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Pengaruh Literasi Keuangan, Kualitas Modal Usaha, Dan Tingkat Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Pelaku UMKM Di Kabupaten Buleleng Luh Indrayani; Desak Nyoman Sri Werastuti; Made Arie Wahyuni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 5 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i5.11135

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi terhadap penerapan SAK EMKM pada pelaku UMKM di Kabupaten Buleleng. Variabel independen yang digunakan meliputi literasi keuangan, kualitas modal usaha, dan tingkat pemahaman akuntansi, sedangkan variabel dependen adalah penerapan SAK EMKM. Populasi penelitian mencakup pelaku UMKM sektor perdagangan yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Buleleng sebanyak 18.375 usaha. Penentuan sampel dilakukan menggunakan teknik purposive sampling dengan rumus Slovin sehingga diperoleh 100 responden. Data dikumpulkan melalui kuesioner berskala Likert yang disebarkan secara langsung dan melalui Google Form via WhatsApp. Jenis data yang digunakan adalah data primer. Analisis data menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics versi 25. Hasil penelitian menunjukkan bahwa literasi keuangan dan tingkat pemahaman akuntansi berpengaruh positif dan signifikan terhadap penerapan SAK EMKM, sedangkan kualitas modal usaha tidak berpengaruh. Temuan ini menunjukkan bahwa faktor pengetahuan lebih dominan dibandingkan modal dalam mendorong penerapan standar akuntansi.
A Survey on EFL Students’ Readiness to Use ChatGPT in English Learning at One of the publics Senior High Schools in North Bali Ni Komang Anggi Tri Jayanti; Made Hery Santosa; Luh Indrayani
The Future of Education Journal Vol 5 No 2 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1718

Abstract

This study was conducted to examine the readiness of EFL students across different grade levels to utilize ChatGPT as a supportive tool in English language learning, based on the RAIS framework, in response to the lack of empirical investigation into students’ preparedness in terms of technology self-efficacy, student interaction, and ethical awareness as a foundation for effective and responsible AI integration in secondary education. This study aimed to investigate the readiness of EFL students to use ChatGPT in English learning at one of the publics Senior High Schools in North Bali. This research employed a quantitative survey method, in which data were collected using a questionnaire and analyzed using statistical techniques. The population of this study consisted of EFL students at One of the publics Senior High Schools in North Bali, with samples drawn from students in grades 10, 11, and 12. The results of the study revealed that (1) The overall level of readiness of EFL students at One of the publics Senior High Schools in North Bali to use ChatGPT in English learning was high. These findings indicate that students are capable of accessing and utilizing artificial intelligence-based technology and possess adequate attitudes, self-confidence, and ethical awareness to integrate ChatGPT into their English learning process. (2) Differences in readiness levels among EFL students in grades 10, 11, and 12 at One of the publics Senior High Schools in North Bali showed no statistically significant differences. This finding indicates that readiness to use ChatGPT as a supporting tool for English learning is relatively uniform across grade levels, suggesting that contextual and pedagogical factors, such as consistent curriculum, institutional support, and exposure to technology-integrated learning, play a more critical role than grade level or academic progression in shaping students’ technology readiness. Future researchers are recommended to expand the scope of the study by involving multiple institutions, employing mixed-method approaches, and examining the relationship between students’ AI readiness and actual English learning outcomes to provide a more comprehensive understanding of effective ChatGPT integration in secondary education.