The purpose of this study to examine the effect of service quality and satisfaction on customer loyalty P.T. IndiHome. The test was conducted on 83 people with non-probability sampling technique, while the sampling used incidental sampling using the Slovin formula. Calculations The analysis technique was performed using normality test, t test, F test, multiple linear regression and determination test. The results of this study indicate the quality of service and satisfaction is good but still need to improve the speed and accuracy in handling customer complaints. Simultaneously service quality and satisfaction have a positive and significant effect on customer loyalty at PT Telekomunikasi Indonesia (WITEL) South Sumatra, where the calculated F value = 74,588 with a significant value of 0.00 < 0.05. From the results of the study, the magnitude of the multiple linear regression equation is Y = 0.781+0.117X1+0.704X2+e Keywords: Service Quality, Satisfaction, Customer Loyalty.
{"title":"Pengaruh Kualitas Pelayanan Dan Kepuasan Terhadap Loyalitas Pelanggan Wifi Indihome Pt. Telekomunikasi Indonesia Wilayah Sumatera Selatan","authors":"Rohmial Rohmial","doi":"10.32524/jkb.v20i2.598","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.598","url":null,"abstract":"The purpose of this study to examine the effect of service quality and satisfaction on customer loyalty P.T. IndiHome. The test was conducted on 83 people with non-probability sampling technique, while the sampling used incidental sampling using the Slovin formula. Calculations The analysis technique was performed using normality test, t test, F test, multiple linear regression and determination test. The results of this study indicate the quality of service and satisfaction is good but still need to improve the speed and accuracy in handling customer complaints. Simultaneously service quality and satisfaction have a positive and significant effect on customer loyalty at PT Telekomunikasi Indonesia (WITEL) South Sumatra, where the calculated F value = 74,588 with a significant value of 0.00 < 0.05. From the results of the study, the magnitude of the multiple linear regression equation is Y = 0.781+0.117X1+0.704X2+e \u0000 \u0000Keywords: Service Quality, Satisfaction, Customer Loyalty.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81096923","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 purpose of this study is to explain the effect of financial innovation on the performance of MSMEs in the city of Palembang. This type of research is a quantitative study with an analysis unit of MSMEs in Palembang City, where the number of samples in this study were 100 respondents from a population of 20,648 MSME actors in the culinary sector in Palembang City. Sampling was carried out using the Probability Sampling method, with the Simple Random Sampling Technique. The analysis technique in this research is descriptive statistics and inferential statistics with Structural Equation Modeling (SEM) approach using lisrel software. The results of this study indicate that financial innovation has a significant positive effect on the performance of MSMEs. This means that the stronger the financial innovation carried out by MSME actors, the more they will improve and build a good and effective performance.
{"title":"Membangun Kinerja Umkm Melalui Inovasi Keuangan","authors":"Muji Guarto, Ruby Thohary, Verawaty Verawaty","doi":"10.32524/jkb.v20i2.568","DOIUrl":"https://doi.org/10.32524/jkb.v20i2.568","url":null,"abstract":"The purpose of this study is to explain the effect of financial innovation on the performance of MSMEs in the city of Palembang. This type of research is a quantitative study with an analysis unit of MSMEs in Palembang City, where the number of samples in this study were 100 respondents from a population of 20,648 MSME actors in the culinary sector in Palembang City. Sampling was carried out using the Probability Sampling method, with the Simple Random Sampling Technique. The analysis technique in this research is descriptive statistics and inferential statistics with Structural Equation Modeling (SEM) approach using lisrel software. The results of this study indicate that financial innovation has a significant positive effect on the performance of MSMEs. This means that the stronger the financial innovation carried out by MSME actors, the more they will improve and build a good and effective performance.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88281144","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5329
Dilla Andharini, R. Robiyanto, H. Harijono
Logam mulia dan cryptocurrency merupakan salah satu instrumen investasi yang banyak dipilih pada masa pandemi Covid-19. Terdapat tiga jenis efisiensi pasar yaitu efisiensi bentuk lemah, semi-kuat, dan kuat, hal ini diungkapkan dalam hipotesis pasar efisien yang dikemukakan oleh Fama dalam beberapa karyanya. Efisien atau tidaknya sebuah pasar dapat diketahui dari return yang didapatkan oleh para pelaku pasar, pelaku pasar akan mendapatkan return yang wajar apabila berada di dalam pasar yang efisien. Penelitian ini bertujuan untuk mengetahui apakah pasar logam mulia dan cryptocurrency efisien pada bentuk lemah. Uji run test dan Augmented Dickey-Fuller digunakan untuk mengetahui keacakan pergerakan harga (random walk). Semakin acak (random) harga maka akan semakin efisien dalam bentuk lemah. Periode yang digunakan dalam penelitian ini adalah 1 Januari 2019 sampai dengan 30 Juni 2021. Hasil dari penelitian ini adalah, harga logam mulia berjalan secara acak selama pandemi Covid-19 yang dapat diartikan pasar logam mulia efisien dalam bentuk lemah.Sedangkan hasil uji return cryptocurrency menunjukkan bahwa pasar cryptocurrency tidak efisien dalam bentuk lemah di masa pandemi Covid-19. Investor dapat memilih emas sebagai instrumen investasi di masa pandemi karena nilainya yang stabil dan dinilai lebih aman daripada cryptocurrency. Kata kunci: mata uang kripto, efisiensi bentuk lemah, random walk
