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All Journal Jurnal Akuntansi Multiparadigma Klabat Accounting Review JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Accounting and Management Research (IJAMR)
Yusuf, Rolland M
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Economics, Econometrics & Finance Social Sciences

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Cubizpay: Information System In Credit Union Yusuf, Rolland M; Paranoan, Selmita
International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v5i1.1239

Abstract

The Credit Union has implemented information technology in the development of its services by presenting CubizPay. This study aims to determine the benefits of CubizPay in increasing member trust in Credit Union services. This research applies an interpretative approach with interpretative phenomenological analysis, to find out the meaning of user experience in accepting and using CubizPay through interviews and documentation with (5) Credit Union members who are active CubizPay users. This research found that the benefits of CubizPay can increase member trust through transaction transformation in member activities, which is equipped with a reliable security system to protect member transactions, as well as internal controls that help minimize risks in the Credit Union environment. CubizPay as an information system in Credit Unions is known to be able to increase member trust and help the Credit Union's operational activities. This research introduces CubizPay as an information system for Credit Unions in Indonesia.
NUSANTARA BEBAS KORUPSI: KRITIK ATAS ZONA INTEGRITAS ALA TOMBOLOTUTU Anggriani, Catherine Sofia; Abdullah, Muhammad Ikbal; Jurana, Jurana; Ridwan, Ridwan; Ansar, Muhammad; Yusuf, Rolland M
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.31

Abstract

Abstrak – Nusantara Bebas Korupsi: Kritik atas Zona Integritas ala TombolotutuTujuan Utama – Penelitian dilakukan untuk menyingkap belenggu zona integritas menggunakan perspektif pemikiran Tombolotutu.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan penelitian ini adalah budayawan dan tim penyusun dokumen zona integritas.Temuan Utama – Penelitian menemukan bahwa dalam zona integritas terdapat nilai self-interest dan keserakahan yang terpendam. Selanjutnya, ditemukan rekonstruksi zona integritas ala Tombolotutu yaitu NBK (Nusantara Bebas Korupsi) dan NBBM (Nusantara Berkah Bersih Melayani). Pemikiran Tombolotutu menjadi oposisi biner dengan fokus pada public-interest dan mengutamakan keberkahan untuk mengatasi potensi keserakahan serta self-interest.Implikasi Teori dan Kebijakan – Pemerintah dapat mengambil kebijakan untuk menindaklanjuti belenggu penerapan zona integritas. Refleksi pemikiran Tombolotutu dapat menjadi aksioma pengembangan paradigma nusantara di bidang akuntansi.Kebaruan Penelitian – Penelitian ini mengusulkan pemikiran Tombolotutu untuk menyelesaikan berbagai masalah zona integritas sehingga menjadi warna baru dalam riset akuntansi. Abstract – Corruption-Free Nusantara: Criticism of Tombolotutu’s Integrity ZoneMain Purpose – This study was conducted to reveal the shackles of the integrity zone from Tombolotutu’s perspective by defining strategies for its liberation.Method – This study used a qualitative descriptive method. The informants were cultural observers, and the team drafted the integrity zone document.Main Findings – The study found that within the integrity zone, there are underlying values of self-interest and greed. Furthermore, a reconstruction of the integrity zone à la Tombolotutu was found, namely “Corruption-Free Nusantara” and “Blessed and Clean Nusantara.” Tombolotutu’s thinking is in binary opposition to the focus on public interest and primary blessings to overcome the potential for greed and self-interest.Theory and Practical Implications – The government can take policies to follow up on the shackles of implementing the integrity zone. Reflections on Tombolotutu’s thinking can become an axiom for developing the Nusantara paradigm in the accounting field.Novelty – This study proposes Tombolotutu’s ideas for resolving various issues in integrity zones.
Silent Revolution: Artificial Intelligence Innovation in Students’ Career Interest in Taxation Bawias, Hizkia Hazael Bezaliel; Yusuf, Rolland M; Paranoan, Selmita
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1247.13-23

