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All Journal Akuisisi : Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Journal of Management Accounting, Tax and Production IIJSE Jurnal Riset Mahasiswa Akuntansi Global Review of Tourism and Social Sciences
Suryantara, Adhitya Bayu
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

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Bagaimana Kondisi Internal dan Eksternal Memengaruhi Mahasiswa Akuntansi menjadi Wirausahawan Ardiansyah, Muhammad Rifki; Suryantara, Adhitya Bayu
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.32254

Abstract

This study aims to determine the influence of internal and external factors on the entrepreneurial interest of accounting students. This research method uses a quantitative method with a sample of accounting students as many as 150 respondents with a sampling technique using purposive sampling. Data collection is through questionnaires or questionnaires, and data is measured using a Likert scale. The data analysis technique uses SmartPLS 4 with the Structural Rural Equation Modeling (SEM) method. The results of the study showed that the variables of employment conditions, e-commerce and capital availability had a positive and significant influence on students' entrepreneurial interests, while the variables of mental accounting and family environment did not have a significant effect on students' entrepreneurial interests.
Pentagonal Resistensi: Faktor Penyebab Rendahnya Implementasi Akuntansi Pada UMKM Suryantara, Adhitya Bayu; Ridhawati, Rini
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7 No 2 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i2.19831

Abstract

MSMEs face obstacles that usually occur in business, the limitations of making financial reports. Limited accounting knowledge makes it difficult for MSMEs to determine the policies to be taken. This research uses an exploratory method to explore the causes of the low implementation of accounting by MSME actors. The informants in this study were owners or financial controllers of 10 MSMEs in the East Lombok Regency. Data collection techniques using interviews and observation are analyzed using transcribing, information reduction, codification, data visualization, and results analysis. The results of the study show that MSMEs think the preparation of accounting reports according to standards has not provided benefits for them. The compilation of reports according to standards is only carried out if there are demands related to capital assistance. MSMEs agree that records are important, and they make records based on a format adapted to the information they need. The five factors, namely educational background, accounting complexity, business size, relations with outsiders, and training received, contributed to building the perceptions of MSME actors in interpreting, compiling, and utilizing their company's accounting information
Co-Authors Adheitya Widaniyansyah, Adheitya Animah Animah Ardiansyah, Muhammad Rifki Ayudia Sokarina Bayu Kurniawan Biana Adha Inapty, Biana Adha Eni Indriani Fikri, Muhammad Ali Hakiki, Mirzan Hanani, Tri Isnawati, ⁠Isnawati Kartikasari, Nungki Kurnianti, Ari Lestari, Baiq Anggun Hilendri Lilik Handajani Martiningsih, RR Sri Pancawati Mawaddah, Tia Nabila, D. Tialurra Della Nafiatun, Failman Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Prihatin, Meliani Putra, I Gede Arse Dana Riandi, Husfan Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Saipul Arni Muhsyaf Siti Hawa Suhaedi, Wirawan Sumita, Nabila Okta Viky Mainnatul Millah Zahirah, Sayyidah Yasmin Zakiro, Fadilla