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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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Perencanaan Stratejik Sistem Informasi dan Proses Pembelajarannya di Organisasi Dekar Urumsah
Jurnal Siasat Bisnis Vol. 1 No. 10 (2005)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Planning a strategy, implementing an information technology, and running organizational learning process have become the most important things in an organization. There are many organizations have devel¬oped a strategic approach by planning its IS/IT. Planning IS/IT is complicated and important since there many factors effecting the planning of IS/IT. They are the types of planning, the relationship between strategy, IS, and IT, the methodology of IT strategy, and the portfolio of IS/IT.The implementation of IS/IT is a complex effort because IS/IT evolves in a set of technology continuously. Individuals in the organization will adapt to the evolving IS/IT, where they learn new ways in con¬ducting their tasks. This process of learning involves the previous procedures, which are changed into a new pat¬tern to strengthen the process itself. It has become individual and group procedures. It is covering all aspects but it can be summarized in four phases. They are investment and technology identification, the adaptation and tech¬nology learning, the management control, and the technology transfer.
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.
Skills of the Forensic Accountants in Revealing Fraud in Public Sector: The Case of Indonesia Sumartono Sumartono; Dekar Urumsah; Rizki Hamdani
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.371 KB) | DOI: 10.18196/jai.2101144

Abstract

Research aims: This paper aims primarily to investigate the effect of the skills of forensic accountants on the public sector in revealing fraud in Indonesia. Therefore, this research focuses on the investigation of forensic accountants in the public sector.Design/Methodology/Approach: This study employed a quantitative approach with a survey method. Questionnaires were distributed to the auditors possessing experiences to conduct investigative auditing in the Audit Board of the Republik of Indonesia (BPK RI). In total, 44 respondents returned the questionnaires, which can be considered suitable for a descriptive survey.Research findings: The results showed that the investigative skill and business valuation affected significantly and positively, and then business skill had significant and negative effects on the skills of forensic accountants in revealing fraud in the public sectors. On the other hand, financial accounting skills had no significant impact on the skills of forensic accountants in revealing fraud in the public sectors.Theoretical contribution/Originality: This paper highlights various important skills possessed by forensic accountants in the public sector in revealing fraud in Indonesia.Practitioner/Policy implication: This paper contributes as the basis of institutions’ concerns such as recruiting future forensic accountants in the public sectors, and training and upgrading related to the investigative skill, and business valuation which is compulsorily possessed by forensic accountants.Research limitation/Implication: This study focused on the public sectors, in this case, the Audit Board of the Republik of Indonesia representative of  Yogyakarta province, and on succinct respondents. Future studies should add more institutions and respondents involved in the analysis process to gain a complete representation of the skills of forensic accountants.
Investigating the influence of business intelligence on the quality of decision making in an Indonesian fertilizer company Dekar Urumsah; Heri Ramadhansyah
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art5

Abstract

This study investigates the factors influencing the quality of decision making in Indonesian fertilizer sector. Business intelligence management, business intelligence scope, data quality, content quality, and information quality are the examined factors. Empirical study was conducted through survey questionnaire from top and operational managers who operated a business intelligence system. A structural equation modelling using Partial Least Square is condected through the analysis of 111 usable the questionnaires. The results of the study show that business intelligence management is the main factors influencing the quality of decision making. The study contributes to both academia and industry by provide new insights for managers regarding to the influence of business intelligence on the high quality of decision making. This could serve as a guideline for organizations in understanding the important factors that should be considered when deciding to improve the quality of decision making.
The success of go-pay financial technology service adoption Aris Nurherwening; Aulia Wulan Dari; Dekar Urumsah; Hari Tri Wibowo
Journal of Contemporary Accounting Volume 3 Issue 2, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss2.art5

Abstract

Go-Pay is one of the popular FinTech services in Indonesia. This research aims to identify the Go-Pay service's impact on net benefits influenced by perceived usefulness, perceived ease of use, comfort, information quality, security, trust, and internet connection quality. This research used a quantitative method to collect 220 data by distributing a questionnaire through Google Form and analyzing them using SmartPLS 3.3. The result shows that comfort, information quality, and perceived ease of use significantly impact the perceived usefulness. In contrast, internet connection quality, trust and security were proved to have no significant impact on the perceived usefulness. Comfort, information quality, trust, internet connection quality had a significant impact on the perceived ease of use. However, security had no significant impact on perceived ease of use. Perceived usefulness and perceived ease of use had a significant impact on net benefits. This research can use as a decision-making strategy for Go-Jek as a company concerning the success of Go-Pay service. 
FACTORS THAT INFLUENCE FINANCIAL STATEMENT FRAUD AND FINANCIAL DISTRESS: AN INVESTIGATION STUDY Adzka Rosa Sanjayyana; Dekar Urumsah
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.675 KB) | DOI: 10.26418/apssai.v1i1.5

