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Pengaruh Fraud Diamond dan Penyalahgunaan Teknologi Informasi Terhadap Perilaku Kecurangan Akademik Pada Siswa Kelas XI di SMAN 11 Semarang Baihaqi Rizqi Fajarwati; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i1.6497

Abstract

The purpose of this study was to analyze and examine the effect of Fraud Diamond (pressure, opportunity, rationalization, and ability) and misuse of information technology on academic fraud behavior in class XI students at SMAN 11 Semarang. The population of this study were all the students of Class XI. The study used a cluster random sampling technique with 216 respondents. Data collection method using questionnaire. Data analysis using descriptive statistical analysis and path analysis with the help of analytical tools in the form of Excel and Smart-PLS 4. The results of this study indicate that opportunity, rationalization and ability have a positive effect on academic cheating behavior in grade XI students at SMAN 11 Semarang. Pressure and misuse of information technology have no effect on academic cheating behavior in class XI students at SMAN 11 Semarang. The suggestion of this research is that schools need to increase students' moral awareness and honesty through integration in the learning process. Schools can apply educational sanctions that have a positive impact on students who commit fraud, and teachers can evaluate the learning process on the achievement of students. Future research is expected to abuse information technology as a moderating variable and add self- control as an independent variable that can affect academic cheating behavior
Pengaruh Intensitas Bermedia Sosial, Efikasi Diri, dan Konformitas Terhadap Prokrastinasi Tugas Akhir dengan Regulasi Diri sebagai Variabel Intervening NilaYunita Susanti; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i1.6698

Abstract

This study uses a type of quantitative research with a population of all Economics Education students at Semarang State University class of 2019 who are still active in June 2024, the sample used was a saturated sample of 119 respondents but only 115 respondents filled out the questionnaire. The data collection method used is the survey method by distributing questionnaires. The data analysis technique uses descriptive statistical analysis and Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4. Based on the results of the research hypothesis test, it shows that social media intensity, self-efficacy, and conformity have a negative and significant effect on self-regulation. Social media intensity and conformity have a positive and significant effect on final project procrastination. Meanwhile, self-efficacy has no effect on procrastination. Self-regulation can mediate the relationship between social media intensity and conformity on final project procrastination. Meanwhile, self-regulation cannot mediate the relationship between self-efficacy and final project procrastination. Self-regulation has a negative and significant effect on final project procrastination.
Determinasi Pengambilan Keputusan Memilih Program Studi Pendidikan Akuntansi: Peran Moderasi Prospek Kerja Atifatul Alifah; Ahmad Nurkhin
Journal of Accounting, Economics, and Business Education VOL 3, NO 1 (2025): JAEBE, MEI 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i1.7296

Abstract

This study aims to analyze the influence of parental support, education costs, and the reputation of the study program on student decision-making in choosing the Accounting Education study program at Universitas Negeri Semarang with job prospects as a moderating variable. This research uses a quantitative approach with population in this study of 167 students of Accounting Education, Universitas Negeri Semarang, class of 2023. The sampling technique used is the probability sampling technique with proportional random sampling which resulted in a sample of 118 students. The data analysis technique in this study used descriptive statistical analysis and moderated regression analysis/MRA (Moderated Regression Analysis) with the help of SPSS 25. The results of the study show that parental support, education costs, and the reputation of the study program have a positive and significant effect on students' decision making in choosing a study program. Job prospects are unable to strengthen the influence of parental support, education costs, and the reputation of the study program on students' decision making in choosing a study program.
Determinants of Student Behavior to Use Financial Technology (Fintech) Banking Services - Integrated Theory of System Acceptance and Psychological Behavioral Theory Fachrurrozie Fachrurrozie; Indah Anisykurlillah; Hasan Mukhibad; Kuat Waluyo Jati; Ahmad Nurkhin
Journal of Applied Data Sciences Vol 7, No 2: May 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i2.1138

