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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Accounting and Investment 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.
Co-Authors Arifah, Zulia Azizah, Cahya Umi Dewi Fajrida, Putri Fikri, Muhammad Ali Fildzah Malahati 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 Wardiwiyono, Sartini Weni Hawariyuni, Weni