Henny Sulistianingsih, Maivalinda Maivalinda, Tri Rachmat Riski
This study aims to reveal a picture of digital literacy and demographic factors on people's financial behavior related to online loan offerings mediated by demographic factors in the city of Padang. The number of samples was selected using the convenience sampling method, because the researcher did not have population data in the form of a sampling frame. Data were collected using a survey technique of 101 respondents. The data analysis technique used in this study is descriptive analysis to obtain descriptive information about digital literacy on people's financial behavior in online loan offerings mediated by demographic factors in the city of Padang. The method of analysis using SEM-PLS alternative analysis. The results showed that there was a significant influence of digital literacy and demographic factors on financial behavior. Digital literacy has a significant effect on demographic factors and demographic factors do not significantly mediate digital literacy on financial behavior. The results of this study contribute to financial and non-financial institutions that are in direct contact with the community regarding the provision of benefits in increasing their digital knowledge.
{"title":"DAMPAK LITERASI DIGITAL DAN FAKTOR DEMOGRAFI TERHADAP PERILAKU KEUANGAN PINJAMAN ONLINE DI MASA PANDEMI COVID-19","authors":"Henny Sulistianingsih, Maivalinda Maivalinda, Tri Rachmat Riski","doi":"10.32663/jaz.v4i2.2450","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2450","url":null,"abstract":"This study aims to reveal a picture of digital literacy and demographic factors on people's financial behavior related to online loan offerings mediated by demographic factors in the city of Padang. The number of samples was selected using the convenience sampling method, because the researcher did not have population data in the form of a sampling frame. Data were collected using a survey technique of 101 respondents. The data analysis technique used in this study is descriptive analysis to obtain descriptive information about digital literacy on people's financial behavior in online loan offerings mediated by demographic factors in the city of Padang. The method of analysis using SEM-PLS alternative analysis. The results showed that there was a significant influence of digital literacy and demographic factors on financial behavior. Digital literacy has a significant effect on demographic factors and demographic factors do not significantly mediate digital literacy on financial behavior. The results of this study contribute to financial and non-financial institutions that are in direct contact with the community regarding the provision of benefits in increasing their digital knowledge.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134017387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of Income on Lifestyle in the millennial generation in Bengkulu City. This research was conducted in the city of Bengkulu. The number of samples in this study were 100 respondents. The results showed that 48.2% of the income variable was able to explain the lifestyle variables of the millennial generation in Bengkulu City. Based on the results of simultaneous and partial tests, income variables affect the lifestyle of the millennial generation.
{"title":"Pengaruh Gaya Hidup Terhadap Pendapatan Pada Generasi Milenial","authors":"P. Fahmi","doi":"10.32663/jaz.v4i2.2449","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2449","url":null,"abstract":"This study aims to examine the effect of Income on Lifestyle in the millennial generation in Bengkulu City. This research was conducted in the city of Bengkulu. The number of samples in this study were 100 respondents. The results showed that 48.2% of the income variable was able to explain the lifestyle variables of the millennial generation in Bengkulu City. Based on the results of simultaneous and partial tests, income variables affect the lifestyle of the millennial generation.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133263608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Effect of Company Size and Leverage Against Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange This study aims to determine the effect of company size and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 18 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2016-2018. The data analysis method uses multiple linear regression, with variables X1 (company size), X2 (leverage), against tax avoidance (Y).The results showed the multiple linear regression equation can be seen that X1 (company size) has a negative effect while X2 (leverage) has a positive effect on tax avoidance (Y), with the results of the regression test: Y = 0.211-0.200X1 + 0.109 X2 + e. The coefficient of determination obtained by 0.274. This means that X1 (company size) and X2 (leverage) affect tax avoidance (Y) by 27.4% while the rest (100% - 27.4% = 72.6%) is influenced by other variables that are not examined in this study. Based on the results of testing with the t test, testing for variable X1 (company size) shows a significance value of 0.002 <0.05, meaning X1 (company size) has a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange . Variable X2 (leverage) shows a significance value of 0.021 <0.05. Because the significance value is less than 0.05, meaning X2 (leverage) does not have a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of testing the hypothesis with the F test, the results of statistical calculations show a significance value of 0.002 <0.05. This means that together X1 (company size) and X2 (leverage) have a significant effect on tax avoidance (Y)
{"title":"Pengaruh Ukuran Perusahaan Dan leverage terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia","authors":"Helmi Herawati","doi":"10.32663/jaz.v4i2.2467","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2467","url":null,"abstract":"Effect of Company Size and Leverage Against Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange This study aims to determine the effect of company size and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 18 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2016-2018. The data analysis method uses multiple linear regression, with variables X1 (company size), X2 (leverage), against tax avoidance (Y).The results showed the multiple linear regression equation can be seen that X1 (company size) has a negative effect while X2 (leverage) has a positive effect on tax avoidance (Y), with the results of the regression test: Y = 0.211-0.200X1 + 0.109 X2 + e. The coefficient of determination obtained by 0.274. This means that X1 (company size) and X2 (leverage) affect tax avoidance (Y) by 27.4% while the rest (100% - 27.4% = 72.6%) is influenced by other variables that are not examined in this study. Based on the results of testing with the t test, testing for variable X1 (company size) shows a significance value of 0.002 <0.05, meaning X1 (company size) has a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange . Variable X2 (leverage) shows a significance value of 0.021 <0.05. Because the significance value is less than 0.05, meaning X2 (leverage) does not have a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of testing the hypothesis with the F test, the results of statistical calculations show a significance value of 0.002 <0.05. This means that together X1 (company size) and X2 (leverage) have a significant effect on tax avoidance (Y)","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123539200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of Islamic banking is a milestone in the success of the Islamic economy in Indonesia. Every company is vying to win the existing business competition. Islamic banking is required to have a strategy so that its products can be used by consumers. Management in Islamic banking is expected to be able to market, raise funds, channel funds, and win the current market competition. By increasing Indonesia's economic growth, Islamic banking competes with other banks to be the best in providing satisfaction and controlling its customers. A management control system is needed for the activities of an organization to achieve its goals. This writing uses the library method or collects reading material from the contents of the article which aims to collect scientific data and information, in the form of theories, books, and journals that become solutions and the basis of argumentation.
{"title":"Pengaruh Strategi Bisnis dalam Meningkatkan Sistem Pengendalian Manajemen pada Perbankan Syariah","authors":"Astri Kurniawati","doi":"10.32663/jaz.v4i2.2436","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2436","url":null,"abstract":"The development of Islamic banking is a milestone in the success of the Islamic economy in Indonesia. Every company is vying to win the existing business competition. Islamic banking is required to have a strategy so that its products can be used by consumers. Management in Islamic banking is expected to be able to market, raise funds, channel funds, and win the current market competition. By increasing Indonesia's economic growth, Islamic banking competes with other banks to be the best in providing satisfaction and controlling its customers. A management control system is needed for the activities of an organization to achieve its goals. This writing uses the library method or collects reading material from the contents of the article which aims to collect scientific data and information, in the form of theories, books, and journals that become solutions and the basis of argumentation.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125460124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how much influence the Government Internal Control System and Regional Financial Information System on the Quality of Financial Statements. From the calculation results obtained by the multiple linear regression equation Y = 4,168 + 0,283X1 + 0,368X2, where from the equation it can be interpreted that there is a positive influence between the there variables. The value of the correlation coefficient (R) of 0,935 and the coefficient of determination (R2) of 0,874 shows the effect of the Government internal Control System and the Regional Financial Information System on the Quality of Financial Statements at the Bengkulu City Regional Financial and Asset Management Agency is very strong. Constant (a) of 4,168 means that if the Govermment Internal Control System, Regional Financial Information System is equal to zero, the Quality of Financial Statements is 4,168. Regression Coeffient (b1) of 0,283 means that each increase in the value of the Government Internal Control System by 1%, the Quality of Financial Statements increases by 0,283. Regression Coefficient (b2) of 0,368 means that each increase in the value of the Regional Financial Information System by 1%, the Quality of Financial Statements increase by 0,368. Based on the t value obtained in the hypothesis test (t-test) with a confidence level of 95% and degrees of freedom (42-2-1), the Government Internal Control System t-test value is 2,260 ttable 1,68195. The tcount value of the Regional Financial Information System is 3,259 > ttable 1,68195. This means that Ha is accepted Ho is rejected, which means the hypothesis states that the Government Internal Control System and Regional Financial Information System has a positive effect on the Quality of Financial Statements. Based on the Fcount of 135,456 while Ftable 3,24 which means that the Government Internal Control System and the Regional Financial Information System simultaneously influence teh Quality of Financial Statements.