Abstract

Fintech provides technology-based banking and financial services; therefore, the analysis of FinTech usage behavior should be viewed in the context of system acceptance and psychological behavioral theory. We employ the System Acceptance Theory approach, specifically the Theory of Acceptance Model, and the psychological behavioral theory, the Theory of Reasoned Action, to explain behavioral intention to use FinTech and incorporate risk factors. This study aims to prove the influence of perceived ease of use, perceived usefulness, subjective norms, attitude, and perceived risk on the intensity of Generation Z's intention to use Fintech. Moreover, this research demonstrates the influence of intention to use Fintech on fintech usage behavior. This research employed a survey approach with 350 students in Indonesia, who are part of Generation Z, and analyzed the data using Structural Equation Modeling with Partial Least Squares. We report that perceived ease of use and perceived usefulness are vital factors in increasing the intention to use Fintech. Attitude is a factor that encourages students to use Fintech, and conversely, perceived risk is a vital factor in decreasing intention to use Fintech. We were unable to find evidence of a relationship between subjective norms and intention to use Fintech. Ultimately, behavioral intention in using Fintech is crucial for increasing student adoption of Fintech. This study recommends that financial institutions offer Fintech services to enhance usability, convenience, and mitigate the risks associated with fintech use.
Innovation in Pondok Pesantren Financial Management: Study of the Implementation of a Smart Payment System Based on Virtual Accounts Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Hasan Mukhibad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2550

Abstract

Purpose – Accepting students' syahriyah in Pondok pesantren is vital, so systematic efforts are needed to increase acceptance and manage effectively and efficiently. The purpose of the study was to describe the innovation of Pondok pesantren's financial management that implements smart payments based on virtual accounts. Method – Using interview and documentation data collection techniques, a qualitative descriptive research design was used. The informants in this study were Kiai, financial managers of the boarding school, and treasurers of male and female boarding schools. Validity and reliability tests have been carried out through reliability tests and context dependence tests. Qualitative data analysis techniques, through interactive analysis models, were used as data analysis techniques. Findings – The results of the study showed that the management of the Salaf Pondok pesantren had involved students as full financial managers of the boarding school as a learning medium to carry out the mandate for the good of the boarding school. The financial management of the male and female boarding schools is directly managed by students who have been given the mandate as treasurers. The recapitulation report of expenditures will be submitted periodically to Kiai. The innovation in financial management implemented uses a smart payment system based on virtual accounts to increase the acceptance of Pondok pesantren payments. Another benefit is the speed and accuracy of presenting financial data and information, which has improved. However, there are still payment arrears from students' parents/guardians for various reasons. The smart payment system also controls students' pocket money through smart cards. The responsibility for managing the smart payment system lies with the financial manager of the Salaf Pondok Pesantren, assisted by one student. The receipts of the students' syahriyah are then distributed to the treasurers of the male and female Pesantren. They have further managed to finance the operations of each Pesantren. Kiai receives periodic recapitulation reports of receipts and other financial information if needed. Implications – This study further emphasizes the importance of digitalizing Salaf Pondok pesantren's financial management to accurately and accountably present financial data and information.
Knowledge–Behavior GAP pada Perilaku Pro-Lingkungan Mahasiswa Pendidikan Akuntansi: Bukti dari Model Mediasi Sikap Lingkungan Shinta Puspitasari; Ahmad Nurkhin; Algifari
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2098

Abstract

Despite students' relatively high levels of environmental knowledge, pro-environmental behavior remains inconsistent. This condition indicates a knowledge–behavior gap influenced by psychological factors, particularly environmental attitude. This study aims to analyze the effect of environmental accounting knowledge and environmental knowledge on pro-environmental behavior, with environmental attitude as a mediating variable. A quantitative causal design was applied to 184 accounting education students at the Faculty of Economics and Business, Semarang State University, selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Results showed that environmental accounting knowledge has no direct effect on pro-environmental behavior, whereas environmental knowledge and environmental attitude have significant positive effects. Environmental accounting knowledge influences environmental attitude, but environmental attitude does not mediate its relationship with pro-environmental behavior. Conversely, environmental attitude partially mediates the relationship between environmental knowledge and pro-environmental behavior. These findings suggest that developing students' pro-environmental behavior requires not merely conceptual environmental accounting knowledge, but deep internalization of environmental knowledge capable of forming positive environmental attitudes. This study contributes to extending the application of the Theory of Planned Behavior in explaining the mechanism of pro-environmental behavior formation in accounting education contexts.
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance Fachrurrozie; Ahmad Nurkhin; Hasan Mukhibad; Abdul Rohman; Christian Wiradendi Wolor
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.10599

