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All Journal Journal of Public and Business Accounting Journal of Information System, Technology and Engineering Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Setia Budi Kurniawan
Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang Yusi Krisdiana; Setia Budi Kurniawan
Journal of Public and Business Accounting Vol. 3 No. 1 (2022): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.728 KB) | DOI: 10.31328/jopba.v3i1.221

Abstract

Tujuan dari riset ini yakni untuk mengetahui, mendeskripsi Akuntabilitas pengelolaan Alokasi Dana Desa, dan Dampak Alokasi Dana Desa Desa pada saat sebelum dan selama covid 19 di Desa Purwodadi dan narasumber penelitian ini terdiri atas Kepala Desa, Sekretaris Desa dan perwakilan warga desa Purwodadi. Teknik penelitian menggunakan deskriptif dengan pendekatan Triangulasi. Metode pengumpulan menggunakan interview, observasi, dan dokumentasi. Analisis data dilakukan dengan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan guna mencocokkan antar pihak terkait penelitian. Dari hasil penelitian kualitatif tentang Alokasi Dana Desa dan kebijakan desa ini, diketahui bahwa Penyusunannya yang sudah melibatkan masyarakat, dan pelaksanaannya sudah sesuai dengan aturan tentang akuntabilitas Pengelolaan Aloksi Dana Desa yang tertera dalam Pemendagri No. 20 Tahun 2018. Hasil penelitian menunjukkan bahwa Akuntabilitas pengelolaan Alokasi Dana Desa dapat meningkatkan pembangunan dan kesejahteraan masyarakat desa Purwodadi, Kecamatan Tirtoyudo, Kabupaten Malang.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Langgeng Prayitno Utomo; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): 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.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
The Impact of Accounting Information System Quality, Information Quality, and Data-Driven Culture on Financial Decision-Making Effectiveness in Technology and Digital-Based Companies Tri Dessy Fadillah; Herman Jelatu; Jefriyanto Jefriyanto; Sitti Rachmawati Yahya; Vivid Violin; Setia Budi Kurniawan
Journal of Information System, Technology and Engineering Vol. 4 No. 3 (2026): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v4i3.324

Abstract

The objective of this research is to examine the effect of accounting information system quality, information quality, and data driven culture on the effectiveness of financial decision making in technology and digital based companies in Indonesia. Quantitative method was used. It was based on a survey of the workers in these firms that use accounting information systems and financial information. The sampling technique was purposive sampling and data collection was conducted through online questionnaires using google forms. Data were analyzed by multiple linear regression. The results indicate that the quality of accounting information systems, the quality of information and data-driven culture have positive and significant influence on the efficiency of financial decision making. Among these three characteristics, data driven culture has the most dominating impact on financial decision making effectiveness. The results show that the quality of accounting information systems, information quality and organizational culture towards the use of data are important variables to improve the quality of financial choices in technology and digital-based companies. It is anticipated that the research will be a reference for firms to improve information systems, increase information quality, develop a data-driven culture for making financial decisions effectively and promote sustainability of the company.
Co-Authors Etty Harya Ningsi Herman Jelatu Jefriyanto Jefriyanto Langgeng Prayitno Utomo Prihat Assih Retna Safriliana Sitti Rachmawati Yahya Tri Dessy Fadillah Vivid Violin Yusi Krisdiana