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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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Determinan Pencegahan Penyalahgunaan Pengelolaan Dana Desa di Sulawesi Selatan Muhammad Nur; Dekar Urumsah
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Pengelolaan dana desa di Indonesia merupakan elemen penting dalam pembangunan dan pemberdayaan masyarakat di tingkat lokal, berdasarkan Undang-Undang Desa. Meskipun pemerintah telah menyalurkan lebih dari Rp326 triliun dalam dana desa sejak 2015 sampai 2024, isu penyalahgunaan anggaran, terutama di Sulawesi Selatan, menjadi perhatian utama. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi pencegahan penyalahgunaan dalam pengelolaan dana desa. Fokus utama terletak pada kompetensi aparatur desa, sistem pengendalian internal, whistleblowing, peran masyarakat, moralitas individu, dan aplikasi Siskeudes. Pendekatan yang digunakan menggabungkan teori agensi dan teori stewardship untuk memberikan perspektif mendalam. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisis beberapa informasi tentang topik penelitian. Penelitian ini diharapkan berkontribusi pada pengembangan kebijakan yang lebih baik dan strategi pencegahan yang efektif dalam konteks pengelolaan dana desa di Indonesia.
Model Konseptual: Determinan Pencegahan Pinjaman Online Ilegal Sari Kartikaningrum; Dekar Urumsah
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Teknologi mendorong terciptanya berbagai inovasi, salah satunya pada sektor finansial dalam bentuk financial technology atau Fintech pinjaman online. Kemunculan pinjaman online memiliki berbagai dampak, mulai dari perijinan ilegal, penagihan tidak sopan, adanya bunga dan biaya tambahan dalam jumlah besar, tindakan kriminal dan pencurian data pribadi. Tujuan dari paper ini adalah mengusulkan model konseptual pencegahan pinjaman online ilegal melalui peran niat whistleblowing, literasi keuangan, literasi digital, serta peran moderasi gender. Metode yang digunakan dalam penelitian ini adalah motode penelitian konseptual dengan mengamati dan menganalisa informasi terkait topik penelitian yang dapat mempengaruhi pencegahan pinjaman online ilegal.
Model Konseptual Pengaruh Fraud Hexagon Terhadap Fraudulent Financial Reporting pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Rizki Hioda; Dekar Urumsah
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengkaji kasus kecurangan laporan keuangan dari perspektif teori fraud hexagon. Fraud hexagon dalam penelitian ini adalah Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Change in Auditor, Independent Auditor Quality, Political Connection, Market Performance, Total Accrual Ratio. Peneliti menggunakan jenis penelitian kuantitatif dengan menggunakan data sekunder. Penelitian ini menganalisis laporan keuangan perusahaan dengan menggunakan pendekatan analisis indeks rasio. Populasi dalam penelitian ini adalah perusahaan milik negara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023. Penelitian ini berhasil mengidentifikasi bahwa elemen-elemen fraud hexagon yaitu Financial stability, financial target, external pressure, political connections memiliki pengaruh yang signifikan dalam mendeteksi potensi terjadinya kecurangan pelaporan keuangan pada perusahaan milik negara di Indonesia. Dengan menggunakan metode Beneish M-Score, ditemukan beberapa elemen seperti financial stability, external pressure, dan collusion menjadi faktor utama yang mendorong terjadinya manipulasi laporan keuangan. Penelitian ini menyoroti pentingnya efektivitas pengawasan internal dan kualitas audit eksternal dalam memitigasi risiko kecurangan. Faktor-faktor seperti pergantian auditor dan direksi, meskipun sering dianggap relevan, tidak menunjukkan pengaruh yang signifikan dalam mendeteksi kecurangan dalam konteks BUMN. Kontribusi utama penelitian ini adalah penerapan teori fraud hexagon sebagai pendekatan yang lebih komprehensif dibandingkan teori-teori sebelumnya (fraud triangle, fraud diamond, dan fraud pentagon), serta penerapan metode Beneish M-Score untuk mendeteksi indikasi manipulasi.
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.
Increasing the Accuracy of Determining Activity-Based Services Tariffs for Central Surgical Installation (Case at the BLUD Hospital in Indonesia): english Najamuddin , Yunan; Urumsah, Dekar; Mahmudi, Mahmudi; Yendrawati, Reni; Dirgahayu, Teduh; Dwi Rugiarti, Novi; Dwi Ariyani, Asri; Dewi Nindiasari, Avininda; Rosita, Rosita
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 02, September 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss2.art15

Abstract

This research aims to determine the application of cost accounting (unit cost) through the Activity-Based Costing (ABC) method in establishing service rates at Regional Public Service Agency Hospitals (BLUD Hospital). Among the unit costs studied at the BLUD Hospital, the focus was on the surgical service unit. Despite its potential, the ABC method is still underutilized for calculating unit service costs in BLUD hospitals. The evaluation compared traditional tariff calculations, based on Minister of Finance Regulation No. 3 of 2023, with calculations derived from the ABC method. The study's findings revealed that activity-based surgical service units incur unit costs of Rp. 1,205,171.55 for special surgeries, Rp. 935,780.27 for major surgeries, and Rp. 510,425.60 and Rp. 283,569.78 for medium and small operations, respectively. These unit costs serve as the foundation for determining rates by adding the direct costs of each unit. In accordance, service rates will be generated. Notably, the determined tariffs in INA-CBGs are IDR 4,250,000 for special surgeries, IDR 3,300,000 for major surgeries, IDR 1,800,000 for medium surgeries, and IDR 1,000,000 for small surgeries. Consequently, this study recommends the BLUD Hospital management to adopt the ABC method in calculating unit costs as it revealed that the costs attributed to patients in the surgical service unit were lower than the traditional costing method.
Exploring the impact of restaurant taxpayer behavior on the success of tapping box technology in Yogyakarta Alfurqan, Muhammad; Urumsah, Dekar
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25389

Abstract

Research aims: This study aims to analyze the influence of taxpayer compliance, awareness, and knowledge on the success of tapping box technology. Additionally, the study considers the role of gender as a moderating .Design/Methodology/Approach: This research used a quantitative approach by employing a non-probability sampling method with a census technique involving all 194 restaurant taxpayers in Yogyakarta City equipped with tapping box technology. The data were analyzed using the SEM-PLS method and Multi-Group Analysis.Research findings: The results of the study indicate that taxpayer compliance and knowledge have a significant impact on the success of tapping box technology. However, taxpayer awareness does not have a significant impact on the success of tapping box technology. In comparison, gender does not have a significant role in the success of tapping box technology.Theoretical contribution/Originality: This research contributes to the development of taxation literature, particularly in regional taxes, by highlighting the role of taxpayer compliance and knowledge in the success of taxation technology. These findings offer a new perspective that can enrich the literature in the field of regional taxation.Practitioner/Policy implication: These findings imply that the Yogyakarta City Government should prioritize improving taxpayer compliance and knowledge as the primary strategy to achieve greater success in tapping box technologyResearch limitation/Implication: Although the sample represents over 69% of the population, the research has limitations, primarily due to 31% of the population declining to complete the questionnaire without offering a clear explanation.
Investigating the influence of business intelligence on the quality of decision making in an Indonesian fertilizer company Urumsah, Dekar; Ramadhansyah, Heri
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art5

Abstract

This study investigates the factors influencing the quality of decision making in Indonesian fertilizer sector. Business intelligence management, business intelligence scope, data quality, content quality, and information quality are the examined factors. Empirical study was conducted through survey questionnaire from top and operational managers who operated a business intelligence system. A structural equation modelling using Partial Least Square is condected through the analysis of 111 usable the questionnaires. The results of the study show that business intelligence management is the main factors influencing the quality of decision making. The study contributes to both academia and industry by provide new insights for managers regarding to the influence of business intelligence on the high quality of decision making. This could serve as a guideline for organizations in understanding the important factors that should be considered when deciding to improve the quality of decision making.
The success of go-pay financial technology service adoption Nurherwening, Aris; Dari, Aulia Wulan; Urumsah, Dekar; Wibowo, Hari Tri
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art5

Abstract

Go-Pay is one of the popular FinTech services in Indonesia. This research aims to identify the Go-Pay service's impact on net benefits influenced by perceived usefulness, perceived ease of use, comfort, information quality, security, trust, and internet connection quality. This research used a quantitative method to collect 220 data by distributing a questionnaire through Google Form and analyzing them using SmartPLS 3.3. The result shows that comfort, information quality, and perceived ease of use significantly impact the perceived usefulness. In contrast, internet connection quality, trust and security were proved to have no significant impact on the perceived usefulness. Comfort, information quality, trust, internet connection quality had a significant impact on the perceived ease of use. However, security had no significant impact on perceived ease of use. Perceived usefulness and perceived ease of use had a significant impact on net benefits. This research can use as a decision-making strategy for Go-Jek as a company concerning the success of Go-Pay service. 
Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia Zahra, Hanifah; Urumsah, Dekar
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4596

Abstract

This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.
HOW DO FINANCIAL LITERACY, RELIGIOSITY, AND MORAL SENSITIVITY INFLUENCE THE PREVENTION OF ONLINE LOAN USAGE? Putri, Dewi; Urumsah, Dekar
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.24190

Abstract

The rise of online loans has been a major concern in Indonesia’s financial technology sector, especially due to their growing influence on university students. This study investigated how financial literacy, religiosity, and moral sensitivity shaped students’ ability to resist using online loans, a vulnerable demographic increasingly targeted by digital lenders. A quantitative approach was adopted, applying the Crime Triangle from Routine Activity Theory and the GONE Theory as its theoretical framework. Data were collected from 186 respondents through purposive sampling. The results showed that all three factors significantly and positively influenced students’ resistance to borrowing online. This study was distinctive in combining psychological and moral aspects into a predictive model that had not yet been tested in the Indonesian context. The findings contribute to behavioral finance literature and provide practical guidance for policymakers, educators, and fintech regulators in minimizing students’ exposure to online lending traps.
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