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All Journal Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Rahayu Dewi Zakiyah
Universitas Trunojoyo Madura
Economics, Econometrics & Finance Social Sciences

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The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition Frida Fanani Rohma; Rahayu Dewi Zakiyah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17028

Abstract

The increasingly massive development of ICT (Information and Communication Technologies) makes the risk of technostress that triggers role ambiguity cannot be ignored. This study investigates the moderating effect of proactive personality on the relationship between role ambiguity and satisfaction. This study uses an experimental method involving 147 participants and placing participants in a state of technostress. Role ambiguity was categorized into 2 levels (high vs. low), proactive personality was categorized into 2 levels (confront vs. transform). The research findings show that the proactive personality (transform) has greater power in inducing user satisfaction than the proactive personality (confront). Proactive personality weakens the influence of role ambiguity on user satisfaction. Proactive personality as an individual innate factor can be elaborated as an attempt to filter the negative influence of role ambiguity on user satisfaction in ICT. 
Analisis Penerapan Sistem Informasi Pemerintah Daerah (SIPD) pada Bidang Perbendaharaan dan Kas Daerah BPPKAD Kota Probolinggo Izzul Muttaqin; Ulfa Adiranti; Rahayu Dewi Zakiyah
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 9 No 1 (2023): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol9.iss1.2023.1484

Abstract

This article aims to analyze the implementation of the Regional Government Information System (SIPD) policy in the Treasury and Cash Sector at BPPKAD Probolinggo City. SIPD is a system designed to manage and handle treasury and cash activities in local government agencies. This article uses the theory put forward by Van Meter and Van Horn. This research provides a better understanding of the application of SIPD in the treasury and cash sector at BPPKAD Probolinggo City. A qualitative review and descriptive literature approach is used as a method in this study. The data collection process is based on primary and secondary data from the results of literature studies, observations, interviews, documentation, which are then followed by analysis so that conclusions can be drawn from the findings of this research problem, namely the use of SIPD, the results of which are still not optimal, so BPPKAD Probolinggo City is still implementing the application effectively. parallel, namely SIMRAL and SIPD. The results of the discussion of this research are expected to be input for local governments in optimizing the use of SIPD to increase efficiency and accountability in regional financial management so that in the future this SIPD can run optimally.
Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study Frida Fanani Rohma; Rahayu Dewi Zakiyah
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.38032

Abstract

Purposes: We investigate the interplay between retaliation and obedience pressure and the effect of the interplay on investigative decisions on whistleblowing allegations. The obedience pressure theory was employed to elaborate on the effect of obedience pressure and retaliation on individual behaviors.Methods: This research used experimental laboratory method with a between-subjects 2x2 factorial design. Retaliation is manipulated into two, i.e., strong vs. weak, and obedience pressure is also manipulated into two, i.e., high vs. low. Accounting students were the research participants and served as substitutes for practitioners to avoid any social desirability bias.Findings: This research found the moderating effecf of obedience pressure on retaliation and investigative decisions on whistleblowing allegations relationship. Individuals’ inclination to be a steward may be the factor elucidating their behaviors under the retaliation and obedience pressure conditions. Egoist reasoning boosts individual predisposition to avoid potential risks s/he may have to face.Novelty: This study fills a gap in the literature on whistleblowing which has been discussed a lot from the whistleblowing perspective. This study expand the study by highlighting the retaliation and obedience pressure as environmental factor that determine the whistleblowing effectiveness from recipient perspectives. 
Co-Authors Frida Fanani Rohma Izzul Muttaqin Ulfa Adiranti