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Aplikasi Pembelian Tiket Pesawat: Memahami Determinan Niat untuk Melanjutkan Penggunaan Salsabilla, Selfira; Kholid, Muamar Nur; Maharani, Yestias
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i1.11238

Abstract

Currently airplane passengers in Indonesia have a wide selection of airplane ticket purchase applications (PTP Application). The existence of various PTP applications in Indonesia makes it easy for users to stop using the PTP application and move to another PTP application. This study aims to identify the factors that influence the customer's intention to continue the use of PTP Application. This study uses the expectation confirmation model (ECM) by adding a trust variable. 203 respondents participated in this study. The model was tested using SmartPLS 2.0. The results of the study show that satisfaction is an important variable that influences the customer's intention to continue using PTP applications. In addition, trust and perceived usefulness have a significant positive effect on the intention to continue using PTP applications. Confirmation and usefulness perceptions have a significant positive effect on satisfaction and trust. This study discusses results of research both in relation to the theoretical and practical context.
Good corporate governance dan kinerja maqasid syariah bank syariah di Indonesia Kholid, Muamar Nur; Bachtiar, Arief
Jurnal Akuntansi dan Auditing Indonesia Vol 19, No 2 (2015)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art4

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh good corporate governance yang diproksikan dengan jumlah dewan komisaris, dewan pengawas syariah dan komite audit terhadap kinerja maqasid syariah bank syariah di Indonesia. Penelitian ini didasarkan pada teori agensi dengan menggunakan sampel 7 bank syariah di Indonesia dari tahun 2010-2014 dan menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) jumlah dewan komisaris memiliki pengaruh positif signifikan terhadap kinerja maqasid syariah bank syariah, (2) jumlah komite audit berpegaruh negatif signifikan terhadap kinerja maqasid syariah bank syariah, (3) jumlah dewan pengawas syariah tidak berpengaruh terhadap kinerja maqasid syariah bank syariah di Indonesia.
Keberterimaan muzaki terhadap zakat crowdfunding di Indonesia: preliminary research Kholid, Muamar Nur
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 1, 2018
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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

Abstract

Di Indonesia crowdfunding menjadi salah satu alternatif dalam perolehan dana untuk berbagai tujuan/kegiatan. Mengingat  kesuksesan crowdfunding dalam berbagai pengumpulan dana, Baznas maupun LAZ berinisiatif untuk menggandeng platform crowdfunding  atau bahkan menciptakan zakat crowdfunding sendiri guna meningkatkan penerimaan zakat di Indonesia. Penelitian ini bertujuan untuk mengetahui keberterimaan muzaki untuk menggunakan zakat crowdfunding untuk memenuhi kewajiban zakat mereka. Studi ini menggunakan kerangka Technology Acceptance Model (TAM) untuk menginvestigasi keberterimaan muzaki dalam menggunakan zakat crowdfunding. Studi ini masih dalam tahap persiapan sehingga belum dapat memaparkan hasil empirisnya.
TUJUAN TERSEMBUNYI PENGGUNAAN SOCIAL REPORTING Wicaksono, Aditya Pandu; Kholid, Muamar Nur
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10004

Abstract

Abstrak: Tujuan Tersembunyi Penggunaan Social Reporting. Penelitian ini dilakukan untuk mengeksplorasi interaksi perusahaan dengan stakeholder melalui social reporting dan tujuannya. Penelitian ini menggunakan metode konsep arena yang tercermin dalam pengumpulan dokumen dan informasi terkait social reporting. Penelitian ini menemukan bahwa perusahaan berinteraksi hanya dengan stakeholder tertentu. Tujuan utama social reporting adalah untuk mengonfirmasi isu-isu negatif dan mempertahankan legitimasi serta reputasi. Selain itu, social reporting diketahui tidak secara signifikan ditujukan untuk melindungi kelangsungan alam. Oleh karena itu, pendekatan stakeholder democracy perlu diterapkan untuk memberikan kebebasan stakeholder dalam mempengaruhi perusahaan.Abstract: The Hidden Objectives in Using Social Reporting. This research was conducted to explore the interaction of the company with stakeholders through social reporting and its objectives. This study used the arena concept method which is reflected in the collection of documents and information related to social reporting. This study found that the companies interact only with certain stakeholders. The main purpose of social reporting is to confirm negative issues and maintain legitimacy and reputation. Also, social reporting is known not to be significantly aimed at protecting the nature. Therefore, the stakeholder democracy approach needs to be implemented to provide stakeholder freedom in influencing the company.
Determinants of intention to use Islamic mobile banking: Evidence from millennial generation Kholid, Muamar Nur
Jurnal Ekonomi dan Keuangan Islam Volume 5 No. 2, July 2019
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol5.iss2.art2

Abstract

This research aims to identify factors affecting the intention of millennial customers to use the Islamic Mobile Banking (IMB). This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables namely perceived risk and perceived financial cost. The data of the research are from 142 respondents of the millennial generation. The research uses SmartPLS 2.0. The results reveal that the perceived risk and perceived financial cost significantly and negatively affect the intention to use the IMB. Meanwhile, the performance expectancy and effort expectancy significantly and positively affect the intention to use the IMB. The other two variables namely social influence and facilitating condition do not show any significant effect on the intention to use the IMB. Furthermore, this research discusses the impact of the results of the research, both in the theoretical and practical contexts.
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square- Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
A comparative study on CSR disclosure between Indonesian Islamic banks and conventional banks: the application of GRI and ISR indexes Hamdani, Rizki; Najamuddin, Yunan; Haryanto, Padma Dwi; Kholid, Muamar Nur
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art8

Abstract

This study aims to determine whether or not there is a discrepancy in Corporate Social Responsibility (CSR) disclosure between sharia and conventional banks in Indonesia, and which CSR aspects are better between those two types of the banks. This study applied a quantitative approach. The analysis method used in this study to test the hypothesis was independent sample t-test. The method was applied to determine whether there is a significant difference in the average value between sharia and conventional banks. The number of samples in this study were 40 consisting of 20 Islamic banks and 20 conventional banks. The data taken were those between 2011 and 2014 which contained the information related to CSR. The results of this study indicated that there were significant differences in CSR disclosure between sharia and conventional banks. On average, CSR disclosure rate of sharia banks was higher than that of conventional banks. The weaknesses of CSR disclosure of sharia banks were in the aspects of environment and general information, while the weaknesses of CSR disclosure of conventional banks were in the aspects of energy, health and safety of the employee, product, and society involvement. Due to the limitation of this study in compiling the aspects of variables presented in Global Reporting Initiative (GRI) and Islamic Social Reporting (ISR), it is suggested for the future study to do further detail analysis to compile and to combine with the primary data in order to get the precise quality of the data disclosed by each bank.
Determinants of cash holdings: Analysis of Islamic and conventional banks in Indonesia Rahmatika, Syifa; Kholid, Muamar Nur
Jurnal Ekonomi dan Keuangan Islam Volume 7 No. 1, January 2021
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol7.iss1.art7

Abstract

Purpose – This research aims to investigate the effect of dividend payment, cash conversion cycle, corporate social responsibility (CSR) disclosure, and corporate governance, which are integrated with the independence and size of the board of commissioners, on cash holdings in the banking industry in Indonesia, both in the conventional and Islamic banks.Methodology – Samples in this research were selected using the purposive sampling technique with the criteria of conventional banks registered in the Indonesia Stock Exchange (ISE) and Islamic banks registered in the Financial Services Authority (FSA) that released annual reports and financial reports during 2014-2019. There were 17 conventional banks and 11 Islamic banks met the criteria. Data were analyzed using multiple linear regression through Statistical Product and Service Solutions (SPSS) software.Findings – This research reveals that the effect of CSR disclosure and size of the board of commissioners on cash holdings is different between Islamic and conventional banks. Meanwhile, other variables used in this research have no significant effect on cash holding value, both in conventional and Islamic banks.Research limitations – Related to the samples of conventional banks, this research only investigates the ones registered in the ISE, not all conventional banks in Indonesia.Originality – This research provides empirical data related to the determinants of cash holdings in Islamic and conventional banks, which was rarely investigated in the previous research. Moreover, this research also uses the most updated data, Islamic and conventional banks during 2014-2019
The influence of Islamic religiosity on e-book piracy: an accounting student perspective Anggraeni, Dela; Kholid, Muamar Nur
Asian Journal of Islamic Management VOLUME 2 ISSUE 2, 2020
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ajim.vol2.iss2.art3

Abstract

Purpose: This study aims to examine the determinant factors affecting accounting student’s intention to carrying out e-book piracy.Methodology: This study used quantitative method with primary data through questionnaire from 187 selected students as samples. The data were analyzed using the PLS SEM supported by SmartPLS software.Findings: The findings of the analysis showed that attitude significantly affects the intention of carrying out E-book piracy while Islamic religiosity negatively  influences the intention of carrying out E-book piracy. The findings of this study contribute to the literature regarding piracy in general and e-book piracy in particular.Practical implications: The present study also has implications for higher education institution especially for accounting study program to formulate strategies to minimize e-book piracy by accounting studentsOriginality: This study integrates Islamic religiosity in a research model which is rarely done in the context of research on e-book piracy by accounting students