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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Manajemen Teori dan Terapan Kompartemen : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research BERNAS: Jurnal Pengabdian Kepada Masyarakat Solusi: Jurnal Kajian Ekonomi dan Bisnis Online Learning in Educational Research Unisia Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Efraim Ferdinan Giri
Staf Pengajar Akuntansi – STIE YKPN Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH TRUST, PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, PERCEIVED RISK TERHADAP INTENTION TO USE APLIKASI INVESTASI ONLINE E-BROKERAGE Vira Yuniar Samsul; Efraim Ferdinan Giri
Jurnal Akuntansi Dan Manajemen Vol 36 No 2 (2025): JAM Vol 36 No 2 Agustus 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i2.162

Abstract

This study aims to analyze the relationship between trust, perceived usefulness, perceived ease of use, perceived risk on the intention to use e-brokerage online investment applications. This research is a primary data and uses a quantitative descriptive method with a purposive sampling method, while the data collection technique in this study uses a questionnaire survey method with 132 respondents. These respondents were taken from various people who use e-brokerage online investment applications with different characteristics of age, gender, occupation and education. The data analysis method used in this study is the Structural Equation Modeling method with the Smart Partial Lease Squares (Smart PLS) application. The results of this study indicate that perceived ease of use and perceived risk have a positive effect on the intention to use e-brokerage online investment applications, while trust and perceived usefulness have no effect on the intention to use e-brokerage online investment applications.
Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

Abstract

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.
Digital Governance-Informed Instructional Design Framework for Madrasah Education: A Systematic Literature Review Muslikun Muslikun; Theresia Trisanti; Rusmawan Wahyu Anggoro; Efraim Ferdinan Giri; A. Umar
Online Learning In Educational Research (OLER) Vol. 6 No. 1 (2026): Online Learning in Educational Research
Publisher : CV FOUNDAE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/oler.v6i1.1027

Abstract

The current era of modern Madrasah (Islamic schools) mandates their capacity to show not only effective learning outcomes but also their performance in public accountability aligned with digital governance. Nevertheless, the process of administrative digitization and instructional processes are conducted separately, leaving performance management scattered across these two areas. The present study intends to come up with an integrated conceptual framework that can effectively combine the concepts of Digital Governance (DG) and Instruction Design (ID). Using a Systematic Literature Review methodology (from 2015 to 2025) and Conceptual Design-Based Research approach, the study made use of a Boolean search string containing key terms like (”Digital Governance" or ”Public Accountability") and (”Instructional Design" or ”Data-Driven Learning") and "Madrasah". In total, out of 1,450 identified literature, a PRISMA-based screening technique yielded 55 studies after applying certain inclusion criteria such as peer-reviewed English language articles. In this way, DG-ID Integration Framework is designed by developing four major pillars consisting of data governance in relation to accountability; digital infrastructure and its alignment to policy; ID-informed pedagogical modalities; and stakeholders’ e-participation.
DAMPAK KEY AUDIT MATTERS, OPINI AUDIT, DAN FEE AUDIT PADA AUDIT DELAY Fachri Rasya Ramadhan; Efraim Ferdinan Giri
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.276

Abstract

This research aims to analyze the effect of Key Audit Matters (KAM), Audit Opinion (OA), and Audit Fee (FA) on Audit Delay (AD) in Consumer Cyclical sector industry. The research sample consists of 100 companies selected using a purposive sampling method from a total of 166 companies during the 2022–2024 period in the Consumer Cyclical industry. The total sample used in this study is 300 company years. The data used is secondary data from annual reports on the IDX. Data analysis uses the E-Views 12 panel data regression method. The analysis was carried out on three data groups, namely: all audit delay data, audit delay < 90 days, and audit delay > 90 days. The results of this study indicate that audit opinion is an important variable that has a significant effect on audit delay, especially in the audit delay group > 90 days. The results show that KAM and FA do not have a significant effect on audit delay. The results of this study imply that audit delay still occurs and needs to be reduced to support investment decisions by investors and creditors.
Co-Authors A. Umar Adilin, Jihan Mega Algifari Anshori, Syahri Atika Jauharia Hatta Hambali Deranika Ratna Kristiana Doddy Hapsoro Efraim Ferdinan Giri Fachmi Pachlevi Yandra Fachmi Pahlevi Fachri Rasya Ramadhan Felista Mardiana Tae Nahak Hapsari, Dheanira Ayu Haryono Subiyakto, Haryono Kholil, Asyhar Marwanta, Y.Yohakim Muslikun Muslikun Muslikun, Muslikun Rudy Badrudin Rusmawan Wahyu Anggoro Shita Lusi Wardani Theresia Trisanti Umar, A. Vira Yuniar Samsul Vivaldi Ilham Nur