This study investigates the aspects of e-payment security concerning e-commerce consumers' purchase intentions. This study further involves college students in Semarang -Indonesia as representatives of the millennial generation. Structural equation modeling (SEM) using Wrap-PLS is employed to analyze the data. The findings show a fit model to explain e-commerce customers' purchase intentions. The results of this study reveal a better mediating effect of perceived usefulness on e-payment security and customers' purchase intentions. Perceived ease of use also has a significant indirect effect, through e-payment security, on e-commerce customers' purchase intentions. In addition, understanding the ease and usability of the security aspects of the payment affects e-commerce consumers' purchase intentions. The results also give a heightened awareness of security in electronic transactions.
<p class="Style1"><em>This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of external audit to cooperation. This finding was give more empirical evidence with result of Tauringana & Clark (2000) and Ardiansah (2005) that voluntary demand of external audit to cooperatioan increasing consider to extend of cooperation characteristics such size ofmember, organization size, gearing ratio and liquidity ratio</em></p>
This research examines the impact of e-commerce adoption on accounting information systems and SMEs' organizational performance. Data were collected from 102 SMEs in Central Java, Indonesia, that have adopted ecommerce in their business process. The structural equational model analysis was employed to examine the effect of ecommerce, accounting information systems, and SMEs' performance. The results showed that management characteristics and organizational readiness as e-commerce characteristics mainly determined the accounting information systems. The second SMEs' organization performance was directly impacted by accounting information systems, management performance, and financial performance; third, the accounting information system has mediated e-commerce toward financial and management performance. Future research is intended to improve the determinants of accounting information systems on SMEs who have used e-commerce intensively.
This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.
This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%.
<p class="Style2">There has been no clear studies to identib,, venfi, and analyze readiness program resources in order to study the implementation of PBE resulted in initial position (existing point) is not clear that the priority programs and activities that are carried out per year tend to be responsive and not directed priorities. These conditions resulted in analysis of resource readiness courses in the management of production-based learning pattern PBE draw conducted. This study aims to identift and verift and analyze readiness resources management courses in the pattern of production based learning, particularly in the Accounting Studies Program. This research is expected to be used to increase the effectiveness of learning and vocational education to improve the quality and relevance of polytechnic graduates. Total score was 33 the existence of resources from the scale of 12- 60. The average score is 2.75. The average score was shown the position of Prodi's resources have been used, but its role is unclear (repeatable) tend to have clearly defined functions, communicated and documented (defined). Resources have been managed, monitored and evaluated well (managed) are• curriculum resources, networking courses, lab facilities, ISO-based management. Resources have been used but not optimal role: resources module practice, the formulation ofan internship, practice material / TA, the performance ofIC-based lecturer</p>
This study aims to analyze students' intention to do online-accounting learning during the Covid-19 pandemic by adapting the Technology Acceptance Model (TAM) model. Testing the TAM model during a pandemic in the Indonesia context is expected to reveal the determinants of behavior in online accounting learning, which requires a comprehensive acknowledgment of knowledge, skills, and attitude, directly affected during a pandemic. The population is accounting students in Central Java, who were given an online questionnaire. A sample of 766 data was analyzed with the equation model structure (SEM) using WrapPLS. The results show that Perceived Ease of Use, Perceived Usefulness has a significant effect on E-Learning Actual Usage mediated by the Behavior Intention variable. These results further strengthen the TAM model in the context of the Covid-19 pandemic.
The purpose of this study is to examine the direct effect of social media networking, knowledge sharing, and innovation on MSME's growth. This study also examines the role of knowledge sharing and innovation in mediating the influence of social media networking on the MSME’s growth. This research is survey research. Respondents are MSMEs from young entrepreneurs assisted by universities. Respondents who participated in this study were 467 people, but only 421 could be used. Data analysis techniques in this study using PLS-SEM. The results show that social media networking, knowledge sharing, and innovation affect MSME's growth. Knowledge sharing and innovation play a part in mediating the influence of social media networking on MSME’s growth. This study examines the role of knowledge sharing and innovation in mediating social media networking on MSME’s growth.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.