Article Per Year (5 Year)
p-Index From 2019 - 2024
3.291
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : The International Journal of Accounting and Business Society

 1 
ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL Aviyanti, Richo Diana; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose —  Accounting is not only about the final result (financial statements) but also about the process towards the final result (system). The process will produce useful information as a guide for making decisions that are considered the most profitable. Often, this process is related to human behaviour because humans are both users and producers of information. Therefore, this study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems.Design/methodology/approach —  Data obtained through online questionnaires filled out by 247 active users of OVO electronic payment systems. The analysis method used is a structural equation regression model (Structural Equation Modeling/SEM) with a Partial Least Square/PLS test tool.Findings —  Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating condition significantly affect electronic payment systems' actual use.Practical implications — Electronic payment system service providers are advised to provide a useful system for meeting daily needs, complete transactions faster, and increase user performance and productivity. The study results show that consumers prefer electronic payment systems that are useful, time-saving, flexible, and increase productivity. Electronic payment system service providers are advised to provide a system that is easy to operate and easy to learn. The study results show that consumers prefer systems that are easy to operate, easy to learn, and easy to become skilled at when using them. Electronic payment system service providers are advised to provide electronic payment application systems that can be used by all types of devices, provide features that explain how to operate and continue to maximize their functions. The government is advised to also support the implementation of electronic payment systems by providing clear legal regulations on consumer protection and satellite internet networks. The results showed that accessing electronic payments requires the support of infrastructure, resources, and knowledge.Originality/value — The study results can add to the empirical evidence on sustainable use of electronic payment systems modeled directly against actual use. Electronic payment service providers must provide a system that is useful to meet needs, complete transactions faster, and improve system users' performance and productivity. Electronic payment service providers must provide a system that is easy to operate and easy to understand how to use. Electronic payment service providers can take advantage of the social environment to share information about the system's usability and convenience with potential users and users. Electronic payment service providers must add a brief and clear way of using the system, ensuring that electronic payment applications can be operated on all types of smartphones with maximum functionality. The government can help provide the infrastructure to support implementation and consumer security through regulation and internet network provision.Keywords —  Accounting; System; Electronic Payments; UTAUT; and Actual Use.Paper type —  Positive Paradigm Research Paper 
THE INFLUENCE OF MANAGERIAL STRATEGY, POLITICAL CONNECTIONS AND COMPANY SIZE ON COMPANY VALUE Wiwik Saraswati; Eko Ganis Sukoharsono; Erwin Saraswati; Arum Prastiwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose - This study aims to test the Influence of Managerial Strategy and Political Connections as well as company size on Company Value using secondary data on banking companies listed on the Indonesia Stock Exchange from 2013 to 2021. Design/Methodology/approach - The sample selection method used the purposive sampling method with several criteria resulting in 383 participants. In addition, this study used simple and multiple linear regression analysis techniques. Finding - The results showed empirical evidence that the managerial strategy of a banking company cannot increase the value of the company. Political connections also have a negative value on company values. Political connections tend to get convenience facilities from the government to reduce the company's value. The size of the company can increase the value of the company. Practical implications — This research can also provide input in making policies and regulations in Indonesia regarding managerial strategies, political connection practices, and company sizes related to company values. Originality/value —This research has implications for theoretical enrichment the agency is mainly concerned with the performance of companies with political connections. in addition, it provides enrichment of stakeholders' theories about managerial strategies towards company value by increasing company investment. Keywords — Managerial strategy, Political Connections, Company Size, Company Value Paper Type: Quantitative Research
Co-Authors Adinda Fakhra Shaliha Andi Tendri Almira Raina Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Destri Maulina Lubis Eko Ganis Sukoharsono Erwin Saraswati Erwin SARASWATI Erwin Saraswati Hisky Ryan Kawulur Ilham Ramadhan Nugraha Imam Subekti Indra Wijaya Kusuma Kadek Weda Noveadjani Tista Kartika Sari Meilenia Rahma Salisa Mohamad Khoiru Rusydi Mokhamad Nur Muhammad Aldi Kurniawan Muhammad Ezra Wibisono Muhammad Rifqi Waliudin Ni Luh Putri Setyastrini Novianti Mukti Wibowo Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Rihana Sofie Nabella Roekhudin, Roekhudin Sari Atmini Setyo Tri Wahyudi Shinta Maharani Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik