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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Equity: Jurnal Akuntansi Jurnal Nirta: Studi Inovasi
Saptantinah, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Literasi Digital dalam Memoderasi Pengaruh Sistem Informasi Akuntansi Persediaan terhadap Efisiensi Operasional Minimarket Ajeng Sukma Larasati; Saptantinah, Dewi
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.264

Abstract

Perkembangan pesat sektor ritel modern di Indonesia menuntut pelaku usaha, khususnya minimarket, untuk terus meningkatkan efisiensi operasional agar tetap kompetitif. Penelitian ini bertujuan untuk mengevaluasi pengaruh sistem informasi akuntansi persediaan (SIAP) terhadap efisiensi operasional, dengan literasi digital sebagai variabel yang memoderasi hubungan tersebut. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 43 pengelola minimarket di Kecamatan Colomadu. Data yang diperoleh diuji validitas dan realibilitas dan hasilnya menunjukkan bahwa seluruh instrumen penelitian valid dan variabel. Selanjutnya data telah memenuhi uji asumsi klasik, yaitu lolos uji normalitas, tidak terjadi multikolinearitas, bebas dari autokorelasi dan lolos uji heteroskedastisitas. Uji hipotesis menggunakan regresi linear berganda dan analisis moderasi (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Persediaan berpengaruh positif signifikan terhadap efisiensi operasional, begitu pula dengan literasi digital secara langsung. Namun, literasi digital tidak terbukti memoderasi hubungan antara Sistem Informasi Akuntansi Persediaan dan efisiensi operasional. Temuan ini menegaskan pentingnya penggunaan Sistem Informasi Akuntansi Persediaan dan peningkatan kompetensi digital dalam rangka optimalisasi operasional minimarket.
Managing BOS Fund: The Role of Transparency, IT, and Accountability in Surakarta School Aprilita, Ruth; Saptantinah, Dewi
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.681

Abstract

This study examines the influence of transparency, the utilization of information technology, and accountability on the management of School Operational Assistance (BOS) funds. Employing a quantitative approach, primary data were collected from 84 respondents including principals, treasurers, and committee members from all public junior high schools in Surakarta through a saturated sampling technique. Data analysis was conducted by testing the research instruments using validity, reliability, and classical assumption tests, followed by multiple linear regression analysis. The findings reveal that both transparency and the adoption of information technology exert a significant positive effect on the effectiveness of BOS fund management. In other words, fund management improves when public information is made accessible and supported by information systems that facilitate efficient communication. In contrast, financial accountability did not demonstrate a significant effect, implying that compliance with standard operating procedures alone does not necessarily enhance fund management practices. Moreover, the regression model employed was shown to significantly predict effectiveness, accounting for a substantial proportion of the observed variance.
Co-Authors Afifah Nur Hidayah Ajeng Sukma Larasati Aprilita, Ruth Avriyanti, Ria Dewangga, Cipta DJOKO KRISTIANTO Dwi Maulida, Lelly Faricha Fadjar Harimurti Irine Mei Hapsari Murwanti, Imawati Hari Sari, Intan Prastika Siti Nur Aini, Siti Nur Sunarti Yeskia Martha Sasmita