This study examines the implementation effect of accrual based accounting system to employee performance with adaptation and computer anxiety as the moderating variables. The sample in this research is the government officials in central Java, Indonesia. This research uses Moderated Regression Analysis (MRA) for data analysis. The results show that the implementation of accrual based accounting system affect the performance. Adaptation is not proven as a moderating variable however computer anxiety is proven to be a moderating variable.
The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud.
The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is path analysis. The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.
<p><span class="fontstyle0">This study aims to examine the influence of emotional intelligence, the level of idealism, learning behavior and the locus of control of students to the understanding of accounting. The sample consists of accounting students in Banyumas District. Data analysis using SPSS. The results showed that the emotional intelligence, the level of idealism, and the locus of control students influence the understanding of accounting, while the behavior of learning proved not to affect the understanding of accounting.</span></p>
The Covid-19 pandemic has had an impact on various economic sectors in Indonesia, and consequently on Micro, Small, and Medium Enterprises (MSMEs) which have faced a decline in sales figures. The pandemic has forced MSME actors to reorganize their business strategies. Several MSMEs that could survive the impact of Covid-19 in Banyumas have implemented Technology-Based Financial Management which includes the use of software in managing their financial data so that MSME actors are able to calculate, manage, budget, predict expenses and profits to be achieved. The long-term goal of this research is to enrich the development of science, particularly, to examine bounded theory as the dominant factor influencing the intention of MSME actors in using financial software. Further, this research analyzes whether the financial software developed by the research team could help the process of MSME operational activities and has an impact on the sustainability of MSMEs during the Covid-19 Pandemic. Data collection for this study was carried out by distributing questionnaires through online media to MSME actors in the Banyumas Regency who were respondents and a direct approach to MSMEs concerning the use of financial software. The random sampling technique has been applied for this research, meanwhile, for data analysis the Statistical Product and Service Solution (SPSS), version 22.0, has been used. The expected results from this research may help to analyze and provide empirical evidence that bounded theory is the dominant factor influencing the intention of MSME actors in using financial software. The output of this paper can contribute to knowledge, especially regarding the implementation of financial software and theory development.
The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field. Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing. ABSTRAKTujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pihak manajemen dalam sumber daya manusia yang berkualitas dan menyusun berbagai strategi yang mampu mengembangkan faktor-faktor yang mempengaruhi tindakan whistleblowing serta untuk pengembangan ilmu akuntansi di bidang auditing. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada auditor internal pada industri perbankan yang menjadi responden di Kabupaten Banyumas yang sekaligus merupakan populasi. Penelitian ini bertujuan untuk menguji anteseden yang terdiri atas profesional auditor dan etika kerja yang mempengaruhi tindakan melakukan whistleblowing para auditor.Teknik pengambilan sampel dalam penelitian ini menggunakan teknik sensus. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 25.00 dengan program regresi linier berganda. Hasil penelitian menunjukkan penerimaan terhadap hipotesis yang diajukan yaitu variabel profesional auditor dan etika kerja terbukti mempengaruhi tindakan melakukan whistleblowing para auditor. Kata kunci: profesional audit, etika kerja, audit internal, tindakan whistleblowing
This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.
Abstract. The long-term objective of this research is to enrich the development of science, especially the development of SMEs related to the adoption of information technology with studies using the Technology Acceptance Model. The specific aim of the research is to examine what factors are inhibiting the adoption of e commerce technology in SMEs in Banyumas Regency, as well as examining whether e-commerce adoption has an impact on increasing the demand for product quantities in SMEs. Collecting data in this study was carried out by distributing questionnaires through direct interviews with SMEs in Banyumas District who were respondents. The sampling technique in this study using random sampling technique. Whereas for data analysis using Statistical Product and Service Solution (SPSS) version 22.0 and Structural Equation Modeling (SEM) with AMOS program. The results of the study show that the Technology Acceptance Model theory is able to explain the institutions of SMEs actors to use e-commerce technology. Keywords: E-commerce, perceived usefulness, perceived ease of use, use behavior,TAM (Technology Acceptance Model) Abstrak. Tujuan jangka panjang penelitian ini adalah untuk memperkaya perkembangan ilmu, khususnya pengembangan UMKM terkait dengan adopsi teknologi informasi dengan kajian menggunakan Technology Acceptance Model. Tujuan khusus penelitian adalah untuk menelaah faktor-faktor apakah yang menghambat adopsi teknologi e commerce pada UMKM di Kabupaten Banyumas, serta menelaah apakah adopsi e- commerce berdampak pada peningkatan permintaaan kuantitas produk pada UKM. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui antar langsung kepada pelaku UMKM di Kabupaten Banyumas yang menjadi responden. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik random sampling. Sedangkan untuk analisis data mengunakan Statistical Product and Service Solution (SPSS) versi 22.0 dan Structural Equation Modeling (SEM) dengan program AMOS. Hasil penelitian menunjukkan bahwa teori Technology Acceptance Model mampu menjelaskan instensi para pelaku UMKM untuk menggunakan teknologi e-commerce. Hasil penelitian juga berhasil menerima 3 (tiga) hipotesis yaitu Perceived usefulnes berpengaruh terhadap use behavior, Perceived ease of use berpengaruh terhadap use behavior, use behavior berpengaruh terhadap peningkatan permintaan kuantitas produk. Hasil penelitian juga menunjukkan implementasi e-commerce tidak berpengaruh terhadap persepsi manfaat (perceived usefulness), Implementasi e-commerce tidak berpengaruh terhadap persepsi kemudahan pengoperasian sistem (perceived ease of use) atau dengan kata lain menolak 2 (dua) hipotesis lainnya.Keywords. E-commerce, perceived usefulnes, perceived ease of use, use behavior,peningkatan permintaan, TAM (Technology Acceptance Model)
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