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Ferdianto Dwiputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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LITERARY REVIEW ON THE ANTECEDENT OF ETHICAL DILEMMA IN MANAGEMENT ACCOUNTING PROFESSION Ferdianto Dwiputra; Elia Mustikasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.291 KB) | DOI: 10.20473/jraba.v6i1.71

Abstract

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one’s intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.
One-Stop Shopping Platform: Transformasi Katalog Elektronik dalam Pengadaan di Sektor Kesehatan Ridwan Ridwan; Ferdianto Dwiputra; Gayuh Ardhi Rumpoko; Muhammad Iqbal Mutaqin
Pajak dan Manajemen Keuangan Vol. 2 No. 1 (2025): Februari : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i1.694

Abstract

Electronic Catalog Version 6 marks a significant advancement in Indonesia's government procurement system through comprehensive feature enhancements. This updated platform introduces key innovations, including a centralized product category management system that ensures standardization across all procurement processes. The system features enhanced notification capabilities, streamlined order management, and a transparent payment integration framework that facilitates seamless transactions. A notable addition is the integrated spending monitoring dashboard, which enables real-time tracking of procurement activities and supports efficient product management. The platform's successful implementation hinges on thorough stakeholder preparation and systematic user training programs. These improvements are specifically designed to optimize procurement efficiency and elevate public service quality, with a particular focus on strengthening the healthcare sector's procurement processes.
Co-Authors Gayuh Ardhi Rumpoko Muhammad Iqbal Mutaqin Mustikasari, Elia Ridwan Ridwan