Widya Akuntansi dan Keuangan最新文献_第2页

Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel 预算目标清晰度、社区参与、信息技术利用和人力资源能力对佩内贝尔地区村庄资金管理问责制的影响

Widya Akuntansi dan Keuangan Pub Date : 2023-07-28 DOI: 10.32795/widyaakuntansi.v6i2.4254

Ni Kadek Dwi Tasari, N. Sumadi, I. Satriya

引用次数: 0

Prediksi Penerimaan Layanan Insurance Technology (Insurtech) Dengan Menggunakan Technology Acceptance Model (TAM) 利用技术接受模型（TAM）预测对保险科技（Insurtech）服务的接受程度

Widya Akuntansi dan Keuangan Pub Date : 2023-07-27 DOI: 10.32795/widyaakuntansi.v6i2.4054

Gusi Putu Lestara Permana, Satria Yogananda, I. G. N. Darma Paramartha

{"title":"Prediksi Penerimaan Layanan Insurance Technology (Insurtech) Dengan Menggunakan Technology Acceptance Model (TAM)","authors":"Gusi Putu Lestara Permana, Satria Yogananda, I. G. N. Darma Paramartha","doi":"10.32795/widyaakuntansi.v6i2.4054","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v6i2.4054","url":null,"abstract":"This study aims to determine the effect of perceived convenience, perceived usefulness, perceived risk, and partial relative advantage on acceptance of Insurance Technology (Insurtech) services. The sample in this study were 80 people. From the research results, it was found that perceived ease of use had a significant positive effect on acceptance of Insurance Technology (Insurtech) services, perceived usefulness had a significant positive effect on acceptance of Insurance Technology (Insurtech) services, perceived risk had a significant negative effect on acceptance of Insurance Technology (Insurtech) services, and relative advantage significant positive effect on acceptance of Insurance Technology (Insurtech) services. Suggestions that can be given as material for further research are hoped to be able to add other variables that can affect acceptance of Insurance Technology (Insurtech) services such as the influence of external variables on previous experience, subjective norms and so on. Due to the nature of this research, the influence of independent variables with the dependent variable is only 43 .2%.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"155 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139354175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Perekonomian Indonesia di Berbagai Sektor Akibat Corona Virus Disease 2019 (Covid-19) 2019年病毒科罗娜病(Covid-19)对印尼不同部门的经济影响

Widya Akuntansi dan Keuangan Pub Date : 2020-08-06 DOI: 10.32795/widyaakuntansi.v2i2.874

Ni Ketut Muliati

引用次数: 14

PENGARUH PASTISIPASI MANAJEMEN DAN KEPUASAN PENGGUNA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD 用户对LPD UBUD地区会计信息系统使用效率的分析与满足的影响

Widya Akuntansi dan Keuangan Pub Date : 2020-08-02 DOI: 10.32795/widyaakuntansi.v2i2.852

Ni Made Natalisa Putri, Ni Luh Putri Srinadi

{"title":"PENGARUH PASTISIPASI MANAJEMEN DAN KEPUASAN PENGGUNA TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD","authors":"Ni Made Natalisa Putri, Ni Luh Putri Srinadi","doi":"10.32795/widyaakuntansi.v2i2.852","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v2i2.852","url":null,"abstract":"The purpose of this study was to analyze the effect of management participation and user satisfaction on the effectiveness of using accounting information systems. This research was conducted in the LPD Sub-district of Ubud, using the observation method, interview method, the literature method, the documentation method, and the survey method by distributing questionnaires to LPD employees in the Sub-district of Ubud, with a population of 263 employees. Determination of the sample using non-probability sampling method with purposive sampling method. The research sample consisted of 87 employees. Data analysis uses Multiple Linear Regression. The results showed that management participation and user satisfaction had a positive and significant effect on the effectiveness of the use of accounting information systems in LPD in Ubud Gianyar, which means that the higher the management participation, the more effective the use of accounting information systems, vice versa and the higher the ability of satisfaction users will increase the effectiveness of using accounting information systems, and vice versa.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123837262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR) 自我评估制度对从事企业和自由就业的个人纳税人的合规(登巴萨市对个人纳税人的实证研究)的影响

Widya Akuntansi dan Keuangan Pub Date : 2020-08-02 DOI: 10.32795/widyaakuntansi.v2i2.854

Ni Putu Ayu Siska Wulantari, I. Putra

引用次数: 2

Analisis Common Size dan Rasio Keuangan Perusahaan Sektor Industri Barang Konsumsi di BEI 对全球规模的总体分析和企业的财务比例

Widya Akuntansi dan Keuangan Pub Date : 2020-08-02 DOI: 10.32795/widyaakuntansi.v2i2.850

Trisa Inna Fitriyani, Z. Zulkarnain

引用次数: 2

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR 以AKRUAL为基础的政府会计标准、人力资源能力和对詹亚尔县政府财务报表质量的内部控制的影响

Widya Akuntansi dan Keuangan Pub Date : 2020-02-28 DOI: 10.32795/widyaakuntansi.v2i1.555

P. Ayu, Nike Kusumawati

{"title":"PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR","authors":"P. Ayu, Nike Kusumawati","doi":"10.32795/widyaakuntansi.v2i1.555","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v2i1.555","url":null,"abstract":"This study aims to determine the effect of the application of accrual-based government accounting standards, human resource competencies and internal control on the quality of financial statements of the Gianyar Regency government. The type of data used in this study is a type of quantitative data while the data sources used in this study are primary and secondary data sources. The population used in this study was 36 departments in the Gianyar Regency Regional Organizations Organization. The sample in this study used a purposive sampling method, with a sample of 91 respondents working in the finance department. Data was collected using the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. The results showed that the application of accrual-based government accounting standards, human resource competence and internal control had a positive effect on the quality of local government financial reports in Gianyar Regency. This shows that the higher the application of accrual-based government accounting standards, human resource competencies and internal control, the higher the quality of local government financial reports in Gianyar Regency.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"206 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115971191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD 信息技术的复杂影响和个人工程技能对LPD环境会计信息系统使用效率的影响

Widya Akuntansi dan Keuangan Pub Date : 2020-02-28 DOI: 10.32795/widyaakuntansi.v2i1.537

Ni Made Natalisa Putri, Ni Luh Putri Srinadi

{"title":"PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD","authors":"Ni Made Natalisa Putri, Ni Luh Putri Srinadi","doi":"10.32795/widyaakuntansi.v2i1.537","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v2i1.537","url":null,"abstract":"The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121222066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KENYAMANAN, TERHADAP PENGGUNAAN TRANSPORTASI BERBASIS ONLINE PADA GENERASI MILLENNIAL 对千禧一代在线交通的使用的影响，可用性知觉，舒适性知觉

Widya Akuntansi dan Keuangan Pub Date : 2019-08-29 DOI: 10.32795/widyaakuntansi.v1i2.383

Gusi Putu Lestara Permana, Kadek Wulandari Laksmi

引用次数: 2

PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI 盈利能力和投资机会对股利政策的影响，其流动性为基础

Widya Akuntansi dan Keuangan Pub Date : 2019-08-29 DOI: 10.32795/WIDYAAKUNTANSI.V1I2.385

Ni Luh Putu Shinta Devi, Ni Ketut Muliati

引用次数: 2