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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis
Ari Kuncara Widagdo
Sebelas Maret University
Economics, Econometrics & Finance

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Determinants of Intention to Use Siskeudes: Extended of Decomposed Theory of Planned Behavior Model Ari Kuncara Widagdo; Siti Rochmah Ika; Sena Satria
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.529 KB) | DOI: 10.20961/jab.v20i1.507

Abstract

This study aims to examine factors that influence interest in using the village fund information system (SISKEUDES) by using extended Decomposed Theory of Planned Behavior Model. The respondents are 301 SISKEUDES operators in the Banyumas District. The hypotheses testing uses Partial Least Square (PLS). The result shows that attitude, subjective norms, perception of behavior control, and perceived human resource quality influence the intention to use SISKEUDES. This study demonstrates the appropriateness of the extended Decomposed Theory of Planned Behavior Model in explaining the acceptance of a mandatory system.Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat dalam menggunakan sistem informasi dana desa (SISKEUDES) dengan menggunakan extended Decomposed Theory of Planned Behavior Model. Responden adalah 301 operator SISKEUDES di Kabupaten Banyumas. Pengujian hipotesis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa sikap, norma subyektif, persepsi kontrol perilaku, dan persepsi kualitas sumber daya manusia memengaruhi niat untuk menggunakan SISKEUDES. Studi ini menunjukkan kesesuaian extended Decomposed Theory of Planned Behavior Model dalam menjelaskan penerimaan sistem yang bersifat wajib.
PERPLEXITY IN ACCOUNTING CONSERVATISM: A CRITICAL REVIEW Fuad Hudaya Fatchan; Ari Kuncara Widagdo
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Co-Authors Fuad Hudaya Fatchan Ika, Siti Rochmah Sena Satria