Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.19801
S. Karimah, M. Faisol
{"title":"Insentif Pemutihan Denda Pajak dan Pembebasan Bea Balik Nama Kendaraan Bermo-tor: Meringankan atau Memanjakan?","authors":"S. Karimah, M. Faisol","doi":"10.21107/infestasi.v19i1.19801","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.19801","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80641793","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}
Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.13275
Luciana Spica Almilia
: The purpose of this study was to examine whether there were differences in investment decisions between participants who received good news information followed by bad news information compared to participants who received bad news information followed by good news in the Step by Step (SbS) presentation pattern in the long and short information series. The research method used in the study is a mixed design experiment method (between and within subject). The hypothesis in this study was tested by the t-test or the Mann-Whitney U test and the Kruskal-Wallis H. test. Participants involved in this study were 126 Perbanas Surabaya students with a bachelor's degree in Accounting or Management who were taking courses in Financial Statement Analysis and or Management Investment and Capital Market. The results showed that: the Step by Step (SbS) presentation pattern can cause a recency effect when receiving simple information both in a long series of information and a series of short information; the sequence of evidence (good news followed by bad news and bad news followed by good news) influences investment decision making with the Step by Step presentation pattern; and information series (long and short) have effect in investment decision making with the Step by Step presentation pattern. Abstrak
{"title":"Model Belief Adjustment dengan Pola Penyajian Step by Step pada Pengambilan Keputusan Investasi","authors":"Luciana Spica Almilia","doi":"10.21107/infestasi.v19i1.13275","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.13275","url":null,"abstract":": The purpose of this study was to examine whether there were differences in investment decisions between participants who received good news information followed by bad news information compared to participants who received bad news information followed by good news in the Step by Step (SbS) presentation pattern in the long and short information series. The research method used in the study is a mixed design experiment method (between and within subject). The hypothesis in this study was tested by the t-test or the Mann-Whitney U test and the Kruskal-Wallis H. test. Participants involved in this study were 126 Perbanas Surabaya students with a bachelor's degree in Accounting or Management who were taking courses in Financial Statement Analysis and or Management Investment and Capital Market. The results showed that: the Step by Step (SbS) presentation pattern can cause a recency effect when receiving simple information both in a long series of information and a series of short information; the sequence of evidence (good news followed by bad news and bad news followed by good news) influences investment decision making with the Step by Step presentation pattern; and information series (long and short) have effect in investment decision making with the Step by Step presentation pattern. Abstrak","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89334408","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}
Pub Date : 2023-06-26DOI: 10.21107/infestasi.v19i1.19551
M. S. Umam, Ana Setiyowati
{"title":"Pengaruh Akuntabilitas, Transparansi, Komitmen Aparatur, Kepatuhan Pada Regulasi Terhadap Kinerja Aparatur Daerah Kabupaten Bantul","authors":"M. S. Umam, Ana Setiyowati","doi":"10.21107/infestasi.v19i1.19551","DOIUrl":"https://doi.org/10.21107/infestasi.v19i1.19551","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82827868","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 COVID-19 pandemic took an enormous effect on the company's ability to survive, and the most popular way to survive was through mergers and acquisitions (M&A), which in Indonesia, was triggered by the stipulation of Financial Services Authority Regulation (POJK) Number 12/POJK.03/2020 on Commercial Bank Consolidation. Thus, M&A activities in the Indonesian Banking industry increased, concerning the role of engaged auditors as practitioners who have competency in conducting financial due diligence (FDD) through critical aspects that are directly and not directly affected by pandemic conditions. This research focused on FDD process evaluation to support the aims of reducing failure of M&A by confirming the veracity of data, so it could prevent loss and create value for shareholders. To understand the practice, concurrent mixed method research was applied to the acquisition case of PT Bank Mayora (Mayora) by PT Bank Negara Indonesia Tbk (BNI) through interviews and documentation. The evaluation of this research is not only within the scope of M&A in previous research but carries the banking industry's FDD to comply with POJK during the COVID-19 pandemic. The study finds some new aspects to contribute wider points of view for auditors in conducting FDD, including technology-based FDD development of processes and procedures.
