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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak Jurnal Bina Praja Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Hariadi, Bambang

Universitas Brawijaya

Author-ID : 2561962

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Studi Keperilakuan Wajib Pajak Orang Pribadi Usahawan Terhadap Kepatuhan Perpajakan Sifera Patricia Maithy; Sutrisno Sutrisno; Bambang Hariadi
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

This study aims to examine the taxpayer compliance behavior of individuals on all tax obligations. Factors affecting taxpayer compliance behavior of individual taxpayers in this study are attitudes toward taxes, subjective norms, control of perceptive behavior, tax knowledge, and intention to obey. This research is the development of tax compliance model from previous research. The sample of this research is 160 individual taxpayer individual entrepreneur category registered in KPP Pratama Palangka Raya. Data collection was done by survey method. Data is processed using SmartPLS. The results of this study obtained empirical evidence that attitudes on taxes, subjective norms, perceptual behavior control, tax knowledge, and intention to obediently affect taxpayer compliance personal taxpayer. This research also supports the theory of planned behavior and social learning theory.

TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE Devi Febrianti; Bambang Hariadi; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage.

Higher-Order Models in the Theory of Planned Behavior to Predict Whistleblowing Intention Ujang Hamdani; Roekhudin; Bambang Hariadi
Jurnal Bina Praja: Journal of Home Affairs Governance Vol. 14 No. 1 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.31-41

The low rank of Indonesia's Corruption Perception Index (CPI) 2021 indicates that government fraud is still a significant problem. One improvement in bureaucracy reform is the whistleblowing system to report wrongdoing. Although this system is applicable, the effectiveness of whistleblowing as a mechanism to detect fraud depends on the willingness of an employee to report misconduct. As a part of government management systems in local government, the internal auditor has a unique position to detect fraud as early as possible in their organization. They conduct regular monitoring of other agencies to know the fraud before. This research investigates internal auditors' intention to report fraud in the local government. By employing the theory of planned behavior, variables in this study were attitude toward whistleblowing, subjective norms, perceived whistleblowing control, and internal whistleblowing intention. This study was mixed-method research with a sequential explanatory design approach. Data were obtained from questionnaires of 201 internal auditors in local government and in-depth interviews to produce a complete study result. The researcher adopted a higher-order model in PLS-SEM to explain the relationship between components of the theoretical construct. Higher-order models facilitate a construct on a more abstract higher-level dimension and its more concrete lower-order subdimensions. The findings of this research revealed that attitude toward whistleblowing, subjective norms, and perceived whistleblowing control positively affected the intentions of the internal auditor to report wrongdoings internally. The result of this study can be implemented by the local government to effectively improve some policies related to moral education and whistleblowing systems.

A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java Mariatul Ulfa Mansyur; Bambang Hariadi; Wuryan Andayani
Jurnal Economia Vol 14, No 2: October 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: A Behavioral Study on Middle-Class Consumers in Adopting M-Commerce in East Java. The objective of this study is to examine factors that influence the behavioral intention of consumers in using and adopting m-commerce. This study combines Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Innovation Diffusion Theory (IDT). The data of this study were collected through a survey and samples were selected by using convenience sampling technique with SEM-PLS requirement as many as ten times the number of paths. The data were analyzed using Partial Least Square (PLS). The results of this study show that perceived usefulness, perceived ease of use, social influence, and personal innovativeness affecs behavioral intention. Furthermore, behavioral intention affects actual user, i.e. consumers, to use and adopt m-commerce information technology. This study implies that vendors of m-commerce information technology and management should pay more attention to and reconsider perceived usefulness, perceived ease of use, social influence, personal innovativeness, behavioral intention, and consumers as actual users, when they make decision regarding adoption and appliance of m-commerce.Keywords: m-commerce information technology adoption, consumer behavior, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion TheoryAbstrak: Studi Keperilakuan Konsumen Kelas Menengah dalam Pengadopsian M-Commerce di Jawa Timur. Studi ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat perilaku konsumen dalam menggunakan maupun mengadopsi m-commerce. Studi ini merupakan penggabungan model Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), dan Innovation Diffusion Theory (IDT). Studi ini menggunakan metode survey, sampel dipilih dengan menggunakan teknik convenience sampling, dan teknik analisis yang digunakan adalah SEM-PLS. Studi ini menemukan bahwa konstruk persepsi kegunaan, persepsi kemudahan penggunaan, pengaruh sosial dan keinovatifan pribadi berpengaruh terhadap minat perilaku. Selanjutnya, studi ini juga menemukan bahwa minat perilaku berpengaruh terhadap pengguna yang sesungguhnya, yaitu konsumen, terkait dengan penggunaan maupun adopsi m-commerce. Implikasi studi ini adalah vendor layanan teknologi informasi m-commerce dan manajemen harus memperhatikan dan mempertimbangkan lagi persepsi kegunaan, persepsi kemudahan, pengaruh sosial, keinovatifan pribadi, minat perilaku dan konsumen sebagai pengguna sesungguhnya dalam mengambil keputusan terkait dengan pengenalan dan adopsi m-commerce.Kata kunci: Adopsi Teknologi Informasi M-commerce, Perilaku Konsumen, Technology Acceptance Model, Theory of Planned Behavior, Innovation Diffusion Theory

The Institutionalization of Remuneration (A Case Study at the University X) Kharisma Yuanita Mahanani; Bambang Hariadi; Roekhudin Roekhudin
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020
Publisher : Universitas Negeri Malang

This study aims to understand the process of institutionalization that occurred in the University X (UX) with their remuneration policy, starting from the idea of remuneration, remuneration discourse preparation, implementation and dissemination of remuneration. This is a qualitative research with case study approach to gain an understanding of the process of remuneration institutionalization at the UX. The results of this study indicate that the process of institutionalization of remuneration at the UX was related to external and internal factors of the organization. Determination of the remuneration regulation is the external pressure which must be accepted by the UX because it has implemented public service institution (BLU) financial management system. The idea of improving the quality of public services which was followed by the remuneration policy discourse and its application were not running well for the UX should face internal pressure from lecturers. In addition, education staffs who still do not have the application performance measurement weakens the process of institutionalization.

Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality? Lutfi Ardhani; Bambang Subroto; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019
Publisher : Universitas Negeri Malang

This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation. This research aims at providing an empirical evidence of the influence of auditor rotation on audit quality. This is an explanatory study using 90 auditors in Indonesia as its sample. The sample is taken using random sampling and the data are collected using questionnaire and interview with several auditors. The research results indicate that auditor rotation is not found to have direct influence on audit quality. The research also fails to provide empirical evidences of the role of auditor’s independence auditor as an intervening variable. Nevertheless, the research does proves that auditor’s independence has positive influence on audit quality.

Turnover Intention in Public Accountant Firms of East Java I Putu Hendra Setiawan; Nurkholis Nurkholis; Bambang Hariadi
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

This research aims to investigate empirically the influence of pay satisfaction, role conflict and role ambiguity on auditor turnover intention, which are mediated by job satisfaction. A number of 168 auditors who work for Public Accounting Firms in East Java participated in this research. The data is analyzed using PLS (Partial Least Squares). The result shows that pay satisfaction positively influences job satisfaction and negatively influences auditors’ turnover intention. Role conflict does not have any direct influence to job satisfaction but has a direct positive influence toward turnover intention. Role Ambiguity positively influences job satisfaction and negatively influences auditors’ turnover intention. Besides, this research also reveals that job satisfaction has a partial mediation effect between pay satisfaction and auditors’ turnover intention and has a full mediation effect between role ambiguity and auditors’ turnover intention, but it has no mediation effect between role conflict and auditors’ turnover intention.

REVITALISASI PABRIK GULA MILIK NEGARA DALAM JERATAN DECOUPLING Bambang Hariadi
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Revitalisasi Pabrik Gula Milik Negara dalam Jeratan Decoupling. Artikel ini bertujuan menelaah revitalisasi pabrik gula milik negara yang sampai kini belum berhasil meningkatkan produktivitas gula secara signifikan. Melalui pendekatan prosesual dalam kajian insitusionalisasi ditemukan bahwa manajemen pabrik gula berbasis tebu rakyat menghadapi tekanan dari hulu ke hilir, tidak hanya kendala produksi di kebun dan hambatan lingkungan birokrasi pemerintah, tetapi juga dari pasar gula. Kebijakan tata niaga gula yang kurang berpihak pada petani tebu serta sikap pemerintah yang tidak konsisten membuat hubungan kelembagaan pabrik gula dan petani tebu menjadi renggang dan kurang kondusif bagi peningkatan produktivitas gula.Abstract: Government-Owned Sugar Mill in the Web of Decoupling. This article aims to analyse government-owned sugar mill revitalisation that up to this day has not yet been successful to improve sugar productivity significantly. Through processual analysis in the context of institutionalisation, it is found that sugar mill managers based on people’s sugar cane production, did not only face pressure from both filed production as well as government bureaucracy, but also from sugar market. Administration policy of sugar that did not side sugar farmers as well as inconsistency by the government, in turn affect institutional relation between sugar mill and farmers that is not conductive to improve sugar productivity.

FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Astia Putriana; Bambang Hariadi; Yeney Widya Prihatiningtias
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.

Aplikasi Pengukuran Kinerja dengan Balanced Scorecard pada Rumah Sakit Mesra Berlyn Hakim; Ali Djamhuri; Bambang Hariadi
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study analyze the Muhammadiyah Lamongan Hospital performance based on four perspectives: a financial, costumer, internal business, learning and growth. The research method used a case study. Research Results Measurement of the financial perspective shows that from the results of liquidity, profitability, and solvency, Muhammadiyah Hospital Lamongan gets good results. This study results from the perspective of customers that are generally also good, which is represented by the views of most customers who value hospital services as quite good. AbstrakTujuan dari penelitian ini adalah menganalisis kinerja Rumah Sakit Muhammadiyah Lamongan berdasarkan empat persepektif yang meliputi keuangan, pelanggan, bisnis internal dan pembelajaran dan pertumbuhan. Metode penelitian adalah studi kasus. Hasil Penelitian pengukuran perspektif keuangan menunjukkan bahwa Rumah Sakit Muhammadiyah Lamongan memiliki kondisi keuangan yang cukup baik, sejalan dengan hasil dari perspektif pelanggan yang secara umum juga baik yang direpresentasikan oleh pandangan sebagian besar pelanggan yang menilai pelayanan rumah sakit yang cukup baik.

Co-Authors Abdul Ghofar Ali Djamhuri Ali Mohamed Alsawayeh Astia Putriana Azizah Dwinda Nofita Bambang Subroto Binar Shabika Devi Febrianti Drajad Dwihadijaya Mukti Eko Ganis Sukoharsono Febrina Thogamas Putri I Putu Hendra Setiawan Kharisma Yuanita Mahanani Lilik Indah Permata Sari Lintang Putri Estiarto Lutfi Ardhani Mariatul Ulfa Mansyur Mesra Berlyn Hakim Muhammad Wildan Rohmatulloh Noval Adib Novita Puji Rahayu Nurkholis Nurkholis Nyoman Ari Surya Dharmawan Roekhudin, Roekhudin samuel syaputra Sifera Patricia Maithy Sutrisno Sutrisno Ujang Hamdani Widya Yeney Prihatiningtias Wuryan Andayani Zaki Baridwan

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