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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research Jurnal Akuntansi STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI International Research Journal of Business Studies (E-Journal) Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Proaksi Tangible Journal Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Manajemen dan Kewirausahaan Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research e-Jurnal Apresiasi Ekonomi IIJSE International Conference on Islamic Economic International Research Journal of Business Studies Jurnal Akuntansi Kontemporer
Alfa Rahmiati, Alfa
Faculty Of Economics And Business, Universitas Airlangga Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Exploring the Determinants of Digital Banking Adoption Among Islamic Banks in Indonesia Nanang Setiawan; Alfa Rahmiati
International Conference on Islamic Economic (ICIE) Vol. 4 No. 1 (2025): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/wh7pdh34

Abstract

: This study analyzes the critical factors influencing the adoption of digital banking services within Islamic banks in Indonesia. The rapid digital transformation in the Islamic financial sector has created both opportunities and challenges, particularly in understanding customer behavior and aligning digital innovations with Sharia principles. The primary objective of this research is to identify the extent to which religiosity, financial literacy, business expectations, and social influence affect the willingness of Muslim users to adopt digital banking platforms. A quantitative survey method was applied, involving 265 Muslim students from various universities in East Java, Indonesia, who actively utilize digital banking services. The results demonstrate that religiosity is the most significant determinant of adoption, highlighting that faith-based values strongly shape consumer decisions in the Islamic financial context. In addition, financial literacy, perceived business benefits, and peer influence were also found to have a substantial impact, reflecting the role of both intrinsic and extrinsic motivators. These findings contribute to the growing body of knowledge on technology acceptance in Islamic finance by integrating behavioral and spiritual perspectives. The study also offers practical insights for Islamic banks to design digital services that are both technologically innovative and ethically aligned with customers’ expectations
AN INVESTIGATION OF THE EVOLUTION OF SMES' DIGITAL ACCOUNTING PRACTICES: AN UTAUT FRAMEWORK ANALYSIS ON BEHAVIORAL CHANGES MODERATED BY COVID-19 Ranatarisza, Mirza Maulinarhadi; Tjaraka, Heru; Rahmiati, Alfa
Jurnal Manajemen dan Kewirausahaan Vol. 27 No. 2 (2025): SEPTEMBER 2025
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.27.2.81-91

Abstract

This study examines how COVID-19 pandemic conditions moderate the relationship between behavioral intention and use behavior in SME accounting application adoption. Using the UTAUT framework, we surveyed 366 Indonesian SMEs during and after the pandemic, analyzing data through PLS-SEM. Results confirm that Performance Expectancy (β=0.38), Effort Expectancy (β=0.15), Social Influence (β=0.26), and Facilitating Conditions (β=0.11) significantly influence Behavioral Intention, which mediates their effects on Use Behavior. Surprisingly, the pandemic period weakened rather than strengthened the intention-behavior relationship (β=-0.15, p<0.01), revealing a digital readiness gap between intention formation and execution capability. This finding challenges assumptions about crisis-driven technology adoption and suggests that external shocks may hinder rather than accelerate meaningful digital transformation in resource-constrained SMEs. Implications include need for staged implementation approaches and infrastructure development beyond training initiatives.
Exploring Tax Accountants’ Experiences on Financial Reporting Quality in the Context of AI Intervention in Tax Audits Pratama, Nesza; Tjaraka, Heru; Rahmiati, Alfa
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8127

Abstract

This study explores tax accountants’ perceptions of Artificial Intelligence (AI) intervention in tax audits and its impact on financial reporting quality. Using a Husserlian phenomenological approach and in-depth interviews with three accountants from various industries, the study finds that AI is seen as insufficient to grasp business context and professional values. The findings reveal risks of mechanistic reporting, triggering pseudo-compliance and manipulation to align with automated audit systems. The implication highlights the importance of AI audit systems that consider professional meaning and the complexity of fiscal reporting to ensure financial statements reflect business reality and maintain accountability and reporting integrity.
THE IMPACT OF DIRECTORS' REPUTATION ON TAX AGGRESSIVENESS: AN ACCOUNTING PERSPECTIVE IN INDONESIA BEFORE AND DURING COVID-19 Selly Kurniawati; Aulia Rahmadini; Alfa Rahmiati; Rieswandha Dio Primasatya
Jurnal Akuntansi Vol 12, No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i2.2672

