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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Accounting and Investment Journal of Economic, Bussines and Accounting (COSTING) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Ilmiah Akuntansi Manajemen Value: Jurnal Manajemen dan Akuntansi Jurnal Peduli Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Manajemen Bisnis dan Keuangan Transekonomika : Akuntansi, Bisnis dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Budi Barata Kusuma Utami
Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan Yogyakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences Other

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Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic Manuhara, Wahyu; Sani, Mar’atussholichah Kurnia; Putra, Adli Zuliansyah; Utami, Budi Barata Kusuma
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.20092

Abstract

Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.Design/Methodology/Approach:   Four hundred and five respondents who were village officials in four provinces were involved based on the convenience sampling method. Respondents were given seven days to fill out the questionnaire, and then the data were analyzed using SEM-PLS.Research findings:    Several factors can lead to fraudulent management of village funds during the COVID-19 pandemic: financial pressure, rationalization, and position power. Meanwhile, transparency significantly negatively affects the fraudulent management of village funds during the COVID-19 pandemic.Theoretical contribution/Originality:  The research contributes to developing the fraud pentagon theory by presenting the arrogance dimension proxied using the power of position in the context of village government during the COVID-19 pandemic.Practitioner/Policy implication: This research is expected to be an input for the village government in developing mechanisms that can prevent fraud in managing village funds using the dimensions in the fraud pentagon theory.Research limitation/Implication:   The scope of the research used is relatively small, only covering village governments from nine districts in four provinces in Indonesia. Thus, caution is needed in generalizing the results. Therefore, a wider population is needed.
Anteseden Perilaku Manajemen Keuangan pada Generasi Z Utami, Budi Barata Kusuma; Fikri, Muhammad Ali
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i2.226

Abstract

A good financial attitude and financial knowledge can improve financial management behavior. Role locus of control can also be a supporting factor in financial attitudes and knowledge in improving financial management behavior. The aim of this research is to analyze the effect of financial attitudes and financial knowledge on financial management behavior through locus of control. This research was conducted on 90 generation Z in Yogyakarta. This research succeeded in proving; 1) financial attitudes affects financial management behavior; 2) financial attitudes affects locus of control; 3) financial knowledge affects financial management behavior; 4) financial attitudes affects locus of control; 5) locus of control affects financial management behavior; 6) locus of control mediation on financial attitudes towards financial management behavior; and 7) locus of control mediation on financial knowledge on financial management behavior.
Pengaruh Religiositas, Keluarga, dan Digital Payment terhadap Minat dan Keputusan Berzakat di LazisMu Budi Barata Kusuma Utami; Nurul Khaira; Fildzah Malahati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11149

Abstract

This study examines the influence of religiosity, family support, and digital payment on zakat intention and decision among Muzakki of LazisMu. Using the Theory of Planned Behavior as the conceptual framework, this research positions intention as a mediating variable that explains the transition from psychological and situational factors to actual zakat-paying behavior. A quantitative approach with a survey method was employed, involving 356 respondents who had previously paid zakat through LazisMu and were familiar with digital payment systems. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that religiosity, family, and digital payment have a significant positive effect on zakat intention. Furthermore, digital payment and zakat intention significantly influence zakat decision. The mediation analysis confirms that zakat intention significantly mediates the relationship between digital payment and zakat decision. These findings suggest that technological convenience not only directly encourages zakat payment decisions but also indirectly strengthens them by increasing individual intention. This study contributes theoretically by reinforcing the role of intention in zakat behavior and practically by providing insights for zakat institutions, particularly LazisMu, to optimize zakat collection strategies through strengthening religiosity values, family-based socialization, and digital payment innovation.
MODERASI MONEY ATTITUDE DAN MEDIA EXPOSURE DALAM MODEL GAMBLING BEHAVIOR PADA MAHASISWA AKUNTANSI Ghoin Ashar Syakara; Budi Barata Kusuma Utami
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.735

Abstract

This study examines the effect of gambling motives on gambling behaviour with money attitude and media exposure as moderating variables in accounting students. The sample of this study amounted to 101 accounting students who were randomly selected. The analysis technique used is SEM PLS with the help of the SmartPLS3.0 application. The results of this study indicate that gambling motives have a significant influence on gambling behaviour, but money attitude and media exposure do not moderate this influence. This study contributes to the literature on gambling behaviour and can be a consideration for the world of education to educate students regarding the risks of gambling. The current study targeted interventions and educational programs are required for gambling behavior among university students, in particular, those studying finance-related subjects. Therefore, these findings can be useful in the design of curriculum elements which have the aim of raising the awareness of students about the risks of gambling and financially responsible behaviors.
ANALYSIS OF THE FINANCIAL HEALTH OF BANK SYARIAH INDONESIA THROUGH LIQUIDITY RATIOS (CASH RATIO, FDR, AND LCR) FOR THE PERIOD 2021-2023 Wahyu Dewi Hapsari; Budi Barata Kusuma Utami
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sp9b6a84

Abstract

The article examines the financial health of Bank Syariah Indonesia (BSI) through liquidity ratios—Cash Ratio, Financing to Deposit Ratio (FDR), and Liquidity Coverage Ratio (LCR)—during 2021-2023, a period marked by post-pandemic recovery and economic uncertainties. Drawing on literature from Brigham & Houston (2021), IFSB (2021), and OJK (2023), the study employs a quantitative descriptive methodology, analyzing BSI's financial reports to assess liquidity performance. Results reveal a stable Cash Ratio (20%-50%) an optimal FDR (73%-81%), and a high LCR (above 100%), demonstrating BSI's effective liquidity management and adherence to sharia principles. The findings highlight BSI's strong financial health but emphasize the need for proactive liquidity management to navigate future economic challenges. 
Co-Authors Arifah, Zulia Azizah, Cahya Umi Dewi Fajrida, Putri Fikri, Muhammad Ali Fildzah Malahati Ghoin Ashar Syakara Hanum, Farrah Fadhillah Imam Riadi Martini, Titim Muhamad Abduh, Muhamad Nurul Khaira Putra, Adli Zuliansyah Rokhmayanti, Rokhmayanti Rusdi Akbar Rusdianto Rusdianto Sani, Mar’atussholichah Kurnia Syakara, Ghoin Ashar Umi Azizah, Cahya Wahyu Dewi Hapsari Wahyu Dewi Hapsari Wardiwiyono, Sartini Weni Hawariyuni, Weni