Article Per Year (5 Year)
p-Index From 2021 - 2026
3.931
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI UNIVERSITAS JEMBER JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi GANEC SWARA PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira International Journal of Community Service BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Asian Journal of Management Analytics Journal of Accounting Management Business and International Research International Journal of Business and Applied Economics (IJBAE) Journal of Management Accounting, Tax and Production
Nurabiah, Nurabiah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
PENGARUH COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN PEMAHAMAN AKUNTANSI TERHADAP PENGGUNAAN SOFTWARE AKUNTANSI Sadalipa, Amrina Rosada; Nurabiah, Nurabiah
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.404

Abstract

Dengan kemajuan teknologi yang pesat mengharuskan mahasiswa khususnya mahasiswa akuntansi untuk memiliki keahlian dalam menggunakan teknologi terutama komputer. Namun hal tersebut dapat menjadi kendala karena ada berbagai faktor yang memengaruhi keahlian seseorang dalam menggunakan teknologi. Riset ini bertujuan untuk mengetahui pengaruh kecemasan berkomputer, sikap berkomputer, dan pemahaman akuntansi terhadap penggunaan perangkat lunak akuntansi. Riset ini menggunakan pendekatan kuantitatif asosiatif. Pemungutan sampel menggunakan metode sensus di mana jumlah sampel sebanyak 286. Data diperoleh dengan menyebarkan kuesioner melalui Google Forms. Pengolahan data  menggunakan SmartPLS. Temuan menunjukkan bahwa penggunaan software akuntansi dipengaruhi secara negatif oleh computer anxiety. Di sisi lain, penggunaan software akuntansi dipengaruhi secara positif oleh computer attitude dan pemahaman akuntansi. Riset ini memberikan wawasan terkait tingkat kecemasan, sikap terhadap teknologi komputer, dan pemahaman akuntansi yang dapat memengaruhi penggunaan perangkat lunak akuntansi. Hasil penelitian ini dapat memberikan implikasi dalam pengembangan teknologi informasi akuntansi dengan meningkatkan persepsi positif terhadap teknologi dan pengembangan kurikulum akuntansi.
PERAN PERSEPSI PENGGUNA DALAM MEMEDIASI ADOPSI ARTIFICIAL INTELLIGENCE (AI) DI KALANGAN MAHASISWA AKUNTANSI Nurabiah, Nurabiah; Pusparini, Herlina; Bambang; Fitriyah, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.716-730

Abstract

The aim of this study is to analyze the influence of readiness and knowledge on the adoption of Artificial Intelligence (AI), as well as the mediating role of user perceptions on this influence. The Technology Acceptance Model (TAM) theory, which is a popular model for predicting people's attitudes when they decide whether or not to embrace a technology system, is used in this study. The sampling strategy employs a random sampling technique, in which the sample is selected at random to create an unrepresentative skew of the entire population. There were 439 responders in all, and the sample consisted of D3, D4, and S1 accounting students from the city of Mataram. A questionnaire is used to collect data. The clever PLS 3.0 application was utilized to apply the Partial Least Square (PLS) technique in order to evaluate the hypothesis. His research's findings demonstrate that knowledge and readiness have a favorable impact on AI adoption, that knowledge and readiness have a positive impact on AI user perceptions, and that user views can mediate the relationship between knowledge and readiness and AI adoption. This study aids in recognizing patterns in how AI is perceived in accounting settings and helps comprehend and predict how these technological advancements will affect students' capacity to adapt.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
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.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Co-Authors Alfina, Deisya Andriyani, Varadinda Anjani, Ika Putri Fitri Aprilia, Lala Latifa Annisa Aprilian, Imam Yuardi Aulia, Irma Aulya, Iis Azizah, Novia Fitri Bambang Bambang Bambang Cahyani, Suci Elin Erlina Sasanti Eni Indriani Fauzul, M. Fidduha, Arsyadila Sophia FITRIYAH, NUR Hemayanti, Niril Hilendri L, Baiq Anggun Hilendria, Baiq Anggun Huswatun Hasanah Indriania, Eni Irsan, Sahrul Islami, Fitriani Putri Isnaini, Zuhrotul Jurati, Jurati Karim, Nina Karina Key, Maria Yolanda Anel Stefani Lia Agustina, Lia Lukman Effendy, Lukman MAHARANI, APRILIA Marchidita, Risa Medhitama, Deva Putri Muhammad Alwi, Lalu Nurfitriyah, Nurfitriyah Nurhikmah Nurhikmah Osa Afgani, Azril Permana, Dewa Made Aditya Pilaili, Mila PRATAMA, ANDRIAN Pusparini, Herlina Puteri, Lilis Rahman Putri, Helmiati Putri, Novia Ardana Rahman, Satria Rizki RAMADHAN, M ZIQRY Rini Ridhawati Rukma, Gita Apriliali Sadalipa, Amrina Rosada Saesel, Ahmad Muzanni Mahirsan Safitri, Annisa Santoso, Aprilia Setiawati, Rani Suhaedi, Wirawan SUHANDARI, HELDA Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Wahyudin, Lalu Teguh Agisna Wibowo, Dimas Aldy Wulan, Putri Cahya YUSLI MARIADI