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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jati: Jurnal Akuntansi Terapan Indonesia Integritas: Jurnal Antikorupsi Jurnal Aplikasi Bisnis Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Asia Pacific Fraud Journal Journal of Contemporary Accounting JASF (Journal of Accounting and Strategic Finance) Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi The Indonesian Journal of Accounting Research Apssai Accounting Review (ApAR) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Dekar Urumsah
Faculty Of Business And Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan Dekar Urumsah; Aditya Pandu Wicaksono; Adhetra Januar Putra Pratama
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 1 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss1.art5

Abstract

Kecurangan sedang menjadi isu yang menonjol karena dampak kerugian yang luar biasa. Para pelaku kecurangan tanpa ragu untuk melakukannya dengan mengorbankan moral dan etika. Penelitian ini bertujuan untuk menguji pengaruh kecerdasan spiritual dalam niat melakukan kecurangan dan pengaruhnya terhadap moral pemimpin dan budaya organisasi. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebar kuesioner ke responden dan diolah dengan alat statistik smart PLS 3. Responden penelitian ini adalah 52 karyawan departemen keuangan perusahaan swasta di Yogyakarta. Temuan penelitian ini adalah kecerdasan spiritual individu bukan merupakan pencegah kecurangan. Temuan lain adalah kecerdasan spiritual mampu untuk mewujudkan budaya organisasi dan moral pemimpin yang baik. Budaya organisasi yang baik mencegah kecurangan di organisasi, tetapi moral pemimpin yang baik tidak menutup kemungkinan untuk melakukan kecurangan. Hasil penelitian ini merekomendasikan orgnaisasi untuk meningkatkan program-program yang meningkatkan moral dan etika.
Fintech adoption: Its determinants and organizational benefits in Indonesia Dekar Urumsah; Rintan Falah Ispridevi; Aris Nurherwening; Wirawan Hardinto
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art9

Abstract

Financial Technology (Fintech) has become an essential issue in the past few years, especially for the companies that offer the products/services that require payment. This research explores the factors which drive companies to adopt fintech - risk perception, cost perception, organizational readiness, top management support, knowledge of information technology, customer pressure, and competitive pressure - and the benefits of its adoption. This research distributed questionnaires using purposive sampling method to the employees working in the companies adopting Fintech. There were 195 questionnaires analyzed using SEM-PLS. This research indicates that customer pressure, competitive pressure, organizational readiness, top management support, and knowledge of information technology have significant influences on Fintech adoption. However, risk perception and cost perception do not significantly affect Fintech adoption. Fintech adoption has a significant effect on organizational benefits. Companies can use this research to find the opportunities and risks when they adopt fintech in order to improve on innovating and maximize customers and partners’ satisfactions.
Co-Authors Abdul Rahman Domili Adhetra Januar Putra Pratama Aditya Pandu Wicaksono Aditya Pandu Wicaksono Aditya Pandu Wicaksono Adiyta Pandu Wicaksono Adzka Rosa Sanjayyana Ali Riza Andi Agung Kurniawan Arifuddin Ari Pratama Aris Nurherwening Atrisia Inayati Mamahit Aulia Wulan Dari Briyan Efflin Syahputra Daurrohmah, Eka Wirajuang Definta Mahendrawati Dini Windartanti Dyah Ayu Puspitasari Eka Wirajuang Daurrohmah Eko Lasmono Eko Lasmono Faisal Husaini Fitra Roman Cahaya Gilang Nugroho Hanif Faidz Rahadian Hari Tri Wibowo Heri Ramadhansyah Ira Oktaviana Linda Sulistyorini Mislya Rahmida Mislya Rahmida Moh Fresal Sugeha Muhammad Dzikri Hadiyarroyyan Nidya Nurul Aisya Nugroho, Gilang Nustini, Yuni Pesi Suryani Rafi'i Habib Al Rasyid Rintan Falah Ispridevi Rizki Hamdani Seto Satriyo Bayu Aji Seto Satriyo Bayu Aji Sumartono, Sumartono Sutari Sutari Wirawan Hardinto Wisnu Cahyono