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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 Jurnal Pengabdian kepada Masyarakat Nusantara 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

Author-ID : 240852

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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EXPERIMENTAL TEST OF FRAMING AND NON-PROFESSIONAL INVESTORS DECISION: STUDY OF RISK INFORMATION IN IFRS NO. 7 Negina Kencono Putri; Zaki Baridwan; Supriyadi Supriyadi; Ertambang Nahartyo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.82

This study attempts to predict the impact of framing in decisions that preceded the presence ofrisk information in the format of value at risk and sensitivity analysis, and also preliminary evidencein assessing the implementation of a predetermined standard. It was done experimentallywith the design of between-within-subject design and 2 (Format: VAR & SA) x 2 (Frame: Gain &Loss) factorial using 15 students of Master of Accounting program and PPAK program that actsas a participant in the experiment. The result showed that there are no differences in decisionsmade by participants if the information is presented in the form of value at risk or sensitivityanalysis. This suggests that participants did not give different weights to the format of risk reportsthat are presented, so it can be concluded that both the format of risk reports in this studydid not affect the investment decisions. Thus, companies can choose one of two formats to meetthe obligations of the risk statement presentation required by the IFRS No. 7. This study alsoprovides additional evidence that the individual decisions can be influenced by framing andproves that theory within the framework of Prospect Theory plays a role in investment decisions.

STUDI FENOMENOLOGI: PEMAKNAAN SISTEM PENGENDALIAN INTERNAL – LINGKUNGAN PENGENDALIAN PADA DEA CAKE AND BAKERY Sahara Andi Fitranty; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.386 KB)

Penelitian ini dilatarbelakangi oleh fenomena bisnis Dea Cake and Bakery yang tersebar di seluruh Jawa timur hingga Purwokerto tersebut bukan sebuah bisnis franchise, melainkan sebuah bisnis dengan model owner centre dan owner partner sehingga SPI dalam bisnis tersebut dapat dikatakan masih lemah . Tujuan dari penelitian ini adalah untuk mengungkap pemakanaan Sistem Pengendalian Internal berdasarkan implementasi Lingkungan Pengendalian bisnis. Studi ini menggunakan pendekatan fenomenologi, dengan paradigma interpretif sebagai payung penelitian. Peneliti melakukan wawancara dengan struktur pertanyaan semi terbuka serta dokumentasi sebagai teknik pengambilan data yang dilakukan dibeberapa tempat berbeda, yaitu rumah pemilik Dea Cake and Bakery dan kantor pusat di daerah Kepanjen, Jawa timur. Dengan adanya studi ini menunjukkan bahwa tiap pelaku bisnis mempunyai style tersendiri dalam mengimplementasikan aturan dan standart, dimana hal tersebut menunjukkan bahwa tiap orang mempunyai perbedaan makna mengenai SPI, tidak terlepas dari seberapa dalam pengetahuan mereka tentang SPI itu sendiri secara teori. Adanya perbedaan operating style bukan sebuah alasan penghambat suatu bisnis untuk berkembang dengan cepat, karena style yang dimiliki oleh pelaku bisnis tersebut dinilai dan diyakini baik untuk diterapkan. Kata kunci: Pemaknaan Sistem Pengendalian Internal, Implementasi Lingkungan Pengendalian, Dea Cake and Bakery, Fenomenologi

FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KETIDAKJUJURAN AKADEMIK : MODIFIKASI THEORY OF PLANNED BEHAVIOR (TPB) Yanti Trie Handayani; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.366 KB)

The purpose of this study was to examine the factors that influence the behavior of academic dishonesty . This study replicates a modified model of Theory of Planned Behavior ( TPB ) developed by Beck and Ajzen (1991 ) . Theory of Planned Behavior ( TPB ) is a theoretical framework that examines the relationship between attitude , subjective norm , perceived behavioral control and moral obligation to behave interest and the relationship between interest behave towards academic dishonesty behavior . This study uses survey data collection with students in the Department of Accounting Faculty of Economics and Business UB as a population . A total of 169 of data ( questionnaire ) can be processed using smartPLS . The results showed that the attitude does not affect the behavior of interest . Meanwhile, subjective norm , perceived behavioral control and moral obligation affect the intention . Intention behave affects the behavior of academic dishonesty . The results of this study have an impact on the academic Department of Accounting Faculty of Economics and Business to consider the factor subjective norm , perceived behavioral control and moral obligation in determining the policy to minimize behaviors that occur in academic dishonesty among students . Keywords : Theory of Planned Behavior (TPB), attitude,subjective norm, perceived behavioral control, moral obligation, intention, academic dishonesty.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.573 KB)

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.

FAKTOR-FAKTOR SIKAP YANG MEMPENGARUHI MINAT PENGGUNAAN INTERNET BANKING Maria Andian Sri Lianta; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

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.

