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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA 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 Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi Bisnis & Manajemen (ABM) Interdisciplinary Social Studies TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Manajemen Perbankan Keuangan Nitro 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
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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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
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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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
Determinan Kepercayaan Individu: Studi Empiris Konteks Sistem E-Payment Putri, Dita Widya; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan Penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi kepercayaan dalam konteks sistem e-payment. Penelitian ini menggunakan metode survei dan mengambil sampel mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang dengan jumlah sampel yang dapat diolah sebanyak 178 responden. Dalam penelitian menggunakan Partial Least Square  (PLS) digunakan untuk menguji data penelitian. Semua hipotesis didukung dengan ditunjukkan dalam hasil pengujian, bahwa semua konstruk antara lain persepsi keamanan, perlindungan secara teknis, pernyataan keamanan berpengaruh positif terhadap persepsi kepercayaan, sedangkan konstruk persepsi risiko mempunyai hubungan negatif dengan persepsi kepercayaan dalam konteks sisten  e-payment. Implikasi penelitian ini dapat digunakan oleh penyedia layanan e-payment untuk lebih mengutamakan faktor persepsi keamanan, perlindungan secara teknis, pernyataan keamanan, dan persepsi risiko, sehingga mendapat kepercayaan dari individu untuk menggunakannya. Penelitian ini juga dapat digunakan oleh penyedia layanan  e-payment  untuk meningkatkan kualitas sistemnya supaya individu percaya bahwa sistem tersebut aman dan nyaman untuk digunakan.Kata Kunci: Persepsi keamanan, perlindungan secara teknis, pernyataan keamanan, persepsi risiko, persepsi kepercayaan.
Pengaruh Kepercayaan, Persepsi Resiko, Persepsi Manfaat, dan Persepsi Kontrol Perilaku Terhadap Niat Penggunaan Sistem E-Commerce Novitasari, Safina; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi niat untuk menggunakan sistem  e-commerce. Penelitian ini dilakukan di Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang dengan menggunakan metode survei. Peneliti memperoleh  respon sebanyak 225  mahasiswa Jurusan Akuntansi yang menggunakan layanan sistem e-commerce. Peneliti menggunakan Partial Least Square  (PLS) untuk menguji data penelitian. Hasil pengujian untuk model ini menunjukkan bahwa konstruk kepercayaan, persepsi manfaat, dan persepsi kontrol perilaku berpengaruh terhadap niat penggunaan sistem  e-commerce. Sebaliknya, konstruk persepsi resiko tidak berpengaruh terhadap niat penggunaan sistem  e-commerce. Hal ini berarti bahwa niat untuk menggunakan sistem e-commerce dipengaruhi oleh kepercayaan, persepsi manfaat, dan persepsi kontrol perilaku. Implikasi dari penelitian ini bagi pihak manajemen perusahaan dan pengembang sistem layanan  e-commerce  agar memperhatikan kembali faktor kepercayaan, manfaat, dan kontrol perilaku  dalam menerapkan dan mengembangkan transaksi  e-commerce pada sistem jual belinya.Kata Kunci: kepercayaan, persepsi resiko, persepsi manfaat, persepsi kontrol perilaku, niat,  e-commerce
Minat Keperilakuan Individu Menggunakan Sistem Online Shopping:Pendekatan Modifikasi Technology Acceptance Model dan Theory of Planned Behavior Dewi, Betha Kharisma; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Situskomersial memberikanlayanan baru bagi konsumen untuk berbelanjaprodukjasa melalui sistemonline shopping.Sitem belanjavia  internetinisemakin diminatioleh konsumenkarena memberikanbanyak manfaat dan kemudahan.Penelitian inibertujuan untukmengujifaktor-faktoryangmempengaruhi sikap,  norma subjektif,  danminatuntuk menggunakanlayanan  online shopping  denganmemodifikasikanmodelTechnology Acceptance Model(TAM)oleh Davis(1989)  danTheory of Planned Behavior(TPB) olehAjzen(1991)  sebagaipenggabunganduamodelyangdigunakanolehLin(2007) danBhattacherjee(2000).Penelitian