{"title":"Weak Form Efficiency of Cryptocurrency and Precious Metal Market in the Midst of Covid-19 Pandemic","authors":"Dilla Andharini, R. Robiyanto, H. Harijono","doi":"10.35143/jakb.v15i1.5329","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5329","url":null,"abstract":"Logam mulia dan cryptocurrency merupakan salah satu instrumen investasi yang banyak dipilih pada masa pandemi Covid-19. Terdapat tiga jenis efisiensi pasar yaitu efisiensi bentuk lemah, semi-kuat, dan kuat, hal ini diungkapkan dalam hipotesis pasar efisien yang dikemukakan oleh Fama dalam beberapa karyanya. Efisien atau tidaknya sebuah pasar dapat diketahui dari return yang didapatkan oleh para pelaku pasar, pelaku pasar akan mendapatkan return yang wajar apabila berada di dalam pasar yang efisien. Penelitian ini bertujuan untuk mengetahui apakah pasar logam mulia dan cryptocurrency efisien pada bentuk lemah. Uji run test dan Augmented Dickey-Fuller digunakan untuk mengetahui keacakan pergerakan harga (random walk). Semakin acak (random) harga maka akan semakin efisien dalam bentuk lemah.\u0000Periode yang digunakan dalam penelitian ini adalah 1 Januari 2019 sampai dengan 30 Juni 2021. Hasil dari penelitian ini adalah, harga logam mulia berjalan secara acak selama pandemi Covid-19 yang dapat diartikan pasar logam mulia efisien dalam bentuk lemah.Sedangkan hasil uji return cryptocurrency menunjukkan bahwa pasar cryptocurrency tidak efisien dalam bentuk lemah di masa pandemi Covid-19. Investor dapat memilih emas sebagai instrumen investasi di masa pandemi karena nilainya yang stabil dan dinilai lebih aman daripada cryptocurrency.\u0000Kata kunci: mata uang kripto, efisiensi bentuk lemah, random walk","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42724974","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.4753
Ananta Prabowo
The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobin’s Q ratio.
{"title":"Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan?","authors":"Ananta Prabowo","doi":"10.35143/jakb.v15i1.4753","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.4753","url":null,"abstract":"The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobin’s Q ratio.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46909941","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5314
Ilham Maulana Saud, Nida Shintya Maulida, I. Nazaruddin
This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses were obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing. Implications of the assessment of factors that can affect the implementation of internal whistleblowing can contribute to the development of science to the assessment and mitigation of social issues of fraud that occur in organizations, Keywords: Ethical Leadership, Organizational Politics Perception, Moral Courage, Internal Whistleblowing
{"title":"The Effect of Ethical Leadership, Organizational Politics Perception, and Moral Courage on Internal Whistleblowing","authors":"Ilham Maulana Saud, Nida Shintya Maulida, I. Nazaruddin","doi":"10.35143/jakb.v15i1.5314","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5314","url":null,"abstract":"This study examines the effect of ethical leadership on internal whistleblowing through organizational politics perception as a mediating variable. In addition, this study also investigates the role of moral courage as a moderating variable. This study was conducted at the\u0000local government in Tabalong Regency, South Kalimantan Province, Indonesia. The sample selection used the purposive sampling method, and a total of 267 valid responses were obtained as samples. The data were collected employing the questionnaire survey method. The data were then processed utilizing SEM-PLS through the SmartPLS 3.0 application. The study results found that ethical leadership had a direct or indirect positive effect on internal whistleblowing. Meanwhile, moral courage was not proven to moderate the negative relationship between\u0000organizational politics perception and internal whistleblowing. This study also uncovered that organizational politics perception had a negative effect on internal whistleblowing. Implications of the assessment of factors that can affect the implementation of internal whistleblowing can\u0000contribute to the development of science to the assessment and mitigation of social issues of fraud that occur in organizations,\u0000Keywords: Ethical Leadership, Organizational Politics Perception, Moral Courage, Internal Whistleblowing","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47716252","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5276
N. Fauziyyah
This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist. Keyword: Digitalization, Management Accounting, Accounting, Digital Era.
{"title":"Efek Digitalisasi Terhadap Akuntansi Manajemen","authors":"N. Fauziyyah","doi":"10.35143/jakb.v15i1.5276","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5276","url":null,"abstract":"This paper is a literacy study with descriptive analysis method. This paper provides an overview of the effects of digitalization on management accounting in its implementation practice. The results illustrate that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization. The results obtained that the effect of digitization does not only affect management accounting in terms of managing and reporting the internal conditions of a company or organization, but it is broader. If companies want to make progress, then digital transformation in management accounting is needed and this can be realized with the influence of several factors. In practice, digitization of management accountants has an effect on the implementation of accounting that is more environmentally friendly (paperless), more integrated and fast through technology, real-time reporting, big data, cloud computing, blockchain, AI, and others. Changes in the world of education are also fundamental to carry out in order to prepare reliable prospective accountants who are ready to face digitalization. The education system has to adapt and progress in order to be able to create the nation's successors who are bright and better prepared for the challenges that exist.\u0000Keyword: Digitalization, Management Accounting, Accounting, Digital Era.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49279008","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5296
Mochamad Novelsyah, Wahyudin Nor, R. Rasidah
This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.
{"title":"Model Prediksi Perubahan Anggaran Belanja Daerah Pada Kabupaten Kota di Kalimantan Selatan","authors":"Mochamad Novelsyah, Wahyudin Nor, R. Rasidah","doi":"10.35143/jakb.v15i1.5296","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5296","url":null,"abstract":"This study aimed to examine and analyze the effect of Income Variance, Expenditure Variance, Financial Autonomy, and Surplus Accumulation on the prediction model of Regional Budget Changes in districts and cities in the province of South Kalimantan. The data used in this study is secondary data derived from reports on budget realization and regional expenditure budgets. The population in this study were all districts and cities in the province of South Kalimantan for the 2015-2019 period. The number of districts and cities in this study were 12 local governments with an observation period of five years. The data analysis technique used is multiple linear regression analysis using the SPSS Version 25 program. The test results show that the Income Variance, Expenditure Variance, and Accumulated Surplus significantly affect Changes in the Regional Budget. In contrast, the Financial Independence variable has no significant effect on Changes in the Regional Budget.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41682141","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.4799
Resmiyati Ansar, Rinto Syahdan, Iwan S. Seber
Penelitian ini bertujuan untuk mengukur pengaruh pemahaman standar akuntansi pemerintah dan penerapan system informasi akuntansi terhadap kualitas laporan keuangan pemerintah dengan kompetensi sebagai variabel pemoderasi. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah bagian keuangan dan bendahara pada organisasi perangkat daerah di Kabupaten Kepulauan Sula. Data diolah dengan menggunakan Struktural Equation Model PLS. Hasil penelitian membuktikan bahwa pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi serta kompetensi sumberdaya manusia berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kepulauan Sula. Kompetensi sumberdaya manusia merupakan variabel predictor yang memoderasi hubungan pemahaman standar akuntansi pemerintah dan penerapan sistem infrormasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah Kata kunci: Kompetensi, SAP, SIA, Kualitas Laporan Keuangan
{"title":"Kompetensi Sumberdaya Manusia Memoderasi Hubungan Pemahaman SAP dan Penerapan SIA","authors":"Resmiyati Ansar, Rinto Syahdan, Iwan S. Seber","doi":"10.35143/jakb.v15i1.4799","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.4799","url":null,"abstract":"Penelitian ini bertujuan untuk mengukur pengaruh pemahaman standar akuntansi pemerintah dan penerapan system informasi akuntansi terhadap kualitas laporan keuangan pemerintah dengan kompetensi sebagai variabel pemoderasi. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah bagian keuangan dan bendahara pada organisasi perangkat daerah di Kabupaten Kepulauan Sula. Data diolah dengan menggunakan Struktural Equation Model PLS. Hasil penelitian membuktikan bahwa pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi serta kompetensi sumberdaya manusia berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kepulauan Sula. Kompetensi sumberdaya manusia merupakan variabel predictor yang memoderasi hubungan pemahaman standar akuntansi pemerintah dan penerapan sistem infrormasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah\u0000Kata kunci: Kompetensi, SAP, SIA, Kualitas Laporan Keuangan","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47733389","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5383
