The purpose of the study is to identify the intention to use e-money for SME owners in Padang, West Sumatra. We used the modification of UTAUT model and added Power Distance and Long Time Orientation as new variables. Data  were gathered from 128 SME owners who never use e-money in their business activities. Data obtained were analyzed using multiple linear regression analysis for hypotheses testing. The results showed that Social Influence was the most strongly affected behavioral intention to use e-money followed by Performance Expectancy, Power Distance  and  Effort Expectancy.

Penelitian ini dilakukan untuk menganalisis respon masyarakat pengguna aplikasi e-kelurahan di kota Padang menggunakan model UX Honeycomb yang dikembangkan oleh Morville (2010). Teknik penarikan sampel menggunakan non probability sampling dengan metode convenience sampling dan berhasil mendapatkan 111 orang responden. Responden diminta untuk mengerjakan task terkait dengan aplikasi e-kelurahan, kemudian baru diminta mengisi kuesioner yang terdiri dari 18 item pertanyaan. Setiap variabel UX Honeycomb dihitung nilai rata-ratanya dan kemudian dilakukan analisis atas variabel tersebut. Hasil penelitian menunjukkan bahwa variabel usable memiliki nilai rata-rata tertinggi, yaitu sebesar 4.29, diikuti oleh variabel desirable (4.25), valuable dan findable (4.20), credible dan useful (4.14), sedangkan variabel accesible memiliki nilai rata-rata terendah, yaitu 4.09. Rendahnya nilai accessible aplikasi e-kelurahan menunjukkan bahwa tampilan aplikasi e-kelurahan tidak memberikan kesan yang sama ketika diakses melalui perangkat yang berbeda. Berdasarkan hasil penelitian diatas dapat direkomendasi kepada tim IT pemerintah kota Padang untuk memperbaiki tampilan aplikasi ini agar terlihat sama ketika diakses menggunakan komputer atau telepon genggam. Selain itu perbaikan desain aplikasi juga diharapkan dapat meningkatkan faktor kenyamanan (desirable dan findable) seperti menambahkan fitur chat online dengan admin, agar masyarakat dapat langsung menanyakan kendala yang dihadapi sewaktu menggunakan aplikasi tersebut. Faktor keamanan (credible) juga harus ditingkatkan agar masyarakat percaya bahwa data kependudukan penting tidak akan disalahgunakan pihak yang tidak berkepentingan. Secara keseluruhan semua usaha ini akan berdampak pada peningkatan keinginan masyarakat untuk menggunakan aplikasi ini (valuable) sehingga tujuan pemerintah untuk memberikan pelayanan yang cepat dan efisien dapat terpenuhi. Kata kunci: UX Honeycomb, e-kelurahan, Kota Padang

This research is motivated by a change in the learning system as a result of the 4.0 industrial revolution. This research uses the theory of Technology Acceleration Model (TAM) developed by Fred. D. Davis in 1986. The purpose of this study was to investigate the application of the Google classroom e-learning platform to answer the challenges of the Industrial Revolution 4.0.  in Accounting Department in the Polytechnic of Padang. Data gethered using a questionnaire. The population of the study were active students in the Accounting Department of the State Polytechnic of Padang in the 2018/2019 school year with cluster sampling and 241 respondents. The results of this study indicate that perceived usefulness has a positive and significant effect on student interest in using google classroom, and perceived ease of use has a positive and significant effect on student interest in using google classroom. Based on the results of this study indicate several things that must be considered by the Accounting Department of the Padang State Polytechnic before applying the use of technology.

The purpose of this study is to analyze the relation of factors which influence emoney adoption among millennials in Indonesia especially in Padang, West Sumatra. A model is proposed with five factors: performance expectancy, effort expectancy, social influence, facilitating conditions (from UTAUT model) which impact intention to use an emoney. The sample is consisted of 179 millennials e-money users accessed through a survey in Padang. Results of the study show that all independent variables (performance expectancy, effort expectancy, social influence and facilitating conditions) have direct significant effects on intention to use e-money among millennials in Padang.

Abstract. This study aims to examine the model of applying, reporting and examining green accounting at the PT PLN (Persero) unit, UPK Bukittinggi. This study uses four progressive stages, namely environmental awareness, environmental involvement, environmental reporting, and environmental audit according to the stages in the study of Teoh and Thong (1984). This research also describes the Limited Liability Company policy which is able to encourage companies to carry out corporate social and environmental responsibility. This research is a descriptive qualitative research with case study method. Data obtained by interview and documentation techniques. The results of this study indicate that PT PLN (Persero) UPK Bukittinggi has an awareness of social and environmental responsibility. Implementing corporate social and environmental responsibility is known as CSR. The policies governing Limited Liability Companies are able to encourage the involvement of PT PLN (Persero) UPK Bukittinggi on social responsibility. Hydroelectric activities under the auspices of PT PLN (Persero) UPK Bukittinggi and CSR activities carried out are considered to have contributed to environmentally friendly industrial policies.Keywords. green accounting; environmental, corporate social responsibility Abstrak. Penelitian ini bertujuan untuk menelaah model penerapan, pelaporan dan pemeriksaan  green accounting pada unit PT PLN (Persero) yaitu UPK Bukittinggi. Penelitian ini menggunakan empat tahapan progresif yaitu environmental awarness, environmental involvement, environmental reporting, dan environmental audititng sesuai tahapan pada penelitian Teoh and Thong (1984). Penelitian ini juga mendeskripsikan kebijakan Perseroan Terbatas mampu mendorong perusahaan untuk melaksanakan tanggung jawab sosial dan lingkungan perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metode studi kasus. Data diperoleh dengan teknik wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PT PLN (Persero) UPK Bukittinggi memiliki kesadaran untuk melakukan tanggung jawab sosial dan lingkungan. Pelaksanakan tanggung jawab sosial dan lingkungan perusahaannya dikenal dengan istilah CSR. Kebijakan yang mengatur Perseroan Terbatas mampu mendorong keterlibatan PT PLN (Persero) UPK Bukittinggi terhadap tanggung jawab sosial. Aktivitas PLTA yang dinaungi oleh PT PLN (Persero) UPK Bukittinggi dan kegiatan CSR yang dilakukan dianggap telah turut andil dalam kebijakan industri ramah lingkungan.Kata Kunci. green accounting; environmental; tanggung jawab sosial perusahaan

This study aims to analyze the effect of audit findings, follow-up on audit recommendations from the Supreme Audit Agency (BPK RI) and audit opinion from previous year on the determination of audit opinions on local government financial statements. The historical data of 24 local governments in South Sulawesi for the period 2016 - 2020 related to the examination of local government financial statements is used in this study. The results of the study found that: 1) There was a positive but not significant effect on the opinion of the Audit Findings on the determination of the audit opinion of the district government in South Sulawesi, 2) there was a positive and significant effect of follow-up on the recommendations of the audit results of local government in South Sulawesi, and 3) there was a negative and significant effect of the previous year audit opinion on the opinion of the local government financial statements.

The development of website-based information technology has been utilized by the Padang State Polytechnic using the Academic Information System for students. The Academic Information System contains academic information related to majors and students. The purpose of this study is the use of academic information systems by measuring the level of user satisfaction using USE Questionnaire. This study will empirically prove the effect of the independent variables, namely usability, ease of use, and ease of learning on user satisfaction as dependent variable. The data was gathered from 265 respondents and processed it using IBM SPSS version 25 software. This study used multiple linear regression analyses for hypothetical testing. The results indicate that usefulness and ease of use have significant effects on user satisfaction, while ease of learning has no significant effect on user satisfaction.

This study aims to determine the relevance of functions and formulas in Microsoft Excel on jobs related to accounting. This type of research is descriptive analytic qualitative research. The data collection method of this research is interviews. This study focuses on graduates of the Accounting Department who work in public accounting firms and in companies and often use Microsoft Excel in doing their work. The data analysis technique used is an interactive model analysis technique. Testing the validity of the data in this study includes the credibility test, transferability test, dependence test and confirmability test. The results show that the use of functions and formulas in Microsoft Excel is relevant in helping accounting graduates work effectively and efficiently. The results of the research show the use of functions and formulas, namely the Home Tab function in the form of Font, Alignment, Number, Conditional Formatting, Auto Sum, Sort & Filter and Find & Select features; The Insert Tab function uses the Chart, Pivot Table, Hyperlink and Header & Footer features; Tab Page Layout function features Page Setup and Scale to Fit; The Formula Tab functions are Basic formulas, If, Subtotal, Sum, Sumif, Vlookup, Hlookup, If Error, Max, Round, Date, Now and Concatenate; The Data Tab function is the Filter feature and the Group-Ungroup feature; The Tab View function is the Freeze-Unfreeze feature.