inimenggunakan metode survei untuk memperoleh data. Responden penelitian ini sebanyak187 mahasiswaAkuntansiFEB universitasBrawijaya  yangpernahmenggunakanlayanan  online shopping.Peneliti  menggunakanteknik regresi linier bergandauntuk menganalisis datadenganmenggunakansoftware SmartPLS(Partial Least Square). Hasil penelitianinijurusanmenunjukkan bahwakonstruk sikap  dan norma subjektifberpengaruhpositifterhadapminat menggunakansistem  online shopping. Implikasidaripenelitianini relevan bagidesainer sistem dan penyedia layanan  online shopping.Bagi  pihakdesainer sistem agar lebih memperhatikan persepsikegunaan dan persepsi kemudahan penggunaan dalam menciptakan sistembelanja onlineyangbermanfaat danmudah dipahami oleh konsumen.Bagi penyedialayanan online shopping  agarlebih memperhatikanpengaruhinterpersonaldanpengaruheksternaldalammempromosikanlayananan online shopping kepadakonsumennya.Katakunci :Technology Acceptance Model(TAM),Theory of Planned Behavior(TPB),online shopping,minatkeperilakuan
ANALISIS SISTEM PENGENDALIAN INTERNAL DALAM SIKLUS PENGHASILAN (Studi Kasus pada Shima Co., Ltd) Maghfiroh, Intan Sartika Eris; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Industri yang tengah bertumbuh saat ini menuntut  entitas bisnis untuk memiliki sistem pengendalian  internal yang baik sehingga dapat meningkatkan kinerja untuk bersaing di pasar. Shima Co., Ltd sebagai salah satu perusahaan dagang yang memiliki pangsa pasar domestik dan internasional juga menghadapi berbagai risiko. Penelitian ini memiliki tujuan untuk memahami  implementasi sistem pengendalian internal yang  diterapkan pada siklus penghasilan Shima Co., Ltd dan memberikan rekomendasi atas kelemahan yang ditemukan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data dalam metode ini diperoleh melalui observasi, wawancara, dan dokumentasi. Berdasarkan hasil penelitian, diketahui bahwa Shima Co. Ltd telah menerapkan pengendalian internal yang sesuai dengan komponen pengendalian internal menurut COSO tetapi masih memerlukan beberapa perbaikan. Perbaikan perlu dilakukan pada  kebijakan otorisasi transaksi dan pendokumentasian Standar Operasional Prosedur.Kata kunci: Sistem Informasi Akuntansi, Sistem Pengendalian Internal, Siklus Penghasilan
Determinan Minat Individu Melakukan Transaksi Berbasis Online Aisyah, Intan; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objective of this research is to examine factors that influence individualintention of doing online transactions. This research is a combination of variables from the researches done by Xu (2000) and Barnes (2014), which used the model of Theory of Reasoned Actions (TRA) as the basis of their researches. This research used survey method to collect data. Samples of this research were female students of Accounting in Economics and Business Faculty Brawijaya University who had ever done online transactions. A total of 156 data can be analyzed by using SmartPLS software. The result of this result shows that attitude, subjectivenorms, personality traits and perceived privacy have significant effect toindividual intention of doing online transactions. Whereas perceived security has no significant influence to individual intention of doing online transactions. It means that individual intention of doing online transactions is influenced by attitude, subjective norms, personality traits and perceived privacy. The implication of this research is relevant for management of the company that concern about online transactions to consider the attitude, subjective norns, personality traits and perceived privacy in applying and developing their online transaction system.Keywords: Theory of Reasoned Actions (TRA), online transactions, intention, attitude, subjective norms, personality traits, perceived security,perceived privacy
