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Desrir Miftah
Universitas Islam Negeri Sultan Syarif Kasim
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FACTORS AFFECTING INTENTION TO VISIT HALAL TOURISM CITY: A SURVEY TO FIVE HALAL TOURISM DESTINATION IN INDONESIA Julina Julina; Riduan Mas’ud; Desrir Miftah; Mahyarni Mahyarni; Fakhrurrozi Fakhrurrozi
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2847

Abstract

Tourism travel now has been a lifestyle of most community. Recently, halal tourism has received a lot of attention from various parties. The Indonesian government has determined several provinces as Halal tourism destination areas (Nusa Tenggara Barat (NTB), Nanggroe Aceh Darussalam (NAD), Sumatera Barat, DKI Jakarta, and Jawa Barat). This study attempts to examine the factors that influence the intention to visit that city. Data was collected using a questionnaire distributed using google form. The sampling technique used is purposive sampling. A total of 396 data are eligible for further analysis using SEM-AMOS. The results of the study found that the variables that influence attitudes and intentions to visit halal tourism vary between halal tourism areas. Variables that have a consistent effect are found in subjective norms where the results are positive and significant on attitudes and intentions. On the other hand, none of the halal tourism areas found a significant effect of PBC on intentions.
PERCEIVED CYBERCRIME RISK: MODIFICATION OF THE TECHNOLOGY ACCEPTANCE MODEL ON GENERATION Z Julina Julina; Desrir Miftah; Didin Hadi Saputra
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2844

Abstract

This study attempts to examine the factors that influence the intention to use mobile banking. The decision to use new technology has been widely studied by applying the Technology Acceptance Model (TAM). The main variables in TAM are intention, perceived ease of use, perceived usefulness, and attitude. This study tries to add one more variable, namely the perception of risk of being exposed to cybercrime. Data were collected using a questionnaire adapted from previous studies. The data that has been collected is tested for validity and reliability for further analysis using Structural Equation Modeling (SEM). The results showed that the perceived ease of use had a positive and significant effect on attitudes and perceived usefulness. Another finding is that perceived usefulness affects attitudes and subsequently attitudes affect intentions to use mobile banking. The new variable added in this study, namely the perception of cybercrime risk has a negative and significant effect on intentions to use mobile banking. Based on the findings of this study, it is recommended that banks improve features that provide ease of use and are useful in conducting transactions using mobile banking. This will encourage the public to have a positive attitude and be supported by minimizing the risk of cybercrime, which will increase public interest in using mobile banking.
DETERMINANTS OF SMALL MEDIUM BUSINESS UNDERSTANDING OF MICRO, SMALL AND MEDIUM ENTITIES FINANCIAL ACCOUNTING STANDARDS Mei Susi Setyo Wati; Desrir Miftah; Julina Julina
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2838

Abstract

The purpose of the study was to determine the effect of education level, educational background, business scale, business age and information & socialization on the understanding of Small and Medium Enterprises (SMEs) in preparing financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in District of Kepenuhan Hulu, Rokan Hulu, Riau. The research population is 88 SMEs from various sectors that have been registered with the Cooperatives and SMEs Office in Kepenuhan Hulu District. The sampling technique used was total sampling. The type of data used is primary data, which is obtained by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression analysis. The results showed that the level of education of business actors did not affect understanding in the preparation of financial statements based on SAK EMKM. Educational background has a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM. The scale of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Age of business does not affect the understanding of SMEs in preparing financial reports based on SAK EMKM. Information and socialization have a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK EMKM.
Co-Authors Didin Hadi Saputra Fakhrurrozi Fakhrurrozi Julina Julina Mahyarni Mahyarni Mei Susi Setyo Wati Riduan Mas’ud