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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Ilmiah Ekonomi Global Masa Kini Asia Pacific Fraud Journal Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan Dekar Urumsah; Aditya Pandu Wicaksono; Adhetra Januar Putra Pratama
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art5

Abstract

Kecurangan sedang menjadi isu yang menonjol karena dampak kerugian yang luar biasa. Para pelaku kecurangan tanpa ragu untuk melakukannya dengan mengorbankan moral dan etika. Penelitian ini bertujuan untuk menguji pengaruh kecerdasan spiritual dalam niat melakukan kecurangan dan pengaruhnya terhadap moral pemimpin dan budaya organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebar kuesioner ke responden dan diolah dengan alat statistik smart PLS 3. Responden penelitian ini adalah 52 karyawan departemen keuangan perusahaan swasta di Yogyakarta. Temuan penelitian ini adalah kecerdasan spiritual individu bukan merupakan pencegah kecurangan. Temuan lain adalah kecerdasan spiritual mampu untuk mewujudkan budaya organisasi dan moral pemimpin yang baik. Budaya organisasi yang baik mencegah kecurangan di organisasi, tetapi moral pemimpin yang baik tidak menutup kemungkinan untuk melakukan kecurangan. Hasil penelitian ini merekomendasikan orgnaisasi untuk meningkatkan program-program yang meningkatkan moral dan etika.
Fintech adoption: Its determinants and organizational benefits in Indonesia Dekar Urumsah; Rintan Falah Ispridevi; Aris Nurherwening; Wirawan Hardinto
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art9

Abstract

Financial Technology (Fintech) has become an essential issue in the past few years, especially for the companies that offer the products/services that require payment. This research explores the factors which drive companies to adopt fintech - risk perception, cost perception, organizational readiness, top management support, knowledge of information technology, customer pressure, and competitive pressure - and the benefits of its adoption. This research distributed questionnaires using purposive sampling method to the employees working in the companies adopting Fintech. There were 195 questionnaires analyzed using SEM-PLS. This research indicates that customer pressure, competitive pressure, organizational readiness, top management support, and knowledge of information technology have significant influences on Fintech adoption. However, risk perception and cost perception do not significantly affect Fintech adoption. Fintech adoption has a significant effect on organizational benefits. Companies can use this research to find the opportunities and risks when they adopt fintech in order to improve on innovating and maximize customers and partners’ satisfactions.
Disclosure of expectation gaps: Determinants and influence on the level of public trust in privilege funds Mufidta, Fenny; Urumsah, Dekar
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art8

Abstract

The public expectation gap is an issue that is often discussed in the management of privilege funds. The public expectation that privilege funds can be used to finance various sectors is one of the gaps in expectations. Trust is key in synergizing or connecting the state, government and society. However, the discrepancy between public expectations and the existing conditions for managing the privilege fund is one of the causes of the expectation gap. This prompted this study to analyze the factors of the expectation gap that affect the level of public trust in the management of privilege funds. This research uses a quantitative approach with descriptive content analysis. The object of research is people who live in the Special Region of Yogyakarta. Data sources came from respondents through offline and online questionnaires. The analytical tool relies on SmartPLS 4.0, this refers to the number of samples used is not large but the model built is complex. The findings show that the public expectation gap affects the decline in the level of public trust. This research is expected to help identify problems that arise due to a mismatch between expectations and reality. So that it can restore public confidence that tends to feel disappointed and grow suspicion in the implementation of privilege fund activities. With the improvement or adjustment of policies that are more in line with public expectations, the public will feel more valued and recognized. This can increase public participation in planning, monitoring and program implementation. So that it will not lead to a crisis of legitimacy for the concept of privilege itself.
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Alfurqan, Muhammad Ali Riza Andi Agung Kurniawan Arifuddin Ardi, Pahmi Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Briyan Efflin Syahputra Dari, Aulia Wulan Daurrohmah, Eka Wirajuang Definta Mahendrawati Dessy Isfianadewi Dewi Nindiasari, Avininda Dewi Putri Dini Windartanti Dwi Ariyani, Asri Dwi Rugiarti, Novi Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fajri, Kharisma Fatmalina Fitra Roman Cahaya Gilang Nugroho Hamdani, Rizki Hanif Faidz Rahadian Hardi Juliawan Ira Oktaviana Linda Sulistyorini Mahmudi Mahmudi Mislya Rahmida Moh Fresal Sugeha Mufidta, Fenny Muhammad Dzikri Hadiyarroyyan Muhammad Fadhly Rizky Octavio Muhammad Kais Muhammad Nur Muryanto, Widya Angelina Najamuddin , Yunan Nidya Nurul Aisya Nugroho, Gilang Nurherwening, Aris Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rafi'i Habib Al Rasyid Rahmida, Mislya Ramadhansyah, Heri Reni Yendrawati Rintan Falah Ispridevi Rizki Hamdani Rizki Hioda Rosita Rosita Rosita Rosita Sanjayyana, Adzka Rosa Sari Kartikaningrum Seto Satriyo Bayu Aji Sumartono, Sumartono Sutari Sutari Teduh Dirgahayu, Teduh Warsito, Ima Nabila Wibowo, Hari Tri Wirawan Hardinto Wisnu Cahyono Yuanda Daud, Vicko Zahra, Hanifah