Abstract

This study aims to analyze the factors of the Fraud Diamond Theory, Change in Auditor, Capability, Financial Targets, External Pressure, and Ineffective Monitoring in the occurrence of Financial Statements Fraud and Financial Distress. Using logistic regression analysis method to test the data, the results showed that External Pressure affected Financial Statements Fraud and Financial Targets affected Financial Distress. Meanwhile, Change in Auditor, Capabilities, Financial Targets, and Ineffective Monitoring had no effects on Financial Statements Fraud and External Pressures had no effects on Financial Distress. In addition, when Financial Distress was connected with Financial Statements Fraud, the result of the study showed that there was no influence between Financial Distress and Financial Statements Fraud. Thus, it is advisable that auditors, investors, creditors, and management work in synergy with each other in preventing and protecting from the occurrence of financial statement fraud by observing the indicators which trigger fraud in a company.
KINERJA INDIVIDU SEBAGAI DAMPAK PENERIMAAN TEKNOLOGI: PENDEKATAN MODEL UTAUT Aditya Pandu Wicaksono; Dekar Urumsah; Gilang Nugroho
Jurnal Ilmiah Akuntansi Vol 2 No 1: Juni 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i1.10157

Abstract

ABSTRAKTeknologi informasi (TI) saat ini sudah menjadi saraf yang penting dalam menopang tubuh perusahaan. Selain itu, TI diharapkan dapat meningkatkan kinerja dan produktivitas karyawan. Oleh karena itu, Penelitian ini bertujuan untuk menguji penggunaan teknologi terhadap kinerja individu. Penelitian ini menggunakan variabel yang diambil dari unified theory of acceptance and use of technology (UTAUT) sebagai variabel yang mempengaruhi penggunaan teknologi dan kinerja individu. Penelitian ini adalah penelitian dengan pendekatan kuantitatif dengan menyebarkan kuesioner ke responden. Responden penelitian ini adalah karyawan di perusahaan pengembang perangkat lunak di Yogyakarta. Dengan teknik convenient sampling diperoleh 132 responden dan diolah dengan smartPLS. Hasil penelitian menemukan bahwa persepsi kenyamanan, pengaruh sosial, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap penggunaan TI. Lebih lanjut, persepsi kenyaman, kondisi yang memfasilitasi, dan penggunaan TI berpengaruh positif signifikan terhadap kinerja individu. Kesimpulannya, penggunaan teknologi dipengaruhi oleh persepsi kenyamanan menggunakan teknologi, adanya pengaruh sosial, dan fasilitas yang tersedia yang kemudian akan meningkatkan kinerja individu. Penelitian ini mendorong perusahaan untuk menggunakan teknologi untuk meningkatkan kinerja individu.Kata kunci: Kinerja Individu, Teknologi Informasi, UTAUT ABSTRACT Nowadays, information technology (IT) was a fundamental tool for companies to bolster their activities. In Addition, the expectation of IT usage was able to enhance employees’ performances and productivities. Furthermore, this research examines the influence of technology to individual performance. This research selected variables that available in unified theory of acceptance and use of technology (UTAUT) as variable which influencing IT usage and individual performances. This was a quantitative research by distributing questionnaire to employees of software developer companies in Yogyakarta as participants. Convenient sampling was applied and gathering 132 data which was executed using SmartPLS. This research finds perceived enjoyment, social influence, and facilitating condition is positively significant influencing IT usage. In other hand, perceived enjoyment, facilitating condition, and IT usage is positively and significantly influencing individual performances. In conclusion, IT usage is influenced by perceived enjoyment of IT usage, social influence, and facilitating condition. Then, these variables are able to heighten individual performances. This research drives the companies to use and advance the IT to raise individual performances. Keywords: Information Technology, Individual Performance, UTAUT  
Bribery in Government Agency: A Phenomenological Study Eka Wirajuang Daurrohmah; Dekar Urumsah
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.34951

