Pub Date : 2021-07-19DOI: 10.2991/aebmr.k.210717.025
Rizky Firmansyah, D. Putri, M. G. S. Wicaksono, Sheila Febriani Putri, A. Widianto
The purpose of this study was to analyze the advantages and disadvantages of online learning due to the COVID-19 pandemic from the university students’ perspectives. This phenomenon is a stage for humans to adapt to the current situation and conditions so that they will find a new pattern of life or what is known as New Normal Life. During this pandemic, tertiary institutions have transformed the system through full online learning. At this moment, an analysis of online learning advantages and disadvantages based on the university students’ perspectives as actors who directly feel the impact of these changes is needed. The method in this research employs a narrative approach. Data collection was done through interviews set online. This research was conducted on students at Universitas Negeri Malang. The informants were selected based on the representation of each department in the university. The research data were analyzed based on the results of studies and focus group discussions (FGD) related to the implementation of online learning during the COVID-19 Pandemic. The results showed that the flexibility of time and material filing, as well as documentation became more organized. Based on the perspective of the students, on the other hand, online learning has some shortcomings, including less interactive lecturers, excessive assignments given, frequently changing schedules, inadequate facilities, limited internet access or unstable internet networks, and constraints on practicum course. This article could contribute to the evaluation of online teaching during the Covid-
{"title":"The University Students’ Perspectives on the Advantages and Disadvantages of Online Learning Due to COVID-19","authors":"Rizky Firmansyah, D. Putri, M. G. S. Wicaksono, Sheila Febriani Putri, A. Widianto","doi":"10.2991/aebmr.k.210717.025","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.025","url":null,"abstract":"The purpose of this study was to analyze the advantages and disadvantages of online learning due to the COVID-19 pandemic from the university students’ perspectives. This phenomenon is a stage for humans to adapt to the current situation and conditions so that they will find a new pattern of life or what is known as New Normal Life. During this pandemic, tertiary institutions have transformed the system through full online learning. At this moment, an analysis of online learning advantages and disadvantages based on the university students’ perspectives as actors who directly feel the impact of these changes is needed. The method in this research employs a narrative approach. Data collection was done through interviews set online. This research was conducted on students at Universitas Negeri Malang. The informants were selected based on the representation of each department in the university. The research data were analyzed based on the results of studies and focus group discussions (FGD) related to the implementation of online learning during the COVID-19 Pandemic. The results showed that the flexibility of time and material filing, as well as documentation became more organized. Based on the perspective of the students, on the other hand, online learning has some shortcomings, including less interactive lecturers, excessive assignments given, frequently changing schedules, inadequate facilities, limited internet access or unstable internet networks, and constraints on practicum course. This article could contribute to the evaluation of online teaching during the Covid-","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"27 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126130474","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 guidelines used in this study to design risk management for MSMEs. Café philosophy is the ISO 31000: 2009 standard. This study aims to plan the role of risk management to identify risks that can occur in business processes and to design and find out the processes and steps that must be taken by MSME Philosophy Café in managing risks in a systematic and planned manner. The case study was conducted at the MSME Philosophy Café. The data used are profile data and risk registers in Philosophy Café. Data was collected using the Forum Group Discussion (FGD) method by internal parties. From the analysis obtained states that the actions taken by the MSME Café philosophy are correct and appropriate because by taking these actions, can change the status level for the better and cause MSMEs to continue to grow. It can be concluded that the risk register contained in the MSMEs Philosophy Café is correct but must be improved again in order to get maximum results. Keywords—ISO 31000, UMKM, risk register, forum group discussion
{"title":"Risk Management Implementation Planning","authors":"Aldo Wicaksono Wibowo, N. Azizah, Primagita Fridayanti, Aang Afandi, Ludfi Djajanto","doi":"10.2991/aebmr.k.210717.047","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.047","url":null,"abstract":"The guidelines used in this study to design risk management for MSMEs. Café philosophy is the ISO 31000: 2009 standard. This study aims to plan the role of risk management to identify risks that can occur in business processes and to design and find out the processes and steps that must be taken by MSME Philosophy Café in managing risks in a systematic and planned manner. The case study was conducted at the MSME Philosophy Café. The data used are profile data and risk registers in Philosophy Café. Data was collected using the Forum Group Discussion (FGD) method by internal parties. From the analysis obtained states that the actions taken by the MSME Café philosophy are correct and appropriate because by taking these actions, can change the status level for the better and cause MSMEs to continue to grow. It can be concluded that the risk register contained in the MSMEs Philosophy Café is correct but must be improved again in order to get maximum results. Keywords—ISO 31000, UMKM, risk register, forum group discussion","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126635150","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.020
Baby Fadilla, Nurafni Eltivia, E. Winarto
The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality. Keywords—component, sustainability report, GRI index, company size, company type, profitability
{"title":"Analysis on the Effect of Company Size, Company Type, and Profitability on Sustainability Report Based on GRI Index","authors":"Baby Fadilla, Nurafni Eltivia, E. Winarto","doi":"10.2991/aebmr.k.210717.020","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.020","url":null,"abstract":"The aim of this research is to examine the effects of company size, company type, and profitability to sustainability report quality based on GRI Index. The population of this research is BUMN companies that publish sustainability report in 2015-2018. Based on purposive sampling method, the number of sample companies is 12 companies. The data used in this research is sustainability report, and annual report. The GRI index used is GRI-G4 index and GRI Standard. The analysis technique used is content analysis and hypothesis test using the SPSS program. Results of this research indicate that there are differences hypothesis results between report using GRI-G4 index and those using Gri Standard. In report that use GRI-G4 index, all independent variables showed no effect on sustainability report quality. Whereas in report that use GRI standard index, profitability have a positive effect on sustainability report quality, company size and company type showed no effect on sustainability report quality. Keywords—component, sustainability report, GRI index, company size, company type, profitability","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129353578","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.045
Devi Ambar Wati, Nurafni Eltivia, Ludfi Djajanto
The aim of this research is to determine the best Autoregressive Integrated Moving Average (ARIMA) model and its implementation to predict monthly inflation in Indonesia. The data used is the inflation data on the expenditure group of foods, beverages, cigarettes and tobaccos in period January 2010 until December 2019. The method used in this study is the documentation technique. The data analysis technique used is the Autoregressive Integrated Moving Average (ARIMA) which is calculated using the SPSS version 26. The result of this research shows that ARIMA model (12,0,12) is the best model to predict monthly inflation on the expenditure group of foods, beverages, cigarettes and tobaccos in Indonesia for the next period. The results of forecasting 12 months in 2020 with the ARIMA model (12,0,12), in January until April decrease, then for May until August increase while September decrease and in October until December experienced an increase. Therefore, inflation is considered a major problem in the modern economy so that inflationary forecasting can be used in making an economic policy of the coming period which aims to reduce and stabilize price growth. Keywords—forecasting, inflation, Autoreggressive Integrated Moving Average (ARIMA)
{"title":"Inflation Forecasting by Commodity Using the Autoreggressive Integrated Moving Average (ARIMA) Method","authors":"Devi Ambar Wati, Nurafni Eltivia, Ludfi Djajanto","doi":"10.2991/aebmr.k.210717.045","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.045","url":null,"abstract":"The aim of this research is to determine the best Autoregressive Integrated Moving Average (ARIMA) model and its implementation to predict monthly inflation in Indonesia. The data used is the inflation data on the expenditure group of foods, beverages, cigarettes and tobaccos in period January 2010 until December 2019. The method used in this study is the documentation technique. The data analysis technique used is the Autoregressive Integrated Moving Average (ARIMA) which is calculated using the SPSS version 26. The result of this research shows that ARIMA model (12,0,12) is the best model to predict monthly inflation on the expenditure group of foods, beverages, cigarettes and tobaccos in Indonesia for the next period. The results of forecasting 12 months in 2020 with the ARIMA model (12,0,12), in January until April decrease, then for May until August increase while September decrease and in October until December experienced an increase. Therefore, inflation is considered a major problem in the modern economy so that inflationary forecasting can be used in making an economic policy of the coming period which aims to reduce and stabilize price growth. Keywords—forecasting, inflation, Autoreggressive Integrated Moving Average (ARIMA)","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130688147","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.037
