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All Journal JUSTIAN - Jurnal Sistem Informasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Giriati Giriati
Tanjungpura University
Computer Science & IT Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance terhadap ROA dengan Ukuran Perusahaan sebagai Variabel Mediasi : (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di BEI Periode 2019–2024) Yulia Minhad; Eddy Suratman; Giriati Giriati
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12402

Abstract

Selecting appropriate accounting software is a significant challenge for organizations due to diverse functional attributes. Suboptimal choices can adversely affect operational efficiency and financial management quality. This study develops a Decision Support System (DSS) using the Evaluation Based on Distance from Average Solution (EDAS) method to determine the optimal software choice among five alternatives: Zahir, Accurate, Mekari Jurnal, SAP Business One, and Kledo. Data were collected via questionnaires from 30 respondents, including accounting practitioners and active users. The evaluation focused on five key criteria: software pricing, ease of use, feature completeness, system integration, and technical support. The EDAS method evaluated these alternatives by calculating their deviation from the average solution through Positive Distance from Average (PDA) and Negative Distance from Average (NDA), resulting in a final Appraisal Score for ranking. The results show that EDAS produces a clear, discriminative ranking. Zahir achieved the highest score (0.798), followed by Mekari Jurnal (0.779), SAP Business One (0.553), Kledo (0.500), and Accurate (0.444). These findings demonstrate that the EDAS approach effectively supports objective multi-criteria decision-making and possesses strong potential for implementation in digital-based recommendation systems for accounting software selection, ensuring businesses make data-driven, efficient choices.
How Financial Literacy Moderate The Herding Behavior, Social Media, and FOMO to Investment Decision Crypto in Gen Z Riyan Hidayat; Mustaruddin Mustaruddin; Mochammad Ridwan Ristyawan; Giriati Giriati; Uray Ndaru Mustika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6749

Abstract

The rapid increase in cryptocurrency adoption among Generation Z in Indonesia has raised concerns regarding investment decision-making in highly volatile digital asset markets. This study examines the influence of herding behavior, social media exposure, and fear of missing out (FOMO) on cryptocurrency investment decisions, with financial literacy as a moderating variable. A quantitative approach was employed using survey data from 200 Generation Z cryptocurrency investors in Pontianak City. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that herding behavior and social media significantly influence investment decisions. Fear of missing out also affects investor decision-making. Financial literacy moderates the relationship between herding behavior and investment decisions as well as between social media and investment decisions, but does not moderate the relationship between FOMO and investment decisions. These findings indicate that cryptocurrency investment decisions among Generation Z are influenced by social interactions and emotional biases.
Co-Authors Eddy Suratman Mochammad Ridwan Ristyawan Mustaruddin Mustaruddin Riyan Hidayat Uray Ndaru Mustika Yulia Minhad