Abstract

 The bribery case in Indonesia has always been sticking out all the time. In the last ten years, bribery has always been the most cases handled by the KPK. This phenomenon often sticks out, and the lack of research on the detection of bribery has attracted researchers to research and explore the detection of bribery in government agencies. This study used a qualitative method with a phenomenological approach and data analysis assisted by the Nvivo software. Based on the results of this research, every people have the right to detect bribery, but this right is limited, and not all have the ability. The perpetrators of bribery can come from internal and external organizations. There is a stimulant for the perpetrator to commit bribery which is also stated in the fraud pentagon theory. The results of this study are expected to contribute to auditors in conducting forensic audits and investigations and organizations in making policies related to anti-fraud policies. It is hoped that future research can expand the research construct on the detection of bribery.
ANALISIS GENDER DALAM PEMBAJAKAN PRODUK DIGITAL Aditya Pandu Wicaksono; Dekar Urumsah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 4, No 2: November 2018
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.092 KB) | DOI: 10.26486/jramb.v4i2.585

Abstract

Di era teknologi yang canggih pembajakan produk digital sangat mungkin untuk dilakukan oleh siapapun. Kasus ini sangat sulit untuk dicegah namun harus dilakukan. Penelitian ini bertujuan untuk menginvestigasi factor-faktor yang mendorong perilaku pembajakan digital. Penelitian ini menitikberatkan pada analisis gender berdasarkan pada model penelitian yang dibuat. Penelitian ini menggunakan model dari TAM yang tidak digunakan oleh penelitian sebelumnya. Sampel penelitian adalah mahasiswa S1 di Yogyakarta dengan menerapkan teknik convenience, purposive, dan snowball. Dengan menggunakan kuesioner daring, penelitian ini memperoleh data dari 94 mahasiswa dan 115 mahasiswi. Hasil menunjukkan tidak ada perbedaan signifikan antara mahasiswa dan mahasiswi dalam perilaku pembajakan. Mahasiswa sulit untuk menerima harga dari produk digital yang asli sedangkan mahasiswi bersedia untuk membayar. Penelitian ini mengingatkan perusahaan untuk lebih memperhatikan keamanan penjualan produk digitalnya. Selain itu, pemerintah dan perusahaan perlu untuk berkolaborasi memerangi pembajakan juga memperkuat perlindungan hak cipta.
Perilaku Pembajakan Produk Digital: Cerita Dari Mahasiswa Di Yogyakarta Adiyta Pandu Wicaksono; Dekar Urumsah
Jurnal Aplikasi Bisnis Volume 17 No. 1, Juni 2017
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol17.iss1.art2

Abstract

ABSTRACTDigital piracy is one of the most famous forms of intellectual property theft and recognized as a criminal act. This research investigates the reason how people prefer to buy pirated product to genuine product. The purpose of the research is to understand how benefit, social, economic, and moral factor influencing digital piracy. The sample is students at one private university in Yogyakarta. Purposive sampling is applied by distributing questionnaires to respondents to be answered voluntarily. This research finds perceived usefulness using pirated product and social factor influencing intention to pirates. In other hand, moral judgment can not be a deterrent tool preventing piracy behavior. People do not seem to be afraid of the consequences of committing digital piracy. Price has been the main issue to motivate people committing digital piracy. Digital product’s price is high and being perceived as unfair and unacceptable by low-income people. This research provides some insight to industry and government about the reasons why people pirate digital products. The government needs to strengthen the rules to protect and prevent intellectual property from piracy behavior.ABSTRAKPembajakan produk digital adalah salah satu bentuk popular dari pencurian kekayaan intelektual dan diakui sebagai perilaku kriminal. Penelitian ini dilakukan untuk menginvestigasi alasan mengapa orang membajak daripada membeli produk asli. Tujuan penelitian ini untuk memahami bagaimana faktor manfaat, sosial, ekonomi, dan moral mempengaruhi pembajakan digital. Penelitian ini menggunakan sampel mahasiswa dari satu universitas swasta di Yogyakarta. Purposive sampling diterapkan dan mendistribusi kuesioner ke responden untuk diisi secara sukarela. Penelitian ini menemukan bahwa persepsi manfaat dari produk bajakan dan pengaruh sosial mendorong munculnya niat pembajakan. Di lain pihak, penilaian moral tidak dapat menjadi pencegah untuk menghalangi perilaku pembajakan. Orang tidak takut terhadap konsekuensi dari pembajakan digital. Harga menjadi isu utama yang memotivasi perilaku pembajakan. Harga dari produk digital dianggap tidak adil dan tidak dapat diterima oleh orang dengan pendapatan rendah. Penelitian ini memberikan wawasan kepada perusahan dan pemerintah tentang alasan pembajakan dilakukan. Pemerintah perlu untuk memperkuat aturan-aturan dalam rangka melindungi kekayaan intelektual dan mencegah perilaku pembajakan.
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