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All Journal EL-MUHASABA JRABA Journal of Management and Innovation Entrepreneurship (JMIE)
T. Pontoh, Grace
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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BEHAVIORAL ACCOUNTING: THE BEHAVIORAL IMPACT OF FISHERIES SOCIAL ASSISTANCE RECIPIENTS OF ARU ISLANDS REGENCY WITH A PLANNED BEHAVIOR THEORY APPROACH Warkula, Yohanes Zefnath; Mediaty; T. Pontoh, Grace
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 1 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i1.44327

Abstract

This study aims to determine how the impact of accounting behavior related to financial attitudes, financial literacy, and financial experience of recipients of fisheries social assistance funds of the Aru Islands Regency Government using the Theory of Planned Behavior (TPB) on fishermen groups. The method in this study is qualitative descriptive research with a phenomenological approach, the approach in this study using phenomenological methods is trying to understand the meaning of various events and human interactions in certain situations. The results of this study suggest that financial attitudes, literature, and experience can be the drivers of financial behavior in Planned Behavior Theory (TPB) is a continuation of the theory of reasoned action required by the limitations of the original model of behavior in which limited humans will control financial behavior. The contribution of good research to the Theory of Planning Behavior (TPB) is to develop attitudes, literacy, and experience in managing the finances of fisheries social assistance funds by fishermen groups of the Aru Islands Regency Government so that the reporting of social assistance fund accountability has value and is systematized by the nature of the accountability report of the Aru Islands Regency Government.
THE INFLUENCE OF SKEPTISM, AND TIME PRESSURE ON THE AUDITOR'S ABILITY TO DETECT FRAUD WITH THE AUDITOR'S EXPERIENCE AS A MODERATION VARIABLE Lilyana, Lilyana; Kartini, Kartini; T. Pontoh, Grace
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1000

Abstract

This research analyzes influence skepticism professional , and pressure time to internal auditor capabilities detect fraud with experience as variable moderation . This research uses office auditors accountant public (big four) as subject study with amount sample a total of 240 auditors were determined with using purposive sampling. This research uses primary data, where method data collection is carried out with do spread questionnaire . Statistical methods used​ For test hypothesis is with using Structural Equation Model (SEM). Research results shows (1) Skepticism influential positive and significant to auditor's ability to detect cheating . (2) Pressure time influential negative to auditor's ability to detect cheating . (3) Experience strengthen in moderate influence skepticism to auditor's ability to detect cheating . and (4) Experience strengthen in moderate influence pressure time to auditor's ability to detect cheating. Currently still lack of study about connection these variables with use the role of the office auditor accountant public big four as subject his research . This research also provides contribution theory with give understanding about How practice skepticism , pressure time can influence Fraud detection by an auditor , especially auditors who work in offices accountant public big four . Keywords: Skepticism, Pressure Time, Experience, Detect Cheating  
Adopsi Cloud Enterprise Resource Planning dengan Pendekatan Technology, Organization, and Environmental pada UMKM: Tinjauan Literatur Hasan, Annisa Nabilah; Liwan, Nadhilah Amaliah; Sudharma, Falih Zaki; T. Pontoh, Grace; Indrijawati, Aini
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.26819

Abstract

Purpose: This research aims to encourage MSMEs to adopt Cloud Enterprise Resource Planning (ERP) to deal with resource limitations, with Technology, Organization, and Environmental (TOE) approach based on previous research.Method: The research method uses systematic literature review analysis with the help of Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing 33 scopus articles that match the research topic.Results: The results show that the most influential factor in adopting cloud ERP is the technological factor because it is the core of using cloud ERP technology. The second and third factors are influenced by organizational factors and environmental factors. Apart from cloud ERP adoption factors, there are challenges that MSMEs need to face, especially related to costs because they involve initial investment and operational costs.Implications: This research implies the government to support the adoption of cloud ERP by MSMEs through policies such as fiscal incentives, subsidies, and training. For MSMEs and society, this research shows the benefits of cloud ERP in improving efficiency, competitiveness, and product innovation.Novelty: This research may offer new insights into effective strategies or solutions to overcome the identified challenges.
Co-Authors Hasan, Annisa Nabilah Indrijawati, Aini Kartini Kartini Lilyana, Lilyana Liwan, Nadhilah Amaliah MEDIATY Sudharma, Falih Zaki Warkula, Yohanes Zefnath