Abstract

The development of greater artificial intelligence innovation has silenced the accounting profession, including the field of taxation. This study aims to assess the impact of artificial intelligence on students' career interest in taxation using the diffusion of innovation theory. A quantitative approach with the Partial Least Square (PLS) model was applied with an analysis tool using the WarpPLS 7.0 application, then determining the sample based on purposive sampling techniques with a total of 79 student respondents. The results showed that artificial intelligence innovation, artificial intelligence communication channels, and artificial intelligence adoption decisions had a positive and significant effect on students' career interest in taxation. This study found that the role of artificial intelligence affects knowledge and understanding, motivation and assessment of the work environment by students in the field of taxation. The application of artificial intelligence in the lecture process is necessary to understand in real time the risks and opportunities in the utilization of artificial intelligence under the supervision of educators.
National Circular Economic Movement (GESN) Towards Sustainable Development (SDGs) 2030: A Netnography Study Yusuf, Rolland M
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 2 No. 4 (2025): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v2i4.129

Abstract

Netnography research on the National Circular Economy Movement (GESN) towards Sustainable Development (SDGs) 2030 (Plastic Bottle Waste Management through the Indonesian Plastic Recycling Association or ADUPI) through Instagram social media as an information-generating medium, aims to find out how ADUPI's role in helping build GESN in Indonesia through plastic bottle waste management so that it can achieve the goals of SDGs 2030. The research uses the Netnography method by analyzing data into narrative form. The results showed that ADUPI's big role through GESN since 2018 in waste management with 500 members from various corporate agencies, Sabang to Merauke to achieve the 2030 Sustainable Development Goals with activities that include educating about the problem of plastic bottle waste, direct guidance to waste recycling actors, coordinating with other associations that have similar goals and reporting program achievements.
URGENSI ARTIFICIAL INTELLIGENCE DALAM TRANSFORMASI AKUNTAN(SI) Tempomona, Irene Agnes Olivia; Yusuf, Rolland M; Paranoan, Selmita
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.37

Abstract

Abstrak – Urgensi Artificial Intelligence dalam Transformasi Akuntan(si)Tujuan Utama – Penelitian ini bertujuan untuk menggambarkan pentingnya kecerdasan buatan (AI) dalam profesi akuntan(si).Metode - Penelitian ini menerapkan metode deskriptif kualitatif. Beberapa akuntan yang berpengalaman dalam bidang akuntansi menjadi informan dalam penelitian ini.Temuan Utama – Penelitian menemukan bahwa AI dalam akuntan(si) adalah suatu instumen dengan keterbatasan dan peranan yang saling mendukung. Akuntan perlu mengasah kemampuannya dari segi intelektual, sosial, dan spiritual. Temuan penelitian digambarkan kedalam tiga model gambaran ilustrasi yang sederhana.Implikasi Teori dan Kebijakan – Keberadaan AI memberikan ruang kepada profesi akuntan. Selain itu, teori adaptasi dan TAM relevan dalam mengaplikasikan teknologi AI di lingkup akuntansi.Kebaruan Penelitian – Penelitian ini memberikan model baru gambaran AI yang membantu calon akuntan memperdalam dan memperluas kebidangannya. Abstract - The Urgency of Artificial Intelligence in the Transformation of Account(ants)(ing)Main Purpose - This research aims to illustrate the importance of artificial intelligence (AI) in the account(ants)(ing) profession.Method - This research applies a qualitative descriptive method. Some experienced accountants in the accounting field became informants in this research.Main Findings - The research found that AI in accountant(s) is an instrument with limitations and mutually supporting roles. Accountants need to hone their intellectual, social, and spiritual abilities. The research findings are depicted in three simple illustrative models.Theory and Practical Implications - The existence of AI provides space for the accounting profession. In addition, adaptation and TAM theory are relevant in applying AI technology in accounting.Novelty - This research provides a new model of AI illustration that helps prospective accountants deepen and broaden their field.
Co-Authors Abdullah, Muhammad Ikbal Anggriani, Catherine Sofia Bawias, Hizkia Hazael Bezaliel Muhammad Ansar, Muhammad Nurdin, Jurana Ridwan, Ridwan Selmita Paranoan Tempomona, Irene Agnes Olivia