Articles
<![CDATA[PENGUKURAN KEMISKINAN DENGAN PENDEKATAN WATER POVERTY INDEX: ]]>
<![CDATA[Kristijanto, A. Ign.]]>;
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Wahyono, Teguh]]>;
<![CDATA[Jocom, Harry]]>
<![CDATA[ KRITIS Vol 25 No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/kritis.v25i1p27-53
<![CDATA[This article aims to measure poverty based on the perspective of water resource using the mix of qualitative and quantitative methods. The study was conducted in Salatiga which is rich of water resources potential. Although it has a highwater potential, distribution of raw water by the PDAM could only cover 40% households, while other households rely on springs in order to meet the needs of raw water. The water springs spreads in nearly 64 spots in Salatiga, however, they reduced to only 36 spots due to many factors. Some springs which contributes to large water flow are usually located in a settlement with limited access to good sanitation. Our study however, shows that the Water Poverty Index of Salatiga was 0.84 or 84% which indicates a good level of welfare and human resource quality of the people. This is also in alignment to the Human Development Index which was found to 77.13. Finally, the prosperity of the community and the human resource could be increased when the policy on water resource and environmental management is consistently implemented.]]>
<![CDATA[Pengambilan Keputusan Manajemen: Tinjauan Self-Esteem Dan Eskalasi Komitmen ]]>
<![CDATA[Freitas, Jorge Ribeiro]]>;
<![CDATA[Utami, Intiyas]]>
<![CDATA[ Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 13 No. 2 (2018): Oktober - Maret ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/eksis.v13i2.287
<![CDATA[The research carried out in East Timor aims at 1) To determine decision making on the limitations of working capital, human resources, technology, and product marketing, with a review of self-esteem and commitment escalation, and 2) To determine management decisions on similar imported products from outside with a review of self-esteem and escalation of commitment. This type of research is qualitative in 5 (five) informants using a case study approach. The results showed that despite having capital constraints but for furniture industry owners having high self-esteem, they would continue the furniture industry, one of which was to sell personal assets to increase capital. The owner of the furniture industry still produces highly competitive furniture products, because the workforce has the skills to use the production equipment owned to produce furniture according to consumer demand. Furthermore, marketing furniture products made in production, verbal promotion between owners and customers to fellow customers with information about product prices. Self-esteem and escalation of commitments occur when the industry experiences difficulties in the capital. The results of this study indicate that furniture industry owners have high self-esteem that can produce furniture that has high quality, different from products imported from other countries, according to consumer demand. Self-esteem is an important resource to encourage industrial owners to increase their commitment to maintain highly competitive product quality. ]]>
<![CDATA[Riset Akuntansi Managemen: Telaah Tiga Perspektif ]]>
<![CDATA[Nahartyo, Ertambang]]>;
<![CDATA[Utami, Intiyas]]>
<![CDATA[ JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015 ]]>
Publisher : <![CDATA[Program Magister Manajemen STIE Widya Wiwaha Yogyakarta ]]>
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DOI: 10.32477/jrm.v2i1.159
<![CDATA[The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ?what does happen? instead of ?what should happen?. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.Keywords: management accounting research, management accounting theory]]>
<![CDATA[SUPPLY CHAIN MANAGEMENT IN SMALL AND MEDIUM ENTERPRISES: SCM PRACTICES ]]>
<![CDATA[Nurchayati, Nurchayati]]>;
<![CDATA[Supramono, Supramono]]>;
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Sunarto, Hari]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract? Supply chain management (SCM) in small and medium-sized enterprises is aimed at ensuring both short- and long-term effectiveness and efficiency of these enterprises. Small and medium enterprises (SMEs) potentially make irrational decisions because of their individual limitations. Specifically, they are subject to biases, including SCM and escalation of commitment. This study investigates the causality of the interaction between SCM and experience and escalation of commitment in SMEs. This paper used a 1x2 laboratory experimental design with 69 subjects of SME owners who produced pressure-cooked milkfish in Semarang City, Central Java, Indonesia. The independent variable was SCM that consisted of two levels (high vs. low self-attribution). Business age was the proxy of experience as the mediating variable. Meanwhile, the dependent variable was escalation of commitment that was measured with