{"title":"PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN","authors":"S. Syafrudin, Iwin Arnova, A. Saputra","doi":"10.32663/jaz.v4i2.2443","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2443","url":null,"abstract":"This study aims to determine how much influence the Government Internal Control System and Regional Financial Information System on the Quality of Financial Statements. From the calculation results obtained by the multiple linear regression equation Y = 4,168 + 0,283X1 + 0,368X2, where from the equation it can be interpreted that there is a positive influence between the there variables. The value of the correlation coefficient (R) of 0,935 and the coefficient of determination (R2) of 0,874 shows the effect of the Government internal Control System and the Regional Financial Information System on the Quality of Financial Statements at the Bengkulu City Regional Financial and Asset Management Agency is very strong. Constant (a) of 4,168 means that if the Govermment Internal Control System, Regional Financial Information System is equal to zero, the Quality of Financial Statements is 4,168. Regression Coeffient (b1) of 0,283 means that each increase in the value of the Government Internal Control System by 1%, the Quality of Financial Statements increases by 0,283. Regression Coefficient (b2) of 0,368 means that each increase in the value of the Regional Financial Information System by 1%, the Quality of Financial Statements increase by 0,368. Based on the t value obtained in the hypothesis test (t-test) with a confidence level of 95% and degrees of freedom (42-2-1), the Government Internal Control System t-test value is 2,260 ttable 1,68195. The tcount value of the Regional Financial Information System is 3,259 > ttable 1,68195. This means that Ha is accepted Ho is rejected, which means the hypothesis states that the Government Internal Control System and Regional Financial Information System has a positive effect on the Quality of Financial Statements. Based on the Fcount of 135,456 while Ftable 3,24 which means that the Government Internal Control System and the Regional Financial Information System simultaneously influence teh Quality of Financial Statements.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"416 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117313442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis resulting in quantitative and qualitative data. Based on the results of the study, KPP Pratama Bantaeng has been responsive in following up on the new regulations by revising the budget in the form of reallocation according to the priority of the work plan. Information regarding budget quantitatively has been presented 100% and completely. However, narrative details regarding the revision of the budget during 2020 and information regarding the Covid-19 budget account have not been disclosed. Thus, qualitatively it can be concluded that the disclosure is incomplete. In the future, important information, especially things that occur due to extraordinary phenomena such as Covid-19, is expected to be given a more detailed explanation in the financial statements.
{"title":"Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng","authors":"Ika Sartika, Puji Wibowo","doi":"10.32663/jaz.v4i2.2442","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2442","url":null,"abstract":"Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis resulting in quantitative and qualitative data. Based on the results of the study, KPP Pratama Bantaeng has been responsive in following up on the new regulations by revising the budget in the form of reallocation according to the priority of the work plan. Information regarding budget quantitatively has been presented 100% and completely. However, narrative details regarding the revision of the budget during 2020 and information regarding the Covid-19 budget account have not been disclosed. Thus, qualitatively it can be concluded that the disclosure is incomplete. In the future, important information, especially things that occur due to extraordinary phenomena such as Covid-19, is expected to be given a more detailed explanation in the financial statements.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114915793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of advertising and price on purchasing decisions in e-commerce. This research was conducted on students of the Faculty of Economics and Business, Unihaz. The number of samples in this study were 71 respondents. The results showed that 65.4% of the advertising and price variables were able to explain the purchasing decision variables in e-commerce. Based on the results of the simultaneous test, advertising and price variables affect purchasing decisions in e-commerce, while based on a partial test, advertising variables affect purchasing decisions in e-commerce. market, but price has no effect on purchasing decisions in e-commerce.
{"title":"PENGARUH PERIKLANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE.","authors":"Karnadi Karnadi, Winny Lian Seventeen","doi":"10.32663/jaz.v4i2.2451","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2451","url":null,"abstract":"This study aims to examine the effect of advertising and price on purchasing decisions in e-commerce. This research was conducted on students of the Faculty of Economics and Business, Unihaz. The number of samples in this study were 71 respondents. The results showed that 65.4% of the advertising and price variables were able to explain the purchasing decision variables in e-commerce. Based on the results of the simultaneous test, advertising and price variables affect purchasing decisions in e-commerce, while based on a partial test, advertising variables affect purchasing decisions in e-commerce. market, but price has no effect on purchasing decisions in e-commerce.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126723162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pedi Riswandi, Agung Setio Dicky, Peronik Br Sinurat
Micro, Small and Medium Enterprises (MSMEs) are the largest group of economic players in the economy, can create many entrepreneurs and open up many job opportunities which can become the business sector that contributes the most to economic development. In an effort to increase the productivity and efficiency of MSMEs, they can take advantage of Mobile Technology effectively to have a direct influence on MSMEs. The positive influence on MSMEs can enjoy the various benefits of using mobile phones. Where MSMEs can communicate quickly, increase productivity, build new business opportunities, and they can also connect to a wider global network. The use of mobile phones can be done using social media to improve service quality and expand customer networks. Mobile can also help MSMEs in saving operational costs. The use of mobile phones at MSMEs is currently supported by the availability of infrastructure such as internet connections at competitive prices between operators and internet providers, as well as security in transactions through communication networks. Facing an increasingly open and competitive market mechanism, market control is a prerequisite for increasing competitiveness, one of which can be done by utilizing the use of mobile phones in Micro, Small and Medium Enterprises (MSMEs).
{"title":"PEMANFAATAN HANDPHONE PADA USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENINGKATKAN OMSET DI KELURAHAN ANGGUT DALAM KOTA BENGKULU","authors":"Pedi Riswandi, Agung Setio Dicky, Peronik Br Sinurat","doi":"10.32663/jaz.v4i2.2438","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2438","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) are the largest group of economic players in the economy, can create many entrepreneurs and open up many job opportunities which can become the business sector that contributes the most to economic development. In an effort to increase the productivity and efficiency of MSMEs, they can take advantage of Mobile Technology effectively to have a direct influence on MSMEs. The positive influence on MSMEs can enjoy the various benefits of using mobile phones. Where MSMEs can communicate quickly, increase productivity, build new business opportunities, and they can also connect to a wider global network. The use of mobile phones can be done using social media to improve service quality and expand customer networks. Mobile can also help MSMEs in saving operational costs. The use of mobile phones at MSMEs is currently supported by the availability of infrastructure such as internet connections at competitive prices between operators and internet providers, as well as security in transactions through communication networks. Facing an increasingly open and competitive market mechanism, market control is a prerequisite for increasing competitiveness, one of which can be done by utilizing the use of mobile phones in Micro, Small and Medium Enterprises (MSMEs).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"35 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133173131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gusi Putu Lestara Permana, Ayu Wulandari, I. G. N. D. Paramartha
The objective of this study is to determine the success of online learning: an assessment with the success construct of Delone and Mclean on students majoring in accounting at universities in Bali. The population in this study were students of the Accounting study program at the University of Bali. Sample selection method will be determined by using purposive sampling technique. Data collection techniques by means of questionnaires distributed with google form, then data analysis with Partial Least Square (PLS) approach. This study provides the results that the DeLone and McLean model can be used in assessing the success of online learning for students majoring in accounting at universities in Bali. According to researchers, the implementation of teaching and learning activities carried out online in the midst of the Covid-19 outbreak has been successfully implemented. online learning is able to overcome the limitations of space and time due to regulations not to carry out teaching and learning activities that are carried out directly.
{"title":"KESUKSESAN ONLINE LEARNING: PENILAIAN DENGAN KONSTRUK KESUKSESAN DELONE DAN MCLEAN PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS DI BALI SELAMA MASA PANDEMI COVID-19","authors":"Gusi Putu Lestara Permana, Ayu Wulandari, I. G. N. D. Paramartha","doi":"10.32663/jaz.v4i2.2440","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2440","url":null,"abstract":"The objective of this study is to determine the success of online learning: an assessment with the success construct of Delone and Mclean on students majoring in accounting at universities in Bali. The population in this study were students of the Accounting study program at the University of Bali. Sample selection method will be determined by using purposive sampling technique. Data collection techniques by means of questionnaires distributed with google form, then data analysis with Partial Least Square (PLS) approach. This study provides the results that the DeLone and McLean model can be used in assessing the success of online learning for students majoring in accounting at universities in Bali. According to researchers, the implementation of teaching and learning activities carried out online in the midst of the Covid-19 outbreak has been successfully implemented. online learning is able to overcome the limitations of space and time due to regulations not to carry out teaching and learning activities that are carried out directly.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125102191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the era of globalization, competition in the business world is getting tighter, with many companies that have entered people's lives. The increasingly widespread development of the business world today requires the development of a new accounting information system to meet the needs of better information. In addition, many companies are experiencing a decline in sales. For example, half of the trading companies experienced a decline in sales due to the unstable economy of the Indonesian people due to the pandemic. Similarly, companies engaged in the sale of vehicles were also affected, because the Indonesian Motorcycle Industry Association (AISI) reported that the volume of motorcycle sales distributed in October had decreased compared to the previous months. AISI data noted that there were 317,830 motorcycles distributed last October. Its volume fell 16.85% on a monthly basis compared to the previous month. With that accounting information system is needed, including sales accounting information systems and cash receipts, sales accounting information systems and cash receipts are part of an accounting information system that explains how to carry out sales procedures from receiving orders to receiving cash on sales. This study aims to find out how the company runs an accounting information system for sales and cash receipts, and the results of the research show that the companies that have been researched are in accordance with SOPs and using the right system. the sales activity in this study has used a qualitative approach descriptive method. Therefore, the use of accounting information systems sales and cash receipts is very instrumental and has a positive influence on the company's internal.
{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTERNAL","authors":"M. Rifaldi","doi":"10.32663/jaz.v4i1.2093","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2093","url":null,"abstract":"In the era of globalization, competition in the business world is getting tighter, with many companies that have entered people's lives. The increasingly widespread development of the business world today requires the development of a new accounting information system to meet the needs of better information. In addition, many companies are experiencing a decline in sales. For example, half of the trading companies experienced a decline in sales due to the unstable economy of the Indonesian people due to the pandemic. Similarly, companies engaged in the sale of vehicles were also affected, because the Indonesian Motorcycle Industry Association (AISI) reported that the volume of motorcycle sales distributed in October had decreased compared to the previous months. AISI data noted that there were 317,830 motorcycles distributed last October. Its volume fell 16.85% on a monthly basis compared to the previous month. With that accounting information system is needed, including sales accounting information systems and cash receipts, sales accounting information systems and cash receipts are part of an accounting information system that explains how to carry out sales procedures from receiving orders to receiving cash on sales. This study aims to find out how the company runs an accounting information system for sales and cash receipts, and the results of the research show that the companies that have been researched are in accordance with SOPs and using the right system. the sales activity in this study has used a qualitative approach descriptive method. Therefore, the use of accounting information systems sales and cash receipts is very instrumental and has a positive influence on the company's internal.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124343837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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