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TRANSFORMASI AKUNTABILITAS PUBLIK DI ERA DIGITAL: ANALISIS KUALITATIF ATAS IMPLEMENTASI SISTEM INFORMASI PEMERINTAHAN BERBASIS ELEKTRONIK (SPBE) DALAM PENGELOLAAN KEUANGAN DAERAH KABUPATEN SIDOARJO Fitri Komariyah; Amin Sadiqin; Hendra Dwi Prasetyo
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i5.4834

Abstract

This study aims to analyze the implementation of the Electronic-Based Government System (SPBE) in regional financial management in Sidoarjo Regency and its implications for the transformation of public accountability in the digital era. The research employed a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation, then analyzed using an interactive analysis technique consisting of data reduction, data display, and conclusion drawing. The findings indicate that the implementation of SPBE has encouraged changes in regional financial governance to become more systematic, well-documented, and data-based. SPBE contributes to improved process traceability, data consistency, monitoring efficiency, and the preparation of financial reports. However, the implementation has not been fully optimal due to several constraints, including limited human resource competence, suboptimal inter-system integration, a bureaucratic work culture still adapting to digital systems, and technical operational obstacles. This study concludes that SPBE plays an important role in promoting the transformation of public accountability, although the resulting accountability remains more dominant in internal administrative dimensions than in participatory public accountability. Therefore, stronger system integration, improved government personnel capacity, and broader public access to information are necessary.
DARK PATTERN DALAM APLIKASI DIGITAL FINANCE: PENGARUH DESAIN ANTARMUKA TERHADAP KEPUTUSAN KONSUMEN MENGAMBIL KREDIT DIGITAL Sadiqin, Amin; Yovita R Pandin, Maria; Kusmaningtyas, Amiartuti
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.4991

Abstract

The development of digital finance has accelerated public access to digital credit through fintech lending, Paylater, and app-based financing products. However, this ease of access is not always followed by fully autonomous, rational, and informed consumer decisions. This study examines the phenomenon of dark patterns in digital finance applications, namely interface designs that subtly or explicitly direct, pressure, confuse, or manipulate users into making credit decisions that they might not have made if information, time, and alternatives were presented in a balanced manner. Using a qualitative approach based on literature studies and conceptual analysis, this study integrates literature on human-computer interaction, behavioral economics, consumer protection in financial services, and digital finance regulations in Indonesia. The analysis results show that dark patterns influence consumer decisions through four main mechanisms: asymmetry in information visibility, exploitation of cognitive biases, increased friction to refuse or cancel, and data-driven persuasive personalization. In the context of digital credit, these mechanisms can transform credit from a reflective financial decision into an impulsive transactional act. This research offers the concept of the dark credit interface as a novelty, namely a framework for understanding how interface design can weaken consumer protection, increase the risk of over-indebtedness, and challenge conventional oversight models that focus too much on the content of the contract, rather than on the architecture of digital choices before the contract occurs.
PENGARUH PROMOSI MEDIA SOSIAL TIKTOK TERHADAP MINAT BELI KONSUMEN PRODUK SKINCARE SKINTIFIC DENGAN BRAND TRUST SEBAGAI VARIABEL INTERVENING PADA GENERASI Z DI KOTA MALANG Cahyo Nugroho, Dodit; Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 5 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/sibatik.v5i5.5000

Abstract

This study examines the influence of TikTok social media promotion on consumer purchase intention toward Skintific skincare products, with brand trust positioned as an intervening variable among Generation Z consumers in Malang City. The study is grounded in social media marketing, brand trust, and consumer behavior perspectives, emphasizing how short-video promotional exposure, interactive content, creator credibility, entertainment value, and algorithmic visibility may shape trust and intention in digital skincare consumption. The proposed research uses an explanatory quantitative design with purposive sampling. The target respondents are Generation Z consumers aged 18-29 years who live, study, or work in Malang City, use TikTok, and have been exposed to Skintific promotional content. Data are proposed to be collected through a structured Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The illustrative analysis suggests that TikTok promotion positively affects brand trust and purchase intention, while brand trust positively affects purchase intention and partially mediates the effect of TikTok promotion on purchase intention. The novelty of this article lies in its integration of TikTok-specific promotional mechanisms, brand trust mediation, Skintific as an international skincare brand strongly circulated in Indonesian digital commerce, and Malang City as an education-oriented urban market with a dense Generation Z population. The findings are expected to contribute to digital marketing theory and provide managerial implications for skincare brands seeking to convert TikTok engagement into trust-based purchase intention.
THE INFLUENCE OF ENTREPRENEURIAL MOTIVATION AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP IN UNPAM ACCOUNTING STUDY PROGRAM STUDENTS Amin Sadiqin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.804

Abstract

The main goal of this study is to investigate how entrepreneurial motivation and family environment impact the enthusiasm for entrepreneurship among students in the Unpam Accounting program. For this investigation, the Lemeshow formula was utilised, resulting in a sample size of 100 participants with a margin of error of 10%. The primary data for this study was gathered through surveys. The data was then analysed using SPSS version 26 software. The findings revealed that: 1) The individual effect of entrepreneurial motivation (X1) on the interest in entrepreneurship (Y) for Unpam Accounting students was positive and significant; 2) The individual impact of family environment (X2) on interest in entrepreneurship (Y) for Unpam Accounting students was also positive and significant; 3) Both entrepreneurial motivation (X1) and family environment (X2) together had a positive and significant impact on interest in entrepreneurship (Y) for Unpam Accounting students; and 4) The combined influence of entrepreneurial motivation (X1) and family environment (X2) on interest in entrepreneurship (Y) among Unpam Accounting students was 54%, leaving 46% potentially affected by external factors not explored in this study.
The Level of People's Salt Business Empowerment (PUGAR) Reviewed From Market Demand Amin Sadiqin; Sunarti Sunarti
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.39

Abstract

The implementation of the People's Salt Business Empowerment Program (PUGAR (Pemberdayaan Usaha Garam Rakyat)) to intensify salt fields and boost people's salt productivity is considered slow. The PUGAR needs to be revitalized to enhance the welfare of salt farmers and achieve industrial salt self-sufficiency by 2015. The aim of this research is to analyze the empowerment of people's salt businesses (PUGAR) based on the aspects of Central Java's industrial salt demand, with a focus on determining the level of empowerment of salt businesses in the Central Java region. The research was conducted by distributing questionnaires to salt farmers and utilizing existing data. The results indicated low market demand but high social and cultural aspects and business sustainability. Short-term priority actions include optimizing applied technology for the production process, improving the distribution chain, and ensuring sustainable market information to stabilize the people's salt business.
The Role of E-Commerce For Entrepreneurs Amin Sadiqin; Cindy Septiana Rahayu
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.40

Abstract

E-commerce is a business model that facilitates the purchase or sale of products or services through online platforms. The focus of this research is to examine the impact of e-commerce on the growth and enhancement of entrepreneurial ventures. The objective of this study is to understand the significance of e-commerce in business development and improvement. The findings of the research indicate that e-commerce plays a crucial role, leading entrepreneurs to continuously utilize it for the advancement and expansion of their businesses. The ease of operating e-commerce platforms and their valuable contribution to business operations make them an indispensable tool for entrepreneurs. Moreover, entrepreneurs only require an internet connection to stay connected to the website or online media platform where their business operates.
Effective Strategies in Managing Consumer Behavior Amin Sadiqin; Aprilia Tri Kurniawati
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.42

Abstract

Marketing strategy encompasses a comprehensive range of tactics aimed at attaining a long-lasting competitive edge. Its ultimate objective revolves around achieving total customer satisfaction through the implementation of various marketing concepts, tips, and strategies. However, it is crucial to understand that true customer satisfaction lies not in providing what we assume they desire, but rather in delivering exactly what they want, precisely when and how they desire it. Consumer behavior, on the other hand, entails the entire process and activity of seeking, selecting, purchasing, utilizing, and evaluating products and services to fulfill one's needs and desires. This journey of buyers in making purchasing decisions can be broken down into five distinct phases: recognizing the need, conducting an information search, evaluating alternatives, making the purchase decision, and taking post-purchase actions.
The Influence of Taxpayer Awareness and Tax Sanctions on Compliance with Land and Building Tax (PBB) Payments During the COVID-19 Pandemic in Surabaya Khusnul Khotimah; Sri Wahyuni; Amin Sadiqin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.44