investment decisions. The information on SCM was the new product development opportunity of milkfish meatball. Subjects with high SCM were informed that they had a good ability to coordinate with suppliers to develop the new products while those with low SCM were informed on the presence of the uncertain economic condition and bad luck. One-way ANOVA tested the effectiveness of randomization while independent sample test and univariate analysis of variance tested the hypotheses. The study shows that SME owners with a high self-attribution exhibit greater escalation of commitment than those with a low self-attribution. This paper also empirically finds that the interaction between SCM and experience increases escalation of commitment. By demonstrating that SCM likely affects SMEs? investment decisions, this study advises governments to take entrepreneurs? behavioral aspects into account when advocating SMEs. The financial behavior literature on escalation of commitment largely focuses on large firms in their analysis. Meanwhile, the existing phenomena show that decision-making processes in SMEs also exhibit escalation of commitment. This study investigates escalation of commitment in SMEs? investment decision making regarding SCM and experience in running businesses.]]>
<![CDATA[WHISTLEBLOWING FOR VILLAGE MANAGEMENT OF VILLAGE FUNDS: DYNAMICS AND CHALLENGES ]]>
<![CDATA[Utami, Intiyas]]>
<![CDATA[ RIMA - Research In Management and Accounting Vol 1, No 1 (2018): June ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia ]]>
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DOI: 10.33508/rima.v1i1.2573
<![CDATA[This study aims to describe the dynamics of potential whistleblowers for fraud in village fund management. This research was conducted in all villages in the Kledung Subdistrict, Temanggung Regency as the largest tobacco producing area in Indonesia. The design of the study used descriptive qualitative with informants in the entire village of Kledung Subdistrict, Temanggung Regency, Central Java, Indonesia. The results of the study showed that in managing village funds, whistleblowers for fraudulent management of village funds could be carried out because of the courage of village fund managers. The challenges faced by whistleblowers are the need for mechanisms and safe reporting channels.]]>
<![CDATA[Apakah Gaya Kepemimpinan Mendukung Potensi Pengungkapan Kecurangan Pengelolaan Dana Desa? ]]>
<![CDATA[Valensya Soukotta]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 4 No 2 (2019): Jurnal Online Insan Akuntan (Desember 2019) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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<![CDATA[Abstrak: Tujuan penelitian ini untuk menginvestigasi potensi pengungkapan kecurangan pengelolaan dana desa dari aspek gaya kepemimpinan kepala desa serta niat melakukan whistleblowing pada kantor desa. Penelitian ini menggunakan metode kualitatif deskriptif, data yang digunakan yaitu data primer yang diperoleh dengan teknik wawancara langsung kepada aparat desa dan rukun tetangga yang berhubungan langsung dengan pengelolaan keuangan dana desa serta observasi langsung di lapangan. Berdasarkan hasil penelitian dapat disimpulkan bahwa Kepala Desa Jatirunggo, Kepala Desa Rowoboni, dan Kepala Desa Popongan menerapkan gaya kepemimpinan transformasional dan Laissez-faire, ketiga desa meskipun pernah terjadi kasus penyelewengan pengelolaan keuangan desa namun tidak mempengaruhi kepercayaan masyarakat terhadap ketiga kepala desa yang menjabat saat ini dan niat pelaporan tindakan kecurangan juga akan diungkapkan pada internal kantor desa untuk ditindaklanjuti. Kata kunci: Gaya Kepemimpinan, Potensi, Pengungkapan Kecurangan Abstract: The purpose of this study is to investigate the potential disclosure of fraud in village fund management in the aspect of village head leadership style and the intention to conduct whistleblowing at the village office. This research uses the descriptive qualitative method, the data used are primary data obtained by direct interview techniques to village officials and neighborhood associations that are directly related to the financial management of village funds and direct observation in the field. Based on the results of the study it can be concluded that the Jatirunggo Village Head, Rowoboni Village Head, and Popongan Village Head apply the transformational leadership style and Laissez-faire, the three villages, although there have been cases of misappropriation of village financial management but do not affect public confidence in the three village heads currently serving and intention to report fraud actions, will also be disclosed to the internal village office to be followed up. Keywords: Type of Leadership, Potention, Whistleblowing]]>
<![CDATA[WHISTLEBLOWING FOR FRAUD: PERSPECTIVE OF LEADERSHIP TYPES AND ACCOUNTABILITY PRESSURE ]]>
<![CDATA[Aulia Damar Sustika]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 5, No 2: Volume 5, No. 2nd Edition (July-December 2020) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v5i2.153
