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All Journal Jurnal Abdi Citra Jurnal Riset Mahasiswa Akuntansi
Mega Rianita Kartika
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance Education Other

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Pengaruh Pengalaman, Kompetensi, Dan Tingkat Pendidikan Terhadap Skeptisme Profesional Melalui Profesionalisme Mega Rianita Kartika; Avincennia Vindy Fitriana
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3176

Abstract

The purpose of this study is to examine the influence of experience, competence, and educational level on skepticism, both directly and indirectly through professionalism. The population of this study was all 85 employees at the West Java Provincial Inspectorate, whose identities were kept confidential and not to be published. The sampling technique used was saturated sampling, where the entire population was sampled. The data sources in this study were primary data obtained through the distribution of questionnaires related to the research variables and secondary data obtained from library studies and collecting data from literature and other sources related to the problem to be studied. This study employs a quantitative method with a causal design. Data analysis was performed using Structural Equation Modeling-Partial Least Square. The results indicate that experience does not influence professionalism, yet it significantly affects skepticism. Competence and educational level have a significant effect on professionalism, but they do not directly influence skepticism. Furthermore, professionalism is found to affect skepticism. Professionalism successfully mediates the influence of competence and educational level on skepticism; however, it fails to mediate the influence of experience on skepticism.
PEMANFAATAN APLIKASI PEMBUKUAN ONLINE UNTUK USAHA MIKRO KECIL MENENGAH UMKM DI DESA KARANGANYAR KABUPATEN KARAWANG Septiana Rahayu; Mega Rianita Kartika; Bayu Priyatna
Jurnal Abdi Citra Vol. 3 No. 2 (2026): Jurnal Abdi Citra Volume 3 Nomor 2 Agustus Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v3i2.441

Abstract

An Android-based application can serve as a solution for Micro, Small, and Medium Enterprises (MSMEs) in Karawang Regency in preparing financial statements. The application can assist business owners in recording financial transactions easily and updating them using a smartphone, enabling them to monitor in real time whether their businesses are financially healthy or not. However, it is essential to provide education and training for MSME owners regarding the benefits of financial reporting and the proper use of the application. In addition, efforts should be made to increase MSME owners' awareness and understanding of the importance of accounting in business management through targeted campaigns and outreach programs. These initiatives can help improve the quality of financial management practices among MSMEs in Karawang Regency.
Co-Authors Avincennia Vindy Fitriana Priyatna, Bayu Septiana Rahayu