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Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.

An Integrated Model to Predict Cheating on Online Exam Among Accounting Students: Does Islamic Religiosity Matter? Muamar Nur Kholid; Fierda Ayu Apralia Diptasary; Yunice Karina Tumewang
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to empirically examine a model of cheating behavior of accounting students on online exams to determine the factors that influence the intention of accounting students to cheat on online exams. Based on the literature review, the factors that influence the intention of accounting students to cheat on online exams are identified in the scope of Ethics Theory (deontological and teleological evaluation), Theory of Planned Behavior, and Islamic Religiosity. The data were obtained from an online questionnaire survey distributed to Accounting students. The data were analyzed using PLS - SEM. The results of data analysis show that perceived behavioral control, subjective norm, attitude, and perceived benefits have a positive effect on the intention to cheat on online exams. Furthermore, the results show that Islamic religiosity can be a deterrent factor for accounting students for cheating on online exams. The model proposed in this study will help accounting lecturers in universities to be able to minimize or to prevent cheating among accounting students on online exams.

Aplikasi Pembelian Tiket Pesawat: Memahami Determinan Niat untuk Melanjutkan Penggunaan Selfira Salsabilla; Muamar Nur Kholid; Yestias Maharani
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i1.11238

Currently airplane passengers in Indonesia have a wide selection of airplane ticket purchase applications (PTP Application). The existence of various PTP applications in Indonesia makes it easy for users to stop using the PTP application and move to another PTP application. This study aims to identify the factors that influence the customer's intention to continue the use of PTP Application. This study uses the expectation confirmation model (ECM) by adding a trust variable. 203 respondents participated in this study. The model was tested using SmartPLS 2.0. The results of the study show that satisfaction is an important variable that influences the customer's intention to continue using PTP applications. In addition, trust and perceived usefulness have a significant positive effect on the intention to continue using PTP applications. Confirmation and usefulness perceptions have a significant positive effect on satisfaction and trust. This study discusses results of research both in relation to the theoretical and practical context.

Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Muamar Nur Kholid; Shani Alvian; Yunice Karina Tumewang
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.

TUJUAN TERSEMBUNYI PENGGUNAAN SOCIAL REPORTING Aditya Pandu Wicaksono; Muamar Nur Kholid
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10004

Abstrak: Tujuan Tersembunyi Penggunaan Social Reporting. Penelitian ini dilakukan untuk mengeksplorasi interaksi perusahaan dengan stakeholder melalui social reporting dan tujuannya. Penelitian ini menggunakan metode konsep arena yang tercermin dalam pengumpulan dokumen dan informasi terkait social reporting. Penelitian ini menemukan bahwa perusahaan berinteraksi hanya dengan stakeholder tertentu. Tujuan utama social reporting adalah untuk mengonfirmasi isu-isu negatif dan mempertahankan legitimasi serta reputasi. Selain itu, social reporting diketahui tidak secara signifikan ditujukan untuk melindungi kelangsungan alam. Oleh karena itu, pendekatan stakeholder democracy perlu diterapkan untuk memberikan kebebasan stakeholder dalam mempengaruhi perusahaan.Abstract: The Hidden Objectives in Using Social Reporting. This research was conducted to explore the interaction of the company with stakeholders through social reporting and its objectives. This study used the arena concept method which is reflected in the collection of documents and information related to social reporting. This study found that the companies interact only with certain stakeholders. The main purpose of social reporting is to confirm negative issues and maintain legitimacy and reputation. Also, social reporting is known not to be significantly aimed at protecting the nature. Therefore, the stakeholder democracy approach needs to be implemented to provide stakeholder freedom in influencing the company.

Explaining E-Wallet Continuance Intention: A Modified Expectation Confirmation Model Afifah Wafir Dhia; Muamar Nur Kholid
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 2 (2021): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i2.23592

This research paper aimed to examine the factors influencing user preferences to continue using E-Wallet. This research paper identified the factors by modifying the Expectation Confirmation Model by adding the Perceived Risk and Trust variables. This research paper employed primary data based on a questionnaire with a sample of E-Wallet users. Data were obtained by distributing online questionnaires, and data from 200 respondents were analyzed using Structural Equation Model – Partial Least Square (SEM-PLS). Data analysis indicated that Perceived Usefulness, Satisfaction, and Trust had a significant positive effect on users' intentions to continue using E-Wallet. On the other hand, confirmation had a positive and significant impact on perceived Usefulness and trust, while no effect on Satisfaction and Perceived Risk. Explanation and implications of data analysis are discussed.

