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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis Jurnal Akuntansi Inovatif Jurnal Pengabdian Masyarakat Manage
Hafiez Sofyani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences

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Environmental accounting in public sector: systematic literature review Rahmawati, Evi; Nazaruddin, Ietje; Widiastuti, Harjanti; Sofyani, Hafiez; Kholid, Arif Wahyu Nur
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Abstract

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.
The influence of islamic banking digital service quality on intention to continue using islamic banking: a case of Indonesia Rahma, Nadia; Sofyani, Hafiez
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.18841

Abstract

Research aims: Technological advances impact every aspect of daily life, including in Islamic banking. To keep its customers, the Islamic banking industry continues improving the quality of its digital services. Using the DBSQual model, this research aims to examine the quality of Islamic banking digital services, which encompasses seven dimensions: application architecture, application efficiency, responsiveness, user-friendliness, security, reliability, and personalization, towards the intention to continue using Islamic banking.Design/Methodology/Approach: The population of this research was Islamic bank customers in Indonesia. The sample was then selected based on the criteria of Islamic bank customers using mobile banking services. Data collection was carried out by distributing questionnaires developed from previous research. To validate the questionnaire, consultations were conducted with four survey accounting experts. Also, a pilot study was performed. Hypothesis testing was then done using the Structural Equation Modelling technique based on Partial Least Square (PLS-SEM).Research findings: The results demonstrated that three dimensions of digital service quality significantly influenced the intention to continue using Islamic banks, namely application efficiency, security, and reliability. Meanwhile, the dimensions of application architecture and responsiveness had no effect.Theoretical contribution/Originality: This study covers the gap related to empirical studies that examine the role of digital service quality development on intentions to continue using Islamic banking services.
Determinan dan Peran Kualitas Sistem Informasi Akuntansi Terhadap Akuntabilitas Keuangan Organisasi Perangkat Daerah Karyanto, Karyanto; Sofyani, Hafiez
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.32225

Abstract

Purpose: This research aims to empirically test the determinants and role of the quality of accounting information systems on the financial accountability of regional apparatus organizations Methodology/approach: This research uses samples from OPD in Yogyakarta City. Respondents in this study consisted of 180 people who were SIA users. Data was collected through a questionnaire using a Likert scale. Data analysis was carried out using the CMB test, descriptive statistics, validity test, reliability test, and hypothesis test Findings: The results of the research show that the determinants of AIS are the availability and function of software; network availability and function have a positive influence on AIS quality, while hardware availability and function, adaptability and involvement have no effect on AIS quality. A SIA that has good quality will increase financial accountability Practical implications: In practice, this research is able to provide new insights regarding AIS literacy which influences financial accountability and provides considerations for stakeholders to pay attention to AIS determinations which influence financial accountability Originality/value: The novelty of this research is that there are still very few who have conducted research related to the determinants of AIS quality on financial accountability, especially in OPD. Most AIS research is conducted in the private sector and much focuses on linking AIS with company performance
Systematic literature review determinants and contribution of restaurant tax to local own-source revenue in Indonesia Karyanto, Karyanto; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22754

Abstract

 Research aims: This research aims to explore in general the previous research related to contribution of restaurant taxes in Indonesia to Local Own-Source Revenue (LOSR) and analyze studies from several angles.Design/Methodology/Approach: This research uses a Systematic Literature Review which consists of three stages, namely the collection stage by entering the search keywords "Contribution" and "Restaurant Tax" and "Regional Original Income" in Google Scholar and Scopus from 2014 to 2023. Articles included in research is assessed based on its ranking in the SINTA and Scopus indexes. The presentation stage is looking for research background, methods and findings. After applying a series of criteria, 44 articles were obtained.Research findings: This systematic literature review found that research on restaurant taxes in Indonesia has been active since 2014, most of it published in the journal SINTA 4, while publications in Scopus are still limited. The majority of research was conducted on the island of Java and used quantitative methods, but most did not include specific theories in their analysis. In general, restaurant tax in Indonesia has not provided an optimal contribution to LOSR, most researchers say that one of the determinants of restaurant tax contribution is the lack of taxpayer compliance and awarenessNovelty: The novelty of this research is more generally looking at the contribution of restaurant taxes in Indonesia and systematic literature review research published in the indexed journals Sinta and Scopus has never been found and carried out
Management Control System in Higher Education Institutions and Its Role on Performance: Does Gender Matter? Sofyani, Hafiez; Puji Utami , Tiyas; Yani, Indah
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.116

