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PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
BISMA: Jurnal Bisnis dan Manajemen Vol 17 No 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
Improving critical thinking skills in business mathematics lectures through problem base learning Hidayat, Rachmat; Apriwandi, Apriwandi; Christine, Debbie
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.5104

Abstract

Students' mathematical critical thinking skills have not been optimally developed. Skill development is done through PBL (Problem Base Learning) strategy. The study aims to determine the impact of PBL on critical thinking skills using an experimental design with a control group. Business students who were taking Business Mathematics courses in Bandung city became the population. The research sample was 107 first semester business students who were taking mathematics courses. The sample was randomly selected by class. The research instrument was developed by the researcher and was in the form of a test with moderate difficulty and good differentiating power, high validity and reliability. Data were analyzed by one and two-way ANOVA. The results of the study: (1) the critical thinking ability of students who learn through PBL is better than those who learn conventionally, (2) the critical thinking ability of students with high, medium and low initial abilities who learn through PBL is not better than those who learn conventionally, (3) the effect of learning on critical thinking ability does not depend on initial ability, (4) the attitude of students who learn through PBL is more positive than those who learn conventionally.