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The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia Heriyanni Mashitoh; Eka Wirajuang Daurrohmah; Dedi Iskandar Inan; Antares Firman
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18765

Abstract

This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.
Faktor TRUST Sebagai Penentu Niat Adopsi Mobile QRIS Dengan Value-Based Adoption Model Studi Kasus Di Provinsi Papua Barat Nurul Putri Ramadhani; Dedi Iskandar Inan; Christian Dwi Suhendra; Ratna Juita; Marlinda Sanglise
Jurnal Sistem Informasi Vol 15, No 2 (2023)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jsi.v15i2.22231

Abstract

QRIS adalah sistem pembayaran yang menstandarkan seluruh pembayaran non tunai dengan menggunakan media QR code. Di Provinsi Papua Barat trend penggunaan QRIS semakin meningkat namun dibandingkan dengan jumlah uang yang beredar di provinsi tersebut relatif kecil. Faktor kepercayaan penting bagi individu untuk mengadopsi Mobile QRIS karena mereka perlu melihat transaksi non tunai menggunakan Mobile QRIS ini aman dan terpercaya. Oleh karena itu, dilakukan penelitian untuk menyelidiki apakah faktor kepercayaan merupakan penentu niat adopsi ponsel QRIS di Provinsi Papua Barat dengan mengintegrasikan model VAM. Tiga variabel kontrol juga diperkenalkan dalam model sebagai efek moderasi terhadap niat untuk mengadopsi variabel: umur, pengalaman, pendidikan. SEM-PLS digunakan untuk menganalisis data. Temuan penelitian menunjukkan Perceived Usefulness, Perceived Enjoyment, Perceived Fee dan Trust menunjukan pengaruh signifikan terhadap Niat Adopsi Mobile QRIS di Papua Barat (R2=74,9%), sedangkan Perceived Technicality dan semua variabel moderasi tidak berpengaruh signifikan secara statistik terhadap niat untuk mengadopsi Mobile QRIS di Papua Barat. Hal ini menunjukkan bahwa kepercayaan merupakan faktor yang mempengaruhi niat untuk mengadopsi Mobile QRIS di Papua Barat.Kata Kunci— Trust, Mobile Banking, QRIS, Value-Based Adoption Model, Intention to adopt
Development and Evaluation of Android-based Infrastructure Rental Application: A Design Science Research Approach Joshua Hans Kandami; Dedi Iskandar Inan; Ratna Juita; Lorna Yertas Baisa; Marlinda Sanglise; Muhamad Indra
Jurnal Teknologi dan Manajemen Informatika Vol 10, No 1 (2024): Juni 2024
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jtmi.v10i1.13004

Abstract

This study developed and evaluated a mobile application for infrastructure rental at the Quality Assurance Agency for Education (BPMP) in West Papua using the Design Science Research (DSR) approach in the field of Information Systems (IS). This application, the first designed specifically for the needs of BPMP West Papua and integrated with the existing system, was assessed based on usability and user acceptance through interviews, black box testing, and effectiveness testing using Structural Equation Modeling (SEM) with the Technology Acceptance Model (TAM) approach. The black box testing results indicated successful application development. Evaluation with 64 respondents through hypothesis testing showed that social influence and technological anxiety significantly affect attitudes toward accepting the use of the application. This highlights the importance of considering these factors for the successful implementation of the mobile application at BPMP West Papua, potentially enhancing the efficiency of infrastructure rental.
Analysis of the Adoption Level of Qris in West Papua: The Roles of Self-Efficacy, Personal Innovativeness, and Privacy Concern Irianti Samberi; Dedi Iskandar Inan; Rully Novie Wurarah; Ratna Juita; Marlinda Sanglise
Jutisi : Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Vol 13, No 1: April 2024
Publisher : STMIK Banjarbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35889/jutisi.v13i1.1823