Abstract

Research aims: This study examines the effect of management control system (MCS) implementation consisting of three dimensions: input, output, and behavioural, on the performance of study programs in private Higher Education Institutions (HEIs). Also, this study tests whether there is a moderating impact of gender. Design/Methodology/Approach: This study uses a questionnaire survey approach and statistical hypothesis testing. The population of this study is permanent lecturers at private HEIs in Indonesia who and are subject to the MCS policy. Meanwhile, the SEM-PLS technique was used to test the hypothesis. Research findings:  Involving 291 lecturers as samples, this study found that in overall data, output and behavioural controls had a positive effect on performance, while input controls did not. The results of moderation testing using a split sampling indicated that in the Male group only behavioural control had a positive influence on performance. Meanwhile, in the female group, behaviour and output control influence performance. In other words, gender moderates the relationship between output control and performance, which means that output control needs to be emphasized more in women. Theoretical contribution/Originality: This study presents a new discussion on how MCS policies aimed at improving the performance of HEIs need to pay attention to gender issues. Practitioner/Policy implication: In fact, women and men have different ways of working and levels of sensitivity in responding to certain information and policies. Therefore, in the case of implementing MCS in HEIs, slight differences in treatment regarding gender differences are needed to make MCS have an optimal impact on performance.
Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia Pratolo, Suryo; Sadjiman, Vidya Putri; Sofyani, Hafiez
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9443

Abstract

Corruption in higher education institutions (HEI) is serious issue that has become a focus by many parties. The amount of state losses caused by fraudulent behavior in the management of university finances makes research related to whistleblowing at universities very urgent. Hence, this study aims to examine how perceived personal costs, perceived fraud seriousness, and attitude influence whistleblowing intention of university employees. This research was conducted in two universities in Manado, North Sulawesi, Indonesia. The research samples were permanent employees including lecturers and staffs. Data obtained by distributing questionnaires directly to the respondents. Hypothesis testing uses multiple regression analysis techniques. This study found that perceived personal costs have a negative effect on whistleblowing intention. Meanwhile, perceived fraud seriousness and attitude have a positive effect on whistleblowing intention. Discussion, implications and further research suggestions are presented in this paper
Testing the Moderating Role of Risk Preference in Enhancing the Intention to Implement Value-Added Tax Refund in Advance Siharini, Dwi; Sofyani, Hafiez
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

Abstract

Abstract Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) restitution, particularly restitution with advance refunds. Therefore, this study aims to examine the influence of the variables of convenience, efficiency, and risk preference on the intention to implement restitution with advance refunds and taxpayer compliance. Design/Methodology/Approach: This research was conducted using a quantitative approach with an associative study design. The data used are primary data obtained from the distribution of questionnaires to respondents consisting of taxpayers in the Yogyakarta area. The research instrument used a set of five Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT restitution with advance refunds, while risk preference does not have a significant impact.Risk preference has a positive but insignificant moderating effect on the intention to implement restitution with an advance refund and an insignificant negative effect in moderating the relationship between the influence of efficiency and the taxpayer's intention to apply for restitution. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in restitution with advance refunds, such as ease, efficiency, and risk preference. Its findings can help improve tax refund services, inform policy development, and contribute to the academic literature on taxpayer behavior. Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify restitution procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. It also stresses the importance of improving taxpayer education to encourage participation and suggests that responsive policies can enhance compliance and trust in the tax system. Research limitation/Implication: This research is limited to the taxpayer population located in the Yogyakarta region. Conditions and demographics in other regions may differ, so this research may not yet be able to depict the situation in those areas.
Penggunaan Teknik Partial Least Square (PLS) dalam Riset Akuntansi Berbasis Survei Sofyani, Hafiez
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.26199

Abstract

Latar Belakang: Dalam satu dekade terkahir metodologi survei dengan teknik analisis data berbasis metode Partial Least Square telah semakin populer digunakan dalam riset akuntansi, khususnya pada bidang akuntansi sektor publik, akuntansi manajemen, pengauditan, dan sistem informasi akuntansi. Namun demikian, kaidah dan pedoman penggunakan metode ini belum banyak dikupas oleh akademisi akuntansi Indonesia. Tujuan: Makalah ini bertujuan untuk menutupi celah literatur terkait metode Partial Least Square pada riset akuntansi berbasis survei. Secara spesifik makalah ini menjelaskan metode Partial Least Square dalam hal kaidah, pedoman analisis, serta penerapannya pada riset akuntansi berdasarkan rujukan beberapa literatur dan pengalaman penulis.Metode: Makalah ini ditulis dengan pendekatan tinjauan literatur yang dikombinasikan dengan pemahaman serta pengalaman penulis.Hasil: Makalah ini menyoroti pentingnya syarat, kaidah, dan runtutan proses penerapan metode Partial Least Square dalam riset survei di bidang akuntansi. Makalah ini juga menekankan beberapa analisis tambahan yang penting dilakukan untuk memperkuat metode ini.Keaslian/Kebaruan: Makalah ini menyajikan diskusi yang relatif baru teerkait bagimana seharusnya metode Partial Least Square diterapkan pada riset akuntansi berbasis survei berdasarkan literature terkini dan pengalaman penulis yang telah memublikasi hasil-hasil studinya di berbagai jurnal internasional bereputasi tinggi.
Pemberdayaan Keuangan Rumah Tangga dan Kesadaran Menabung: Studi Kasus di TK ABA Lemahdadi Bangunjiwo Sofyani, Hafiez; Suryandari Fathmaningrum, Erni; Rahman Utami, Evy; Alam Adha, Mufti; Amalia, Rizka
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i2.3318

