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All Journal Journal of Dedicators Community Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Eksis: Jurnal Riset Ekonomi dan Bisnis Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Utomo, Langgeng Prayitno
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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The Role of Information Technology and Employee Ability on the Effectiveness of Accounting Information Systems Utomo, Langgeng Prayitno
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 14 No. 2 (2019): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v14i2.631

Abstract

The effectiveness of accounting information systems is a success achieved by accounting information systems in producing information in a timely, accurate, and reliable manner. This study aims to determine the role of information technology and employee knowledge of the accounting department on the effectiveness of accounting information systems. This research was an associative - quantitative type with a survey approach. The sample in this study were all managers and employees of the financial division of the Republic of Indonesia Employee Cooperative in Jombang Regency (saturated sample). The data used were primary data obtained through questionnaires. The data analysis technique used multiple linear regression analysis. The results of this study indicated that the sophistication of information technology and the knowledge of employees of the accounting department had a positive and significant effect on the effectiveness of the accounting information system.
Literasi Keuangan: Pelatihan Investasi Saham Melalui Pengenalan Pasar Modal Indonesia kepada Investor Milenial Utomo, Langgeng Prayitno; Hartanti, Benih
Journal of Dedicators Community Vol 5, No 2 (2021)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v5i2.1196

Abstract

Understanding of finance is important, especially for people who want to invest, it is aimed at obtaining maximum returns or returns from investments. The condition of the selected service partners, namely students and the general public who have an interest in investing, currently do not really understand personal finance so they are unable to manage their own finances which results in not understanding how to start investing. The purpose of this activity is to introduce the importance of understanding personal finance so as to be able to measure the extent to which personal financial conditions can be used to invest in the Indonesian capital market to service partners, namely young potential investors. The training activities are carried out in the computer laboratory of STIE PGRI Dewantara Jombang with lecture, question and answer methods, and practice. The material for the activity consists of the basic theory of financial management, introduction to investment, fundamental and technical analysis, and trading simulations. The results of this activity are: 1) service partners have a new understanding of financial literacy and personal finance well; 2) partners are better prepared when they are going to invest in shares or trade in the capital market; 3) the interest of partners to be able to invest is higher than before.
TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.
Religiusitas Memediasi Pengaruh Love of Money Terhadap Persepsi Etika Tax Evasion Utomo, Langgeng Prayitno; Setia Budi Kurniawan; Etty Harya Ningsi; Retna Safriliana; Prihat Assih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8584

Abstract

Lack of ethical awareness and ambitious attitudes of individuals in companies to enrich themselves through tax evasion are the main causes of the high number of tax evasion cases in 2024 which increased reports from law enforcement with 1,469 taxpayers being examined. With religiosity acting as a mediating variable, the purpose of this study was to determine how love of money affects the perception of Tax Evasion ethics. All accounting students who took part in tax briefing in Jombang Regency became the research population. The sample selection technique used was purposive sampling and obtained 168 samples. The SEM-PLS method was used in data analysis. Based on the results of the study, love of money significantly increases a person's perception of Tax Evasion ethics, while religiosity has a negative impact that can be ignored. In addition, love of money effectively mediates the influence between love of money and perception of Tax Evasion ethics.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
Co-Authors Etty Harya Ningsi Grahita Chandrarin Harianto Respati Hartanti, Benih Prihat Assih Retna Safriliana Setia Budi Kurniawan Setia Budi Kurniawan