Abstract

The increased use of QRIS, especially in Manokwari, warrants research to understand the adoption intention along with several determining factors. The research aims to understand the influence of Self-Efficacy, Personal Innovativeness, and Privacy Concern on the adoption of QRIS in the West Papua Province. This research utilizes the Technology Acceptance Model (TAM) with perceived usefulness and perceived ease of use, external variables such as Privacy Concern, Personal Innovativeness, Self-Efficacy, and control variables are measured through SEM-PLS. An online questionnaire was distributed to the West Papua community, with 162 respondents who had used QRIS in the past month. The research results indicate that Self-Efficacy and Personal Innovativeness significantly affect perceived usefulness and perceived ease of use. Privacy Concern influences Adoption intention, which subsequently affects perceived usefulness and perceived ease of use. However, the relationship between Privacy Concern and perceived usefulness and perceived ease of use is less significant, indicating that the perception of Privacy Concern is not a major factor in the adoption of QRIS in West Papua Province.Keywords: Mobile Self-Efficacy; Personal Innovativeness; Privacy Concern; QRIS; SEM-PLS AbstrakAdanya peningkatan penggunaan QRIS khususnya di Manokwari sehingga perlu dilakukan penelitian untuk mengetahui niat adopsi dengan beberapa faktor penentu. Tujuan penelitian adalah memahami pengaruh Self-Efficacy, Personal Innovativeness, dan Privacy Concern terhadap adopsi QRIS di Provinsi Papua Barat. Penelitian ini menggunakan model Technology Acceptance Model (TAM) dengan perceived usefulness & perceived ease of use, variabel eksternal seperti Privacy Concern, Personal Innovativeness, Self-Efficacy, dan kontrol variabel diukur melalui SEM-PLS. Kuesioner online disebarkan kepada masyarakat Papua Barat, dengan 162 responden yang pernah menggunakan QRIS dalam satu bulan. Hasil penelitian menunjukkan bahwa Self-Efficacy dan Personal Innovativeness berpengaruh signifikan terhadap perceived usefulness dan perceived ease of use. Privacy Concern mempengaruhi Adoption intention, yang kemudian mempengaruhi perceived usefulness dan perceived ease of use. Namun, hubungan Privacy Concern dengan perceived usefulness dan perceived ease of use kurang signifikan, menunjukkan bahwa persepsi Privacy Concern tidak menjadi faktor utama dalam adopsi QRIS di Provinsi Papua Barat. 
Evaluasi User Experience Dan User Interface Aplikasi Laporkitong Dengan End User Computing Satisfaction Nuraya Wanma; Dedi Iskandar Inan; Lorna Yertas Baisa
Jutisi : Jurnal Ilmiah Teknik Informatika dan Sistem Informasi Vol 13, No 1: April 2024
Publisher : STMIK Banjarbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35889/jutisi.v13i1.1789

Abstract

The Lapor Kitong website has been around since 2022, but it is necessary to evaluate the User Experience and User Interface (UI/UX) to ensure optimal use of this platform. The study aims to determine the level of satisfaction of UI/UX with the LAPORKITONG application, by utilizing the End User Computing Satisfaction (EUCS) method which is measured using Partial Least Square Structural Equation Modeling (PLS-SEM). By distributing online questionnaires for two months, 168 valid respondents using the application were obtained. The results of the analysis show that of the five factors determining the level of satisfaction measured, only accuracy and ease of use have a statistically significant effect on the level of satisfaction with using the application. However, the results of the coefficient of determination (R)2 show that the independent variables used are quite significant in predicting the satisfaction level, namely 68.4%. This show that the need for the level of accuracy and ease of use of the platform is something that is of great concern and determines the experience of using it for the people of West Papua. Keywords: Laporkitong; User Experience; User Interface; End User Computing Satisfaction; Partial Least Square Structural Equation Modeling AbstrakWebsite Lapor Kitong sudah ada semenjak tahun 2022, namun perlu dilakukan evaluasi terhadap User Experience dan User Interface (UI/UX) untuk memastikan penggunaan platform ini semakin optimal. Penelitian ini bertujuan untuk mengetahui tingkat kepuasan (satisfaction) UI/UX terhadap aplikasi LAPORKITONG, dengan metode End User Computing Satisfaction (EUCS) diukur menggunakan Partial Least Square Structural Equation Modelling (PLS-SEM). Penyebaran kuesioner online dilakukan dua bulan dan 168 responden pengguna aplikasi tersebut yang valid. Hasil analisis dari lima faktor penentu tingkat kepuasan yang diukur, hanya accuracy dan ease of use yang berpengaruh signifikat terhadap tingkat kepuasan penggunaan. Hasil coefficient of determination (R)2 menunjukkan variabel–variabel independen yang digunakan cukup signifikan memprediksi satisfaction level, yaitu sebesar 68,4%. Hal ini menunjukkan bahwa kebutuhan tingkat akurasi dan kemudahan penggunaan platform tersebut menjadi hal yang sangat diperhatikan dan menentukan pengalaman penggunaannya bagi masyarakat Papua Barat.