Abstract

Penelitian ini bertujuan meningkatkan literasi keuangan keluarga di TK ABA melalui dua pendekatan utama: edukasi manajemen keuangan bagi orang tua dan pembentukan kesadaran menabung pada anak usia dini. Tujuan ini diharapkan membangun budaya sadar keuangan sejak dini guna memperkuat ketahanan ekonomi keluarga. Pendekatan yang digunakan dalam penelitian ini meliputi pelatihan manajemen keuangan bagi orang tua dan kegiatan edukatif bagi anak-anak. Pelatihan mencakup perencanaan pengeluaran, penetapan prioritas kebutuhan, dan pencatatan keuangan rumah tangga. anak-anak diperkenalkan konsep menabung melalui permainan, cerita bergambar, dan penggunaan celengan. Data diperoleh melalui wawancara, observasi langsung dan evaluasi kualitatif di TK ABA Lemahdadi. Pelatihan meningkatkan pemahaman orang tua dalam mengelola keuangan keluarga secara sederhana dan teratur. Kegiatan edukatif berhasil menanamkan nilai hemat dan tanggung jawab pada anak. Kolaborasi antara sekolah dan orang tua memperkuat praktik menabung secara nyata, membangun kebiasaan baik yang berkelanjutan. Program ini mengintegrasikan pendekatan literasi keuangan bagi orang tua dan anak secara simultan, dengan dukungan sekolah. Kolaborasi ini menjadi contoh praktik baik dalam pembentukan budaya sadar keuangan sejak usia dini berbasis komunitas sekolah.
Dynamic Capabilities in Healthcare: The Crucial Role of Adaptability in Enterprise Risk Management for Indonesian Hospitals Yaya, Rizal; Saud, Ilham Maulana; Murtin, Alek; Putra, Adli Zuliansyah; Suryanto, Rudy; Sofyani, Hafiez
Public Health of Indonesia Vol. 11 No. 2 (2025): April - June
Publisher : YCAB Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36685/phi.v11i2.999

Abstract

Background: The healthcare sector, particularly hospitals, encounters significant challenges that necessitate the implementation of robust risk management strategies. Maintaining the sustainability and performance of private hospitals is especially critical, given their pivotal role in delivering healthcare services. Objective: The purpose of this study is to investigate whether adaptability is a variable that can improve ERM and to determine the extent and relationship between ERM and performance and sustainability of private hospitals in Indonesia. Methods: A self-administered questionnaire which was sent to 58 hospitals online and filled in by the board members of the respective hospitals including the directors or upper and middle management. The analysis of the gathered data was conducted through Structural Equation Modeling-Partial Least Squares analysis. Result: The efficiency of ERM has been evidenced whereby it has a direct impact on hospital’s performance and sustainability. In addition, it can be observed that the study findings confirm that adaptability is a predictor variable of ERM, where adaptability is a prerequisite to enable ERM to have a positive influence on the performance and sustainability of Indonesian private hospitals. Conclusion: This study provides evidence of the importance of the dynamic capabilities theory as a framework to assess the significance of adaptability to the implementation of ERM in Indonesian hospitals. Keywords: adaptability; enterprise risk management; hospital; performance; sustainability
Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dovi Septiari Dwi Irawan Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firda Ayu Amalia Hanifah, Nabila Salma Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kholid, Arif Wahyu Nur Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Puji Utami , Tiyas Putra, Adli Zuliansyah Rahma, Nadia Rahma, Nadia Rahman Utami, Evy Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Ristiyani, Fauziah Ilma Rizal Yaya, Rizal Rizka Amalia Romadhan, Noory Irfanio Rozi, Hanif Fahror Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sani, Maratussholichah Kurnia Saud, Iham Maulana Sigit Arie Wibowo Siharini, Dwi Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita