Sample in this study were 217 accounting students in Brawijaya University Malang. Data was collected through survey methods. This study have obtained empirical evidence that student’s cheating behaviorwas determined by the dimensions of the Fraud Triangle consists of incentive, opportunity and rationalization. Abstrak: Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Triangle. Studi ini menguji dimensi Fraud Triangle untuk menjelaskan perilaku kecurangan akademik mahasiswa dengan menggunakan model The Academic Dishonesty Scale modifi cation.Sampel penelitian adalah 217 mahasiswa akuntansi Universitas Brawijaya Malang. Data dikumpulkan dengan metoda survei. Hasil penelitian memperoleh bukti empiris bahwa perilaku kecurangan mahasiswa ditentukan oleh dimensi Fraud Triangle yaitu tekanan, peluang dan rasionalisasi.
MINAT KEPERILAKUAN INDIVIDU MENGGUNAKAN PIRANTI LUNAK SEBAGAI PENUNJANG PELAPORAN KEUANGAN Azriani, Narulita Rahmi; Subroto, Bambang; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Abstract: Individuals Behavioural Interests Using Software as Financial Reporting Supporting. This study examines determinant of behaviour intention using financial reporting software. The research combined Technology Acceptance Model (TAM) and Theory of Planned Behaviour (TPB) construct. Survey method was used to collect data and 141 questionnaires were distributed to the Bank Perkreditan Rakyat’s staff (BPR) who operated financial reporting software. The results shows that intention to use software is positively affected by Perceived Ease of Use (PEU), Attitude, and Perceived Behaviour Control (PBC). While perceived usefulness and subjective norms do not influence individual behaviour intention.Abstrak: Minat Keperilakuan Individu Menggunakan Piranti Lunak sebagai Penunjang Pelaporan Keuangan. Penelitian ini bertujuan untuk menguji determinan minat keperilakuan individu menggunakan piranti lunak penunjang pelaporan keuangan. Studi ini menggabungkan konstruk model Technology Acceptance Model (TAM) dan Theory of Planned Behaviour (TPB). Penelitian ini menggunakan metode survei dengan responden penelitian sebayak 141 karyawan Bank Perkreditan Rakyat (BPR) Malang Raya yang sehari-hari menggunakan piranti lunak. Hasil penelitian menunjukkan bahwa minat keperilakuan individu menggunakan piranti lunak secara positif dipengaruhi oleh persepsi kemudahan, sikap, dan kontrol perilaku individu, sedangkan, persepsi kegunaan dan norma subjektif tidak memengaruhi minat keperilakuan individu.
Pengaruh Pengetahuan, Modernisasi Strategi Direktoral Jenderal Pajak, Sanksi Perpajakan dan Religiusitas Yang Dipersepsikan Terhadap Kepatuhan Perpajakan Rahmawaty, Stella; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The study’s purpose to examine the factors that influence an individual tax compliance who owns micro,small and medium enterprises in malang. The factors examined in this study is Knowledge, Strategy of Indonesia Taxation Authority, Tax Penalties and Religiosity. Ninety-five individuals possessing micro, small and medium enterprises located in malang are sampled. The sampling method that used was convenience sampling. The results of this study indicated that knowledge influence the attitude of tax compliance in performing tax compliance. Modernization strategy of Indonesia Taxation Authority, tax penalties and religiosity does not have an influence on tax compliance.Keywords : Knowledge, Strategy of Indonesia Taxation Authority, Tax Penalties, Religiosit, taxcompliance, UMKM
Accounting Fundamentals and the Variation of Stock Price: Factoring in the Investment Scalability Sumiyana, Sumiyana; Baridwan, Zaki; Sugiri, Slamet; Hartono, Jogiyanto
Gadjah Mada International Journal of Business Vol 12, No 2 (2010): May - August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

This study develops a new return model with respect to accounting fundamentals. The new return model is based on Chen and Zhang (2007). This study takes into account theinvestment scalability information. Specifically, this study splitsthe scale of firm’s operations into short-run and long-runinvestment scalabilities. We document that five accounting fun-damentals explain the variation of annual stock return. Thefactors, comprised book value, earnings yield, short-run andlong-run investment scalabilities, and growth opportunities, co associate positively with stock price. The remaining factor,which is the pure interest rate, is negatively related to annualstock return. This study finds that inducing short-run and long-run investment scalabilities into the model could improve the degree of association. In other words, they have value rel-evance. Finally, this study suggests that basic trading strategieswill improve if investors revert to the accounting fundamentals.Keywords: accounting fundamentals; book value; earnings yield; growth opportuni­ties; short­run and long­run investment scalabilities; trading strategy;value relevance
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Anak Agung Istri Pradnyarani Dewi Anggi Octavia Irawan Anggrainni Rahayu Annisa Fitriana Annisa Fitriana Ardhitian Herdhiantha Ralind Arum Prastiwi Assagaf, Nawira Amalia Atika, Safira Nur Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Binar Shabika Cindy Nur Oktaviani Putri Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto Eka Firta Puspitasari Eko Ganis Sukoharsono Eliza Noviriani Elok Fitriya Endang Mardiat Endang Mardiati Ermida Fermiana Sonbay Ermida Fermiana Sonbay, Ermida Fermiana Ertambang Nahartyo Erwin Saraswati Estanislau Bana Febrianti, Devi Filemon Marselinus Taek Fina Khillah Fathinah Firda Ayu Amalia Firsty Kinanti Fredinan Yulianda Frinda Ika Yunastiti Gugus Irianto Hafizah, Elena Hariadi, Bambang Holyness Nurdin Singadimedja Hosam Alden Riyadh A.Alazeez Hotasi, Joel Pandu Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Isyrohil Muyassaroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kadek Goldina Putri Dewi Kartika Rusnindita Kartika Rusnindita kevin labbeik Khuluq, Husnul Laksana, Pandu Krida Lalu Roby Rajafi Lestari, Della Puspita Lila Widya Rahajeng Lilik Purwanti M Iswahyudi Made - Sudarna Made Sudarma Maksum, Umar Maria Andian Sri Lianta Maria Andian Sri Lianta Mario Bayu Prasetya Marisca Dwitasari Meita Wulan Sari Meutia Faizza Mirna Amirya Mohamad Khoiru Rusydi Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Hamidi Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Nurul Emil Safitri Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur Restu Guriting Panggalih Retania Astia Risma Candra Waluyani Rizky Firmansyah Rizkyntania, Garin Roekhudin, Roekhudin Rosidi Rosidi * Rosidi Rosidi Rosidi Rosidi Ruth Magdalena Saari Atmini Safina Novitasari Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Susanti Setia Sayekti, SE SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Syaiful Iqbal Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani