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The Influence of Perceived Integrity, Perceived Competence and Experience on Consumer’s Trust in Online Shopping in the Tulusrejo District of Malang City Radyta Zahara; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study examines the influence of perceived integrity, perceived competence and experience on consumer’s trust in online shopping in the Tulusrejo district of Malang city. The independent variables in this study are perceived integrity, perceived competence and experience. Consumer’s trust in online shopping is a dependent variable. The study to test the hypotheses on First Order Construct (FOC) used Partial Least Square (PLS) with sample are 295 peoples. Finally, the results found that perceived integrity, perceived competence and experience has a positive effect towards consumer’s trust in online shopping. Therefore, confidence (trust) of consumers to shop online will determine the consumer's decision to engage transaction or not. Lack of trust to shop online will reduce the willingness of consumers to do online transaction. Keywords: Perceived Integrity, Perceived Competence, Experience, Consumer’s Trust in Online Shopping

“Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang” Mohamad Faiz; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research have done at PT. Bank Tabungan Negara Tbk. Syariah Malang with the title “Monitoring Implementation Financing Murabahah PT. Bank Tabungan Negara, Tbk. Sharia Branch Malang”. The goal of this research are to know the giveaway procedure of murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang and to know the implementation of monitoring murabahah financing at PT. Bank Tabungan Negara Tbk. Syariah Malang. The first step have done by writer are fixed a background of the problem an then formulate it. Data was collected by writer is seconder data. It was got from books, reports, Standart Operating Prosedur company that match with the goal of writing and with interview to staff of PT. Bank Tabungan Negara Tbk. Syariah Malang. From the seconder data writer get theory that will be analized and be evaluated so writer can give conclusion also suggestion. The result of research explain that implementation of giveaway procedure of murabahah financing is suitable with principle of syariah. The giveaway procedure of murabahah financing are, filling application form of murabahah financing by customer, Application of murabahah financing by A/M to Support Financing, BI Checking, Analyse and Taxation, continuing Analyse, yuridis Analyse, Sending the result of analyse, Preparing Commite, Decision of Commite, relationship, realization, saving the loan document. Implementation of monitoring consist of two activity. First, regular monitoring is visit the customer regularly and control paying the liability to bank every end of month. Second, Restructuring of financing was done if the financing that have given to customer to be a problem. From explanation above get the conclusion that giveaway procedure of murabahah financing and implementation of monitoring is management system of financing that have fixed by Bank.

Analisis Sistem Pengendalian Intern atas Pemberian Kredit Pemilikan Rumah (Studi Kasus pada PT. Bank Central Asia, Tbk Cabang Tulungagung) Rizka Maulidhia Enanto; Lutfi Harris
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui bagaimana penerapan sistem pengendalian intern pada PT. Bank Central Asia, Tbk Cabang Tulungagung. Adapun yang menjadi objek penelitian adalah sistem pengendalian intern atas permohonan kredit pemilikan rumah (KPR) khususnya pada KPR konsumtif. Dari data yang diperoleh, maka dilakukan analisa terhadap prosedur perusahaan, pemrosesn, penggunaan informasi yang dihasilkan, dan penerapan pengendalian intern. Berdasarkan hasil analisis, PT. Bank Central Asia, Tbk Cabang Tulungagung secara umum telah memiliki pengendalian intern yang baik atas permohonan kredit pemilikan rumah, namun dalam pelaksanaannya masih terdapat beberapa kelemahan yaitu bagian Account Officer lebih dominan dalam kegiatan operasional KPR konsumtif, bagi pemohon kredit fixed income tidak dilakukan inspeksi on the spot, tidak dilakukannya surprised audit. Kata kunci : Sistem Pengendalian Intern, Prosedur Permohonan Kredit.

PENILAIAN DIRI PRAKTISI DAN AKADEMISI AKUNTANSI ATAS KEMAMPUAN DI BIDANG TEKNOLOGI INFORMASI Lutfi Harris
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The International Federation of Accountants (IFAC) Education Committee issued IEPS 2, which state that information technology is pervasive in the world of business. Information technology can replace accountant’s role in financial statement preparation. Competence with this technology is imperative for professional accountant. The aim of this research is to examine accounting practitioner’s and educator’s self IT perceived knowledge level, towards the important of PC knowledge, system design and development know-how, accounting package awareness, information technology auditing and language programming knowledge for accountant professionals. Purposive sampling, hence, is employed to determine the number of respondents that will capable to represent public accountant practitioners, management accountant practitioners, public sector accountant practitioner and accountant scholar. Moreover, the respondent will be drawn within the universities and firms located at Jakarta. The data collected, hence will be analyzed using Mann-Whitney U test to examine the difference among practitioners towards academicians. It is shown by the standardize U statistics with 0,05 level of significant, eighteen item expression’s scores are within acceptance region, confirm that there is no different perceived knowledge level among accountant scholar toward accountant professional.

STRUCTURAL ASSURANCE, KEPERCAYAAN PADA SISTEM E-COMMERCE DAN NIAT BERTRANSAKSI SECARA ONLINE Gandis Ayuningtiyas; Lutfi Harris
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Structural Assurance, Trust and Intention to Make Online Transaction. The objective of this research is to examine some determinant factors that influence user intention to make online transaction by using the Theory Planned Behavior (TPB). This research done in Brawijaya University Malang. Researcher have got 264 respondents which is student of Brawijaya University and never done online transaction. Multiple regression technique was used in this analysis. The variables are structural assurance and trust. The result of analysis indicates that simultaneously, structural assurance and trust significantly influence to the intention to make online trans-action. The implication of this research is relevant toward on-line business sector to consider factors which influence the intention online transaction.Structural Assurance, Kepercayaan Pada Sistem E-Commerce Dan Niat Bertransaksi Secara Online. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi niat untuk bertransaksi secara on-line dengan menggunakan model The Theory Planned Behavior (TPB). Penelitian ini dilakukan di Universitas Brawijaya Malang. Penelitian ini memperoleh respon sebanyak 264 or-ang mahasiswa Universitas Brawijaya yang belum pernah melakukan transaksi secara online. Teknik yang dipakai untuk menguji data penelitian adalah regresi linier berganda dengan software SPSS 16. Variabel yang digunakan dalam penelitian ini adalah structural assurance dan kepercayaan. Hasil analisis untuk model ini menunjukkan bahwa secara simultan, variabel structural assurance dan kepercayaan berpengaruh signifikan terhadap niat untuk bertransaksi se-cara online . Sedangkan secara parsial menunjukkan bahwa variabel structural assurance dan kepercayaan berpengaruh secara signifikan terhadap niat untuk bertransaksi secara online. Implikasi dari penelitian ini relevan bagi sektor bisnis online untuk memperhatikan faktor-faktor yang mempen-garuhi niat untuk bertransaksi secara online.

Analisis Implementasi Pp 55 Tahun 2022 Pada Wajib Pajak Orang Pribadi Pelaku Umkm E-Commerce di Malang Dini Kurnia Antika; Harris, Lutfi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the implementation of Government Regulation No. 55 of 2022 on the individual taxpayer of e-commerce MSME entrepreneurs residing in Malang. The data are collected from interviews and documentation. Semi-structured interviews were conducted on three informants, two e-commerce MSME entrepreneurs and a tax-counselor assistant of KPP Pratama (Tax Office), Malang. This study exhibits that the implementation of Government Regulation No. 55 of 2022—replacing Government Regulation No. 23 of 2018—has increased the tax revenue from MSME Final Income Tax (PPh) recorded at KPP Pratama of Malang Selatan, despite the relatively ignorant MSME entrepreneurs about the regulation implementation as they do not understand that their online sales incomes are subject to the Final Income Tax (PPh). As such, the government must create a new classification for e-commerce MSME entrepreneurs in order that the Tax Office in Indonesia can register and supervise e-commerce business operators. Abstract Penelitian ini bertujuan untuk mengetahui implementasi Peraturan Pemerintah Nomor 55 Tahun 2022 pada Wajib Pajak pengusaha UMKM e-commerce yang berdomisili di Malang. Penelitian ini menggunakan metode kualitatif. Metode pengumpulan data yang digunakan yaitu wawancara dan dokumentasi. Teknik analisis data yang digunakan pada penelitian ini yaitu model Miles dan Hubermen.Wawancara semi-terstruktur ini dilakukan terhadap tiga informan, yaitu dua informan pengusaha UMKM e-commerce yang berjualan pada marketplace Shopee dengan kategori penjualan barang fashion dan asisten penyuluh pajak di KPP Pratama Malang. Penelitian ini menunjukkan dengan diterapkannya PP 55 Tahun 2022 yang menggantikan PP 23 Tahun 2018 memiliki pengaruh atas kenaikannya terhadap jumlah penerimaan PPh Final UMKM yang tercatat di KPP Pratama Malang Selatan sebesar Rp 14,643,064,264. Meskipun dalam penerapannya PP 55 Tahun 2022 pada kenyataannya kurang dipahami oleh beberapa pengusaha UMKM. Pengusaha UMKM e-commerce tersebut tidak memahami apabila penghasilan atas penjualan onlinenya akan dikenai PPh Final. Hal ini terjadi karena pengusaha UMKM e-commerce kurang mendapatkan informasi dan sosialisasi atas adanya PP 55 Tahun 2022. Oleh karena itu pemerintah harus membuat klasifikasi baru untuk pengusaha UMKM e-commerce agar Kantor Pajak di Indonesia dapat mendata dan melakukan pengawasan terhadap pelaku usaha e-commerce.

Efektivitas Program Kemitraan Youthpreneurship terhadap Kinerja UMKM Bengkel di Provinsi Jawa Timur Boynard, Putra; Harris, Lutfi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.2.119

The government’s MSME empowerment, in addition to companies’ roles, aims to strengthen regional economic stability and reduce unemployment. Youthpreneurship, as such, is a CSR program of PT HAM for training and developing Automotive Repair Shop MSMES. However, some companies conduct CSR merely for the sake of a formality, if not without transparency, to gain a positive image in society. This study aims to describe and analyse the effectiveness of the implementation of the Youthpreneurship program on the performance of Automotive Repair Shop MSMES in East Java, in which the data were collected through observation and interviews. This study applies interactive data analysis, including data collection, data reduction, data presentation, and conclusion. The results exhibit that PT HAM’s consistent and comprehensive implementation of the Youthpreneurship program in fostering MSMES has been proven to be effective as measured by five indicators. The training results in increased participants’ competence, and the program leads to a positive impact on the three MSMES, such as their increased income. PT HAM has been effectively assisting the government in empowering MSMES and overcoming unemployment. After participating in the Youthpreneurship program, the three MSMES have added employees, meaning that the MSMES have an impact on the surrounding area. Abstract Pemberdayaan UMKM merupakan salah satu upaya pemerintah dengan tujuan memperkuat stabilitas perekonomian daerah dan mengurangi jumlah pengangguran. Selain pemerintah, perusahaan juga turut membantu untuk mengurangi jumlah pengangguran. Youthpreneurship merupakan program CSR PT HAM yang bertujuan untuk melatih dan mengembangkan UMKM bidang perbengkelan. Isu CSR menjadi penting mengingat ada beberapa perusahaan yang hanya melaksanakan CSR sebagai formalitas untuk memperoleh citra positif dihadapan masyarakat. Beberapa permasalahan yang terjadi ketika penerapan CSR adalah hanya formalitas dan ketidaktransparan. Penelitian ini bertujuan untuk mendeskripsikan implementasi program Youthpreneurship dan menganalisis efektivitas dari program Youthpreneurship terhadap kinerja UMKM bengkel di Jawa Timur. Pengumpulan data dilakukan melalui proses observasi dan wawancara. Penelitian menggunakan analisis data interaktif yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa program Youthpreneurship telah dijalankan oleh PT HAM secara konsisten dan mendalam dalam membina UMKM bengkel. Efektivitas program Youthpreneurship yang diukur dengan lima indikator sudah efektif. Kompetensi peserta setelah mengikuti pelatihan telah meningkat, dampak positif terhadap ketiga UMKM bengkel juga dapat dilihat dari peningkatan pendapatan ketiga UMKM bengkel. PT HAM sudah efektif untuk membantu pemerintah dalam pemberdayaan UMKM dan mengurangi pengangguran. Setelah mengikuti program Youthpreneurship, ketiga UMKM bengkel telah memiliki tambahan karyawan. Artinya, UMKM bengkel tersebut telah berdampak bagi wilayah sekitarnya.

Peran Sistem Aplikasi Akuntansi Pada Efektivitas Pencatatan Keuangan Umkm Di Kota Malang (Studi Pada Umkm Mie Galau) Jauhar Hendri Wibisono; Harris, Lutfi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.4.321