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.
Praktik Tata Kelola Keuangan Pesantren Salafiyah: Sebuah Studi Etnografi Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo
Jurnal Sosial Humaniora Vol 19 No 1 (2026)
Publisher : Direktorat Riset dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j.24433527.v19i1.9724

Abstract

Pondok pesantren or pesantren (Islamic boarding schools) are unique Islamic educational institutions that have actively and significantly contributed to various aspects of Indonesian society. Law No. 18 of 2019 concerning Pesantren emphasizes that pesantren are expected to be well-managed, including in their finances. This paper aims to uncover the financial governance practices of pesantren salafiyah. A qualitative research design with an ethnographic approach was conducted at Pondok Pesantren Assalafy Al Asror, a recognized and well-developed Salafiyah Islamic boarding school in Semarang. Participant observation, in-depth interviews, and documentation were applied to obtain data from kiai, nyai, administrators, alumni, and other relevant parties. Data analysis techniques were carried out through qualitative research stages. The results of the study indicate that the financial governance of the Pondok Pesantren Al Asror has been running through simple recording and reporting, simple supervision, and contributions from internal and external parties. VA technology has been implemented to strengthen revenue accountability, enabling tactical policymaking. Other results indicate that Pesantren Al Asror has not implemented Islamic boarding school accounting or institutions without public accountability, such as ISAK 35 and PAP 2024.
The Mechanism of Corporate Governance, Financial Performance, and Social Performance in Baitul Maal Wat Tamwil (BMT) Hasan Mukhibad; Ahmad Nurkhin
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.66

Abstract

This study aimed to empirically prove the influence of the number and education level of managers, supervisory boards, Sharia Supervisory Board (SSB) and the attendance of Baitul Maal wat Tamwil (BMT) members (owners) in annual member meeting towards on profitability (ROA and ROE), and social performance (zakat performance). The research sample was BMT in Semarang Regency selected by purposive sampling method with an observation period from 2013 to 2017. Data analysis used the Structure Equation Model with the WarpPLS tool. The results showed that the number and education level of managers did not influence financial performance. The education level of the supervisory board had a significant influence on financial and social performance. The number and the education level of SSB changed financial performance, but the education level of SSB did not affect social performance. The Attendance of BMT members at the annual member meeting did not have a significant influence on BMT's financial and social performance improvement. These results indicated the minimal role of members in evaluating BMT performance, both profitability and social performance.
PENGAJARAN ORANG TUA TERHADAP PERILAKU KEUANGAN MAHASISWA DIMEDIASI OLEH EFIKASI DIRI DAN PENGETAHUAN KEUANGAN Reza Dwi Kumala; Ahmad Nurkhin
PEKA Vol. 13 No. 2 (2025): Desember
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/peka.2025.vol13(2).22099

Abstract

Mahasiswa sering mengikuti keinginan daripada kebutuhan sehingga menyebabkan pengelolaan keuangan buruk. Penting bagi mereka untuk mengatur keuangan dengan pijak, maka perlunya pendidikan keuangan untuk mengatur keuangan. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh pengajaran orang tua terhadap perilaku keuangan mahasiswa dengan efikasi diri dan pengetahuan keuangan sebagai mediasi. Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior dan Experiental Learning Theory. Metode pengambilan sampel menggunakan sampling jenuh sebanyak 133 mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data menggunakan penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis jalur dengan model persamaan Structural Equation Modeling – Partial Least Square (SEM – PLS). Penelitian menunjukkan bahwa pengajaran orang tua berpengaruh positif dan signifikan terhadap efikasi diri serta pengajaran orang tua berpengaruh positif dan signifikan terhadap pengetahuan keuangan. Efikasi diri berpengaruh positif signifikan terhadap perilaku keuangan, pengetahuan keuangan berpengaruh positif signifikan terhadap perilaku keuangan, dan efikasi diri mampu memediasi pengajaran orang tua terhadap perilaku keuangan. Namun, pengajaran orang tua tidak berpengaruh signifikan terhadap perilaku keuangan dan pengetahuan keuangan tidak mampu memediasi pengajaran orang tua terhadap perilaku keuangan.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem Abdul Rohman Abdul Rohman ACHMAD RIFAI Aditama, Raka Rizky Aeni, Ida Agus Wahyudin Agus Wahyudin Ahmad Syahrul Fauzi Algifari Algifari Algifari Algifari Algifari, Algifari Ali, Noor Faqih Udin Amir Mahmud Anisa Septiani Aenul Fajriah Anna Kania Widiatami Ardyansyah, Faisal Arif Wahyu Wirawan Arif Wahyu Wirawan, Arif Wahyu Asep Purwo Yudi Utomo Asrori Asrori Astuti - Atifatul Alifah Aulia Rizky Nur Ruwita Aziza, Maghfira Nur Baihaqi Rizqi Fajarwati Bakar, Syarifah Mastura Syed Abu Bangkit Candra Birama, Bangkit Candra Baswara, Satsya Yoga Bayu Bagas Hapsoro, Bayu Bagas Budiantoro, Risanda Christian Wiradendi Wolor Daffa, Muhammad Daud, Norzaidi Mohd Destiya Laelatul Azizah Dhifah Amaliyah Fadli Dwi Puji Astuti Ervie Sabrina Nuari Fachrurrozie Fachrurrozie Fachrurrozie, F Fadhilah Mahanani Saputri fatimah Fatimah Fiki Nushrotul Hafidh Fikriyah, Minkhatul Hardi Saputro, Iwan Harsono Harsono Hartanto, Dadi Hasan Mukhibad Heri yanto Heri Yanto Hidayatun Toyibah Priyati Istu Utami Hobar, Abdul Hoo, Wong Chee Ida Nur Aeni Ilma Anisaturizqi, Ilma Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Isnarto Isnarto Isnarto, Isnarto Iwan Hardi Saputro Jarot Tri Bowo Santoso Kardoyo Khasan Setiaji Khasanah, Nasriatun Kiswanto Kiswanto Kiswanto, Kiswanto Kuat Waluyo Jati Kustini, Sri Kusumantoro Kusumantoro Kusumantoro, Kusumantoro Mahardika, Aura Aglis Maulida, Winda Nurul Maylia Pramono Sari Maylia Pramono Sari Meyta Putri Puspita Minkhatul Fikriyah Muhammad Feriady, Muhammad Muhammad Wahyudi Muhsin Muhsin Muhsin Muhsin Muhsin, Muhsin Mukhibab, Hasan Munirah, Anisatul Narenda, Alfa Narendra Utama W, Narendra Utama Ngabiyanto - Niam, Sufa’ah Hurumun Nilam Nathania NilaYunita Susanti Nor, Fakhrudin Novanty, Ine Nugroho, Aditya Surya Nugroho, Rosyid Wahyu Nurdian Susilowati Oki Anggaeni Partono Thomas Prabowo Yudo Jayanto PUJI LESTARI Rababah, Mahmoud Ali Raharjo, Teguh Hardi Raharjo, Teguh Hardi Raharjo Rahayu Lestari Ratieh Widhiastuti Reza Dwi Kumala Risanda A. Budiantoro Risanda Alirastra Budiantoro Risnaeni Risnaeni, Risnaeni Rokhani, Sri S Martono S Martono Safitri, Diyah Salis, Abdul Rozaq Sari, Puji Novita Sejati, Adif Akbar Selawati Septianingtyas Septiana, Duwi Setiawan, Fadli Arif Setiawati Setiawati Shahtaz Twanneke Henga Putri, Shahtaz Twanneke Henga Shinta Puspitasari Sifa Farida, Sifa Siti Fatimah Siti Nurdianti, Siti Sri Kustini Subarkah, Afri Subkhan Subkhan Sulhadi Sumiadji Sutikno Sutikno Syafa Azmi Muazaroh Syamsu Hadi Tri Jatmiko Wahyu Prabowo Triwidisari, Asri Umi Thoifah Amalia, Umi Thoifah Usep Suhud Wedadjati, Ratna Sesotya Wicaksono Adi Nugroho, Wicaksono Adi Widiatami, Anna Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Wiji Astuti Yee, Loo Shu Yozi Aulia Rahman, Yozi Aulia Zikir Zibran Firdaus