Fachroh Fiddin, Adrian Irnanda Pratama
Transformasi akuntansi era digital seperti automasi proses akuntansi yang transaksional seperti bookkeeping, data entry, dan periode tutup buku serta proses kerja dilingkungan akuntansi itu sendiri membutuhkan pengelolaan data yang besar dan kompleks serta cenderung monoton, oleh karena itu perlunya proses automasi dalam proses tersebut. Lebih lanjut kebutuhan atas sistem pelaporan akuntansi yang real time dan integrated reporting mengharuskan akuntan memiliki digital mindset dan mengasah digital competence dalam penguasaan software akuntansi. Penelitian ini melihat faktor yang mempengaruhi minat mahasiswa akuntansi menggunakan software akuntansi dalam proses pembelajaran. Variabel yang digunakan yaitu computer disquiet, computer attitude, computer self-efficacy dan kondisi yang memfasilitasi. Sampel penelitian merupakan mahasiswa yang pernah mengambil mata kuliah komputer akuntansi dan untuk mengumpulkan data, peneliti menggunakan kuesioner yang telah disebarkan. Hasil penelitian menunjukkan Computer Disquiet dan Computer.Attitude tidak berpengaruh terhadap minat mahasiswa dalam menggunakan software akuntansi dalam proses pembelajaran akuntansi. Sedangkan Computer ‘Self-Efficacy dan kondisi yang memfasilitasi pemakai berpengaruh terhadap minat mahasiswa menggunakan software akuntansi dalam proses pembelajaran akuntansi. Kata kunci: Computer Disquiet, Computer Attitude, Computer Self’-’Efficacy, Kondisi yang memfasilitasi, Minat, Software akuntansi
{"title":"Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Menggunakan Software Akuntansi dalam Proses Pembelajaran","authors":"Fachroh Fiddin, Adrian Irnanda Pratama","doi":"10.35143/jakb.v15i1.5383","DOIUrl":"https://doi.org/10.35143/jakb.v15i1.5383","url":null,"abstract":"Transformasi akuntansi era digital seperti automasi proses akuntansi yang transaksional seperti bookkeeping, data entry, dan periode tutup buku serta proses kerja dilingkungan akuntansi itu sendiri membutuhkan pengelolaan data yang besar dan kompleks serta cenderung monoton,\u0000oleh karena itu perlunya proses automasi dalam proses tersebut. Lebih lanjut kebutuhan atas sistem pelaporan akuntansi yang real time dan integrated reporting mengharuskan akuntan memiliki digital mindset dan mengasah digital competence dalam penguasaan software akuntansi. Penelitian ini melihat faktor yang mempengaruhi minat mahasiswa akuntansi menggunakan software akuntansi dalam proses pembelajaran. Variabel yang digunakan yaitu computer disquiet, computer attitude, computer self-efficacy dan kondisi yang memfasilitasi. Sampel penelitian merupakan mahasiswa yang pernah mengambil mata kuliah komputer\u0000akuntansi dan untuk mengumpulkan data, peneliti menggunakan kuesioner yang telah disebarkan. Hasil penelitian menunjukkan Computer Disquiet dan Computer.Attitude tidak berpengaruh terhadap minat mahasiswa dalam menggunakan software akuntansi dalam proses\u0000pembelajaran akuntansi. Sedangkan Computer ‘Self-Efficacy dan kondisi yang memfasilitasi pemakai berpengaruh terhadap minat mahasiswa menggunakan software akuntansi dalam proses pembelajaran akuntansi.\u0000Kata kunci: Computer Disquiet, Computer Attitude, Computer Self’-’Efficacy, Kondisi yang\u0000memfasilitasi, Minat, Software akuntansi","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46393853","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 : 2022-05-31DOI: 10.35143/jakb.v15i1.5216
Trismayarni Elen, Suci Ariska
Penelitian ini bertujuan untuk menganalisa pengaruh ukuran usaha, lama usaha, pengalaman usaha dan jenjang pendidikan terhadap pemahaman laporan keuangan. Teknik pengambilan sampel menggunakan teknik accidental sampling dan sampel yang digunakan sebanyak 103 usaha kuliner skala UMKM yang tergabung dalam mitra Go-Food untuk wilayah DKI Jakarta. Penelitian ini menggunakan data primer dari kuesioner. Dalam pengujian hipotesa menggunakan regresi berganda. Hasil penelitian menunjukan bahwa ukuran usaha dan jenjang pendidikan secara parsial berpengaruh positif signifikan terhadap pemahaman UMKM tentang laporan keuangan. Sedangkan lama usaha dan pengalaman usaha secara parsial tidak berpengaruh positif dan signifikan terhadap pemahaman UMKM tentang laporan keuangan.
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