PERAN ALOKASI BONUS DAN PEMAHAMAN BALANCED SCORECARD DALAM PEMILIHAN PROYEK INVESTASI Meutia Faizza; Bambang Purnomosidhi; Zaki Baridwan
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Peran Alokasi Bonus dan Pemahaman Balanced Scorecard dalam Pemilihan Proyek Investasi. Penelitian ini mencoba untuk menelaah peran balanced scorecard sebagai alat untuk membantu dalam pengambilan keputusan investasi. Penelitian ini menggunakan metode controlled laboratory experiment dengan sejumlah mahasiswa pascasarjana akuntansi dan manajemen sebagai partisipan. Pengujian statistik pada data penelitian menunjukkan bahwa partisipan yang telah diberi pemahaman balanced scorecard cenderung memilih proyek yang lebih berorientasi pada keuntungan jangka panjang. Oleh karena itu pelatihan mengenai konsep dan teknik penugasan penting untuk diberikan. Selain itu, manajemen harus membuat dasar alokasi bonus yang tepat untuk meningkatkan kinerja karyawan. Abstract: The Role of Bonus Allocation and Understanding of the Balanced Scorecard in the Selection of Investment Projects. This research attempts to examine the role of the balanced scorecard as a tool to assist in making investment decisions. This research uses controlled laboratory experiment method with a number of accounting and management postgraduate students as participants. Statistical testing on research data shows that participants who have been given a balanced scorecard understanding tend to choose projects that are more oriented to long-term benefits. Therefore training assignment concepts and techniques are important to be given. In addition, management must make the right allocation base to improve employee performance.

EVALUASI PENGENDALIAN INTERNAL DALAM PENYELESAIAN PEMBIAYAAN BERMASALAH IB MUAMALAT MODAL KERJA PADA PT. BANK MUAMALAT INDONESIA KCU KEDIRI Cindy Nur Oktaviani Putri; zaki baridwan
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 1 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i1.1129

An organization or company usually has guidelines or guidelines for carrying out internal control or internal controlling in accordance with the character and culture of the organization or company. In conventional and Islamic banking, internal control is needed to regulate all operational activities therein. PT. Bank Muamalat Indonesia KCU Kediri also implements internal controls, of course in accordance with sharia principles in all activities including the financing of iB Muamalat Working Capital. In the iB Muamalat Working Capital financing, this internal control is used to minimize the occurrence of problematic financing or bad credit. Non-performing financing or credit is a big problem for the banking sector, therefore it is necessary to have internal controls and techniques in resolving problem financing.

The Influence of Sponsored Post Towards The Urge to Buy Implusively on The Information Technology System of The Social Media of Instagram Anggrainni Rahayu; Zaki Baridwan
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p95-109

This study examines the influence between variables of similarity, vicarious expression, aesthetic appeal, cognitive trust, affective trust, product affection, and urge to buy impulsively on the social media of Instagram. The method used for collecting the data in this study was the survey method. The samples were collected using the convenient sampling techniques. The utilized data analysis techniques used in this study were validity testing, reliability testing, and hypothesis testing. The data analysis process was conducted with the aid of Partial Least Square (PLS). The results of this study showed that similarity positively influences cognitive and affective trust, vicarious expression and aesthetic appeal positively influence product affection, cognitive trust positively influences affective trust, affective trust positively influences product affection, cognitive trust does not influence the urge to buy impulsively, and affective trust and product affection positively influence the urge to buy impulsively.

STUDI FENOMENOLOGI ATAS DILEMA ETIS AUDITOR INTERNAL PEMERINTAH Eliza Noviriani; Unti Ludigdo; Zaki Baridwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah memahami realitas dilema etis yang dihadapi oleh auditor internal pemerintah di Inspektorat Provinsi Kalimantan Barat serta tindakan yang ditempuh auditor untuk mengatasi dilema itu. Mayoritas penelitian-penelitian terdahulu mengkondisikan dilema etika dalam desain skenario. Oleh karena itu penelitian ini termotivasi untuk meneliti dilema etis yang lebih berbasiskan lapangan dengan paradigma interpretif. Dengan menggunakan pendekatan dan metode penelitian fenomenologi, dapat disimpulkan bahwa (1) auditor merasakan dilema saat mendapat intervensi dari obrik, (2) auditor mengalami perasaan tidak enak hati saat melaporkan kesalahan teman, (3) auditor harus menghadapi persepsi publik, (4) auditor merasa kecewa ketika Laporan Hasil Pemeriksaan tidak ditandatangani serta (5) keterbatasan jumlah auditor, waktu audit dan infrastruktur pendukung merupakan faktor penghambat audit. Dilema etis dalam berbagai macam situasi tersebut diatasi auditor dengan mewujudkan elemen kesatuan kesadaran. Dengan ber- landaskan pada kesadaran spiritual, kesadaran sosial, kesadaran profesi dan kesadaran hukum yang terinternalisasi dalam dirinya maka perilaku etis auditor dapat terwujud.

Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

ABSTRACT This study aims to examine the relationship between the determinants of the use of accounting information systems in village financial management through behavioral aspects using the UTAUT model including performance expectancy, effort expectancy, social influence, and facilitating condition on behavioural intention. This study uses quantitative methods and data collection using a questionnaire. The study population was village offices in Banyuwangi Regency, while the samples used in this study used judgment sampling techniques. The collected data was analyzed using SmartPLS ver.2.0.M3. The results showed that performance expectancy, effort expectancy, and facilitating conditions had a positive and significant effect on behavioural intention using the system, while the social influence on behavioural intention using the system was not supported. In addition, the effects of male or female gender as well as the effects of masculine or feminine gender as moderating are not supported.

Co-Authors . Rosidi A.A. Ketut Agung Cahyawan W Abdullah Naheb, Omran Agus Sugiono Aisyah, Intan 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 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 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 Khuluq, Husnul 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 Ulfa, Ice Maria Unti Ludigdo Unti Ludigdo Unti, Ludigdo Utama, Yopi Yudha Uun farida Wahyuni, Amelia Dwi Wickramasinghe, Danture Windhoningsih, Alindha Yanti Trie Handayani

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