Pawoon is an accounting application system that functions to record finances more effectively so that it can produce quality and accurate financial reports. This research aims to analyze cash sales and purchase procedures, analyze the implementation of the internal control system, and analyze the effectiveness of the Pawoon application in recording MSME finances in Mie Galau, Malang City. The data collection technique was carried out by means of in-depth interviews with the owners of Mie Galau MSMEs, several employees there, and several consumers. In this case, researchers also use observation techniques in the data collection process. Data analysis was carried out using the Miles and Huberman (2014) technique, namely data collection, data reduction, data presentation, and drawing conclusions. The research results show that the Pawoon application is an effective application for recording finances. This is because the Pawoon application has high security, can process data in real time, has optimal accuracy and relevance, presents a variety of reports, and has good physical comfort and accuracy. However, the Pawoon application has several shortcomings, namely a lack of employee understanding regarding the use of the application, there are no sales permits to be ordered directly on the spot with sales carried out online, and there are errors or maintenance issues when using the application. Therefore, MSMEs can use the Pawoon accounting application because this application has good effectiveness in helping record finances. Abstrak Pawoon merupakan salah satu sistem aplikasi akuntansi yang berfungsi melakukan pencatatan keuangan secara lebih efektif hingga bisa menghasilkan laporan keuangan yang berkualitas dan akurat. Penelitian ini bertujuan untuk menganalisis prosedur penjualan dan pembelian tunai, menganalisis penerapan sistem pengendalian internal dan menganalisis efektivitas aplikasi Pawoon pada pencatatan keuangan UMKM di Mie Galau Kota Malang. Teknik pengumpulan data dilakukan dengan cara wawancara mendalam kepada pemilik UMKM Mie Galau, beberapa karyawan didalamnya serta beberapa konsumen. Dalam hal ini, peneliti juga menggunakan teknik observasi dalam proses pengumpulan data. Analisis data dilakukan dengan menggunakan teknik Miles and Huberman (2014) yaitu pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa aplikasi Pawoon merupakan salah satu aplikasi yang efektif dalam melakukan pencatatan keuangan. Hal ini dikarenakan aplikasi Pawoon memiliki keamanan ang tinggi, dapat memprose data secara real time, memiliki ketelitian dan relavansi yang optimal, penyajian variasi laporan, kenyamanan fisik dan keakuratan yang baik. Namun, aplikasi Pawoon memiliki beberapa kekurangan yaitu kurangnya pemahaman karyawan terkait penggunaan aplikasi tersebut, tidak terdapat pemisahan penjualan yang dipesan langsung di tempat dengan penjualan yang dilakukan secara online, serta adanya error atau maintenance pada saat menggunakan aplikasi. Maka dari itu, pihak UMKM dapat menggunakan aplikasi akuntansi Pawoon sebab aplikasi tersebut memiliki efektivitas yang baik dalam membantu mencatat keuangan.

Analisis Dan Perancangan Aplikasi Opname Audit Aset Non-Unit Berbasis Mobile Apps Yulmansyah Rizky Rahman; Lutfi Harris
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 3 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Maret)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i3.211

This paper aims to analyze and design a new application to improve the non-unit asset opname audit procedure within PT XYZ’s Internal Audit Division. The application, developed using AppSheet (a low-code development platform), streamlines the traditional audit method, which involves multiple time-consuming steps. By employing the SDLC (classical waterfall) methodology, the new application simplifies and automates various stages of the process, resulting in a more efficient and user-friendly workflow. The application design enhances the workflow of the audit procedure by eliminating steps that does not have significant added value.

The Influence Of Perceived Convenience, Perceived Useful-ness, And Perceived Risk On Interest In Using E-Commerce Taufik R., Fikha Zahirah; Harris, Lutfi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The rapid development of information and communication technology has transformed how people perform activities, including business transactions. This study aims to analyze the influence of perceived ease of use, perceived usefulness, and perceived risk on the intention to use e-commerce. The theoretical framework is based on the Technology Acceptance Model (TAM) and Perceived Risk Theory. Data were collected through questionnaires distributed to 119 Accounting students at Universitas Brawijaya and analyzed using multiple linear regression with IBM SPSS 29. The findings indicate that perceived ease of use and perceived usefulness significantly affect the intention to use e-commerce, highlighting the importance of simplicity and efficiency in encouraging technology adoption. In contrast, perceived risk does not significantly influence intention, suggesting that risks such as fraud or product mismatches are not major barriers for users. This study validates TAM and provides practical insights for businesses to improve e-commerce platforms, particularly by focusing on ease of use and utility. Future research should explore additional factors like trust and user experience to deepen the understanding of e-commerce adoption. Abstrak Perkembangan teknologi informasi dan komunikasi yang pesat telah mengubah cara manusia beraktivitas, termasuk dalam transaksi bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, dan persepsi risiko terhadap niat menggunakan e-commerce. Kerangka teori yang digunakan adalah Technology Acceptance Model (TAM) dan Perceived Risk Theory. Data dikumpulkan melalui kuesioner yang disebarkan kepada 119 mahasiswa Akuntansi Universitas Brawijaya dan dianalisis menggunakan regresi linier berganda dengan IBM SPSS 29. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan dan kegunaan berpengaruh signifikan terhadap niat menggunakan e-commerce. Hal ini menegaskan pentingnya fitur yang sederhana dan manfaat efisiensi dalam mendorong adopsi teknologi. Sebaliknya, persepsi risiko tidak berpengaruh signifikan, menunjukkan bahwa risiko seperti penipuan atau ketidaksesuaian produk bukan hambatan utama. Penelitian ini berkontribusi pada validasi TAM dan memberikan wawasan praktis bagi pelaku bisnis untuk meningkatkan layanan e-commerce, terutama terkait kemudahan dan kegunaan. Penelitian lanjutan disarankan untuk mengeksplorasi faktor lain seperti kepercayaan dan pengalaman pengguna guna memperluas pemahaman tentang adopsi e-commerce.

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