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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKTSAR: Jurnal Akuntansi Syariah Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Student Journal of Business and Management (SJBM)
Nurna Aziza
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

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Improving Sme Accountability In The M-Wallet Era Postadoption Implications Tri Puspita Sari; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5207

Abstract

This research aims to investigate the impact of M-Wallet adoption on SME financial accountability and its implications for small and medium business practices. The research method uses a mixed approach which combines qualitative (interviews) and quantitative (questionnaire) approaches. The population in this study is UKM in Bengkulu that have adopted M-Wallet in operations. The sampling technique uses survey techniques. Data collection techniques used interviews and questionnaires with a Linkert scale of 1-5. Data testing uses multiple linear regression analysis. Based on the research results, it can be concluded that there has been an increase in SME accountability in the mwallet era with post-adoption implications. The regression results show that system security influences SME accountability. SMEs feel that a high level of system security can reduce the risk of data loss or financial theft, thereby increasing accountability in managing finances. The regression results show that system effectiveness influences SME accountability. The effectiveness of the system in processing transactions more quickly, providing financial reports that are easy to understand, and providing good visibility into cash flow has a role in improving accountability practices.
Comparison Of Financial Performance Based On The Implementation Of PSAK 30 And PSAK 73 On Leases In Energy Industry Companies Lisca Putri; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5254

Abstract

A finance operation that takes the form of supplying capital goods is called leasing. PSAK 30 will be replaced with PSAK 73, which was accepted from IFRS 16, on January 1, 2020. The purpose of this study is to compare the financial performance of the organization using leases for PSAK 30 and PSAK 73. A quantitative descriptive strategy is employed in this investigation. 67 firm samples were obtained using the purposive sampling approach from the population of 74 enterprises that made up the research. The firms in the energy industry sector that are listed on the Indonesia Stock Exchange during the 2019–2020 research period are the focus of this study. Ratio analysis, descriptive statistical analysis, regression analysis (which includes the normality test and the Wilcoxon signed rank test), and hypothesis testing are the data analysis techniques used in this work. According to the study's findings, which were derived from the use of descriptive statistics, hypothesis testing, and ratio analysis test, there is a difference in the financial performance of transportation firms listed on the Indonesia Stock Exchange when PSAK 30 and PSAK 73 are implemented.
Co-Authors Abdullah Abdullah Andi Agus Emilia Contessa Fenny Gustiana Fitrawati Ilyas Ilham Putra Laksana Irwansyah Irwansyah Jansen Adiguna Putra Kamaludin Kamaludin Lisca Putri Monika Wulanda Muhammad Rifqi Syafdel Nila Aprila Rini Yunita Tri Puspita Sari Vera Novita Sari