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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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FAKTOR INDIVIDU DAN FAKTOR SITUASIONAL : DETERMINAN PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK Adriana, Padma; Rosidi, Rosidi; Baridwan, Zaki
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.761 KB) | DOI: 10.18860/em.v4i2.2456

Abstract

Abstract The purpose of this study is to examine the determinant of tax practitioners ethical decision making behaviour. The factors that were examined in this study were individual factors; PRESOR, Machiavellian, and situational factors; risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship. This study used survey method in gathering the data. Population of this study were tax practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Jawa Timur, Indonesia. A total of 38 samples were processed using Logistic Regression. The model of this study explained 45% determinants of tax practitioners ethical decision making. The results of this study showed that PRESOR and Machiavellian as individual factors affects tax practitioners ethical decision making. Situational factors in this study, which were risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship was proven not to have a significant effect to ethical decision making. Keywords:  Ethical Decision Making, Individual Factors, PRESOR, Machiavellian, Situational Factors.  Abstrak Studi ini bertujuan untuk menguji determinan pengambilan keputusan etis konsultan pajak. Faktor-faktor yang diteliti pada studi ini adalah faktor individu, yaitu PRESOR dan Machiavellian, dan faktor situasional, yaitu preferensi risiko, dominasi profesional, kekinian informasi, dan hubungan profesional. Studi ini menggunakan metode survei dalam pengambilan data. Populasi yang digunakan adalah konsultan pajak yang terdaftar di Ikatan Konsultan Pajak Indonesia (IKPI) Jawa Timur. Sebanyak 38 sampel yang dapat diolah dengan menggunakan regresi logistik dan hasilnya adalah model studi dapat menjelaskan 45% determinan pengambilan keputusan etis konsultan pajak. Hasil studi ini menunjukkan bahwa faktor individu yaitu PRESOR dan Machiavellian memberikan pengaruh signifikan terhadap pengambilan keputusan etis konsultan pajak, sedangkan faktor situasional yaitu preferensi risiko, dominasi profesional, kekinian informasi, dan hubungan profesional tidak berpengaruh secara signifikan terhadap pengambilan keputusan etis.   Kata kunci: Pengambilan Keputusan Etis, Faktor Individu, PRESOR, Machiavellian, Faktor Situasional.
Determinan The Evaluation of Work Unit Application System (Sistem Aplikasi Satker (SAS) : An Information System of Success Model Approach Laksana, Pandu Krida; Subroto, Bambang; Baridwan, Zaki
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.153 KB) | DOI: 10.26675/jabe.v1i1.9756

Abstract

This study aims at examining and analyzing the effects of system quality, information quality, the significance of system on  user satisfaction partaking as mediating variables. The survey was carried through by way of census mode (total sampling) in all individuals using SAS and were employed in work units (Satker) partnering with KPPN Sidoarjo in fiscal year 2016, with the number of 86 research subjects. The used analysis methods was SEM-PLS with the assistance of WarpPLS Software 5.0. The results showed that there was a positive effect of the system quality, the importance of the system, and the usability of the system on users’ satisfaction, but the information quality was not empirically proven effective on user satisfaction. The system quality and information quality positively effected on the usability of the system, but the importance of the system did not affect the usefulness of the system. Keywords: Usability, user satisfaction, information quality, system quality, significance of the system.
The Determinant of Acceptance of SIMDA (Information System of District Management) Implementation on the Government of Batu City Maksum, Umar; Baridwan, Zaki; Subekti, Imam
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.689 KB) | DOI: 10.26675/jabe.v1i2.8494

Abstract

This study aims to examine the factors influencing the acceptability of SIMDA in the Batu Municipal Government. The research model used the Technology Acceptance Model (TAM), which add external construct from D&M success model of information system and other construct namely the commitment of management, social influence and the Individually influence such as computer self-efficacy and personal innovativenes. This research employed census sampling method. The samples are all official of in financial department who use SIMDA. Results of the research showed that perceived usefulness was affected by management commitment, social influence, information quality, system quality, personal innovativeness, and perceived ease of use. In addition, Computer self-efficacy, and personal innovativeness influenced to perceived ease of use. Furthermore, the acceptance SIMDA was influenced perceived usefulness and perceived ease of use. On the contrary, computer self-efficacy did not affect to perceived usefulnessKeywords: Technology Acceptance Model (TAM), Acceptance SIMDA, perceived usefulness, perceived ease of use
The Determinant of Financial Statements-Content Information: Corporate Governance as a Mediating Variable Nurohmi, Siti; Sutrisno, Sutrisno; Baridwan, Zaki
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.955 KB) | DOI: 10.26675/jabe.v1i2.8491

Abstract

This study aimed to examine the effect of human resource capacity, internal control, utilization of information technology and corporate governance of the financial statement information. Retrieving data using a survey method. The sample in this study is the head of the bureau, division chief, section chief, head of the sub-division and the administrative manager of financial spread in the working area of Perum Jasa Tirta I is Brantas River and Bengawan Solo. A total of 148 data processed using smartPLS. The results of this study indicate that the capacity of human resources and internal control affecting corporate governance, in addition to the capacity of human resources and corporate governance affects the financial statements information directly. The implication of this study is the management of Perum Jasa Tirta I must ensure that the human resources that exist in the company are resources that are competent and have sufficient internal control, so as to improve the implementation of corporate governance and financial reporting information delivered in a timely manner. Keywords: determinants of financial statements information, corporate governance.
Kesuksesan Implementasi SIMDA untuk Meningkatkan Akuntabilitas Pengelolaan Keuangan Pemerintah Oktavia, Dwi Dayanti; Saraswati, Erwin; Baridwan, Zaki
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.399 KB) | DOI: 10.18382/jraam.v2i1.65

Abstract

AbstractThis research aimed to analyze the factors that influence regional management information system (SIMDA) using modified DeLone and McLean model approach in the government of Palangka Raya. This study applied a quantitative approach with the questionnaires as data collection techniques. Data analysis using Structural Equation Model (SEM) with 2.0 SmartPLS program. The sample used in this study were 84 respondents drawn from 28 SKPD Government of Palangkaraya. The results of this study indicate that construct quality systems affect the use and satisfaction of users, then the importance of the system affect the user satisfaction and user satisfaction effect on net benefitsAbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kesuksesan sistem informasi manajemen daerah dengan pendekatan model DeLone dan McLean yang dimodifikasi pada pemerintah Kota Palangka Raya. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai teknik pengumpulan data. Analisis data menggunakan Structural Equation Model (SEM) dengan program SmartPLS 2.0. Sampel yang digunakan dalam penelitian ini adalah 84 responden yang diambil dari 28 SKPD Pemerintah Kota Palangka Raya. Hasil penelitian ini menunjukkan bahwa konstruk kualitas sistem berpengaruh terhadap penggunaan dan kepuasaan pengguna, selanjutnya pentingnya sistem berpengaruh terhadap kepuasaan pengguna dan kepuasaan pengguna berpengaruh terhadap manfaat bersih.
The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company Utama, Yopi Yudha; Sukoharsono, Eko Ganis; Baridwan, Zaki
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.078 KB) | DOI: 10.26675/jabe.v3i1.11560

Abstract

The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits
TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE Febrianti, Devi; Hariadi, Bambang; Baridwan, Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.218 KB) | DOI: 10.22219/jrak.v9i1.7175

Abstract

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and  perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage. 
THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK Nurmawati, Binar Arum; Rahman, Aulia Fuad; Baridwan, Zaki Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.715 KB) | DOI: 10.22219/jrak.v10i1.10628

Abstract

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.
Kualitas dan Efektivitas Sistem Informasi Berbasis Komputer Baridwan, Zaki; Hanum, Latifah
TEMA Vol 8, No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/tema.v8i2.102

Abstract

Information system refers to a highly valuable resource for an organization because the organization really needs this kind of resources to ascertain the perfection, effectiveness and efficiency.  To avoid from rejection to the developed information system needs to improve information system quality because it affects the user satisfaction rate for the development system. Research aims at observing whether three dimensions of quality, such as information quality, system quality, and service quality affect the effectiveness of information system.  This effectiveness relies on the user satisfaction rate.  Pursuing this research objective, the used analysis to examine Hypothesis  1  (H I),  Hypothesis  2  (H2),  and  Hypothesis  3  (H3) constitutes  multiple-regression statistic  test. Research  sample  includes  the  employee  or  the  user o f information  system  in  9 types  o f company  or  institution  located  at  East  Java,  with  total  reaching  126 participants. Results of classic assumption fesf indicate that multicolinearity, autocorrelation, and heteroscedasticity don't develop in the regression model.  F test shows that Information Quality, System Quality, and Service Quality simultaneously affect the Computer based Information System Effectiveness. Results of research determine that system quality and service quality have significant effect on system effectiveness, while information quality doesn’t significantly affect system effectiveness.  This becomes evident due to lack of employee's knowledge about the system and shorter work incumbent among the employee. Key words: Information Quality.  System Quality, Service Quality,  System  Effectiveness,  Computer-based Information System
THE INFLUENCE OF CRITICAL FACTORS ON THE BEHAVIOR INTENTION TO COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN CEMENT MANUFACTURES IN LIBYA Abdullah Naheb, Omran; Sukoharsono, Eko Ganis; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol 25, No 1 (2017): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2017.25.1.7

Abstract

Due to the rapid  change  in technology,  businesses  prefer  to track  monetary  transactions using computerized system and the advancements in information technology have eventually led to the introduction  of  Computerized  Accounting  Systems (CAS) to  help  produce  relevant,  trusted,  and representative  financial reports for both management and external users for decision-making without errors.  The shifting from conventional accounting system in Libyan organizations to Computerized Accounting Systems (CAS) resulted in some company’s staff’s resistance on the adoption of the new technologies. Therefore, this study aims to examine the Influence of Critical  Factors  on the Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures  In Libya which are, Performance    Expectancy,   Effort   Expectancy,   Facilitating  Conditions,   Self-efficacy  and   Task- technology fit (TTF) to accountant  Behavioral  Intentions  (ABI) of using (CAS) in Libyans cements organizations. This study utilized quantitative  research  method and survey questionnaires  distributed 240  forms to  employee  of in  accounting  and  finance  department  in  four  biggest  Libyan  cement manufacturers,  Al- Murgab,  Lubda,  Souk Al khamis  and  Zalitan.  The 189 returned forms were analyzed using PLS software.  The result  of analysis  hypothesis revealed  that  there  is a significant effect among  all  variables  to  Behavioral  Intentions,  but,  only,  Effort  Expectancy  does  not  have impacts   on   the   Behavior   Intention   to   Computerized   Accounting   Systems  (CAS)  In   Cement Manufactures In Libya.
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