Garuda - Garba Rujukan Digital

Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.

KEPUASAN KERJA MEMEDIASI PRODUKTIVITAS DOSEN DAN TENAGA KEPENDIDIKAN SAAT WORK FROM HOME (?) Afni Sirait; Sri Luna Murdianingrum
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 1 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i1.52

The COVID-19 pandemic has brought many changes in various sectors. The education sector is one of the sectors that is significantly affected and must adapt as soon as possible to changes due to government regulations and policies. The purpose of this research is to analyze the productivity of lecturers and education personnel due to WFH policies and to mediate job satisfaction factors. The population of this study was lecturers and education staff in the FEB UPN "Veteran" Yogyakarta and a total sample of 85 respondents. Data were collected by distributing questionnaires, testing the validity, reliability, and testing the structural evaluation of the model data processing using SmartPLS. The results of the direct effect obtained the path coefficient value of 0.611 that the indirect effect was 0.386. This path coefficient value explains that there is a direct, positive, and significant relationship between endogenous and exogenous variables, but the mediating variable only has a partial effect. This research is expected to provide additional considerations for policymakers in the FEB UPN "Veteran" Yogyakarta in managing the productivity of lecturers and educational staff.

APAKAH KINERJA KEUANGAN MEMEDIASI PENGARUH INTELLECTUAL CAPITAL TERHADAP REAKSI INVESTOR PADA PERUSAHAAN PERBANKAN DI INDONESIA (?) Crescentiano Agung Wicaksono; Afni Sirait; Heri Susanto
Jurnal Bisnis dan Kewirausahaan Vol 13 No 2 (2020): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Intellectual capital is vital for companies to improve competitiveness. Company stakeholders are starting to realize that intellectual capital is one of the intangible assets that need to be managed properly because it helps companies compete. This study aims to examine financial performance in mediating the effect of intellectual capital on investor reaction. Financial performance is measured using a return on assets, intellectual capital as an independent variable is measured using value-added Intellectual capital (VAICTM) which consists of three components, namely: human capital, structural capital, and relational capital, while investor reactions are measured using abnormal returns. The object of research is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 by the determined purposive sampling. This study uses Structural Equation Modeling (SEM) for data analysis and hypothesis testing, and uses the WarpPLS version 7.0 software to process data. Based on the test results, several conclusions: (a) Intellectual has a positive and significant effect on investor reaction, (b) Intellectual capital has a positive and significant effect on financial performance, (c) financial performance has a positive and significant effect on investor reaction, and (d) financial performance can fully mediate the effect of Intellectual capital on investor reactions.

KEPUASAN PESERTA DIDIK DENGAN ICT INFRASTRUCTURE SEBAGAI VARIABEL PEMODERASI DALAM PENGGUNAAN LEARNING MANAGEMENT SYSTEM Siti Rokhimah; Afni Sirait
Sebatik Vol 26 No 1 (2022): Juni 2022
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v26i1.1667

Learning Management System (LMS) merupakan salah satu platform digital yang memfasilitasi kegiatan pembelajaran khususnya selama Pandemi Covid 19 sebagai media komunikasi dua arah antara pendidik dan peserta didik. Penggunaan platform pembelajaran tersebut mendapatkan berbagai respon dari pengguna baik oleh pendidik maupun peserta didik. Tujuan Penelitian ini adalah untuk menganalisis respon pengguna terutama peserta didik dalam hal kepuasan dalam kaitannya dengan penggunaan LMS dengan dukungan dari ICT Infrastructure. Kepuasan dilihat dari Usefulness, Compatibility, dan Reliability. Responden penelitian ini sebanyak 262 responden yang berasal dari berbagai daerah dengan pengumpulan data menggunakan kuesioner pada google form yang kemudian diuji validitas, reliabilitas dan model fit menggunakan alat analisis War PLS 7.0. Hasil pengujian menunjukkan bahwa Usefulness berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,256, p value <0,001). Compatibility berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,427, p value <0,001). Reliability berpengaruh signifikan terhadap kepuasan pengguna dimediasi dengan ICT Infrastructure (dengan nilai koefisien jalur sebesar 0,249, p value <0,001). Model fit dengan pengujian nilai VIF 1,623 dan Nilai GoF sebesar 0,495. Hasil penelitian menunjukkan bahwa mahasiswa puas dengan adanya LMS dalam hal Usefulness (kegunaan), Compatibility (kesesuaian), dan Reliabiity (kestabilan) dengan didukung oleh ICT Infrastruktur yang memadai seperti jaringan maupun konfigurasi laptop, sehingga merupakan platform pembelajaran yang andal untuk peserta didik.

Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.

Generation X Consumption Behavior Model in Using Digital Transactions Afni Sirait; Ida Ayu Purnama
International Journal of Entrepreneurship, Business and Creative Economy Vol. 2 No. 2 (2022): July
Publisher : Research Synergy Foundation

Technology is a necessity that cannot be separated from today's life. Daily activities become easier, even ignoring distance, space, and time. This convenience provides cost savings, improves the use of time, and even changes business processes. This study aims to analyze the model of consumer behavior of generation X in the use of digital transactions. This research is quantitative research with 73 respondents who meet the qualifications. Data was collected using a questionnaire which was then tested for validity, reliability, and model fit using the WarpPLS 6.0 analysis tool. The results of data processing and testing are carried out; it can be concluded that first, cultural factors mediated by consumption behavior do not directly affect generation X in digital transactions. Second, psychological factors have a direct influence on generation X digital transactions. Consumption behavior as a mediating variable does not have an influence between psychological factors and digital transaction behavior for generation X. The limitation of this study is that the population only focuses on generation X.

Impact of Work From Home Policy on Behavior and Productivity of Lecturers and Education Staff Afni Sirait; Sri Luna Murdianingrum
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 4 No. 1 (2021): June 2021
Publisher : Research Synergy Foundation

Policy Work From Home (WFH ) is enforce within the FEB UPN "Veteran" Yogyakarta is one manifestation of breaking the chain of the COVID-19 virus. This research purpose is to identify the influence of WFH on the behavior and productivity of lecturers and education staff during this policy. This research is something new in education. The productivity assessment of the implementation of this policy has never be analyzed. This study uses quantitative methods with the number of respondents 96 respondents. The data was collected using a questionnaire, then tested the validity, reliability, and evaluation of the model structure using data analysis tools SmartPLS 3.0.0. The results of data processing explained that there was no relationship between WFH and technology-mediated behavior (P-Value = 0.297; T-Statistic = 1.043). A different yield of WFH data processing with productivity. It was found positive and significant influence but mediated partially competitive by technology. The path coefficient value of the direct relationship between WFH and productivity is 0.206 (P-Value 0.034; T-Statistic = 2.132) that the indirect relationship between WFH and productivity is mediating by the technology of 0.353. The limitation of this research is that it is only carried out in the FEB environment, not yet in a comprehensive manner at the “Veteran” National Development University, Yogyakarta.

ANALISIS MANAJEMEN MODAL KERJA SEHUBUNGAN DENGAN PENGUKURAN PROFITABILITAS UMKM (Studi Pada SP Alumunium) Afni Sirait
ABIS: Accounting and Business Information Systems Journal Vol 6, No 2 (2018): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v6i2.59095

Unit usaha mikro, kecil, dan menengah atau UMKM menjadi pilar perkembangan perekonomianIndonesia beberapa tahun terakhir. Hal ini terbukti pada periode krisis moneter tahun 1997—1998UMKM menopang perekonomian Indonesia. Data statistik UMKM hasil pemetaan yang dilakukanoleh Bank Indonesia menunjukkan pertumbuhan bahwa secara nasional untuk tahun 2007—2014sebesar 2,4% per tahun. Jumlah unit usaha tahun 2008 sejumlah 51,4 juta meningkat menjadi 59,3juta. Perkembangan UMKM tidak terlepas dari kemudahan-kemudahan yang diberikan olehpemerintah pusat dan daerah kepada pelaku usaha/pengusaha. Peraturan-peraturan dan regulasi yangdikeluarkan memberikan pedoman dan aturan yang mengikat bagi pelaku usaha/pengusaha. Halpenting yang menjadi perhatian dari sisi akuntansi untuk peraturan yang dikeluarkan pemerintah baiktingkat pusat maupun daerah adalah sisi permodalan.Modal menjadi penting karena digunakan untuk melakukan aktivitas bisnis perusahaansehari-hari yang salah satunya digunakan untuk melakukan pembayaran kewajiban jangka pendekyang akan jauh tempo. Oleh karena itu, perusahaan harus memiliki modal kerja yang optimal untukaktivitas bisnis sehari-hari dengan tidak mengesampingkan likuiditas perusahaan, produktivitas, danefektivitas dari manajer keuangan.Tujuan dari penelitian ini ialah untuk menganalisis jenis modal kerja dan alasan pemilihanjenis modal kerja, menganalisis faktor penentu modal kerja, dan menganalisis tingkat profitabilitasperusahaan. Data yang digunakan data primer (laporan laba/rugi, neraca, laporan order pembelian,dan laporan volume produksi) dan data sekunder (peraturan pemerintah dan data-data lain yangberhubungan dengan penelitian). Jenis penelitian ini studi kasus dengan pendekatan kualitatifdeskriptif. Pemiliha partisipan menggunakan metode gatekeepers. Penelitian dilakukan di SPAlumunium mulai bulan September 2017 hingga Januari 2018.Hasil pembahasan menunjukkan SP alumunium menerapkan konsep modal kerja kuantitatifdengan jenis variabel-siklis. Faktor penentu modal kerja berasal dari faktor internal (kapasitassumber daya manusia, data akuntansi, kapasita produksi, dan lokasi pabrik) dan faktor eksternal(harga bahan baku dan permintaan pasar). Perusahaan menggunakan metode ketikatan dana dalammenentukan modal kerjanya. Hasil perhitungan metode keterikatan dana yang dilakukan penelitimenunjukkan terjadi kelebihan investasi dalam kurun waktu 2012 – 2016 sekitar 30% hingga lebih50%

Strategic Management Accounting for Village-Owned Enterprises in Indonesia SRIYONO SRIYONO; ADI SOEPRAPTO; SIMON PULUNG NUGROHO; AFNI SIRAIT
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.2042

The growth and development of Village Owned Enterprises in Indonesia is very rapid, but it has not been able to contribute to optimally increasing the income and welfare of rural communities. Strategic management accounting is an approach to management accounting techniques that can support the achievement of organizational goals and objectives. This research is based on contingency theory that there isnâ€™t universally applicable approach. The development of strategic management accounting needs to consider the characteristics of the organization, including the organizational environment. The object of this research is Village Owned Enterprises in Indonesia. Respondents in this study were: administrators (managers) of Village-Owned Enterprises in Indonesia. The data analysis technique used a qualitative description. The results show that most village-owned enterprises in Indonesia have always and often applied strategic management accounting techniques, however, there are still many Village Owned Enterprises Â managers who sometimes even rarely apply strategic management accounting techniques. This condition may be one of the factors that not yet optimal function and role of Village Owned Enterprises Â in encouraging economic improvement and community welfare.Â Keywords: Village Owned Enterprises , Strategic Management Accounting

INDIVIDUAL PREDISPOSITION AND TAX KNOWLEDGE: GENDER DIFFERENCE ON TAXPAYER COMPLIANCE OF BATIK MSME Indra Kusumawardhani; Afni Sirait; Sri Luna Murdianingrum
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1841

Changes in the business world due to the COVID-19 pandemic have directly affected the Individual predisposition of business people. The government provides several economic stimuli so that the Indonesian economy and adjustments to tax regulations harmonization of tax regulations. Harmonization of tax regulations is expected to help income from the tax sector with taxpayer compliance in paying taxes. The purpose of this study is to analyze the individual predisposiotion of Batik SME’s in the Special Region of Yogyakarta in carrying out tax payment obligations due to the latest legislation harmonization of tax regulations. This research uses the method of purposive sampling with the number of respondents 50 male respondents and 50 womans respondents. Data were processed using WarpPLS 7.0 to aim of examining direct and indirect causal relationships as well as significant and insignificant ones. The results of the study explain that variableIndividual Predispositon male respondents did not affect taxpayer compliance even though the mediation variable Harmonization of Tax Regulations was added, while for woman respondents this had a direct effect. The tax knowledge variable is directly and significantly related to male and woman taxpayer compliance. The mediation variable Harmonization of Tax Regulations has a significant effect on male respondent taxpayer compliance, but the mediation variable provides an insignificant relationship so that this variable fully mediates for woman respondents.

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