Electronic money would be a new type of money for everyone to use for day-to-day spending. This r... more Electronic money would be a new type of money for everyone to use for day-to-day spending. This research empirically examines the factors affecting Indonesian citizens to use electronic money. These factors are financial literacy, security of electronic money, ease of useful, and role of goverment. The research method used is quantitave research and descriptive and verificative approach. The sample of the research comprised 210 potential electronic money users in Indonesia. The research result indicate that finansial literacy, security of electronic money, ease of useful, and role of government is significantly affect the use of electronic money.
International Journal of Environmental, Sustainability, and Social Science
The ability of managers in the face of environmental uncertainty is the main key to achieving com... more The ability of managers in the face of environmental uncertainty is the main key to achieving competitive advantage. The decline in the performance of the Indonesian textile industry is due to the low quality of management accounting. This quantitative research aims to prove that the ability to deal with environmental uncertainties affects the quality of management accounting as well as its impact on the quality of information. The method used in this research is Explanatory verification research to find out what and how far the factors that affect the quality of management accounting information. This study involved textile companies registered with the Indonesian Textile Association, a total population of 85 companies with sampling methods using power analysis at a significance level of 5% with statistical power. Data analysis using Structural Equation Modeling-Partial Least Square includes measurement and structural models. The results of this study prove that the variability of ...
This study aims to identify the determinants of user satisfaction with a learning management syst... more This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.
Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik N... more Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik Negara dengan menggunakan model Pulic dikenal dengan Value Added Intellectual Capital. Data yang digunakan adalah laporan keuangan BUMN tahun 2020. Hasil kajian menunjukkan 10 BUMN dengan kategori top performance dan 11 BUMN dengan kategori bad performance. Implikasi penilaian ini mendorong BUMN untuk terus membenah dalam memanfaatkan modal intelektual untuk menciptakan nilai agar mampu bertahan dan memiliki daya saing di Era Pengetahuan saat ini.The purpose of this study is to measure the performance of intellectual capital management in State-Owned Enterprises using the Pulic’s model known as Value Added Intellectual Capital. The data used is the financial statements of SOEs for 2020. The results of the study show 10 SOE’s in the top performance category and 11 SOE’s in the bad performance category. The implications of this assessment encourage SOE’s to continue to improve in utilizing ...
System of information accounting management brings about information accounting management. Organ... more System of information accounting management brings about information accounting management. Organizational structure and internal control can improve the quality of information accounting management system. The purposes of this research are: two measure how big the influence of the organizational structure on the quality of information accounting management systems, two measure how big the influence of the internal control on the quality of information accounting management systems. The method used the case study, descriftive and verificative analysis at rent. The data analysis is conducted through partial least square path modeling. The result indicate that the organizational structure can influence on the quality of information accounting management systems, internal control can influence on the quality of information accounting management systems. Abstrak: Informasi akuntansi manajemen berkualitas dihasilkan dari sisten Informasi yang berkualitas. Struktur organisasi dan pengenda...
... Tanpa disadari lingkungan sekitar kita telah berubah dan udara yang sejuk menjadi udara denga... more ... Tanpa disadari lingkungan sekitar kita telah berubah dan udara yang sejuk menjadi udara dengan polusi, air yang bersih ... Sedangfcan menurut Mathews dan Perera (1996) mendefinisikan "social accounting is tòúbseribe a comprehensive form of accounting which takes info ...
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat), 2022
Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapk... more Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapkan dapat dicapai. Anggaran merupakan rencana perusahaan yang dinyatakan dalam satuan moneter sebagai panduan pelaksanaan pekerjaan. Manajemen Baby Fynn Sass sebagai mitra pengabdian kepada masyarakat belum membuat anggaran, khususnya anggaran harga pokok produksi. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan bimbingan teknis penyusunan anggaran harga pokok produksi bantal bayi. Manajemen Baby Fynn Sass dibimbing dalam penyusunan anggaran bahan baku, anggaran tenaga kerja langsung, dan anggaran overhead sampai dapat menyusun anggaran harga pokok produksi bantal bayi. Penyusunan anggaran harga pokok produksi ini sangat bermanfaat bagi manajemen berupa; sebagai dasar menentukan harga jual dan melakukan pengendalian biaya produksi.
Electronic money would be a new type of money for everyone to use for day-to-day spending. This r... more Electronic money would be a new type of money for everyone to use for day-to-day spending. This research empirically examines the factors affecting Indonesian citizens to use electronic money. These factors are financial literacy, security of electronic money, ease of useful, and role of goverment. The research method used is quantitave research and descriptive and verificative approach. The sample of the research comprised 210 potential electronic money users in Indonesia. The research result indicate that finansial literacy, security of electronic money, ease of useful, and role of government is significantly affect the use of electronic money.
International Journal of Environmental, Sustainability, and Social Science
The ability of managers in the face of environmental uncertainty is the main key to achieving com... more The ability of managers in the face of environmental uncertainty is the main key to achieving competitive advantage. The decline in the performance of the Indonesian textile industry is due to the low quality of management accounting. This quantitative research aims to prove that the ability to deal with environmental uncertainties affects the quality of management accounting as well as its impact on the quality of information. The method used in this research is Explanatory verification research to find out what and how far the factors that affect the quality of management accounting information. This study involved textile companies registered with the Indonesian Textile Association, a total population of 85 companies with sampling methods using power analysis at a significance level of 5% with statistical power. Data analysis using Structural Equation Modeling-Partial Least Square includes measurement and structural models. The results of this study prove that the variability of ...
This study aims to identify the determinants of user satisfaction with a learning management syst... more This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.
Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik N... more Tujuan penelitian ini untuk mengukur kinerja pengelolaan modal intelektual di Badan Usaha Milik Negara dengan menggunakan model Pulic dikenal dengan Value Added Intellectual Capital. Data yang digunakan adalah laporan keuangan BUMN tahun 2020. Hasil kajian menunjukkan 10 BUMN dengan kategori top performance dan 11 BUMN dengan kategori bad performance. Implikasi penilaian ini mendorong BUMN untuk terus membenah dalam memanfaatkan modal intelektual untuk menciptakan nilai agar mampu bertahan dan memiliki daya saing di Era Pengetahuan saat ini.The purpose of this study is to measure the performance of intellectual capital management in State-Owned Enterprises using the Pulic’s model known as Value Added Intellectual Capital. The data used is the financial statements of SOEs for 2020. The results of the study show 10 SOE’s in the top performance category and 11 SOE’s in the bad performance category. The implications of this assessment encourage SOE’s to continue to improve in utilizing ...
System of information accounting management brings about information accounting management. Organ... more System of information accounting management brings about information accounting management. Organizational structure and internal control can improve the quality of information accounting management system. The purposes of this research are: two measure how big the influence of the organizational structure on the quality of information accounting management systems, two measure how big the influence of the internal control on the quality of information accounting management systems. The method used the case study, descriftive and verificative analysis at rent. The data analysis is conducted through partial least square path modeling. The result indicate that the organizational structure can influence on the quality of information accounting management systems, internal control can influence on the quality of information accounting management systems. Abstrak: Informasi akuntansi manajemen berkualitas dihasilkan dari sisten Informasi yang berkualitas. Struktur organisasi dan pengenda...
... Tanpa disadari lingkungan sekitar kita telah berubah dan udara yang sejuk menjadi udara denga... more ... Tanpa disadari lingkungan sekitar kita telah berubah dan udara yang sejuk menjadi udara dengan polusi, air yang bersih ... Sedangfcan menurut Mathews dan Perera (1996) mendefinisikan "social accounting is tòúbseribe a comprehensive form of accounting which takes info ...
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat), 2022
Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapk... more Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapkan dapat dicapai. Anggaran merupakan rencana perusahaan yang dinyatakan dalam satuan moneter sebagai panduan pelaksanaan pekerjaan. Manajemen Baby Fynn Sass sebagai mitra pengabdian kepada masyarakat belum membuat anggaran, khususnya anggaran harga pokok produksi. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan bimbingan teknis penyusunan anggaran harga pokok produksi bantal bayi. Manajemen Baby Fynn Sass dibimbing dalam penyusunan anggaran bahan baku, anggaran tenaga kerja langsung, dan anggaran overhead sampai dapat menyusun anggaran harga pokok produksi bantal bayi. Penyusunan anggaran harga pokok produksi ini sangat bermanfaat bagi manajemen berupa; sebagai dasar menentukan harga jual dan melakukan pengendalian biaya produksi.
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