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PERSEPSI KEGUNAAN, KEMUDAHAN PENGGUNAAN, DAN KENYAMANAN PENGARUHNYA TERHADAP NIAT DALAM MENGGUNAKAN APLIKASI MOBILE BANKING (Studi Pada Nasabah Perbankan Konvensional di Kota Palu) Pratama, Adi; Saleh, Fadli Mohammad; Zahra, Femilia; Afdhalia, Nadhira
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to evaluate and analyze the influence of perceived usefulness, ease of use, and convenience to intention to use mobile banking application. This type of research is survey research, using accidental method as sampling technique and obtained 60 respondent as the sample of research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression using SPSS 21.0 program. The results shown that perceived usefulness, ease of use, and convenience has positive influence on intention to use mobile banking application.

Sustainable Entrepreneurship in Patchouli Cultivation: a Conceptual Framework Harifuddin Thahir; Suryadi Hadi; Femilia Zahra; Irdinal Arief; Elimawaty Rombe; Roy Irawan Mendi
UNEJ e-Proceeding 2021: International Conference on Management, Business, and Technology (ICOMBEST) 2021
Publisher : UPT Penerbitan Universitas Jember

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The world’s demand of essential oil has been increased and could contribute to increase the benefits for several countries. Indonesia has potential for patchouli farm and is one of largest exporter countries. Patchouli is one of the sources of essential oil has contributed to fill the high demand. Farmers has the key role in patchouli cultivation must sustain their production without harm the ecosystem. This study aims to identify the theory, experience and perspective of sustainable entrepreneurship in the agribusiness sector, namely patchouli cultivation. This study reviewed previous research on several data bases, including: Google Scholar and Researchgate. Several articles related to research topics from reputable journals were collected. The results of this study were carried out succeeded in formulating a research model on the influence of sustainable attitudes, sustainable norms, sustainable behavior, achievement of opportunities, three points of sustainability, on sustainable entrepreneurship. The research model that was formed is recommended for further research. This conceptual paper formulates a model and requires empirical research to generalize the existence of the theory in the future. The research model formulated in this study is still relatively new in the field of sustainable entrepreneurship in patchouli cultivation. Keywords: Sustainable, Entrepreneurship, Patchouli, Conceptual Framework.

Studi Literatur : Akuntansi Sumber Daya Manusia Dina Anggraini; Chalarce Totanan; Jurana Jurana NS; Rahayu Indriasari; Betty Betty; Femilia Zahra
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.287

Tujuan dilakukan penelitian ini untuk melihat faktor-faktor yang mempengaruhi akuntansi sumber daya manusia. Metode yang digunakan adalah studi literatur. Di dalam penelitian ini peneliti menggunakan analisis data teks yaitu perangkat lunak Leximancer, kemudian metode pengumpulan data yang digunakan yaitu dokumentasi dengan mengumpulkan 28 artikel dari website www.googlescholar.com yang ditentukan berkaitan dengan masalah dalam penelitian. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi akuntansi sumber daya manusia terlihat daribeberapa faktor yang dapat dijadikan acuan untuk penelitian mengenai akuntansi sumber daya manusia yaitu perusahaan, intellectual capital dan kinerja perusahaan. Adanya 3 hal tersebut menjadi 3 unsur penting dalam peluang riset serta perhatian perusahaan dimasa depan. Hal ini dikarenakan inovasi menjadi hal yang sangat diperlukan untuk dapat membuat perusahaan lebih berkembang terutama ketika harus bersaing dengan perusahaan lain.

PENGARUH INDEPENDENSI, TRANSPARANSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Muhammad Natsir; Santi Rahmawaty; Femilia Zahra; Yuldi Mile; Husnul Hatimah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independensi, transparansi dan pengalaman kerja terhadap kualitas audit pada auditor Inspektorat Daerah Provinsi Sulawesi Tengah. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor. Populasi dalam penelitian ini adalah seluruh auditor pada Inspektorat Daerah Provinsi Sulawesi Tengah dengan jumlah sebanyak 33 orang. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara Variabel Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit, Variabel Transparansi tidak berpengaruh signifikan terhadap Kualitas Audit dan Variabel pengalaman kerja berpengaruh positif dan signifikan terhadap Kualitas Audit. Maka, bagi auditor Inspektorat Propinsi Sulawesi Tengah sebaiknya selalu melakukan penyesuaian menyikapi kemajuan tekhnologi agar dapat memahami perkembangan kualitas audit.

Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets Abdul Pattawe; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muhammad Din; Femilia Zahra; Andi Chairil Furqan; Andi Ainil Mufidah Tanra; Dewa Made Adi Dharma
Research Horizon Vol. 2 No. 1 (2022)
Publisher : Publindo Akademika

Local government financial management mechanisms have continued to undergo significant changes in recent years. This article seeks to reveal the process and analysis of academic activities to support the performance of the regional financial and asset management office as a form of assistance and understanding of regional financial and asset management as a form of knowledge. This activity was carried out at the Regional Financial and Asset Management Agency of Central Sulawesi Province, starting with the provision of a pre-test before socialization or presentation of material then interactive discussions between the service team and service participants. Participants were given a post-test afterwards. The ultimate goal of this activity is the transfer of knowledge possessed by the service team in the field of accounting, especially accounting for fixed assets in the field of government accounting, to managers of regional property and regional assets of Central Sulawesi Province. It is hoped that the government team can carry out better administration, bookkeeping and preparation of financial reports. Empirical analysis is also presented in this research.