Abstract

ABSTRAKPenelitian ini menguji pengaruh reputasi direksi terhadap agresivitas pajak, dengan mengeksplorasi dinamika tersebut sebelum dan selama pandemi Covid-19. Berdasarkan sampel 2.662 observasi dari perusahaan publik di Bursa Efek Indonesia (2017-2021), hasil analisis menunjukkan bahwa pengaruh reputasi direksi tidaklah sederhana dan bergantung pada pengukurannya. Di satu sisi, pengukuran LnMULTIPLE berhubungan negatif dengan agresivitas pajak, mengindikasikan bahwa direksi dengan reputasi kuat justru menghindari strategi pajak yang agresif. Sebaliknya, pengukuran AVGMULTIPLE justru menunjukkan hubungan positif, yang menyiratkan bahwa reputasi yang lebih lemah dapat mendorong perilaku agresif dalam perpajakan. Lebih lanjut, studi ini mengungkap bahwa hubungan kompleks ini juga dipengaruhi oleh faktor kontekstual, dimana dampak reputasi direksi terbukti lebih signifikan sebelum periode pandemi. Temuan ini mempertegas peran kondisi situasional dalam membentuk perilaku pajak perusahaan. Kebaruan penelitian tidak hanya terletak pada penggunaan multi-pengukuran reputasi, tetapi juga pada analisis peran Return on Assets (ROA) dan pemeriksaan faktor disruptif seperti pandemi, sehingga memberikan perspektif yang lebih komprehensif dalam mempelajari dinamika perencanaan pajak.Kata kunci: Reputasi Direksi, Agresivitas Pajak, Indonesia, Covid-19ABSTRACTThis study examines the influence of board of directors' reputation on corporate tax aggressiveness, exploring this dynamic both before and during the Covid-19 pandemic. Using a sample of 2,662 firm-year observations from publicly listed companies on the Indonesia Stock Exchange between 2017 and 2021, the analysis reveals that the effect of reputational capital is nuanced and depends on its measurement. Specifically, the LnMULTIPLE metric shows a significant negative relationship with tax aggressiveness, suggesting that directors with strong reputations are less inclined to engage in aggressive tax strategies. Conversely, the AVGMULTIPLE metric demonstrates a positive relationship, implying that a weaker reputational standing may correlate with a greater tendency for such behavior. Furthermore, the study finds that this complex relationship is shaped by contextual factors, as the influence of director reputation was more pronounced in the pre-pandemic period. The role of Return on Assets (ROA) was also found to be a significant factor in this interplay. These findings underscore the critical role of situational contexts in shaping corporate tax behavior. The novelty of this research lies in its multi-faceted exploration, employing diverse measurements of reputational capital, analyzing the moderating effect of ROA, and investigating the unique contextual factor of the Covid-19 pandemic, thereby offering a more comprehensive perspective on tax planning dynamics.Keywords: Board of Directors' Reputation, Tax Aggressiveness, Indonesia, Covid-19.
CEO EDUCATION ON FIRM PERFORMANCE: MEDIATION ANALYSIS THROUGH CORPORATE SOCIAL RESPONSIBILITY Ni Luh Putu Normadewi Abdi Pradnyani; Alfa Rahmiati; I Nyoman Abdi; Anak Agung Putu Agung Mirah Purnama Sari
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5hhdyt41

Abstract

The role of a CEO is critical in shaping an organization's strategic direction, as the decisions made by CEOs strongly influence corporate growth and long-term performance. In addition, the implementation of CSR has become an important strategic initiative that may enhance both organizational sustainability and financial outcomes. This study examines the effect of CEO education on firm performance by considering three dimensions of educational background, namely educational attainment, field of study, and overseas education. Furthermore, CSR is incorporated as a mediating variable to explain the mechanism through which CEO education affects organizational performance. This research offers additional insight into the literature by highlighting how CEOs' educational characteristics contribute to the effectiveness of CSR implementation. This research examines energy sector companies that were listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Using a sample of 47 firms with a total of 235 firm-year observations, the hypotheses were tested using STATA statistical software. The findings reveal that higher CEO educational qualifications, relevant academic specialization, and international educational experience is related to better CSR implementation and better company performance. Companies managed by CEOs with stronger educational backgrounds, industry-related expertise, or overseas education tend to achieve superior organizational performance. The analysis found that CSR plays a partial role in linking CEO education to firm performance. These findings suggest that appointing highly educated CEOs and strengthening CSR implementation can support the achievement of better corporate performance. 
Co-Authors Amedea Cristabel Limantoro Anak Agung Putu Agung Mirah Purnama Sari Ardianto Aulia Rahmadini Devi Wulandari Endang Kristiawati, Endang Gamaniar Putri Islamie Hartanto, Anton Dwi Heru Tjaraka Heru Tjaraka I Nyoman Abdi Inayah, Lifia Khuluqy, Hilmi Lifia Inayah Limantoro, Amedea Cristabel Mirza Maulinarhadi Ranatarisza Nanang Setiawan Ni Luh Putu Normadewi Abdi Pradnyani Novrys Suhardianto Nurjanah, Risandy Meda Pratama, Nesza Pratiwi, Shinta Cahyaning Tri Prihutami, Rindang Brili Puspitorini, Gayatri Indah Putri, Rahmawati Nur Wida Rahmaniasari Tri Utami Renny Wulandari Resti Sandi Resti Sandi, Resti Rieswandha Dio Primasatya Santi, Santi Novita Selly Kurniawati Sholihah, El Fira Mar’atus Siti Maisaroh Siti Maisaroh Sri Iswati Sudarini Tahlila, Siti Najwa Dena Tanti Sasongko Putri Tjiptohadi Sawarjuwono Yulius Jogi Christiawan Zahroh Naimah, Zahroh Zalsabilla, Vanyda