Good corporate governance dan kinerja maqasid syariah bank syariah di Indonesia Muamar Nur Kholid; Arief Bachtiar
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art4

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh good corporate governance yang diproksikan dengan jumlah dewan komisaris, dewan pengawas syariah dan komite audit terhadap kinerja maqasid syariah bank syariah di Indonesia. Penelitian ini didasarkan pada teori agensi dengan menggunakan sampel 7 bank syariah di Indonesia dari tahun 2010-2014 dan menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) jumlah dewan komisaris memiliki pengaruh positif signifikan terhadap kinerja maqasid syariah bank syariah, (2) jumlah komite audit berpegaruh negatif signifikan terhadap kinerja maqasid syariah bank syariah, (3) jumlah dewan pengawas syariah tidak berpengaruh terhadap kinerja maqasid syariah bank syariah di Indonesia.

A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes Rizki Hamdani; Yunan Najamuddin; Padma Dwi Haryanto; Muamar Nur Kholid
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art8

This study aims to determine whether or not there is a discrepancy in Corporate Social Responsibility (CSR) disclosure between sharia and conventional banks in Indonesia, and which CSR aspects are better between those two types of the banks. This study applied a quantitative approach. The analysis method used in this study to test the hypothesis was independent sample t-test. The method was applied to determine whether there is a significant difference in the average value between sharia and conventional banks. The number of samples in this study were 40 consisting of 20 Islamic banks and 20 conventional banks. The data taken were those between 2011 and 2014 which contained the information related to CSR. The results of this study indicated that there were significant differences in CSR disclosure between sharia and conventional banks. On average, CSR disclosure rate of sharia banks was higher than that of conventional banks. The weaknesses of CSR disclosure of sharia banks were in the aspects of environment and general information, while the weaknesses of CSR disclosure of conventional banks were in the aspects of energy, health and safety of the employee, product, and society involvement. Due to the limitation of this study in compiling the aspects of variables presented in Global Reporting Initiative (GRI) and Islamic Social Reporting (ISR), it is suggested for the future study to do further detail analysis to compile and to combine with the primary data in order to get the precise quality of the data disclosed by each bank.

The influence of Islamic religiosity on e-book piracy: an accounting student perspective Dela Anggraeni; Muamar Nur Kholid
Asian Journal of Islamic Management (AJIM) VOLUME 2 ISSUE 2, 2020
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol2.iss2.art3

Purpose: This study aims to examine the determinant factors affecting accounting student’s intention to carrying out e-book piracy.Methodology: This study used quantitative method with primary data through questionnaire from 187 selected students as samples. The data were analyzed using the PLS SEM supported by SmartPLS software.Findings: The findings of the analysis showed that attitude significantly affects the intention of carrying out E-book piracy while Islamic religiosity negatively influences the intention of carrying out E-book piracy. The findings of this study contribute to the literature regarding piracy in general and e-book piracy in particular.Practical implications: The present study also has implications for higher education institution especially for accounting study program to formulate strategies to minimize e-book piracy by accounting studentsOriginality: This study integrates Islamic religiosity in a research model which is rarely done in the context of research on e-book piracy by accounting students

Keberterimaan muzaki terhadap zakat crowdfunding di Indonesia: preliminary research Muamar Nur Kholid
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Di Indonesia crowdfunding menjadi salah satu alternatif dalam perolehan dana untuk berbagai tujuan/kegiatan. Mengingat kesuksesan crowdfunding dalam berbagai pengumpulan dana, Baznas maupun LAZ berinisiatif untuk menggandeng platform crowdfunding atau bahkan menciptakan zakat crowdfunding sendiri guna meningkatkan penerimaan zakat di Indonesia. Penelitian ini bertujuan untuk mengetahui keberterimaan muzaki untuk menggunakan zakat crowdfunding untuk memenuhi kewajiban zakat mereka. Studi ini menggunakan kerangka Technology Acceptance Model (TAM) untuk menginvestigasi keberterimaan muzaki dalam menggunakan zakat crowdfunding. Studi ini masih dalam tahap persiapan sehingga belum dapat memaparkan hasil empirisnya.

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