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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Paradigma : Journal of Science, Religion and Culture Studies Jurnal JSIKA Jurnal Ilmiah Mahasiswa FEB AKSIOMA: Jurnal Program Studi Pendidikan Matematika The International Journal of Accounting and Business Society Jurnal Bina Praja Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara IRJE (Indonesian Research Journal in Education) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian UNDIKMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Bina Bangsa Empiricism Journal Jurnal Sistem Informasi Universitas Dinamika Jurnal Management Risiko dan Keuangan Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Hariadi
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements Alsawayeh, Ali Mohamed; Sukoharsono, Eko Ganis; Hariadi, Bambang
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.657

Abstract

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance. Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software. Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level). Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java. Originality/value —  The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels. Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia. Paper type — Exploratory Research
The Effect of Book Tax Difference, Foreign Ownership and Transfer Pricing on Tax Avoidance with Profit Management as Moderating Variables Shabika, Binar; Hariadi, Bambang; Baridwan, Zaki
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.687

Abstract

Purpose — The main objective of this research is to test which is to find out the effect of the book-tax difference, on the other hand, foreign ownership and transfer pricing that is adjusted for tax avoidance, which focuses on the level of profit management which is positioned as an aspect of the moderating variable. Design/methodology/approach — This study focuses on secondary data in the form of samples from several companies engaged in manufacturing, which were listed on the Indonesia Stock Exchange from 2016 to 2019. The companies sampled in this study amounted to 31 companies for 4 years. which is used as a purposive sampling method. The form of data analysis used leads to the Partial Least Square (PLS) method, where it is necessary to use SmartPLS version 3. software. Findings — The study's results found that book-tax difference and transfer pricing influence avoiding taxes. However, the level of foreign ownership does not affect the level of tax avoidance. The research results regarding profit management variables could be moderated regarding the relationship between book-tax difference and transfer pricing on tax avoidance. Still, it cannot relate to the relationship between foreign ownership and tax avoidance practices. Paper type — Quantitative
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan Dharmawan, Nyoman Ari Surya; Hariadi, Bambang; Adib, Noval
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.696

Abstract

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions. Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied. Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done. Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards.  Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
Higher-Order Models in the Theory of Planned Behavior to Predict Whistleblowing Intention Hamdani, Ujang; Roekhudin; Hariadi, Bambang
Jurnal Bina Praja Vol 14 No 1 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.31-41

Abstract

The low rank of Indonesia's Corruption Perception Index (CPI) 2021 indicates that government fraud is still a significant problem. One improvement in bureaucracy reform is the whistleblowing system to report wrongdoing. Although this system is applicable, the effectiveness of whistleblowing as a mechanism to detect fraud depends on the willingness of an employee to report misconduct. As a part of government management systems in local government, the internal auditor has a unique position to detect fraud as early as possible in their organization. They conduct regular monitoring of other agencies to know the fraud before. This research investigates internal auditors' intention to report fraud in the local government. By employing the theory of planned behavior, variables in this study were attitude toward whistleblowing, subjective norms, perceived whistleblowing control, and internal whistleblowing intention. This study was mixed-method research with a sequential explanatory design approach. Data were obtained from questionnaires of 201 internal auditors in local government and in-depth interviews to produce a complete study result. The researcher adopted a higher-order model in PLS-SEM to explain the relationship between components of the theoretical construct. Higher-order models facilitate a construct on a more abstract higher-level dimension and its more concrete lower-order subdimensions. The findings of this research revealed that attitude toward whistleblowing, subjective norms, and perceived whistleblowing control positively affected the intentions of the internal auditor to report wrongdoings internally. The result of this study can be implemented by the local government to effectively improve some policies related to moral education and whistleblowing systems.
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.
Developing A Differentiated Learning Model Based on Artificial Intelligence : Implementation in The Mathematics Classroom Sunarto, M. J. Dewiyani; Hariadi, Bambang; Lemantara, Julianto
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 2 (2024): June
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i2.11135