Abstract

The motivation behind this research stems from the need to compare the Regional Original Income (PAD) of Surabaya before and during the COVID-19 pandemic. It has been observed that there has been a decline in PAD gains during this period. The main objective of this study is to examine and analyze the impact of taxpayer awareness and tax sanctions on compliance with land and building tax payments. Non-compliance among taxpayers can be attributed to a lack of awareness and understanding of their tax obligations, as well as the consequences they may face. To gather data, the purposive sampling method was employed, which involved selecting participants based on specific criteria relevant to the study. The study analyzed questionnaires from 100 land and building taxpayers in Surabaya, collecting primary data. Hypothesis testing was conducted using multiple linear regression analysis with the SPSS program version 26. The findings revealed that both taxpayer awareness and tax sanctions had a significant positive influence on compliance with land and building tax payments when examined individually. Furthermore, when tested together, they also demonstrated a significant positive impact on compliance with these tax payments. Overall, this research provides valuable insights into the factors influencing taxpayer compliance with land and building tax payments in Surabaya. The findings highlight the importance of taxpayer awareness and the effectiveness of tax sanctions in promoting compliance. This information can be used by policymakers and tax authorities to develop strategies and interventions aimed at improving taxpayer compliance and increasing PAD gains.
Analysis of the Application of Financial Accounting Standards Statement (PSAK) NO 1 in the Financial Report of the Al-Qur'an Education Park (TPQ) Al-Mubarak Balongpoh Sidoarjo Mahmudah Mahmudah; Kusuma Adi Raharjo; Miya Dewi Suprihandari; Amin Sadiqin
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 1 (2024): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i1.45

Abstract

Financial statements provide financial information to see the current condition of a company that is useful for users in the decision-making process. This study aims to analyze the application of PSAK No. 1 regarding the presentation of financial statements prepared by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The type of research used in this research is descriptive qualitative by describing the theory contained in PSAK No. 1 regarding the presentation of financial statements to the financial statements presented by the ' oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo. The results of this study indicate that the financial statements of the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo are not fully in accordance with PSAK No. 1, in the financial statements presented by the oleh Taman Pendidikan Al-Quran (TPQ) Al-Mubarak Balongpoh Sidoarjo, it only presents one components of the financial statements, namely the income statement, while the complete financial report according to PSAK No. 1 there are five components of financial statements, namely statements of financial position, income statements, statements of changes in equity, cash flow statements and notes to financial statements.
Analysis of the Influence of Behavioral Factors on Accounting Performance: Case Study of Accounting Professionals at PT Company Bangun Jaya Abadi Amin Sadiqin; Hendra Dwi Prasetyo
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 1 (2024): NOVEMBER 2024
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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

Abstract

This research aims to analyze the influence of behavioral factors on accounting performance at PT. Bangun Jaya Abadi. The behavioral factors analyzed include motivation, job satisfaction, and job stress. Using a quantitative approach, this research collected data through questionnaires distributed to 100 accounting professionals at the company. The data obtained was analyzed using multiple regression techniques to identify the influence of each behavioral factor on accounting performance. The research results show that motivation and job satisfaction have a significant positive influence on accounting performance, while work stress has a significant negative impact. These findings indicate that to improve accounting performance, companies need to pay attention to and improve behavioral factors such as motivation and job satisfaction and manage work stress effectively. This research provides an important contribution to company management in designing strategies to improve accounting performance through a behavioral approach.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Amanata, Shofiya Amiartuti Kusmaningtyas Anggi Oktita Wati Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti Anita Kartika Sari Aprilia Tri Kurniawati Ari Susanto Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Buyung Cahya Perdana Buyung Cahya Perdana Cahyo Nugroho, Dodit Cindy Septiana Rahayu Dara Nursyifa Sofian Diah Ayu Sanggarwati Dian Maharani Dian Maharani, Dian Dini Yuniar Pratama Dita Novitasari Dwi Prasetyo, Hendra Eka Septia Rahmawati Emmywati Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu Hendra Dwi Prasetyo Hendra Dwi Prasetyo Hendra Dwi Prasetyo HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani Jefri Hariono khusnul khotimah Khusnul Khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Kusuma Adi Raharjo Lista Imanunah Mahmudah Mahmudah Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Opi Trimarita Widiyanti Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizka Maulidia Arinanda Rizki Arvita Rizki Arvita Rizky Dwi Rahayuni Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Wahyuni Sri Wahyuni Stafrezar, Burhan Sunarti Sunarti Sunarti Taufik Kurniawan Taufik Kurniawan Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Yovita R Pandin, Maria Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri