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All Journal Cakrawala Pendidikan JURNAL ECONOMIA Journal of Indonesian Economy and Business JABE (Journal of Accounting and Business Education) 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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What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Warsono-bin-Hardono, Sony; Pranesti, Arin; Rohma, Frida Fanani; Priambodo, Devandani Ken
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13961

Abstract

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
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.
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 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