Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
Financial performance is a reference that the company wants to achieve in the future within a certain period of time, which effectively and efficiently reflects the health of the company. This study aims to obtain information on the financial performance of pharmaceutical sector companies listed on the IDX before and during COVID-19. The research method used in this research is descriptive quantitative. The data analysis technique used is the profitability ratio with secondary data collection. The results of the analysis show that COVID-19 affects the financial performance of pharmaceutical sector companies listed on the Indonesia Stock Exchange. There are several companies experiencing an increase in profitability ratios before and during COVID-19, but not significantly. This supports the agency theory and the signal theory that management has managed the company effectively so that there is an increase in profits. A high profitability ratio is a good signal for investors to invest their shares in the company so that the value of the company's shares will rise.
This research focused to analyse the influence of Good Corporate Govarnance (GCG) component Independent Commissioners, Board of Directors and Managerial Ownership on the performance of Transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The phenomenon that occured was the condition of fluctuative transportation sector income in 2018-2020. Data analysis technique is using: (1) Classic Assumption Test, and (2) Hypothesis Testing. The results explain that Independent Commissioners partially have a significantly influence on the company’s perform variable. Board of Directors and Managerial Ownership partially have a significantly negative influence on the company’s perform variable. Simultaneously, the variables of independent commissioners, “board of directors, and managerial ownership as a whole or simultaneously have an influence on the company's perform variables
Abstrak -Akselerasi Peran Teknologi dalam Audit Saat Covid-19Tujuan Utama -Penelitian ini bertujuan mengulik respon adaptif auditor saat pandemi Covid-19 yang berdampak pada peran teknologi dalam membentuk perilaku kerja. Metode -Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Beberapa partner kantor akuntan publik dan auditor senior menjadi informan dalam penelitian ini. Temuan Utama -Penelitian ini menunjukkan bahwa auditor merespon pandemi Covid-19 sebagai peristiwa yang membutuhkan adaptasi. Pada masa pandemi Covid-19, solusi yang dipilih auditor antara lain penggunaan sentuhan teknologi dalam melakukan pengujian. Selain itu auditor juga menggunakan sumber daya teknologi pada tahap perencanaan dan pelaksanaan audit dengan prosedur alternatif. Implikasi Teori dan Kebijakan -Pemanfaatan teknologi meminimalkan keterbatasan audit saat pandemi. Implikasi lainnya berupa hikmah kesadaran bagi auditor akan transformasi era konvensional pelaksanaan kerja auditor akan tergantikan oleh metode dan teknik audit yang serba digital berteknologi tinggi. Kebaruan Penelitian -Fenomena pandemi Covid-19 mengakselerasi adaptasi teknologi pada lingkungan kerja audit eksternal.
Desa merupakan bagian vital bagi keberadaan suatu bangsa. Karena Desa merupakan satuan terkecil dan keberagaman bagi bangsa khususnya bangsa Indonesia. Pohon pisang menjadi salah satu hasil perkebunan terbesar Dusun Kulubanyu, dimana hasil dari perkebunan itu dijadikan mata pencaharian oleh penduduk dusun tersebut, seperti dijual. Dengan melalui pendampingan kewirausahaan kepada ibu-ibu dusun Kulubanyu dengan melakukan pengelolahan yang sebelumnya hanya sebatas pisang saja namun dikreasikan menjadi cemilan yang nilai jual tinggi yaitu menjadi Dangkrik “Gedhang Kripik”. Dibalik peranan kelompok usaha di dusun Kulubanyu bagi perekonomian daerah, salah satu hambatan terbesar dalam mengembangkan usaha adalah sulitnya memperoleh modal dan pengelolahan modal. Metode yang akan dilakukan yaitu dengan melakukan pelatihan selama 6 bulan dalam kurung waktu 1 Juni 2019 sampai dengan 19 November 2019. Tim program Akuntansi Bina Desa (AKUBISA) mencoba untuk memberikan pelatihan berwirausaha tentang pengelolahan perputaran modal kerja.
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