Articles
<![CDATA[Keberterimaan Situs Pajak: Pengindusian Orientasi Tujuan Pembelajaran dan Norma Subyektif ]]>
<![CDATA[., Sumiyana]]>;
<![CDATA[Pribadi, Angelia]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study investigates a new IS success model that predicts the net benefits of tax consultansâ works especially in Indonesia by inducing learning goal orientation and subjective norms. This research investigates initially the basic IS success model (DeLone dan McLean, 1992) using system quality, information quality, intention to use and net benefits. This study induces stepwisely learning goal orientation and subjective norms to this model to predict net benefits improvement of the IS success model. This study suggests that system quality and information quality enhance intention to use and usersâ satisfaction, then they could make net benefits. This study finds low goodness of fit level of the basic model. The inducement of learning goal orientation to the basic model did not improve the level, neither did subjective norms. It means that tax information systems in Indonesia are still far from the IS that could be used as decision support systems or expert systems tools.]]>
<![CDATA[DETERMINASI TINGKAT MATERIALITAS DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH KEMAMPUAN MENDETEKSI DAN ETIKA PROFESI ]]>
<![CDATA[Ika, Desi]]>;
<![CDATA[Pribadi, Angelia]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 2 (2016): November ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi ]]>
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<![CDATA[Determinasi tingkat materialitas sangat menentukan tingkat salah saji atau kekeliruanyang dapat ditoleransi. Salah saji atau kekeliruan dapat mempengaruhi pengambilan keputusanoleh pengguna laporan keuangan. Oleh sebab itu, perlu dilakukan pengujian faktor-faktor yangmempengaruhi pertimbangan auditor menentukan tingkat materialitas. Penelitian ini memiliki 4(empat) variabel yaitu variabel bebas (independent variable) dalam hal ini adalah pengetahuanmendeteksi kekeliruan dan etika profesi. Sedangkan varibel terikat (dependent variable) dipenelitian ini adalah determinasi tingkat materialitas. Terakhir, pengaruh antar variabel tersebutakan dimoderasi oleh variabel pengalaman. Hasil penelitian menunjukkan bahwa pengalamanauditor bukan sebagai variabel pemoderasi. Hal ini disebabkan oleh auditor tidak memerlukanpengalaman yang banyak untuk menentukan tingkat materialitas baik pada tingkat laporankeuangan maupun tingkat saldo akun. Ketika auditor menerima perikatan, maka auditor telahmenyusun prosedur audit yang digunakan sebagai pedoman untuk melakukan pekerjaan mereka.Prosedur audit dapat digunakan oleh setiap auditor tanpa memperhatikan banyaknya pengalamanmengaudit seseorang.Kata Kunci : Determinasi Tingkat Materialitas, Pengalaman Auditor, PengetahuanMendeteksi Kekeliruan dan Etika Profesi.]]>
<![CDATA[DETERMINASI TINGKAT MATERIALITAS DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH KEMAMPUAN MENDETEKSI DAN ETIKA PROFESI ]]>
<![CDATA[Desi Ika]]>;
<![CDATA[Angelia Pribadi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 2 (2016): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v2i2.248
<![CDATA[Determinasi tingkat materialitas sangat menentukan tingkat salah saji atau kekeliruanyang dapat ditoleransi. Salah saji atau kekeliruan dapat mempengaruhi pengambilan keputusanoleh pengguna laporan keuangan. Oleh sebab itu, perlu dilakukan pengujian faktor-faktor yangmempengaruhi pertimbangan auditor menentukan tingkat materialitas. Penelitian ini memiliki 4(empat) variabel yaitu variabel bebas (independent variable) dalam hal ini adalah pengetahuanmendeteksi kekeliruan dan etika profesi. Sedangkan varibel terikat (dependent variable) dipenelitian ini adalah determinasi tingkat materialitas. Terakhir, pengaruh antar variabel tersebutakan dimoderasi oleh variabel pengalaman. Hasil penelitian menunjukkan bahwa pengalamanauditor bukan sebagai variabel pemoderasi. Hal ini disebabkan oleh auditor tidak memerlukanpengalaman yang banyak untuk menentukan tingkat materialitas baik pada tingkat laporankeuangan maupun tingkat saldo akun. Ketika auditor menerima perikatan, maka auditor telahmenyusun prosedur audit yang digunakan sebagai pedoman untuk melakukan pekerjaan mereka.Prosedur audit dapat digunakan oleh setiap auditor tanpa memperhatikan banyaknya pengalamanmengaudit seseorang.Kata Kunci : Determinasi Tingkat Materialitas, Pengalaman Auditor, PengetahuanMendeteksi Kekeliruan dan Etika Profesi.]]>
<![CDATA[DETERMINASI TINGKAT MATERIALITAS DENGAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH KEMAMPUAN MENDETEKSI DAN ETIKA PROFESI ]]>
<![CDATA[Desi Ika]]>;
<![CDATA[Angelia Pribadi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 2 No. 2 (2016): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v2i2.248
<![CDATA[Determinasi tingkat materialitas sangat menentukan tingkat salah saji atau kekeliruanyang dapat ditoleransi. Salah saji atau kekeliruan dapat mempengaruhi pengambilan keputusanoleh pengguna laporan keuangan. Oleh sebab itu, perlu dilakukan pengujian faktor-faktor yangmempengaruhi pertimbangan auditor menentukan tingkat materialitas. Penelitian ini memiliki 4(empat) variabel yaitu variabel bebas (independent variable) dalam hal ini adalah pengetahuanmendeteksi kekeliruan dan etika profesi. Sedangkan varibel terikat (dependent variable) dipenelitian ini adalah determinasi tingkat materialitas. Terakhir, pengaruh antar variabel tersebutakan dimoderasi oleh variabel pengalaman. Hasil penelitian menunjukkan bahwa pengalamanauditor bukan sebagai variabel pemoderasi. Hal ini disebabkan oleh auditor tidak memerlukanpengalaman yang banyak untuk menentukan tingkat materialitas baik pada tingkat laporankeuangan maupun tingkat saldo akun. Ketika auditor menerima perikatan, maka auditor telahmenyusun prosedur audit yang digunakan sebagai pedoman untuk melakukan pekerjaan mereka.Prosedur audit dapat digunakan oleh setiap auditor tanpa memperhatikan banyaknya pengalamanmengaudit seseorang.Kata Kunci : Determinasi Tingkat Materialitas, Pengalaman Auditor, PengetahuanMendeteksi Kekeliruan dan Etika Profesi.]]>
<![CDATA[ANALISIS ELEMEN BIAYA DALAM STRATEGI PENERAPAN HARGA PAKET WISATA EDUKASI TOPENG MALANGAN ]]>
<![CDATA[Pribadi, Angelia]]>;
<![CDATA[Nurim, Yavida]]>;
<![CDATA[Harjanto, Nung]]>
<![CDATA[ Sehati Abdimas Vol 6 No 1 (2023): Prosiding Sehati Abdimas 2023 ]]>
Publisher : <![CDATA[PPPM POLTESA ]]>
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DOI: 10.47767/sehati_abdimas.v6i1.671
<![CDATA[Wayang topeng is one of the Indonesian arts inherited in Javanese society. This art is still a legacy of performing arts that is still being preserved in Malang, East Java. This art is known as the Malangan Mask. To continue to preserve the art of Malangan Mask, several artists established several dance studios located around Malang Regency. They also open tourism education for anyone interested in learning the art of Malangan Mask which has become the object of tourist visits. Based on observations by the Abdimas team to the Asmoro Bangun art padhepokan, this tour education is still difficult to determine the price of the right and affordable Malangan Mask Education tour package for tourists. So far, package pricing is only based on estimates, without formulating structured calculations. Furthermore, the method of implementing Abdimas is to conduct lectures on cost structure, as well as training and demonstration on setting the selling price of tour packages. The result of this Abdimas activity is the discovery of a solution for ticket pricing formulation through market research and identifying cost elements, calculating operational costs, and determining the amount of margin. Thus, this Abdimas activity succeeded in providing a strategy for calculating the selling price of the Malangan Mask Education Tour package.]]>
<![CDATA[IS THE AUDIT PROCEDURE DETERMINING THE AMOUNT OF DETERMINING THE AUDIT FEE? ]]>
<![CDATA[Fachruddin, Wan]]>;
<![CDATA[Pribadi, Angelia]]>
<![CDATA[ Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL ]]>
Publisher : <![CDATA[Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi ]]>
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DOI: 10.54248/abj.v2i2.1005
<![CDATA[This study aims to test audit experience, work pressure on the amount of audit fee determination based on the regulation of the Indonesian Public Accountants Association (IAPI) management regulation number 2 of 2016. A total of 112 questionnaires were distributed to auditors in the city of Medan, but only 69 questionnaires were processed. some respondents did not fill out the questionnaire completely. Tests conducted in this study use multiple regression to prove the effect of work experience and time pressure on audit fees. The results of this study indicate that partially work experience has no significant effect on audit fees. The time pressure partially has a significant effect on audit fees.]]>