Abstract

This study aims to produce a model that can meet the needs of Differentiated Learning based on AI. This method used research and development (R&D) with the Generic Desain Research Model (GDRM). The subject of this study was mathematics education experts and mathematics learning model experts. Instruments used in this study include quality validity assessment and feasibility assessment analysis. The data analysis techniques used were quantitative methods with learning model validity assessment criteria that use A Linkert Scale of 1-4. The test results of the AI-based Mathematics learning model show that (1) the Content Validity test resulted in an average of 3.47 which means the model is very valid, and (2) The average feasibility test is 3.43, which means it is also very valid. The results showed that the AI-based Mathematics learning model can be implemented in differentiated mathematics classes and train students to learn independently, think critically, provide solutions to problems, and have the courage to convey solutions.
Co-Authors Achmad Andi Setyawan Ade Buwono Suharto Agata Rangga Pamungkas, Agata Rangga Agus Dwi Churniawan Agus Dwi Churniawan, Agus Dwi Aisyah Kiki Farashinta Akbar, Jamrodzi Firdhani Akbar, Jamrodzi Firdhani Ali Djamhuri Alsawayeh, Ali Mohamed Ambarsari, Dessy Amelia Tan Angga Hanggar Satyawan Ashari, Pangestika Ayu Ashari, Pangestika Ayu Astia Putriana, Astia Ayu Retno Ambarwati Bani, Amira Yusyah Binar Kurnia Prahani Binti, Binti Shofiatul Jannah Brian Nusual Karyana Murti Budi Jatmiko Budi Jatmiko Budiharjo, Yusuf Budiharjo, Yusuf Darusman, Andi Darusman, Andi Devi Luciana Apriliawati Dharmawan, Nyoman Ari Surya Dita Astrina Maysaroh Edo Yonatan Koentjoro Effendi, Pradita Maulidya Eko Ganis Sukoharsono Elfasa, Zayed Elfasa, Zayed Erwin Soetomo Erwin Sutomo Fadila, Rullyana Nur Ferdy Faizal Prasetya Putra Fitrayana, Mochamad Winnedi Fitrayana, Mochamad Winnedi Fitri Andriani, Fitri Gigih Haris Pradana Gusti Adistriani Hakim, Mesra Berlyn Hamdani, Ujang Hamidah, Jauharoh Hasna Handayani, Mey Handayani, Mey Hangga Yuda Rozaqi Herfiyanto, Prasetyo Herfiyanto, Prasetyo Hergantoro, Firman Anom Hevea Bori Perdana Imam Subekti Indra Perdana Simanjuntak Insan, R. Iqbal Amirul Irfandi Agung Perdana Iwan Triyuwono Jamali, Nashir Jamhari Jamhari Jamrodzi Firdhani Akbar Julianto Lemantara Kusuma, Nurul Izzah Alifah Kusuma, Rizky Wijaya Kusuma, Rizky Wijaya Larasati, Rani Mei Clara M. J. Dewiyani Sunarto Maulana, Nanda Rizka Maysaroh, Dita Astrina Mayska Widya Santoso Mey Handayani Miftah, Muhammad Hoiril Miftah, Muhammad Hoiril Muhammad Asyhari Rahmat Muhammad Hoiril Miftah Muhammad Ivan Setiawan Muhammad Sarwani Muhammad, Irfan Zuhdi Mukti, Drajad Dwihadijaya Murti, Brian Nusual Karyana Nofita, Azizah Dwinda Noval Adib Nugrahini, Erdini Nurdiwiyandra, Sidiq Arbingta Nusa, Adikrishna Satria Pantjawati Sudarmaningtyas Parastowo, Irvan Alfaridzi Dwi Perdana, Amryzal Perdana, Amryzal Pradana, Gigih Haris Pradhana, Ilham Gilang Pradita Maulidya Effendi Prasetyo Herfiyanto Pratama, Ardo Yoga Putra Aditya, Wigananda Firdaus putra, Wedyatama rachma putra, Wedyatama rachma Putri Estiarto , Lintang Putri, Febrina Thogamas R. Iqbal Amirul Insan Rahayu Arya Shintawati Rahmawati, Endra Rangsang Purnama Rani Mei Clara Larasati Rizky Wijaya Kusuma Roekhudin, Roekhudin Rohmatulloh, Muhammad Wildan Sari, Lilik Indah Permata Setiawan, Muhammad Ivan Setya Ardani, Devi Setyawan, Achmad Andi Shabika, Binar Shintawati, Rahayu Arya Shintawati, Rahayu Arya Sulis Sulistiowati Syaiful Iqbal syaputra, samuel Tan Amelia Togatorop, Ester Debora Tri Sagirani Tutut Wurijanto Vivine Nurcahyawati Wahyuningtyas, Nunuk Wedyatama rachma putra Wicaksono, Muhammad Erlangga Wulandari, Sri Hariani Eko Yeney Widya Prihatiningtias Yoppy Mirza Maulana Yusuf Budiharjo Zaki Baridwan Zaki Baridwan Zayed Elfasa