Garuda - Garba Rujukan Digital

Factors Affecting The Use Of Digital Financial Services Among Moslems: An Attempt To Extend The Technology Acceptance Model Poppy Dian Indira Kusuma; Bambang Agus Pramuka; Sugiarto; Icuk Rangga Bawono
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.18151

Digital financial services has been popular, particularly in the Covid-19 pandemic where human mobility is limited and sosial distancing is strictly enforced. Therefore, it is not surprising if the use of digital financial services has been increasingly significant. Based on Technology Acceptance Model (TAM), this study aims at examining the effect of perceived benefit and perceived ease of use on moslems’ intention to adopt digital financial services. To improve the explanatory power of TAM, this study also examines the effect of halal integrity and digital leadership which are expected to be relevant for moslems and implementing at individual level. Quantitative data were obtained from 92 respondents which were selected using convenience technique sampling. Data were analyzed using multiple linear regression and the findings indicate that perceived benefit, perceived ease of use, and digital leadership have a positive effect on moslems intention to use digital financial services. These findings imply that digital technology providers need to pay attention to these three key factors when developing a new digital technology, particularly in case of moslems adopters.

The Influence of Competency, Independency, and Professionalism on Audit Quality Dewi Kartika; Bambang Agus Pramuka
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.58

The purpose of this research is to examine the influence of competency, independency, and professionalism on audit quality. Competency, independency, and professionalism are three characteristics of a competent auditor. The population of this research is the auditor of accounting firms in Central Java. The samples of this research are employees of auditors working at accounting firm (KAP) Budiman, Wawan, Pamudji Tegal, KAP Wartono & Fellow Surakarta, KAP Sophian Wongsaro Semarang, KAP Heliantono & Semarang Branch. Forty-five questionnaires are employed in this study. Before the hypotheses testing, validity and reliability tests are run to determine the validity and reliability of the data. Hypothesis testing techniques use regression analysis. These research results show that competency, independency, professionalism influence the quality of the audit. However, these results have to be cautiously interpreted since only a few auditors’ questionnaires were worth analyzing. Future studies may increase the number of KAPs from other districts in Indonesia or using not only auditors from accounting firms but also government auditors or internal auditors.

Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating Rizki Farianti; Bambang Agus Pramuka; Atiek Sri Purwati
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5665

This study aims to determine the Non Performing Financing (NPF), NetOperating Margin (NOM) and Financing to Deposit Ratio (FDR) on MurabahahFinancing with Third Party Funds (TPF) as the Moderating Variable. Thepopulation in this study are Islamic Banks that publishes their financialstatements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banksfor the period 2013 to 2017, with a sampling technique that is purposivesampling, the samples taken were 8 Islamic Banks in Indonesia obtained wereanalyzed by moderating regression analysis technique. The results of this studyindicate that: (1) Non Performing Financing (NPF) does not negatively affectmurabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) hasa positive effect on murabahah financing at Islamic Banks; (3) Financing toDeposit Ratio (FDR) has a positive effect on murabahah financing at IslamicBanks; (4) Third Party Funds (DPK) do not moderate the negative influence ofNPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)strengthen the positive influence of NOM on murabahah financing at IslamicBanks; (6) Third Party Funds (DPK) strengthen the positive influence of FDRon murabahah financing at Islamic Banks. The implication of this research isthe result of this study can be used as an effort to increase murabahahfinancing. To increase the amount of murabahah financing, managerial inIslamic Banks in Indonesia need to prioritize policies related to Net OperatingMargin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds(DPK).

Pengaruh NPF, NOM dan FDR Terhadap Pembiayaan Murabahah dengan DPK Sebagai Variabel Moderating Rizki Farianti; Bambang Agus Pramuka; Atiek Sri Purwati
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v3i1.5665

This study aims to determine the Non Performing Financing (NPF), NetOperating Margin (NOM) and Financing to Deposit Ratio (FDR) on MurabahahFinancing with Third Party Funds (TPF) as the Moderating Variable. Thepopulation in this study are Islamic Banks that publishes their financialstatements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banksfor the period 2013 to 2017, with a sampling technique that is purposivesampling, the samples taken were 8 Islamic Banks in Indonesia obtained wereanalyzed by moderating regression analysis technique. The results of this studyindicate that: (1) Non Performing Financing (NPF) does not negatively affectmurabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) hasa positive effect on murabahah financing at Islamic Banks; (3) Financing toDeposit Ratio (FDR) has a positive effect on murabahah financing at IslamicBanks; (4) Third Party Funds (DPK) do not moderate the negative influence ofNPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)strengthen the positive influence of NOM on murabahah financing at IslamicBanks; (6) Third Party Funds (DPK) strengthen the positive influence of FDRon murabahah financing at Islamic Banks. The implication of this research isthe result of this study can be used as an effort to increase murabahahfinancing. To increase the amount of murabahah financing, managerial inIslamic Banks in Indonesia need to prioritize policies related to Net OperatingMargin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds(DPK).

PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT Robertus Aryo Kusumo Widodo; Bambang Agus Pramuka; Eliada Herwiyanti
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS Izhar Allessandria Mardini; Bambang Agus Pramuka; Negina Kencono Putri
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

PENERAPAN AKUNTABILITAS PENGELOLAAN DANA DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DI KECAMATAN KEDUNGWUNI KABUPATEN PEKALONGAN Ina Mutmainah; Bambang Agus Pramuka
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 19, No 4 (2017)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Determinant Financial Statement Fraud: Perspective Theory of Fraud Diamond (Study Empiris pada Perusahaan Sektor Perbankan di Indonesia Tahun 2011-2015) Warsidi Warsidi; Bambang Agus Pramuka; Suhartinah Suhartinah
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 3 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE Irwan Prasetyo; Bambang Agus Pramuka
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 2 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS Sully Kemala Octisari; Bambang Agus Pramuka; Puji Lestari
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): JURNAL RAK (RISET AKUNTANSI KEUANGAN)
Publisher : Accounting Department Faculty of Economics, Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.633

Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometrix R-package. A search in the Scopus database was carried out with the keyword "carbon disclosure" and produced 443 search results. The results of the bibliometric analysis show that research trends in the field of carbon disclosure have experienced steady growth over the last 10 years with authors from Australia and the United States dominating. Articles in the field of Carbon disclosure focus a lot on two main themes, diclosure related to carbon emissions and climate change as the causal factors for disclosing this information.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search