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All Journal Cakrawala Pendidikan JURNAL ECONOMIA Journal of Indonesian Economy and Business JABE (Journal of Accounting and Business Education) Journal of Accounting Science Proceeding of National Conference on Accounting & Finance The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Cerdika: Jurnal Ilmiah Indonesia ABIS: Accounting and Business Information Systems Journal Journal of Accounting Inquiry
Sony Warsono
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Expanding Technology Acceptance Model 3 Use Innovation Diffusion Theory on Accounting Learning During Pandemic: Insight from Indonesia Kharisa Rachmi Khoirunisa; Sony Warsono; Aryan Danil Mirza. BR
The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.656

Abstract

This study adds value to the existing limited literature on TAM 3 model by using Innovation Diffusion Theory to analyze how the intention to use Sidek Akuntamatika, a platform for online practicum learning among accounting lectures and teachers in Indonesia during the recent Covid-19 pandemic. We surveyed 150 accounting lecturers and teachers who signed up for the e-Workshop on Service, Trade, and Manufacturing Accounting and completed the corresponding online practicum. We use Structural Equation Modeling (SEM) as a data analysis method and WARP-PLS version 7.0. as the analytical tool. The findings show that people's opinions of Sidek Akuntamatika improve if the organization can demonstrate its results and its brand is viewed favorably. Then, perceived external control, self-confidence, and playfulness have also been identified as factors that precede a person's estimation of a task's difficulty. This study also found that perceived usefulness and perceived ease of use positively influenced intent to use. As the "innovation diffusion" theory would have it, compatibility is crucial in determining whether people plan to adopt the Sidek Akuntamatika. Government and stakeholders in education need to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic. On the other hand, lecturers or teachers at the forefront of the transfer of knowledge in accounting learning need to pay more attention to choosing the best learning tool to enhance students' intention in studying.
The Performance of Governance by ABC Mosque Management: A Case Study of Historic Jami' Mosques in the Special Region of Yogyakarta Alwiyah, Jihan; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.010-019

Abstract

Purpose: The purpose of this study is to gain a better understanding of mosque management practices from the perspective of stewardship theory. This research discusses the governance of routine and incidental activities that mosque management organizes. Methodology: This research uses a qualitative approach with a case study research design. The qualitative approach is used to gain an in-depth understanding of the phenomenon under study. In contrast, the case study design allows researchers to develop an in-depth analysis of the events that occur. Data were collected through in-depth interviews, observation, and document analysis. This research was conducted at two mosques in the Special Region of Yogyakarta, with the research subjects including mosque management (takmir). Findings: The research examined the management practices of Masjid ABC and found that it follows a traditional and simple governance structure. Applying stewardship theory is crucial to clarifying the dynamics of mosque fund management. Novelty: This research uses the stewardship theory perspective to see the resilience of traditional mosque management in maintaining its commitment to the congregation.
MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY Warsono, Sony; Rohma, Frida Fanani; Pranesti, Arin; Rumiyati, Rumiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.
A Systematic Literature Review of Subjective Performance Evaluation Research Over Three Decades Putritama, Afrida; Warsono, Sony
Jurnal Economia Vol. 20 No. 3 (2024): October 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.64496

Abstract

AbstractSubjective performance evaluation plays a crucial role in accounting research, leveraging human judgments or perceptions to assess employees' or managers' performance. This study performs a systematic literature review of 44 articles on subjective performance evaluation published in leading journals over the past three decades. It examines trends, research methods, and the geographical contexts of studies within this field. Additionally, the study outlines significant findings and implications, proposing directions for future research. By offering a comprehensive update on subjective performance evaluation research, it identifies existing research gaps and potential areas for further investigation. The study advocates for interdisciplinary collaboration and methodological diversity, aiming to spark increased interest and understanding of this complex, relevant topic. Keywords:Subjective Performance Evaluation, Literature Review, Accounting Research
Konsep Pemanfaatan Smart Contract pada Teknologi Blockchain untuk Memenuhi Syari’ah Compliance dalam Akad Mudharabah Fauzi Nugroho, Muhammad Hassan; Warsono, Sony
ABIS: Accounting and Business Information Systems Journal Vol 13, No 2 (2025): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i2.107295