新冠肺炎疫情对公司的生存能力产生了巨大影响，最受欢迎的生存方式是通过并购(M&A)，这在印度尼西亚是由金融服务管理局条例(POJK)第12号/POJK的规定引发的。2020年3月商业银行整合。因此，印度尼西亚银行业的M&A活动增加了，涉及受雇审计员作为从业人员的作用，他们有能力通过直接和不直接受大流行病影响的关键方面进行财务尽职调查。本研究的重点是FDD过程评价，通过确认数据的真实性来支持减少并购失败的目的，从而防止损失，为股东创造价值。为了理解这一实践，本文采用并行混合方法研究了印尼国家银行Tbk (BNI)收购PT Bank Mayora (Mayora)的案例。本研究的评价不仅在前人研究的M&A范围内，而且承载了新冠肺炎大流行期间银行业遵守POJK的FDD。该研究发现了一些新的方面，为审计人员开展FDD提供了更广泛的观点，包括基于技术的FDD开发过程和程序。
{"title":"Financial Due Diligence in Increasing Company Value Through Banking Mergers and Acquisitions During COVID-19","authors":"Arnika Dwiyanti, Ludovicus Sensi Wondabio","doi":"10.31289/jab.v9i1.8527","DOIUrl":"https://doi.org/10.31289/jab.v9i1.8527","url":null,"abstract":"The COVID-19 pandemic took an enormous effect on the company's ability to survive, and the most popular way to survive was through mergers and acquisitions (M&A), which in Indonesia, was triggered by the stipulation of Financial Services Authority Regulation (POJK) Number 12/POJK.03/2020 on Commercial Bank Consolidation. Thus, M&A activities in the Indonesian Banking industry increased, concerning the role of engaged auditors as practitioners who have competency in conducting financial due diligence (FDD) through critical aspects that are directly and not directly affected by pandemic conditions. This research focused on FDD process evaluation to support the aims of reducing failure of M&A by confirming the veracity of data, so it could prevent loss and create value for shareholders. To understand the practice, concurrent mixed method research was applied to the acquisition case of PT Bank Mayora (Mayora) by PT Bank Negara Indonesia Tbk (BNI) through interviews and documentation. The evaluation of this research is not only within the scope of M&A in previous research but carries the banking industry's FDD to comply with POJK during the COVID-19 pandemic. The study finds some new aspects to contribute wider points of view for auditors in conducting FDD, including technology-based FDD development of processes and procedures.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110970","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 study's goal was to look into the impact of emotional intelligence on teacher performance in secondary schools in Makurdi, Benue State, Nigeria. The study was based on the theory of emotional intelligence as propounded by Daniel Goleman in 2002. It adopted a descriptive survey research design. The sample comprises 160 secondary school teachers and administrators from 15 schools. A structured questionnaire was used to collect relevant data. Descriptive and regression analyses were used in the analysis. The paper's theoretical review is based on Goleman's works (2002). Four emotional intelligence constructs (self-awareness, self-management, social awareness, and relationship management) were used, as were the study's objectives. The findings revealed a link between emotional intelligence and secondary school teachers’ performance. It is recommended, among other things, that the concept of emotional intelligence be clearly inculcated in the recruitment and selection criteria of secondary school teachers.
{"title":"Emotional Intelligence and Employee Performance: A Study of Teachers in Secondary Schools in Benue State, Nigeria","authors":"Juliet Abeyi Otor, Terungwa P. T. Jato","doi":"10.31289/jab.v9i1.9316","DOIUrl":"https://doi.org/10.31289/jab.v9i1.9316","url":null,"abstract":"The study's goal was to look into the impact of emotional intelligence on teacher performance in secondary schools in Makurdi, Benue State, Nigeria. The study was based on the theory of emotional intelligence as propounded by Daniel Goleman in 2002. It adopted a descriptive survey research design. The sample comprises 160 secondary school teachers and administrators from 15 schools. A structured questionnaire was used to collect relevant data. Descriptive and regression analyses were used in the analysis. The paper's theoretical review is based on Goleman's works (2002). Four emotional intelligence constructs (self-awareness, self-management, social awareness, and relationship management) were used, as were the study's objectives. The findings revealed a link between emotional intelligence and secondary school teachers’ performance. It is recommended, among other things, that the concept of emotional intelligence be clearly inculcated in the recruitment and selection criteria of secondary school teachers.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110969","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 research aims to determine the factors affecting earnings quality and firm value empirically. Two theories underlie the conceptual framework of this research, namely agency theory and signaling theory. Agency conflicts arise due to conflicts of interest and information asymmetry between principals as users of information and agents as providers of information. Then, the emergence of signal theory acts as a moral reason for companies to send signals to the market to reduce information asymmetry between agents and principals by reporting on the company's operating and financial performance. The statistical population of this research consists of all non-financial companies listed on the Indonesia Stock Exchange covering the period of 2017-2020, giving 1.735 and 1.727 observations data for each dependent variable. This study employs multiple linear regression methods to test and analyze the data. The findings show a significant relationship between growth, Earnings Quality (EQ), and Firm Value (FV). Firm size, cash to current assets, current debt to total assets, listing age, market capitalization, and earnings management have no significant influence on EQ but significant on FV. The managerial capability only has a significant impact on EQ. Furthermore, the working capital ratio, earnings per share, firm age, price earnings ratio, and CSR award do not affect EQ and FV. The novelty of this research is to acumen the best factor affecting earnings quality and firm value.
{"title":"Determination of Earnings Quality and Firm Value: New Evidence from Indonesian Non-financial Companies","authors":"Ellin ., None Erna Wati","doi":"10.31289/jab.v9i1.8710","DOIUrl":"https://doi.org/10.31289/jab.v9i1.8710","url":null,"abstract":"This research aims to determine the factors affecting earnings quality and firm value empirically. Two theories underlie the conceptual framework of this research, namely agency theory and signaling theory. Agency conflicts arise due to conflicts of interest and information asymmetry between principals as users of information and agents as providers of information. Then, the emergence of signal theory acts as a moral reason for companies to send signals to the market to reduce information asymmetry between agents and principals by reporting on the company's operating and financial performance. The statistical population of this research consists of all non-financial companies listed on the Indonesia Stock Exchange covering the period of 2017-2020, giving 1.735 and 1.727 observations data for each dependent variable. This study employs multiple linear regression methods to test and analyze the data. The findings show a significant relationship between growth, Earnings Quality (EQ), and Firm Value (FV). Firm size, cash to current assets, current debt to total assets, listing age, market capitalization, and earnings management have no significant influence on EQ but significant on FV. The managerial capability only has a significant impact on EQ. Furthermore, the working capital ratio, earnings per share, firm age, price earnings ratio, and CSR award do not affect EQ and FV. The novelty of this research is to acumen the best factor affecting earnings quality and firm value.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135111056","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 self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.
{"title":"Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance","authors":"Jessy Tantriangela, Milla Sepliana Setyowati","doi":"10.31289/jab.v9i1.9109","DOIUrl":"https://doi.org/10.31289/jab.v9i1.9109","url":null,"abstract":"The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110967","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}
Dwi Fatmah Sari, Eko Hariyanto, Sri Wahyuni, Novi Dirgantari
The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life. The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
{"title":"Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX)","authors":"Dwi Fatmah Sari, Eko Hariyanto, Sri Wahyuni, Novi Dirgantari","doi":"10.31289/jab.v9i1.8642","DOIUrl":"https://doi.org/10.31289/jab.v9i1.8642","url":null,"abstract":"The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life. The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135110968","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 research in this article will examine whether perceived usefulness, privacy and security of e-wallets, perceived ease of use, and perceived trust mediated by behavioral intention affect the use of e-wallets. This study uses primary data, namely data obtained by distributing questionnaires using a google form to 230 respondents. The research data is processed using the smart PLS 3 program. The results of this study are perceived usefulness, perceived ease of use, and perceived trust have a positive effect on behavioral intention and e-wallet use. For privacy and security, this variable has a positive effect on behavioral intention but has no relationship with e-wallet use. In addition, the study also found a positive relationship between behavioral intention and e-wallet use, so it can be concluded that the actual use of an e-wallet is determined by the user's intention to use it. Therefore, users should be given an understanding of this faster and easier transaction to encourage usage.
{"title":"Analysis of Factors Affecting International E-Wallet Use","authors":"Felicia Koo, Fendy Cuandra","doi":"10.34208/jba.v24i2.1603","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1603","url":null,"abstract":"The research in this article will examine whether perceived usefulness, privacy and security of e-wallets, perceived ease of use, and perceived trust mediated by behavioral intention affect the use of e-wallets. This study uses primary data, namely data obtained by distributing questionnaires using a google form to 230 respondents. The research data is processed using the smart PLS 3 program. The results of this study are perceived usefulness, perceived ease of use, and perceived trust have a positive effect on behavioral intention and e-wallet use. For privacy and security, this variable has a positive effect on behavioral intention but has no relationship with e-wallet use. In addition, the study also found a positive relationship between behavioral intention and e-wallet use, so it can be concluded that the actual use of an e-wallet is determined by the user's intention to use it. Therefore, users should be given an understanding of this faster and easier transaction to encourage usage.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77441421","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}
Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.
{"title":"Faktor Penentu Penerapan Akuntansi Digital pada UMKM: Intervensi Pemerintah sebagai Variabel Pemoderasi","authors":"Aryanto, Ida Farida","doi":"10.34208/jba.v24i2.1473","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1473","url":null,"abstract":"Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84805838","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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