The Management of School Operational Assistance (SOA) through Tax Administration at Tojo Una Una’s Financial and Asset Management Agency Muhammad Iqbal Bakri; Andi Mattulada; Muhammad Ikbal Abdullah; Fikry Karim; Abdul Kahar; Muliati; Muhammad Din; Femilia Zahra; Andi Chairil Furqan
Research Horizon Vol. 2 No. 4 (2022)
Publisher : Publindo Akademika

School Operational Assistance (SOA) is a government program that provides funding for personnel operational costs for basic education units as implementing compulsory learning programs. This study aims to analyze the management of School Operational Assistance (SOA) through tax administration at Tojo Una Una’s Financial and Asset Management Agency, Central Sulawesi Province, Indonesia. The approach that will be taken in implementing community service activities is through an explanation of the management of the SOA fund treasurer and the person in charge of the principal of each school in the Tojo Una Una Regency, the duties and authorities of the SOA fund treasurer. Pre and post-tests were tested using the Compare Means Paired- Sample T-Test analysis with the statistical analysis tool SPSS because the data came from the same subject. The results highlight that the management of SOA funds has not been fully effective because several factors that lead to the achievement of the objectives of managing funds have not been achieved, including planning, implementation, and accountability aspects. Therefore, to improve technical capabilities and skills in the management of SOA funds, especially related to SOA tax administration, it is necessary to carry out service in the form of socialization related to SOA tax administration, which will be framed in an effective communicative, and relaxed manner.

Studi Literatur : Akuntansi Sumber Daya Manusia Dina Anggraini; Chalarce Totanan; Jurana Jurana NS; Rahayu Indriasari; Betty Betty; Femilia Zahra
Tangible Journal Vol 7 No 2 (2022): Vol. 7 No. 2 Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i2.287

Tujuan dilakukan penelitian ini untuk melihat faktor-faktor yang mempengaruhi akuntansi sumber daya manusia. Metode yang digunakan adalah studi literatur. Di dalam penelitian ini peneliti menggunakan analisis data teks yaitu perangkat lunak Leximancer, kemudian metode pengumpulan data yang digunakan yaitu dokumentasi dengan mengumpulkan 28 artikel dari website www.googlescholar.com yang ditentukan berkaitan dengan masalah dalam penelitian. Hasil penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi akuntansi sumber daya manusia terlihat daribeberapa faktor yang dapat dijadikan acuan untuk penelitian mengenai akuntansi sumber daya manusia yaitu perusahaan, intellectual capital dan kinerja perusahaan. Adanya 3 hal tersebut menjadi 3 unsur penting dalam peluang riset serta perhatian perusahaan dimasa depan. Hal ini dikarenakan inovasi menjadi hal yang sangat diperlukan untuk dapat membuat perusahaan lebih berkembang terutama ketika harus bersaing dengan perusahaan lain.

THE EFFECT OF THE IMPLEMENTATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION ON THE PERCEPTION OF BENEFITS OF ACCOUNTING INFORMATION AN EMPIRICAL STUDY IN BUSINESS MEDIUM IN PALU Femilia Zahra; Wahyuni Ika Pertiwi Putri; Sudirman; Ilham Pakawaru
Tadulako Social Science and Humaniora Journal Vol. 1 No. 1 (2020): Tadulako Social Science and Humaniora Journal
Publisher : LPPM Universitas Tadulako

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This study aims to examine and analyze the effect of the administration and use of accounting information partially and simultaneously on the perception of the benefits of accounting information of medium-sized business actors in the city of Palu. The method used in this research was quantitative by utilizng primary data. The sampling technique used was probability sampling method from which 53 respondents were obtained. The analytical method used was multiple linear regression analysis. The results showed that partially the administration and the use of accounting information significantly influenced the perception of the benefits of accounting information. Simultaneously, the administration and the use of accounting information significantly influences the perception of the benefits of accounting information.

E-WALLET UTILIZATION ON INDIVIDUAL USERS: IMPACT ON SOCIAL, ENVIRONMENTAL, AND PSYCHOLOGICAL FACTORS(Study on MSMEs in Palu City) Sadam, Saddam Fatur Rahman; Zahra, Femilia; Abdullah, Muhammad Ikbal; Karim, Fikry
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jy67j523

The goal of this study is to examine how individual users' use of e-wallets affects three key aspects of MSMEs in Palu City: social, environmental, and psychological. This study assesses the primary factors influencing technology adoption—performance expectations, effort, social influence, and supportive conditions—using the UTAUT model. The results of a quantitative study using a survey with 397 participants indicated that these three factors were significantly impacted by the use of e-wallets. These findings demonstrate how technology innovation can improve financial inclusion, lessen its negative effects on the environment, and give MSME participants convenience and security.

THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.

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