FACTORS AFFECTING THE MOTIVATION ON INTEREST STUDENTS TO PARTICIPATE AN ACCOUNTING PROFESSION EDUCATION (Empirical Study on Accounting Students in Four State University Est Java) Dewi, Puspita Nurindah; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aimed to determine the factors that affect the interests of accounting students at four State University in East Java to follow PPAk. The variables used are quality motivation, career motivation, economic motivation, achievement motivation, and awards / recognition motivation. The population in this research is a student majoring in Accounting S1 2011 wich is still active in four State University in East Java. Samples used in this research is 363 respondents. In the research data used primary data obtained from questionnaire. The method used in this study is a survey method. Data were tested by using SmartPLS ver. 2.0 M3. The results of this research shows that the career motivation, achievement motivation, and awards/recognition motivation have a significant influence toward the interest of accounting students to follow an PPAk. While quality motivation and economic motivation has no significant influence toward interest of accounting students to follow an PPAk.  Keywords : Quality Motivation, Career Motivation, Economic Motivation, Achievement Motivation, Awards/Recognition Motivation, Interest, Accounting Profession Education
FACTORS AFFFECTING ATTITUDE TOWARD USING MOBILE COMMERCE: MODIFIED THEORY OF TECHNOLOGY ACCEPTANCE MODEL (TAM) Rahajeng, Lila Widya; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The objectives of the research are to examine some factor that influence of age and gender on attitude toward using mobile commerce services by modified a model of Technology Acceptance Model (TAM) developed by Davis in 1989. This research was conducted at Economic and Business Faculty of Brawijaya University in Malang by use a sample survey methodology. Researcher has got response from 244 students of Accounting Majors who ever use mobile commerce. The data were analyzed by use Partial Least Square (PLS). The result of analysis for this model shows that the construct attitude affected by perceived usefulness and perceived ease-of-use, it is also found that construct of age did not affected by perceived usefulness and perceived ease-of-use, along with the construct gender did not affected by perceived usefulness but influenced of perceived ease-of use to use mobile commerce. This means that the attitude to use mobile commerce is influenced by the construct perceived usefulness and perceived ease-of-use, also perceived ease of use is affected by gender. The implication of the research relevant to the management and system analyst to consider factors of perceived usefulness and perceived ease-of-use in applying and developing mobile commerce transaction. Moreover, it is also important to consider factor of age and gender in affect the perceived usefulness and age factor in affect the perceived ease-of-use. Key words: Technology Acceptance Model (TAM), mobile commerce, attitude, perceived usefulness. Perceived ease of use, age, gender.
DETERMINAN INDIVIDU TERHADAP PENGGUNAAN MOBILE BANKING: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) (Studi pada Masyarakat Pengguna Mobile Banking di Kabupaten Lamongan) Resita, Indri Nur Nur; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study purposes to examine the factors that influence individual intention to use mobile banking services by modified Technology Acceptance Model (TAM). The antecedent of individual intention to use mobile banking in this research are perceived usefulness, perceived ease of use, perceived risk, and attitude. This research was conducted at city of Lamongan residents who use mobile banking facility from Bank Mandiri, Bank BNI, and Bank BRI by survey method. A number of 200 questionnaires were distributed and 122 questionnaires have been received back can be used. The data were analyzed by Partial Least Square (PLS) using SmartPLS version 2.0M3 sofware. The result of study showed that perceived usefulness, perceived ease of use, and perceived risk affect individual attitude to use mobile banking. Attitude toward using affect an individual behavioral intention to use mobile banking. The implications of this research are relevant for bankng institutions and mobile banking analyst to consider the factors which influence an individual intention to use mobile banking in the development the information systems. Keywords: Technology Acceptance Model (TAM), mobile banking, perceived usefulness, perceived ease of use, perceived risk, attitude, behavioral intention.
PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, PERSEPSI KEYAKINAN, PERSEPSI KREDIBILITAS DAN KEPERCAYAAN TERHADAP MINAT MENGGUNAKAN LAYANAN E-BANKING farida, Uun; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji faktor- faktor yang mempengaruhi minat mahasiswa dalam menggunakan layanan electronic banking. Penelitian ini menggunakan modifikasi model Technology Acceptance Model (TAM) yang dikembangkan oleh Davis pada tahun 1989.Penelitian ini menggunakan metode survey untuk memperoleh data. Responden penelitian ini sebanyak 195 mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya yang pernah menggunakan layanan electronic banking. Analisis dilakukan dengan menggunakan Software Smart PLS versi 2.0M3. Hasil analisis untuk model ini menunjukkan bahwa konstruk persepsi kegunaan dan persepsi kredibilitas berpengaruh terhadap minat menggunakan layanan elektronic banking. Sebaliknya konstruk persepsi kemudahan, persepsi keyakinan dan kepercayaan tidak berpengaruh terhadap minat menggunakan layanan elektronic banking.Implikasi dari penelitian in relevan bagi pihak managemen bank dan analis electronic banking agar memperhatikan kembali faktor kemudahan penggunaan dan kesesuaian dalam menerapkan dan mengembangkan transaksi electronic banking pada sistem perbankannya. Kata Kunci: Technology Acceptance Model (TAM), electronic banking, minat, persepsi kegunaan, persepsi kredibilitas.
Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan Albert Adi Nugroho Ali Djamhuri Ali Djamhuri Amalia Puspitasari, Andini 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 Atmini, Saari Aulia Fuad Rahman Azzahra, Rifka Bagaskara, Kurniarga Bambang Hariadi Bambang Purnomosidhi Bambang Subroto Bentarani Suwardi Betha Februari Khristy Betha Februari Khristy Betha Februari Khristy Betha Kharisma Dewi Cindy Nur Oktaviani Putri Citra Dewi Citra Dewi Citra Sarasmitha Darmawan, Yogi Dendhi Agung Nugroho, Dendhi Agung Devi Febrianti Dewi, Anak Agung Istri Pradnyarani Dewi, Kadek Goldina Putri Dewi, Puspita Nurindah Dharma, Ida Bagus Surya Dicky Andriyanto Dicky Andriyanto Dita Widya Putri Dwi Dayanti Oktavia Edwin Adityasto 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 farida, Uun 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 Husnul Khuluq Imam Subekti Intan Aisyah Intan Lifinda Ayuning Putri Intan Sartika Eris Maghfiroh Iwan Triyuwono Jalal Ikram, Abdi Dzul Joasenita Hornay Jogiyanto Hartono Jubran, Dhwo Kartika Rusnindita Kartika Rusnindita kevin labbeik Khoiru Rusydi, Mohamad labbeik, kevin 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 Mudinillah, Adam Muhammad Abadan Syakura Muhammad Abadan Syakura Mutmainah Mutmainah Muyassaroh, Isyrohil Narulita Rahmi Azriani Narulita Rahmi Azriani Nasution, Nursanita Nawira Amalia Assagaf Negina Kencono Putri Negina Kencono Putri Ni Luh Feby Millennia Yustina Nining Ika Wahyuni Nurkholis Nurkholis Nurlita Novianti Nurmawati, Binar Arum Nurofik Nurofik, Nurofik Nurohmi, Siti Oktavia, Dwi Dayanti Padma Adriana Pradhita Saraswati Pratama, Fadhil Irvan Puspita Nurindah Dewi Puspitasari, Eka Firta Rachma Widyaningrum Rahayu, Anggrainni Rahmah, Ridhan Rahmanti, Virginia Rani Widiyasari Eko Putri Ratna Candra Sari Resita, Indri Nur Nur 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 Ruth Magdalena, Ruth Safina Novitasari Safitri, Nurul Emil Sahara Andi Fitranty Sari Atmini Sartika Sari Ayu Tjini Shabika, Binar Slamet Sugiri Stella Rahmawaty Steven Morris Lawrence Sumiyana Sumiyana Supriyadi Supriyadi Supriyadi Supriyadi Susanti Setia Sayekti, SE Susanti Setia SE Sayekti SUTRISNO Sutrisno T Sutrisno T Sutrisno, Sutrisno Syaiful Iqbal Tri Utami, Dian Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani