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All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Abdimas Madani dan Lestari (JAMALI) Proceeding of National Conference on Accounting & Finance JBMR: Journal of Business and Management Review AMAR (Andalas Management Review) Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Akuntansi Manado (JAIM)
Nustini, Yuni
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Akuntansi

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Dupont Analysis of An Information Technology Enabled Competitive Advantage Yuni Nustini
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 2 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The transformation of business caused by e-business and e-commerce applications of the internet and related technologies demonstrates that information systems and information technologies are essential ingredients for business survival and success. The most often cited benefit of IT are integrating business process, increasing efficiency, sales, productivity, and competitiveness. This study is designed for determining where managers considering investment in information technology (IT) projects and users of financial statements can expect competitive advantage through an IT-enabled strategy to shown up in accounting performance measures. Thus it places a major emphasis on examining whether firms enjoying competitive advantage from IT is differ significantly from those who gain competitive advantage from other factors. Return on Assets (ROA) decomposition (DuPont Analysis) allows financial statement users to examine what is the difference between companies who gain competitive advantage shown up in accounting performance measures. From the hypothesis tested, we found that high IT-capable firms were not significantly different from their direct competitor on a number of accounting performance measure. Key words: Information technology, Competitive advantage DuPont analysis, Return on assets.
An investigation on factors influencing the intention to use e-money: A case study in Pontianak, Indonesia Yuni Nustini; Fariz Zhafiri
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art4

Abstract

This study is to examine the factors influencing Pontianak citizens to use e-money in response to the state regulation. The investigated factors include perceived usefulness, perceived ease of use, perceived risk, and quality of service. Attitude toward the use of e-money was determined as the intervening variable to the intention to use e-money. Pontianak as a developing city in Borneo Island has been piloted to fully utilize electronic money to purchase fuel in gas stations. Meanwhile, so far Indonesians living in developing regions are not yet familiar with the advanced payment technology such as e-money. The samples were taken randomly from the gas station consumers in Pontianak. The number of samples collected was 100 and the data were processed using SmartPLS 3.0. The results of the study showed that all of the hypotheses were supported except perceived risk variable. In addition, the effect size of the intervening variable “attitude” in the relationships between perceived usefulness and the intention to use e-money as well as perceived ease of use and the intention to use e-money were categorized as full mediation. Meanwhile, the effect size of attitude in the relationship between quality of service and the intention to use e-money was categorized as quasi mediation. However, attitude did not have mediating effect on the perceived risk. The effect size of the mediating variable was proved large at the value of 1.981. Since the people of Pontianak represent those who were much familiar with cash transactions, the results of this study can be considered as an example for the implementation of e-money payment in other developing regions or for the execution of certain technology-based non-cash programs.
Co-Authors Ahmad Rijal Amiruddin Allwar Allwar Amri Yahya Ayu Ramayani Abdurrahman Edwina Putri Pertiwi Evi Grediani Fariz Zhafiri Havri Ahsanul Fuad Imanda Firmantyas Putri Mohamad Abdul Radjak Masjhur Nevi Indriyani Salfa Ratri Nuraini Teguh Erawati Tiyas Kurnia Sari Tri Siwi Nugrahani Yudhistira Katoppo