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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 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
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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Perencanaan Stratejik Sistem Informasi dan Proses Pembelajarannya di Organisasi Dekar Urumsah
Jurnal Siasat Bisnis Vol. 1 No. 10 (2005)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Planning a strategy, implementing an information technology, and running organizational learning process have become the most important things in an organization. There are many organizations have devel¬oped a strategic approach by planning its IS/IT. Planning IS/IT is complicated and important since there many factors effecting the planning of IS/IT. They are the types of planning, the relationship between strategy, IS, and IT, the methodology of IT strategy, and the portfolio of IS/IT.The implementation of IS/IT is a complex effort because IS/IT evolves in a set of technology continuously. Individuals in the organization will adapt to the evolving IS/IT, where they learn new ways in con¬ducting their tasks. This process of learning involves the previous procedures, which are changed into a new pat¬tern to strengthen the process itself. It has become individual and group procedures. It is covering all aspects but it can be summarized in four phases. They are investment and technology identification, the adaptation and tech¬nology learning, the management control, and the technology transfer.
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.
Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.371 KB) | DOI: 10.18196/jai.2101144

Abstract

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.
KINERJA INDIVIDU SEBAGAI DAMPAK PENERIMAAN TEKNOLOGI: PENDEKATAN MODEL UTAUT Aditya Pandu Wicaksono; Dekar Urumsah; Gilang Nugroho
Jurnal Ilmiah Akuntansi Vol 2 No 1: Juni 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i1.10157

Abstract

ABSTRAKTeknologi informasi (TI) saat ini sudah menjadi saraf yang penting dalam menopang tubuh perusahaan. Selain itu, TI diharapkan dapat meningkatkan kinerja dan produktivitas karyawan. Oleh karena itu, Penelitian ini bertujuan untuk menguji penggunaan teknologi terhadap kinerja individu. Penelitian ini menggunakan variabel yang diambil dari unified theory of acceptance and use of technology (UTAUT) sebagai variabel yang mempengaruhi penggunaan teknologi dan kinerja individu. Penelitian ini adalah penelitian dengan pendekatan kuantitatif dengan menyebarkan kuesioner ke responden. Responden penelitian ini adalah karyawan di perusahaan pengembang perangkat lunak di Yogyakarta. Dengan teknik convenient sampling diperoleh 132 responden dan diolah dengan smartPLS. Hasil penelitian menemukan bahwa persepsi kenyamanan, pengaruh sosial, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap penggunaan TI. Lebih lanjut, persepsi kenyaman, kondisi yang memfasilitasi, dan penggunaan TI berpengaruh positif signifikan terhadap kinerja individu. Kesimpulannya, penggunaan teknologi dipengaruhi oleh persepsi kenyamanan menggunakan teknologi, adanya pengaruh sosial, dan fasilitas yang tersedia yang kemudian akan meningkatkan kinerja individu. Penelitian ini mendorong perusahaan untuk menggunakan teknologi untuk meningkatkan kinerja individu.Kata kunci: Kinerja Individu, Teknologi Informasi, UTAUT ABSTRACT Nowadays, information technology (IT) was a fundamental tool for companies to bolster their activities. In Addition, the expectation of IT usage was able to enhance employees’ performances and productivities. Furthermore, this research examines the influence of technology to individual performance. This research selected variables that available in unified theory of acceptance and use of technology (UTAUT) as variable which influencing IT usage and individual performances. This was a quantitative research by distributing questionnaire to employees of software developer companies in Yogyakarta as participants. Convenient sampling was applied and gathering 132 data which was executed using SmartPLS. This research finds perceived enjoyment, social influence, and facilitating condition is positively significant influencing IT usage. In other hand, perceived enjoyment, facilitating condition, and IT usage is positively and significantly influencing individual performances. In conclusion, IT usage is influenced by perceived enjoyment of IT usage, social influence, and facilitating condition. Then, these variables are able to heighten individual performances. This research drives the companies to use and advance the IT to raise individual performances. Keywords: Information Technology, Individual Performance, UTAUT  
Bribery in Government Agency: A Phenomenological Study Eka Wirajuang Daurrohmah; Dekar Urumsah
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
ANALISIS GENDER DALAM PEMBAJAKAN PRODUK DIGITAL Aditya Pandu Wicaksono; Dekar Urumsah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 4, No 2: November 2018
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.092 KB) | DOI: 10.26486/jramb.v4i2.585

Abstract

Di era teknologi yang canggih pembajakan produk digital sangat mungkin untuk dilakukan oleh siapapun. Kasus ini sangat sulit untuk dicegah namun harus dilakukan. Penelitian ini bertujuan untuk menginvestigasi factor-faktor yang mendorong perilaku pembajakan digital. Penelitian ini menitikberatkan pada analisis gender berdasarkan pada model penelitian yang dibuat. Penelitian ini menggunakan model dari TAM yang tidak digunakan oleh penelitian sebelumnya. Sampel penelitian adalah mahasiswa S1 di Yogyakarta dengan menerapkan teknik convenience, purposive, dan snowball. Dengan menggunakan kuesioner daring, penelitian ini memperoleh data dari 94 mahasiswa dan 115 mahasiswi. Hasil menunjukkan tidak ada perbedaan signifikan antara mahasiswa dan mahasiswi dalam perilaku pembajakan. Mahasiswa sulit untuk menerima harga dari produk digital yang asli sedangkan mahasiswi bersedia untuk membayar. Penelitian ini mengingatkan perusahaan untuk lebih memperhatikan keamanan penjualan produk digitalnya. Selain itu, pemerintah dan perusahaan perlu untuk berkolaborasi memerangi pembajakan juga memperkuat perlindungan hak cipta.
Perilaku Pembajakan Produk Digital: Cerita Dari Mahasiswa Di Yogyakarta Adiyta Pandu Wicaksono; Dekar Urumsah
Jurnal Aplikasi Bisnis Volume 17 No. 1, Juni 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss1.art2

Abstract

ABSTRACTDigital piracy is one of the most famous forms of intellectual property theft and recognized as a criminal act. This research investigates the reason how people prefer to buy pirated product to genuine product. The purpose of the research is to understand how benefit, social, economic, and moral factor influencing digital piracy. The sample is students at one private university in Yogyakarta. Purposive sampling is applied by distributing questionnaires to respondents to be answered voluntarily. This research finds perceived usefulness using pirated product and social factor influencing intention to pirates. In other hand, moral judgment can not be a deterrent tool preventing piracy behavior. People do not seem to be afraid of the consequences of committing digital piracy. Price has been the main issue to motivate people committing digital piracy. Digital product’s price is high and being perceived as unfair and unacceptable by low-income people. This research provides some insight to industry and government about the reasons why people pirate digital products. The government needs to strengthen the rules to protect and prevent intellectual property from piracy behavior.ABSTRAKPembajakan produk digital adalah salah satu bentuk popular dari pencurian kekayaan intelektual dan diakui sebagai perilaku kriminal. Penelitian ini dilakukan untuk menginvestigasi alasan mengapa orang membajak daripada membeli produk asli. Tujuan penelitian ini untuk memahami bagaimana faktor manfaat, sosial, ekonomi, dan moral mempengaruhi pembajakan digital. Penelitian ini menggunakan sampel mahasiswa dari satu universitas swasta di Yogyakarta. Purposive sampling diterapkan dan mendistribusi kuesioner ke responden untuk diisi secara sukarela. Penelitian ini menemukan bahwa persepsi manfaat dari produk bajakan dan pengaruh sosial mendorong munculnya niat pembajakan. Di lain pihak, penilaian moral tidak dapat menjadi pencegah untuk menghalangi perilaku pembajakan. Orang tidak takut terhadap konsekuensi dari pembajakan digital. Harga menjadi isu utama yang memotivasi perilaku pembajakan. Harga dari produk digital dianggap tidak adil dan tidak dapat diterima oleh orang dengan pendapatan rendah. Penelitian ini memberikan wawasan kepada perusahan dan pemerintah tentang alasan pembajakan dilakukan. Pemerintah perlu untuk memperkuat aturan-aturan dalam rangka melindungi kekayaan intelektual dan mencegah perilaku pembajakan.
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.
Investigating the Factors Influencing Tax Compliance in Online Transaction: An Empirical Study on MSMEs Eko Lasmono; Dekar Urumsah
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.572

Abstract

This study aims to analyze the factors that influence personal tax compliance in paying the income tax from online sales of SMSE, namely tax policy, tax knowledge, tax sanctions, and tax incentives. This study adopted the attribution theory and used a quantitative approach employing a survey method by distributing the questionnaires related to paying online sales tax to the individual taxpayers of MSMEs. A total of 159 respondent data across Yogyakarta, Central Java, and Lampung who met the criteria were analyzed and tested using Structural Equation Modeling (SEM) with the help of smartPLS 3.0. The results of this study indicate that tax knowledge and tax sanctions have significant effects on tax compliance, but tax policy has no significant effect on tax compliance. Likewise, tax incentives are not able to moderate the relationships between tax policy, tax knowledge, as well as tax sanctions and tax compliance.
Sebuah literature review terhadap penelitian penghindaran pajak di jurnal terindeks Sinta Muhammad Dzikri Hadiyarroyyan; Dekar Urumsah
Proceeding of National Conference on Accounting & Finance Volume 1, 2019
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Peneliti menyadari sangat penting untuk merenungkan dan mengembangkan penelitian mengenai penghindaran pajak karena sangat minimnya penelitian yang dilakukan berkaitan dengan topik tersebut di Indonesia. Peneliti mereiew 17 jurnal yang berkaitan dengan ekonomi, akuntansi, manajemen, dan keuangan yang terindeks di Sinta. Sehingga didapat 13 artikel yang membahas penghindaran pajak. Peneliti menyadari sangat penting untuk merenungkan dan mengembangkan penelitian mengenai penghindaran pajak karena sangat minimnya penelitian yang dilakukan berkaitan dengan topik tersebut di Indonesia. Peneliti bertujuan untuk menguji hubungan antara koneksi politik, foreign investor’s interest, related party transactions, dan penghindaran pajak. Kemudian peneliti juga akan menguji pengaruh moderasi corporate governance pada hubungan antara koneksi politik dan foreign investor’s interest terhadap penghindaran pajak melalui related party transactions.
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 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 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 Zahra, Hanifah