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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan El-Wasathiya: Jurnal Studi Agama International Journal Of Science, Technology & Management (IJSTM) Akuntansi'45 Research Fair Unisri Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ragam Pengabdian Jurnal Publikasi Ekonomi dan Akuntansi
Aris Eddy Sarwono
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation Other

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Dampak Perilaku terhadap Intensitas Penggunaan E-wallet dengan Risiko yang Dirasakan Sebagai Variabel Intervening survei pada Gen-Z Elly Setyawati; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6733

Abstract

E-wallet usage is growing with the rise of digital payment systems, especially among Generation Z, who are familiar with financial technology. This study analyzes the relationship between usage behavior and e-wallet usage intensity, considering perceived risk as a mediating variable. A quantitative approach was used through a survey of Generation Z respondents who have used e-wallets, with data analysis using the PLS-SEM method via SmartPLS. The test results indicate that usage behavior significantly increases e- wallet usage intensity. Behavior is also positively related to perceived risk, while perceived risk decreases usage intensity. Furthermore, perceived risk is shown to partially mediate the relationship between behavior and usage intensity in a negative direction. These findings confirm that although Generation Z has a high tendency to adopt technology, perceived risk remains a factor influencing consistent e-wallet usage.
Determinan Efektivitas Pelaporan Keuangan Survei UKM di Kabupaten Boyolali Aprilia Dista; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6796

Abstract

Difficulties in preparing proper financial reports remain a common issue among small and medium enterprises (SMEs), particularly in producing information that is accurate and useful for decision-making. This condition highlights the importance of determining the main factors that contribute to enhancing the effecttiveness of financial reporting practices. This study examines the role of financial literacy, the use of accounting information systems, and training in enhancing the effectiveness of financial reporting among SMEs. A quantitative approach was applied using survey data collected from 100 SME actors in Boyolali Regency, selected based on specific criteria. The data were analyzed using multiple linear regression after passing instrument testing and classical assumption procedures. The findings reveal that financial literacy, the utilization of accounting information systems, and training each contribute positively to the effectiveness of financial reporting. Furthermore, these variables collectively explain a substantial portion of the variation in reporting quality. The findings suggest that strengthening financial knowledge, encouraging the adoption of accounting technology, and providing continuous training are essential steps in improving financial reporting practices among SMEs.
Pengaruh Teknologi Informasi dan Kualitas Audit Terhadap Keandalan Laporan Keuangan: Studi Empiris Sektor Keuangan di Alor Nusa Tenggara Timur Risma Ernilamsari; Aris Eddy Sarwono; Sinta Putriana
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/b1fynp28

Abstract

The reliability of financial reports is a critical requirement for stakeholders, yet its achievement remains a challenge in Alor Regency. This study examines the effect of information technology and audit quality on financial report reliability, both partially and simultaneously, across public and private sectors in Alor Regency. Data were collected through questionnaires from 68 respondents selected via purposive sampling, comprising accounting staff, auditors, treasurers, and managers. Multiple linear regression was used for analysis after classical assumption tests were fulfilled. Results indicate that information technology has no significant partial effect on financial report reliability (sig. 0.102), while audit quality has a positive and significant partial effect (sig. 0.000; coefficient 0.666) as the most dominant variable. Simultaneously, both variables produce a significant effect with an F-value of 50.746, explaining 59.8% of the variation in financial report reliability. This study concludes that strengthening audit functions and improving information technology capacity must be carried out together to enhance financial report reliability in Alor Regency.
Co-Authors Ade Ira Maya Feni Amalina Fatika Putri Aprilia Dista Aranssa Dwiveronikca Rajagukguk Ayu Intan Febriana Bintang Fadillah Cipryana - Wahyuningtyas Dela Ayu Kaswadi Desinta Pratiwi Desy Novitasari Dewi Saptantinah Puji Astuti Djoko - Kristianto Elly Setyawati Fadjar Harimurti Handayani, Asih Hesty Retno Hapsari Hudi Kurniawanto Intania Sari Jais Rahmawati Krisna Puji Rahayu Lira Mareta Ramadhani Marjam Desma Rahadhini Muhamad Nuralamsah Nanda Estie Yuneriya Noor Huda Novia Kurniawati Noviyanti, Diva OktaAzrul Ananda Priola Meilida Retno Setyowati Risma Ernilamsari Sanusi Dwiky Sanyoto Shela Aprelia Sinta Putriana Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami