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All Journal Jurnal Reviu Akuntansi dan Keuangan El Dinar Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Infestasi MIX : Jurnal Ilmiah Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Keuangan Indonesia
Bambang Purnomosidhi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Studi Fenomenologi Akuntabilitas Non Governmental Organization Fikri, Ali; Sudarma, Made; Sukoharsono, Eko Ganis; Purnomosidhi, Bambang
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang) Sholihah, Ria Anisatus; Rosidi, Rosidi; Purnomosidhi, Bambang
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.101 KB) | DOI: 10.18860/ed.v3i1.3338

Abstract

Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resourcesand Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed toanalyzes the influence of the quality of human resources and goal commitmenton the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has apositive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects theperformance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on theimplementation of performance-based budgeting.
Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi Wandayu, Rika Candra; Purnomosidhi, Bambang; Ghofar, Abdul
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7414

Abstract

The purpose of this study is to examine the effect of rationalization reflected using the Theory of Planned Behavior and students' ethical beliefs about the intention to commit academic fraud. In addition, it examines the influence of pressure, intentions, and opportunities on academic fraud. The data of this study was obtained by distributing 229 pieces of questionnaire to Postgraduate students of  Faculty of Economics and Business, Brawijaya University Malang who know about academic fraud. This study uses WarpPLS in assessing the validity and the reliability of the data. The results show that rationalization has a negative effect on students 'intentions to commit academic fraud even though rationalization is high. However, it does not influence students' intention to commit fraud because of the high ethical beliefs of students that affect the fraudulency. In addition, even though rationalization has no effect, students receive high pressure and have big opportunities to commit fraud, so the intention to commit fraud arises, making academic fraud possible to happen.
The Practice of Expropriation through Related Party Transactions In Indonesia Kharista, Malinda; Purnomosidhi, Bambang; Subekti, Imam
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12214

Abstract

The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured  by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance. 
Pengaruh Kepercayaan, Persepsi Kegunaan, Persepsi Kemudahan, dan Persepsi Risiko Terhadap Perilaku Penggunaan E-Commerce Andrie Cesario Shomad; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Pengaruh Kepercayaan, Persepsi Kegunaan, Persepsi Kemudahan, dan Persepsi Risiko Terhadap Perilaku Penggunaan E-Commerce. Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi minat menggunakan e-commerce dan pengaruhnya terhadap perilaku penggunaan e-commerce. Penelitian ini merupakan replikasi dan pengembangan model Technology Acceptance Model (TAM) dari penelitian sebelumnya. Penelitian ini menggunakan metode survei dalam pengambilan data. Sampel penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang yang pernah menggunakan layanan e-commerce. Sebanyak 231 data dapat diolah dengan menggunakan Partial Least Square (PLS). Hasil analisis untuk model ini menunjukkan bahwa konstruk minat berpengaruh positif terhadap perilaku penggunaan layanan e-commerce, serta konstruk persepsi kegunaan, persepsi kemudahan berpengaruh positif terhadap minat menggunakan e-commerce, dan persepsi risiko berpengaruh negatif terhadap minat menggunakan e-commerce. Sebaliknya, konstruk kepercayaan tidak berpengaruh terhadap minat menggunakan e-commerce. Hal ini berarti bahwa perilaku untuk menggunakan e-commerce dipengaruhi oleh minat, serta konstruk minat dipengaruhi oleh persepsi kegunaan, persepsi kemudahan, dan persepsi risiko. Implikasi dari penelitian ini relevan bagi pihak manajemen dan analis sistem e-commerce agar memperhatikan kembali faktor minat, persepsi kegunaan, persepsi kemudahan, dan persepsi risko dalam menerapkan dan mengembangkan sistem transaksi e-commerce.   Kata Kunci: Technology Acceptance Model (TAM), e-commerce, minat, perilaku, kepercayaan, persepsi kegunaan, persepsi kemudahan, persepsi risiko.
PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU PERSEPSIAN, PERSEPSI RISIKO, PERSEPSI KEBERMANFAATAN TERHADAP NIAT PENGGUNAAN KARTU KREDIT Sari Rochmawati; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the factors that influence intention to using credit card. This reasearch using Theory of Planned Behavior (TPB) model with external factor perceived risk and perceived benefit. This research was conducted to PNS at Brawijaya University in Malang City. This study received 81 responses of people who ever using credit card. The result of analysis for this models shows that subjective norm, perceived risk, and perceived benefit affect the intention to use credit card. Attitude and perceived behavioral control did not affect intention individual to use credit card. This research have implication for academician and bank management which is subjective norm, perceived risk, and perceived benefit affect intention persons in the area of information system card based.      Keywords : intention, credit card, attitude, subjective norm, perceived behavioral control, perceived risk, perceived benefit.
Pengaruh Keyakinan dan Kepercayaan Teknologi Terhadap Minat Penggunaan Internet Banking Di Malang: Theory of Reason Action yang Direduksi Sofiana Mardiyanti; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed to examine the effect of  technology self efficacy and trust in technology to intention use internet banking in the Malang using models theory of reaction action and research of model reduction Selvan et al, (2011). Amount of the sample is 138 bank customers used internet banking. Results of the analysis for this model shows that intention to use internet banking is influenced by technology self efficacy mediated by attitudes toward internet banking, overall attitude toward service self technologies, and trust in technology. Positive feelings towards service self technologies and internet banking will indicate how large the intention of someone to use internet banking. The self efficacy and trust of high technology can foster positive feelings towards service self technologies and internet banking so as to encourage the intention of someone to either using the internet bangking. The results of this research proves that intention to use internet banking can be described using the theory of reason  action. Therefore, it is important to the banker authorities to note the level of trust and self efficacy in the internet banking technology implements as means of payment so as to encourage the intention of its customers to use internet banking. Keywords:  Theory of Reaction Action  (TRA),  internet banking, intention, efficacy, trust, and attitude.
“ PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2010-2011)”. Anggelarsih Imandayu Ismanegara; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian  ini bertujuan  untuk mengetahui pengaruh  kinerja keuangan  terhadap harga saham menggunakan metode  Economic Value Added  (EVA) dan Market Value Added  (MVA)  pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengambilan sampel menggunakan purposive sampling method, dari dua ratus enam puluh perusahaan manufaktur yang terdaftar di BEI pada tahun 2010-2011, hanya diambil  lima puluh sembilan  perusahaan  sebagai sampel penelitian.  Variabel dependen  peneltian ini  adalah harga saham, sedangkan variabel independen nya adalah  Economic Value Added  (EVA) dan Market Value Added  (MVA).  Metode analisis data dilakukan menggunakan analisis regresi berganda.  Hasil penelitian  menggunakan uji t  menunjukkan bahwa, EVA  (Economic Value Added) tidak berpengaruh terhadap harga saham, sedangkan MVA  (Market Value Added) berpengaruh positif terhadap harga saham. Hasil penelitian menggunakan uji F menunjukkan bahwa,  secara simultan EVA  (Economic Value Added)  dan MVA  (Market Value Added)  berpengaruh terhadap harga saham. Kata kunci : Economic Value Added (EVA), Market Value Added (MVA), dan Harga Saham.
EVALUASI PENERAPAN BALANCED SCORECARD PADA RUMAH SAKIT UMUM DAERAH Dr. SAIFUL ANWAR MALANG Sherlita Nurosidah; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purposes  of this research  were to  know the compliance of balanced scorecard implementation in RSSA Malang with the standard from Griffith et., al., (2002), to know the supporting and inhibiting factors of balanced scorecard implementation in RSSA Malang, and to describe the recommendations for balanced scorecard implementation’s problems. Balanced scorecard implementation in RSSA Malang as of 9 indicators used, 5 of them were in compliance with the standard from Griffith et., al., (2002). Indicators which in compliance with the standard were asset turnover, mortality index, occupancy, change in occupancy, and outpatient activity, in adverse 4 indicators which were not in compliance with the standard from Griffith et., al. (2002) were cash flow margin, complications index, cost per case, and length of stay.   Keywords: Evaluation, Balanced Scorecard, implementation, RSSA Malang.  
THE COMPARATIVE ANALYSIS OF STOCK PRICE TRADING VOLUME ACTIVITY AND ABNORMAL RETURN BEFORE AND AFTER STOCK SPLIT (Empirical Study on Listed Companies in Indonesia Stock Exchange in 2009-2013) GUSMANE KISWILDAN; Bambang Purnomosidhi
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this research are 1) To analyze the differences stock price before and after stock split, 2) To analyze the differences of trading volume activity before and after stock split, 3) To analyze the differences of abnormal return before and after stock split, and 4) To analyze the differences of stock price, trading volume activity, and abnormal return before and after stock split.   The population of the research consists of the listed companies’ annual reports at Indonesia Stock Market during the period 2009 up to 2013. All of the companies taken as sample have conducted stock split. To examine the research hypothesis, the author using Paired Sample t-test to analyze the difference on stock price, trading volume activity, and stock abnormal return before and after stock split.   The result of this research showed that 1) There is a difference of stock price before and after stock split, 2) There is a difference of trading volume activity before and after stock split, 3) There is a difference of abnormal return before and after stock split, and 4) There is a difference of stock price, trading volume activity, and abnormal return before and after stock split.   Keywords: stock split, stock price, abnormal return, trading volume activity.
Co-Authors - Mufarrohah A.A. Ketut Agung Cahyawan W Abdul Ghofar Ali Fikri Andrie Cesario Shomad Anggelarsih Imandayu Ismanegara DEWI DIAH FAKHRIYYAH Eko Ganis Sukoharsono Galuh Ratih Larasati GUSMANE KISWILDAN Imam Subekti Kharista, Malinda Made Sudarma Rita Yuliana Rosidi Rosidi Sari Rochmawati Sherlita Nurosidah Sofiana Mardiyanti Sutrisno T Wandayu, Rika Candra