<![CDATA[The increasing number of frauds has become a serious threat to stakeholders. The best method for preventing fraud is to disclose fraud in an organization. This study aims to examine the potential for whistleblowing actions undertaken by employees under transformational and transactional leadership styles. The method used in this study is a 2x2 experiment between research subjects involving 96 undergraduate students of a state university in Central Java. The results of this study prove that the subjects have greater whistleblowing intentions when they are under transformational leadership than transactional leadership, the subjects have greater whistleblowing intentions when they are under high accountability pressure than low accountability pressure, and the interaction between transformational leadership and high accountability pressure has a significant influence on whistleblowing intentions.]]>
<![CDATA[AN EXPERIMENTAL STUDY OF WHISTLE-BLOWING: THE INFLUENCE OF OBEDIENCE PRESSURE AND ETHICAL DILEMMAS ]]>
<![CDATA[Priska Tandi Gala]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[Ari Budi Kristanto]]>;
<![CDATA[Aprina Nugrahesthy Sulistya Hapsari]]>
<![CDATA[ Asia Pacific Fraud Journal Vol 3, No 1 (2018): Volume 3, No.1st Edition (January-June 2018) ]]>
Publisher : <![CDATA[Association of Certified Fraud Examiners Indonesia Chapter ]]>
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DOI: 10.21532/apfjournal.v3i1.71
<![CDATA[A pressure from other parties and ethical dilemmas can influence accounting staff’s intention to take whistle-blowing action. This study aims to provide empirical evidence about the intention of accounting students to take whistle-blowing action from the perspectives of obedience pressure and ethical dilemmas. Experimental design 2 x 2 between subjects is used by involving 80 participants. The treatment is given in the form of obedience pressure (high and low) and ethical dilemmas (individualist and collectivist).The findings show that the groups with lower obedience pressure and individualist treatment have a higher intention to take whistle-blowing action than the group with higher obedience pressure and collectivist treatment.]]>
<![CDATA[Studi Eksperimental atas Kontrol Diri dan Gaya Hidup: Dampaknya pada Niat Kecurangan ]]>
<![CDATA[Tan, Debora Agnez Pranata]]>;
<![CDATA[Intiyas Utami]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i1.3581
<![CDATA[Abstract The purpose of this research is to examine the causality relationship between self-control and lifestyle as well as the interaction of those two variables on the intention to commit fraud in the procurement of goods and services in the government sector. This research used laboratorioum experimental design of 2x2 between subjects with 80 participants of an undergraduate accounting study program at one university in Central Java. The participants whose role as an employee in the procurement of goods and services who want to commit fraud on the basis of the level of self-control and lifestyle. The results showed, first individuals with low levels of self-control will have a higher fraud intention than individuals with high levels of self-control. Second, individuals with high lifestyle levels will have a higher fraud intention than individuals with low lifestyle levels. Third, in conditions of low self-control and high lifestyle, the subject has the intention of highest to do fraud.Keywords: Fraud intention; Lifestyle; Self-control.Abstrak Tujuan dari riset ini adalah untuk menguji hubungan kausalitas antara variabel tekanan situasional dan variabel tingkat integritas serta interaksi kedua variabel tersebut pada niat untuk melakukan kecurangan. Penelitian ini menggunakan desain eksperimental laboratorium 2 x 2 between subject dengan 80 partisipan mahasiswa prodi Akuntansi pada salah satu universitas di Jawa Tengah. Partisipan akan berperan sebagai seorang pegawai pengadaan barang dan jasa yang hendak melakukan niat kecurangan atas dasar tingkat pengendalian diri dan tuntutan akan gaya hidup yang dimiliki. Hasil penelitian ini menunjukkan bahwa pertama, individu dengan tingkat kontrol diri yang rendah akan cenderung memiliki niat melakukan kecurangan yang tinggi daripada individu dengan tingkat kontrol diri yang tinggi. Kedua, individu dengan tingkat gaya hidup yang tinggi akan cenderung memiliki niat melakukan kecurangan yang lebih tinggi daripada individu dengan tingkat gaya hidup yang rendah. Ketiga, dalam kondisi tingkat kontrol diri yang rendah dan tingkat gaya hidup yang tinggi maka subjek akan memiliki niat untuk melakukan kecurangan yang tinggi.Kata Kunci: Gaya hidup; Kontrol diri; Niat kecurangan.]]>
<![CDATA[WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY ]]>
<![CDATA[Jonathan Wiyarta Setiawan]]>;
<![CDATA[Intiyas Utami]]>;
<![CDATA[David Adechandra Ashedica Pesudo]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v10i1.10394
<![CDATA[Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .]]>