Agus Trihari Krismantara, Ari Kamayanti
This research aims to analyze the factors that encourage fraudulent financial reporting in the perspective of a fraud pentagon theory. This research analyze the influence of variables pressure which proxied by using financial targets and financial stability, the opportunities which proxied by ineffective monitoring and the turnover on the leader of the internal auditor, the rationalization which proxied by the change of external auditors, the ability which proxied by the change of directors, and the arrogance which proxied by the frequent number of CEO`s picture displayed in the annual report to fraudulent financial reporting as measured by the fraud score model. This research uses a quantitative method with a descriptive research type. The populations of this research are the company's sector of property sector, real estate, and building construction company listed on the Indonesian Stock Exchange from the 2016-2018 periods. The total sample of this research is 53 companies. The sampling technique used is a purposive. The data analysis used is using multiple linear regression analysis methods with SPSS 25 software. Based on the multiple regression analyses, the results show that variable financial target, variable financial stability, and the change of external auditors are having a significant effect on fraudulent financial reporting. Meanwhile, variable ineffective monitoring, turnover on the leader of internal auditor, change of directors, and the frequent number of CEO`s picture displayed in the annual report have no significant effect on fraudulent financial reporting. Keywords—Fraud, fraud pentagon, fraudulent financial reporting
{"title":"Testing Factors is Used to See the Effect on the Fraudulent Financial Reporting in the perspective Fraud Pentagon Theory","authors":"Agus Trihari Krismantara, Ari Kamayanti","doi":"10.2991/aebmr.k.210717.037","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.037","url":null,"abstract":"This research aims to analyze the factors that encourage fraudulent financial reporting in the perspective of a fraud pentagon theory. This research analyze the influence of variables pressure which proxied by using financial targets and financial stability, the opportunities which proxied by ineffective monitoring and the turnover on the leader of the internal auditor, the rationalization which proxied by the change of external auditors, the ability which proxied by the change of directors, and the arrogance which proxied by the frequent number of CEO`s picture displayed in the annual report to fraudulent financial reporting as measured by the fraud score model. This research uses a quantitative method with a descriptive research type. The populations of this research are the company's sector of property sector, real estate, and building construction company listed on the Indonesian Stock Exchange from the 2016-2018 periods. The total sample of this research is 53 companies. The sampling technique used is a purposive. The data analysis used is using multiple linear regression analysis methods with SPSS 25 software. Based on the multiple regression analyses, the results show that variable financial target, variable financial stability, and the change of external auditors are having a significant effect on fraudulent financial reporting. Meanwhile, variable ineffective monitoring, turnover on the leader of internal auditor, change of directors, and the frequent number of CEO`s picture displayed in the annual report have no significant effect on fraudulent financial reporting. Keywords—Fraud, fraud pentagon, fraudulent financial reporting","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125757890","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.031
Anton Prawira Manullang, N. I. Riwajanti, Kurnia Ekasari
{"title":"Accounting Treatment for Cryptocurrency","authors":"Anton Prawira Manullang, N. I. Riwajanti, Kurnia Ekasari","doi":"10.2991/aebmr.k.210717.031","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.031","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115263838","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.013
Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti
This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio
{"title":"The Influence of Sharia Supervisory Board, Leverage, and Equitable Distribution Ratio on Earnings Management Practices in Islamic Banking","authors":"Bagas Brian Pratama, Muhammad Muwidha, Ari Kamayanti","doi":"10.2991/aebmr.k.210717.013","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.013","url":null,"abstract":"This study aims to explore the influence of the Sharia Supervisory Board, Leverage and Equitable Distribution Ratio on earnings management practices at Islamic Banking in Indonesia. The population in this study consisted of 15 Islamic Banking companies registered under the Financial Services Authority (OJK) during 2011-2018. The acquisition of a sample of 8 companies were determined through purposive sampling. The data were collected using the documentation method obtained from the company's published annual reports. The data were then analyzed using the Multiple Linear Regression analysis technique which was processed using of the SPSS.25 program. The results showed that simultaneously all the independent variables tested had a significant effect on the earnings management with Adjusted R Square value of 25.3%. Meanwhile, partially the Sharia Supervisory Board had no significant effect on earnings management, while Leverage and Equitable Distribution Ratio had a significant negative effect on earnings management. The significant influence of Leverage and Equitable Distribution Ratio proves that managers have a high consideration of the company's financial ratios in determining company policy. While the insignificant results from the other variables show the weak oversight function of the Sharia Supervisory Board in Islamic Banking. Keywords—earning management, sharia supervisory board, leverage, equitable distribution ratio","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"66 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131692323","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.015
Z. A. Haris, R. Widiastuti, Sumiadji
The purpose of this study is to provide examples of meaningful learning practices in the Accounting Computer Practices (ACP) courses. During the process of preparing financial reports using accounting software, lecturers not only explain the technical use of accounting software in preparing financial reports, but must also broadly disclose the basic business principles, basic assumptions, and accounting principles that underline the technical mechanisms, so that learning becomes meaningful. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software. The results of this study are that the accounting knowledge and skill of the students are increased as indicated by their ability to explain the relationship between the technical stages in the preparation of financial statements using accounting software and business principles, basic assumptions, and accounting principles that underlie the technical mechanisms of using that software. The research contribution is that the results of the research can be used as a basis for strengthening the knowledge and skills of students in the implementation of learning all of the accounting subjects which are generally sequential and interrelated. The limitation of this research is that meaningful learning is not applied to all features of the accounting software used, but only
{"title":"Meaningful Learning: Improving Students’ Accounting Knowledge and Skills Through Learning Computer Accounting Practice Courses","authors":"Z. A. Haris, R. Widiastuti, Sumiadji","doi":"10.2991/aebmr.k.210717.015","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.015","url":null,"abstract":"The purpose of this study is to provide examples of meaningful learning practices in the Accounting Computer Practices (ACP) courses. During the process of preparing financial reports using accounting software, lecturers not only explain the technical use of accounting software in preparing financial reports, but must also broadly disclose the basic business principles, basic assumptions, and accounting principles that underline the technical mechanisms, so that learning becomes meaningful. This study was carried out using empirical methods, in the form of direct experience in studying, observing, and teaching how to use accounting software. The results of this study are that the accounting knowledge and skill of the students are increased as indicated by their ability to explain the relationship between the technical stages in the preparation of financial statements using accounting software and business principles, basic assumptions, and accounting principles that underlie the technical mechanisms of using that software. The research contribution is that the results of the research can be used as a basis for strengthening the knowledge and skills of students in the implementation of learning all of the accounting subjects which are generally sequential and interrelated. The limitation of this research is that meaningful learning is not applied to all features of the accounting software used, but only","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115078660","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 : 2021-07-19DOI: 10.2991/aebmr.k.210717.049
M. Aziza, Nurafni Eltivia, N. I. Riwajanti
{"title":"The Impact of Covid-19 Pandemic on the Forecasting Indonesian Composite Stock Price Index","authors":"M. Aziza, Nurafni Eltivia, N. I. Riwajanti","doi":"10.2991/aebmr.k.210717.049","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.049","url":null,"abstract":"","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130312511","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 aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software
{"title":"The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software","authors":"Sarwendah Biduri, Sigit Hermawan, Eny Maryanti, Ruci Arizanda Rahayu, N. Utami","doi":"10.2991/aebmr.k.210717.011","DOIUrl":"https://doi.org/10.2991/aebmr.k.210717.011","url":null,"abstract":"This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software. Keywords—computer anxiety, computer attitude, computer selfefficacy, accounting knowledge, accurate accounting software","PeriodicalId":433214,"journal":{"name":"Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126300140","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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