The millennial generation is considered a golden generation in the world and Indonesia, in particular, that is capable of being the driving force of changes. They want everything to be fast and easy, especially transactions. Mobile payments provide a fast and easy solution for making payments wherever and whenever. The main objective of this research is to study the factors that influence the acceptance of mobile payment use in the millennial generation using the unified theory of acceptance and use of technology model. Questionnaires were distributed through Google Form. The participant in this study amounted to 125, which were chosen through purposive sampling method. Structural equation modelling -partial least square regression and SmartPLS 3.0 was employed as the measuring tools. Results of this study show a significant positive effect of performance expectancy, effort expectancy, and social influence on behavioural intention. Moreover, facilitating condition and behavioural intention on use behaviour millennial generation tend to use mobile payments as their payment instrument.
Teaching and learning as a process and concept is often researched through the viewpoint of graduate students as future educators in their respective fields. The aim of this study was to explore graduate students’ conceptions, experiences, and advice about teaching and learning as they embark on their journey as educators. Through purposive sampling, data were collected from students in the final year of their master’s program in education at a large university in Saudi Arabia. A qualitative content analysis of students’ written responses revealed three main themes: 1) definitions of teaching and learning were either teacher-led (predominant) or student-focused; 2) practical activities and assignments framed students’ memorable experiences; and, 3) updated, diverse methodologies including practical applications formed the main advice for educators. Student conceptions of teaching and learning, while predominantly teacher-led, illustrated elements of student-centered learning. An underlying trend throughout the data was an awareness and description of the ongoing transition from teacher-centered/led to student-centered classrooms in their higher education experiences. Implications of this study include reflection on teaching and student-centered learning as a concept and process in graduate-level education programs and faculty academic development and reconsideration of the traditional faculty-student relationship to a more cooperative and involved one, particularly at the graduate level. Received: 23 June 2021 / Accepted: 4 August 2021 / Published: 5 September 2021
In Indonesia, the acceptance of the value added tax is the second largest source of acceptance upon receipt of income tax. This certainly indicates that the value added tax revenues should continue to be maintained in order to achieve the optimal tax revenue target. This research aims to know and analyze the effect of economic growth and inflation against the acceptance of the value added tax. The population in this research is the entire Taxable Employers registered in the Kuningan Tax Office with working area Majalengka Regency. Sampling techniques using the technique of nonprobability sampling by the number of observations as much as 36 samples. Analytical techniques used was multiple linear regression analysis. The results showed that the economic growth effect on value added tax revenues, while inflation has no effect against the acceptance of the value added tax.
The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.
Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.
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