Abstract

Tujuan – Mengkaji penerapan smart contract pada teknologi blockchain guna merancang sebuah konsep yang bertujuan meningkatkan kualitas transaksi dalam akad mudharabah sekaligus memastikan kepatuhannya terhadap prinsip-prinsip syari’ah.Metodologi Penelitian – Penelitian ini menggunakan metodologi design science untuk mengembangkan sebuah konsep inovatif dalam transaksi akad mudharabah berbasis blockchain. Pendekatan ini memadukan aspek agama untuk memastikan kepatuhan syari’ah, aspek akuntansi melalui adaptasi debit-kredit dalam sistem desentralisasi, dan aspek teknologi dengan penerapan smart contract. Hasilnya diharapkan dapat meningkatkan kualitas transaksi syari’ah secara otomatis dan transparan.Temuan – Penelitian ini menunjukkan bahwa smart contract berbasis blockchain berpotensi merevolusi akad mudharabah dengan meningkatkan transparansi, efisiensi, dan kepatuhan syari’ah. Meski menawarkan solusi inovatif, tantangan seperti biaya tinggi, kompleksitas regulasi, dan kurangnya pemahaman lintas sektor masih perlu diatasi. Kolaborasi strategis dan edukasi menjadi kunci untuk mendorong adopsi teknologi ini dalam transaksi syari’ah.Keterbatasan Penelitian – Keterbatasan utama yang ada pada penelitian ini adalah pada minimnya implementasi blockchain dalam sistem keuangan syari’ah di Indonesia, sehingga ruang lingkupnya lebih bersifat konseptual daripada berbasis data empiris, penelitian ini diharapkan menjadi landasan awal bagi penelitian lanjutan dan implementasi praktis di masa mendatang.Orisinalitas – Penelitian ini menghadirkan pendekatan baru dengan memanfaatkan smart contract pada teknologi blockchain untuk memastikan kepatuhan syari’ah dalam akad mudharabah, sebuah konsep yang belum banyak dieksplorasi di sektor keuangan syari’ah.Dengan mengintegrasikan teknologi modern dan prinsip syari’ah, penelitian ini menawarkan solusi inovatif untuk meningkatkan transparansi, efisiensi, dan akuntabilitas transaksi. Selain memberikan landasan konseptual, penelitian ini juga mengusulkan strategi pengembangan dan adopsi teknologi yang sesuai dengan kebutuhan syari’ah. Hasilnya diharapkan dapat mendorong inovasi dalam sistem keuangan syari’ah serta memperkuat inklusi dan kepercayaan di era digital.
Instructional design innovation in distance learning to improve student learning performance Sagoro, Endra Murti; Warsono, Sony; Mustakini, Jogiyanto Hartono; Handayani, Wuri
Jurnal Cakrawala Pendidikan Vol. 44 No. 2 (2025): Cakrawala Pendidikan (June 2025)
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/cp.v44i2.81356

Abstract

This study investigates the application of instructional design innovations to improve student learning performance, focusing specifically onthe learning materials and teaching methods. The introductory accounting course was taken as the object of study because it is a compulsory subject at the Faculty of Business. Cognitive load theory (CLT) and scaffolding theory were employed in explaining and developing the hypotheses. This study examined student learning performance gaps on instructional design innovation through learning materials (mathematics vs. traditional) and scaffolding (soft vs. hard). This study adopted a 2 x 2 experimental design involving 166 new undergraduate students at Universitas Negeri Yogyakarta in Indonesia. The research findings demonstrated that the instructional design of mathematics-based accounting learning effectively improves student learning performance during distance learning. Meanwhile, the use of scaffolding did not generate any significant differences in student learning performance during distance learning.
Absolute Versus Restrictive Deterrence on Information Security Policy Compliance Behavior in Organizations: A Systematic Review of the Literature Megasari, Yulia; Warsono, Sony; Koeswandana, Noorfaiz Athallah
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 7 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i7.2638

Abstract

In the digital era, organizations are increasingly vulnerable to insider threats and non-compliance with information security policies. This study presents a systematic literature review aimed at conceptually distinguishing between absolute and restrictive deterrence within the context of employee compliance with organizational information security policies. The review draws upon academic databases such as MIS, Springer, JSTOR, ScienceDirect, AISeL, and EBSCO using keywords including deterrence theory, compliance, and information security behavior. The findings reveal that while absolute deterrence focuses on formal, law-enforced sanctions to prevent insider criminal acts, restrictive deterrence seeks to reduce the frequency of policy violations by imposing informal or less severe formal controls. This review highlights inconsistencies in how deterrence constructs are operationalized across studies—some blending severity, certainty, and swiftness into a single variable, others substituting deterrence indicators with proxies like awareness and education. Despite these differences, the review underscores that research on deterrence in information security remains in its developmental stage. It suggests a need for further empirical studies that compare the impact of deterrence mechanisms with positive motivational strategies to encourage compliance. Additionally, this review calls for future research to address different types of criminal decision-making processes and contextual organizational factors that influence behavior. These insights are valuable for designing more effective information security governance frameworks tailored to human behavior in the workplace.
Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Oktavianto, Rizki; Warsono, Sony
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.56142

Abstract

Financial scandals have raised issues of trust and transparency in the double-entry bookkeeping (DEB) system. This led to adding a third entry to DEB, called triple entry accounting. TEA is not a new idea. This idea has been around since 1982 proposed by Yuji Ijiri, an accounting professor. Also, in 2005, Ian Grigg, a financial cryptographer offered the idea of TEA in a different format. These two different initial concepts of TEA gave rise to TEA research with different alignments. This study conducted a systematic review of 11 TEA articles written by Indonesian accounting scholars and published between 2005 and 2024. This study explores accounting scholars' knowledge domains and their alignment with the original idea of TEA. The results showed that all Indonesian accounting scholars who wrote TEA align with Grigg's initial ideas. This research recommends further research to design ideas for integrating Ijiri and Grigg's TEA concepts to anticipate financial statement fraud.
DETERMINAN KEPUASAN DAN KINERJA DALAM BLENDED LEARNING Alamin, Ahmad Fikri; Warsono, Sony
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4539

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kepuasan dan kinerja blended learning yaitu content interaction, instructor-learner interaction, learner-learner interaction, dan biaya dan akses internet. Teknik penyebaran data menggunakan survei berupa penyebaran kuesioner dan disebar melalui google form. Penelitian ini melibatkan 191 partisipan yang merupakan mahasiswa S1 akuntansi yang mengambil mata kuliah praktikum akuntansi. Hasil penelitian menunjukkan bahwa content interaction yang tinggi dapat meningkatkan kerpuasan dan kinerja dalam blended learning. Hasil penelitian juga menunjukkan instructor-learner interaction mendukung kepuasan namun tidak pada kinerja dalam blended learning. Hasil penelitian juga menunjukkan learner-learner interaction tidak mendukung kepuasan, namun mendukung kinerja dalam blended learning. Namun, tidak terdapat dukungan antara biaya dan akses internet pada kepuasan dan kinerja dalam blended learning. Hasil penelitian memberikan dukungan kepuasan terhadap kinerja dalam blended learning yaitu menunjukkan bahwa kepuasan menjadi faktor penting dalam mengukur kualitas belajar mengajar di perguruan tinggi.
Pentingnya tata kelola berbasis praktik sistem informasi akuntansi dan akuntabilitas pada masjid di Wilayah Daerah Istimewa Yogyakarta Tufani, Jihan Alwiyah; Warsono, Sony; Suandi, Aprilia Beta; Muhammad, Muhammad
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini membahas praktik sistem informasi akuntansi (SIA) dalam pengelolaan dua masjid di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara dan telaah dokumen. Hasil penelitian menunjukkan bahwa praktik SIA masjid melibatkan pembuatan laporan keuangan yang dapat dipertanggungjawabkan, sistem informasi akuntansi yang sederhana, dan proses penerimaan dan penggunaan dana masjid. Penelitian ini juga menyoroti pentingnya pengelolaan keuangan yang amanah terhadap stakeholder dan kebutuhan untuk meningkatkan integritas pengelolaan masjid. Penelitian ini dapat membantu takmir masjid meningkatkan kualitas pengelolaan masjid dan menekankan betapa pentingnya bertanggung jawab untuk mempertahankan nilai-nilai religiusitas. Penelitian ini menggunakan commitment-trust theory guna menguji praktik sistem informasi akuntansi di lembaga keagamaan, khususnya masjid. Penelitian ini juga mempertimbangkan faktor-faktor seperti kepercayaan, komitmen, dan hubungan antara pengurus masjid (takmir) dan stakeholder.
Co-Authors Afrida Putritama Alamin, Ahmad Fikri Alwiyah, Jihan Arika Artiningsih Arin Pranesti Aryan Danil Mirza. BR Devandani Ken Priambodo Endra Murti Sagoro Fauzi Nugroho, Muhammad Hassan Frida Fanani Rohma Harsanti, Januari Pri Kharisa Rachmi Khoirunisa Koeswandana, Noorfaiz Athallah M. Ridwan Novmawan M. RIdwan Novmawan Megasari, Yulia Muhammad Muhammad Mustakini, Jogiyanto Hartono Priambodo, Devandani Ken Ranti Yulia Wardani Ranti Yulia Wardani Rizki Oktavianto Rohma, Frida Fanani Rumiyati, Rumiyati Suandi, Aprilia Beta Tufani, Jihan Alwiyah Wuri Handayani Wuryan Andayani