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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Humanities and Social Studies
Cornelis, Victor
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengujian Model Kontijensi Akuntansi Manajemen Stratejik terhadap Kinerja UKM di Maluku Handojono, Monika; Cornelis, Victor
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2719

Abstract

The sustainability of SMEs is supported by various important factors, both financial and non-financial. This study examines non-financial factors, namely the management accounting adoption model on the performance of SMEs in Maluku. The sample of this study consisted of 63 UKM units located in Ambon City, SBB Regency and Central Maluku Regency. The testing of management accounting adoption contingency models is carried out using path analysis. The result showed that management accounting adoption is a mediator of the relationship between the level of innovation and technology adoption in manufacturing activities with the performance of SMEs. However, this study has not succeeded in proving the relationship between manager characteristics and managers' perceptions of environmental uncertainty with the decision to adopt strategic management accounting by business units. These results indicate that there is a need for further introduction to the benefits of a strategic management accounting system as an important instrument in streamlining the business value chain.
The Role of Financial Literacy as A Moderating Variable in the Impact of Fintech Payments on Consumer Behavior Litamahuputty, Jacomina Vonny; Siahaya, Agus; Cornelis, Victor
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 1 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.9504

Abstract

This study sought to evaluate the moderating effect of financial literacy on the influence of fintech payment on consumer behavior. To explain fintech payment using the Technology Acceptance Model (TAM), which incorporates perceived usefulness and perceived simplicity of use as independent variables. This study is an example of quantitative research. A total of 112 pupils from Politeknik Negeri Ambon were asked to complete questionnaires for this study. The sampling method employed was purposive sampling with specific criteria, which was then analyzed with Smart PLS software. This study demonstrates that perceived utility has a direct and significant influence on consumer behavior. The perception of usability has a direct and substantial effect on consumer behavior. Financial literacy as moderation is able to moderate perceived usefulness and perceived convenience of use in relation to consumption.
Co-Authors Agus Siahaya, Agus Handojono, Monika LITAMAHUPUTTY, JACOMINA VONNY