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All Journal Cakrawala Pendidikan JURNAL ECONOMIA Journal of Indonesian Economy and Business Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) 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 Journal of Accounting and Business Education
Sony Warsono
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Determinants of ERP Adoption in the Food and Beverage Industry: Evidence from UTAUT2 Januari Pri Harsanti; Sony Warsono
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2083

Abstract

General Background: Enterprise Resource Planning (ERP) systems provide solutions by integrating various business functions through automated processes. Specific Background: Empirical research on ERP adoption among Indonesian SMEs is still limited, especially regarding usage intentions and actual usage behaviour, posing practical challenges for SMEs. Knowledge Gap: This study addresses gaps in previous findings that were limited in terms of sample size, industry type, data collection techniques, and ERP components tested by MSMEs, using the UTAUT2 perspective. Objective: This study analyses the determinants of ERP usage intentions and the moderating role of ICT experience in food and beverage SMEs. Method: Primary data were collected through questionnaires distributed to owners, directors, and managers of food and beverage SMEs in five provinces in Indonesia and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The final sample size was 133 respondents. Results: The results indicate that the intention to use ERP is significantly influenced by performance expectations, effort expectations, supportive conditions, habit, and information quality, while ERP usage behaviour is influenced by habit and intention to use. Novelty: This study expands on UTAUT2–ERP research by integrating information quality into the model and analysing ICT experience as a moderator for ERP usage intention and actual usage behaviour in food and beverage SMEs. Implications: These findings provide guidance for SMEs to adopt ERP and provide insights for service providers to develop more user-oriented systems and services.
Absolute Versus Restrictive Deterrence on Information Security Policy Compliance Behavior in Organizations: A Systematic Review of the Literature Yulia Megasari; Sony Warsono; Noorfaiz Athallah Koeswandana
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.
Ensuring Acceptance by Understanding Persistent User Resistance in Coretax System via an Extended UTAUT2 Model Sony Warsono; Rifathi Syadzli; ⁠Endah Triana; Dimas Purna Cipta; Siti Raudhatul Jannah; Rudi Prasetya Timur
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.992

Abstract

This study examines user resistance and workaround behaviors in Indonesia's mandatory Core Tax Administration System (Coretax) by extending the UTAUT2 framework. Despite being valued at over IDR 1.2 trillion, Coretax's implementation faced severe challenges, including system downtime, login failures, and data loss. Using survey data from 412 taxpayers and tax professionals from the Jakarta Special Region and Yogyakarta, this study repositions user resistance as the primary outcome, incorporates trust in technology as a meta-belief, and tests perceived risk as a moderator. Results show that performance expectancy, effort expectancy, hedonic motivation, and effort value significantly reduce resistance, while trust strongly shapes these evaluations. Notably, coercive pressure does not reduce resistance, which indicates that legal mandates alone cannot secure acceptance. User resistance strongly predicts workaround behavior, providing empirical evidence on resistance-driven procedural deviations in digital tax administration. The findings contribute to technology acceptance research in mandatory contexts and offer insights for designing user-centered digital tax systems.
Analisis Faktor Intrinsik dan Ekstrinsik yang Mempengaruhi Intensi UMKM Mikro Untuk Mengadopsi Pembiayaan Syariah Setia Utami Amien; Sony Warsono
ABIS: Accounting and Business Information Systems Journal Vol 14, No 3 (2026): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v14i3.120430

Abstract

UMKM mikro mendominasi sektor usaha di Indonesia, namun tingkat adopsi pembiayaan syariah masih relatif rendah. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan syariah, religiusitas, persepsi manfaat-biaya, dan persepsi kompleksitas terhadap intensi UMKM mikro untuk mengadopsi pembiayaan syariah. Penelitian ini mengisi keterbatasan studi sebelumnya dengan menguji secara simultan peran faktor intrinsik dan ekstrinsik dalam kerangka Self-Determination Theory (SDT). Penelitian menggunakan pendekatan kuantitatif dengan sampel 200 pelaku UMKM mikro di Provinsi Jawa Barat yang dipilih melalui purposive sampling. Data dianalisis menggunakan Partial least squares structural equation modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan syariah dan persepsi manfaat-biaya berpengaruh positif dan signifikan terhadap intensi adopsi pembiayaan syariah, sedangkan religiusitas dan persepsi kompleksitas tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa pemahaman mengenai pembiayaan syariah serta manfaat ekonomi yang dirasakan lebih berperan dalam mendorong intensi adopsi dibandingkan faktor religius maupun persepsi kompleksitas. Penelitian ini menyimpulkan bahwa peningkatan literasi keuangan syariah dan penguatan persepsi manfaat ekonomi perlu menjadi fokus utama dalam upaya meningkatkan adopsi pembiayaan syariah pada UMKM mikro.
The Performance of Governance by ABC Mosque Management: A Case Study of Historic Jami' Mosques in the Special Region of Yogyakarta Jihan Alwiyah; Sony Warsono; Aprilia Beta Suandi; 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.
Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Rizki Oktavianto; Sony Warsono
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.
Co-Authors Afrida Putritama Alamin, Ahmad Fikri Aprilia Beta Suandi Arika Artiningsih Arin Pranesti Aryan Danil Mirza. BR Devandani Ken Priambodo Dimas Purna Cipta Endra Murti Sagoro Fauzi Nugroho, Muhammad Hassan Frida Fanani Rohma Januari Pri Harsanti Jihan Alwiyah Jogiyanto Hartono Kharisa Rachmi Khoirunisa Koeswandana, Noorfaiz Athallah M. Ridwan Novmawan M. RIdwan Novmawan Megasari, Yulia Muhammad Muhammad Muhammad Muhammad Noorfaiz Athallah Koeswandana Priambodo, Devandani Ken Ranti Yulia Wardani Ranti Yulia Wardani Ratih Tiyas Pratiwi Rifathi Syadzli Rizki Oktavianto Rohma, Frida Fanani Rudi Prasetya Timur Rumiyati, Rumiyati Setia Utami Amien Siti Raudhatul Jannah Suandi, Aprilia Beta Tufani, Jihan Alwiyah Wuri Handayani Wuryan Andayani Yulia Megasari ⁠Endah Triana