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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Lutfi Harris
Universitas Brawijaya
Computer Science & IT Economics, Econometrics & Finance Education Other

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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 Zahara, Radyta; Harris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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
DETERMINAN MINAT INDIVIDU MENGGUNAKAN AKAD MURABAHAH DI BMT Nugraha, Galuh Rizqi; Harris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah untuk menguji determinan minat individu dan pengaruhnya terhadap perilaku penggunaan akad murabahah di BMT. 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 penggunaan akad murabahah di BMT. Penelitian ini menggunakan metode survey dalam pengambilan data. Sampel studi ini adalah nasabah yang menggunakan akad murabahah di BMT se-Malang Raya. Sebanyak 56 data dapat diolah dengan menggunakan aplikasi smartPLS. Hasil penelitian ini menunjukkan bahwa sikap berpengaruh positif terhadap minat penggunaan penggunaan akad murabahah di BMT. Norma subyektif memiliki pengaruh positif yang signifikan terhadap minat penggunaan akad murabahah di BMT. Hasil penelitian ini diharapkan dapat menjadi bahan referensi untuk praktisi keuangan syariah, termasuk di dalamnya manajemen Lembaga Keuangan Syariah khususnya BMT, untuk merumuskan sebuah kebijakan terkait penggunaan akad murabahah. Kata kunci:      Theory of Reasoned Action (TRA), sikap, norma subyektif, minat penggunaan akad murabahah nasabah BMT.
PELAKSANAAN PENGAWASAN DAN MONITORING PEMBIAYAAN GUNA MEMINIMALISIR RISIKO DALAM PEMBIAYAAN MURABAHAH PADA PT. BNI SYARIAH TBK. CABANG MALANG NURYAWAN, AHMAD DWI; Harris, Lutfi
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study was to determine the system of supervision and monitoring  on  the  BNI  Syariah  Malang  to  anticipate  the  risk  of  murabahah financing  repayment  problems.  This  study  uses  a  case  study  approach  is  one strategy in a qualitative study. The data were collected by using interviews, interviews, and documentation then analyzed with descriptive methods. To keep the financing provided to customers can be run in accordance with the agreement, the banks need to conduct surveillance and monitoring of such financing. Surveillance and monitoring carried out in order to avoid the possibility of undesirable both for the continuity of financing and the possible risks arising from the provision of such financing. The results of this research is the implementation of the supervision and monitoring of the financing is done BNI Syariah Malang against murabahah financing through two ways, namely by direct supervision and administrative oversight. Comparison of the amount of murabahah financing is channeled to financing problems in BNI Syariah Malang at the level of   Non Performing Financing is still below 5% are included in the category of healthy financing. BNI Syariah Malang should still anticipate and improve the supervision and monitoring of murabahah financing which has been distributed to minimize the financing problems that exist.   Keywords: Control, Monitoring, Murabahah Troubled
The Effect of the Quality of Shopee's Cash on Delivery (COD) Service on Net Benefits with User Satisfaction as an Intervening Variable (A Case Study of Shopee E-Commerce Sellers) Jannah, Nur Aini Raudhatul; Lutfi Harris
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 3 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.3.437

Abstract

This study aims to analyze and explain 1) the effect of cash on delivery (COD) service quality on user satisfaction, (2) the effect of user satisfaction on net benefits, (3) the effect of COD service quality on net benefits, and (4) the effect of “COD cek dulu” service quality on net benefits with user satisfaction as an intervening variable. The study employs a quantitative explanatory approach, using a purposively selected sample of 115 respondents and data collected via a survey distributed via Google Forms. The data are analyzed using the Structural Equation Model (SEM) in SmartPLS 4.1. The results exhibit that (1) COD service quality affects user satisfaction, (2) user satisfaction affects net benefits, (3) COD service quality does not affect net benefits, and (4) “COD cek dulu” service quality affects net benefits with user satisfaction as an intervening variable.
Impact Of Erp and Firm Size on Performance: The Role of Organizational Capabilities Ainy, Wulan Nur; Harris, Lutfi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.454

Abstract

The business digitalization era has made many companies, including those in the consumer goods sector, adopt information technologies, one of which is Enterprise Resource Planning (ERP). Implementing the ERP system in the company's operational activities, in addition to company size, is anticipated to affect company performance. The process of company adaptation to digital transformation makes organizational capabilities considered to affect company performance. This study, as such, aims to analyze the effect of ERP system implementation and company size on the performance of consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period, with organizational capabilities as a moderating variable. The results of this correlational quantitative study exhibit that the ERP system implementation and company size affect company performance. Moderation results show that organizational capabilities strengthen the relationship between the ERP system implementation and company performance but cannot moderate the relationship between company size and performance.
The Effect Of Extensible Business Reporting Language (Xbrl) Implementation And Corporate Governance On Tax Avoidance Fatmawati, Fira; Harris, Lutfi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The unachieved tax revenue realization target indicates low tax compliance and reflects companies' potential for aggressive tax avoidance. As such, this study aims to analyze and obtain empirical evidence of the effect of XBRL implementation and corporate governance mechanisms consisting of managerial ownership, institutional ownership, independent commissioners, and audit committees on tax avoidance. This study applies a quantitative approach involving secondary data from the financial statements and annual reports of companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) during the period of 2016-2023. The samples include 11 companies selected through purposive sampling, analyzed by panel data regression processed by Eviews 12. The study results exhibit that XBRL implementation and independent commissioners hurt tax avoidance, while managerial ownership, institutional ownership, and audit committees do not affect tax avoidance. Companies and regulators may consider the findings of this study for making decisions and regulations related to the implementation of XBRL, corporate governance, and taxation policies.
Co-Authors AHMAD DWI NURYAWAN AHMAD DWI NURYAWAN, AHMAD DWI Ainy, Wulan Nur Ali Djamhuri Bangun Kinarwanto Boynard, Putra Cindhe Puspita Larasati Didied Poernawan Affandy Dini Kurnia Antika Endang Mardiyati Endang Mardiyati Fatmawati, Fira Fauzia, Meylina Winda Fitri Annisa Galang Anggoro Hanif Galuh Rizqi Nugraha Gandis Ayuningtiyas Gandis Ayuningtiyas Ike Sulistyawati Jannah, Nur Aini Raudhatul Jauhar Hendri Wibisono Meylina Winda Fauzia Mohamad Faiz Niken Wahyu Wilujeng Niken Wahyu Wilujeng Niken Wahyu Wilujeng Nugraha, Galuh Rizqi Nurvita Anggraeni Radyta Zahara Rizka Maulidhia Enanto Sakharosa Citra Dewi Fortuna Taufik R., Fikha Zahirah Yulmansyah Rizky Rahman Zahara, Radyta