Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Edunomics Journal
Kharisma Nugraha Putra
Program Studi Pendidikan Ekonomi FKIP UPR
Economics, Econometrics & Finance Education Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Fraud Procurement of Goods and Services A Perspective of the Theory of Planned Behavior Lilik Purwanti, Kharisma Nugraha Putra, Iwan Triyuwono,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.096 KB) | DOI: 10.24912/ja.v22i3.395

Abstract

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo.  The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.
Determinan Minat Menggunakan Uang Elektronik Pada Aplikasi Shopeepay : Sebuah Persepektif Technology Accepyance Model (TAM) Kharisma Nugraha Putra; Merisa Oktaria; Astia Putriana
Edunomics Journal Vol. 3 No. 2 (2022): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v3i2.4975

Abstract

This research adopted the Technology Acceptance Model to examine the factors affecting the intentions to use electronic money on digital application shopeepay. The purpose of this research are to examine the effect of perceived ease of use and perceived usefulness on the intentions to use electronic money on digital application shopeepay. The sample in this study were undergraduate students of the economic education study program at the University of Palangka Raya who were active in the even semester of the 2021/2022 academic year. The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 70. The data was analysed using Structural Equation Modelling- Partial least square (SEM-PLS) with SmartPLS 3.0. The result of research finds perceived ease of use and perceived usefulness has a positive effect on the intentions to use electronic money on digital application shopeepay.
Fraud Procurement Of Goods And Services A Perspective Of The Theory Of Planned Behavior Kharisma Nugraha Putra; Iwan Triyuwono; Lilik Purwanti
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.395

Abstract

This research adopted the theory of planned behavior to examine the factors affecting the intentions fraudulent procurement  of goods and services. The purpose of this research are to examine the effect of attitude toward behavior, subjective norm, and perceived behavioral control on the intentions fraudulent procurement of goods and services. The sample in this study are working group of procurement services units at each city/regency goverment in south borneo.  The method of data collection is survey using questionnary as instrument of the research. The ammount of the sample was 316. The data was analysed using Structural Equation Modelling-Partial least square (SEM-PLS) with WarpPLS 6.0. The result of research finds attitude toward behavior, subjective norm, and perceived behavioral control has a positive effect on the intentions fraudulent procurement of goods and services.
Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Co-Authors Astia Putriana, Astia Dhina Sri Widyaningsih Iwan Triyuwono Lilik Purwanti Merisa Oktaria Rinto Alexandro Theresia Mentari Verra Rizki Amelia