<![CDATA[Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance ]]>
<![CDATA[Pribadi, Angelia]]>;
<![CDATA[Arifa, Choirunnisa]]>;
<![CDATA[Suyanto, Suyanto]]>
<![CDATA[ Journal of Accounting and Investment Vol 25, No 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20853
<![CDATA[Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.]]>
<![CDATA[Behavior dynamics faultline in auditing educator: role conflict, proactive personality, and group switching in standards acceptance ]]>
<![CDATA[Pribadi, Angelia]]>;
<![CDATA[Arifa, Choirunnisa]]>;
<![CDATA[Suyanto, Suyanto]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.20853
<![CDATA[Research aims: This study investigates auditing educators’ (AE) behavior in switching to accounting standard acceptance's fault lines and achieving task performance due to role conflicts and proactive personalities. Design/Methodology/Approach: This research used a 2X2 matrix to categorize role conflict (high vs. low) and proactive personality (transform vs. confront). Then, the data were processed using the ANOVA difference test.Research findings: This study uncovered that AEs with high-role conflict and confront-proactive personalities intend to switch to another group. This research firstly intersects the constructive factors of the role conflict’s level and proactive personalities to explain the AEs’ switching intentions and performance achievement behavior. It also indicates that role conflict could affect AEs’ switching intentions and whether proactive personalities occupy the group memberships. Secondly, this study considers whether the broaden-and-build theory can explain the combination of (high-low) role conflict and (confront-transform) proactive characters. Finally, it describes different AE behaviors when switching intention and achieving the desired task performance. Thirdly, the authors revealed the AEs’ behavior in setting an accounting standard acceptance fault line, an open group that AEs choose due to personal goals. Theoretical Contribution/Originality: This research contributes to the two conceptual contents of role conflict and proactive personalities and accounts for the broaden-and-build theory. Therefore, the fault lines’ members would maintain their membership in a group with positive emotions.Practitioner/Policy Implications: This research implies that group development should include shared emotional values as an antecedent factor for group cohesiveness.Research limitation: The limitation of this study is that the members of the matrix design fault lines did not consider regulations to limit their behavior.]]>
<![CDATA[Keberterimaan Perkembangan Sistem Informasi Akuntansi bagi Kalangan Milenial di Era Digital ]]>
<![CDATA[Angelia Pribadi]]>
<![CDATA[ Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER ]]>
Publisher : <![CDATA[Indo Publishing ]]>
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DOI: 10.63822/sm9rwt25
<![CDATA[Penelitian ini bertujuan untuk mengukur keberhasilan sistem informasi akuntansi yang digunakan oleh perusahaan. Sebanyak dua ratus kuesioner disebarkan kepada divisi inventaris, akuntansi, dan audit internal. Variabel yang digunakan dalam penelitian ini adalah kualitas informasi dan kualitas sistem informasi sebagai variabel independen. Kemauan untuk menggunakan merupakan variabel intervening yang menghubungkan antara kualitas sistem dan kualitas sistem informasi dengan dampak organisasi. Dampak dari masing-masing variabel merupakan variabel yang moderat antara kemauan untuk menggunakan dan dampak organisasi. Validitas data diuji dengan menggunakan analisis regresi bivariat, sedangkan reliabilitas data menggunakan Cronbach's Alpha. Pengujian hipotesis dilakukan dengan analisis jalur. Hasil penelitian menunjukkan tidak terdapat peningkatan kinerja organisasi perusahaan yang disebabkan oleh penggunaan sistem informasi akuntansi. Hal ini disebabkan oleh generasi milenial yang merasa cukup nyaman menggunakan sistem lama. Sistem lama masih mampu mengakomodasi tugas mereka.]]>
