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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Akuntansi Multiparadigma SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi
Bambang Setyobudi Irianto
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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THE URGENCY OF RATIONALIZATION FOR UNETHICAL BEHAVIOR AND ACCOUNTING FRAUD Adi Faisal Aksa; Bambang Setyobudi Irianto; Icuk Rangga Bawono
Jurnal Akuntansi Multiparadigma Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.3.37

Abstract

Abstrak: Urgensi Rasionalisasi bagi Perilaku Tidak Etis dan Kecurangan Akuntansi. Penelitian ini mencoba untuk mengetahui dampak rasionalisasi bagi perilaku tidak etis dan kecurangan akuntansi. Penelitian ini menggunakan metode analisis regresi dengan sejumlah pegawai negeri sipil sebagai sampel. Penelitian ini menemukan bahwa orang yang sering berperilaku tidak etis selalu melakukan kecenderungan kecurangan dengan mencari pembenaran atau melakukan rasionalisasi atas tindakan yang dilakukan. Hal ini dapat dicegah dengan penghindaran penyalahgunaan kekuasaan atau sumber daya. Selain, itu, setiap individu sebisa mungkin dihindarkan dari rasa kecewa dan konspirator kecurangan akuntansi. Abstract: The Urgency of Rationalization for Unethical Behaviour and Accounting Fraud. This study tried to determine the impact of rationalization on unethical behaviour and accounting fraud. This study used a regression analysis method with a number of civil servants as a sample. This study found that people who often behave unethically always tend to cheat by seeking justification or rationalizing their action. This could be prevented by avoiding misuse of power or resources. Apart from that, every individual should be avoided as much as possible from feeling disappointed and conspirators of accounting fraud.
ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Riyan Ardiana; Bambang Setyobudi Irianto; Kiky Srirejeki
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.298 KB) | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
Academic misconduct: Evidence from online class Kiky Srirejeki; Agus Faturokhman; Agung Praptapa; Bambang Setyobudi Irianto
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 4: December 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i4.23556

Abstract

Academic misconduct has been a recurrent issue in higher education. The advent of online learning during the Coronavirus disease 2019 (COVID-19) pandemic has undoubtedly spurred concern about the spike in academic misconduct. This study explored the attitude of accounting students toward various issues when taking online learning during the pandemic, which included: i) Types of academic misconduct being committed; and ii) The extent of academic misconduct likelihood during online learning. Based on a qualitative survey of 182 accounting students from three prominent state universities in Indonesia, results suggested that students engage in multiple types of academic misconduct. The students’ likelihood to commit academic misconduct is higher during online learning than in offline learning. The implication of such findings is briefly discussed.
Analisis Technology Acceptance Model (TAM) Terhadap Pengguna Aplikasi Mobile Banking Agus Siswoyo; Bambang Setyobudi Irianto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1440

Abstract

Mobile banking application users have increased rapidly, but in its use there are still many problems experienced by users. This study aims to determine the level of user acceptance of the mobile banking application of a national bank using the Technology Acceptance Model (TAM) approach. In this study using the TAM framework, namely perceived usefulness, perceived ease of use, attitude to use, behavioral intention, and use of the actual system. The research was conducted on mobile banking application users in Tegal City using a purposive convenience sampling technique, obtained 104 respondents. The type of data used is primary data, namely data obtained directly from respondents. Methods of data collection using a questionnaire. The data analysis method uses the Partial Least Square (PLS) statistical test approach. The results showed that perceived ease of use had an effect on perceived benefits, perceived ease of use had an effect on attitudes of use, perceived benefits had no effect on attitudes of use, attitudes of use had had an effect on behavioral intentions, and behavioral intentions had had an effect on system use. The implications of the results of this study are input for banks to continue to improve mobile banking services in order to increase the number of mobile banking application users.
Co-Authors Adi Faisal Aksa Agung Praptapa Agus Faturokhman Agus Siswoyo Icuk Rangga Bawono KIKY SRIREJEKI Riyan Ardiana