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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal AKSI (Akuntansi dan Sistem Informasi)
Dwiyanti, Erina
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Pengaruh Faktor Psikologis Dan Kualitas Informasi Terhadap Keputusan Melakukan Pinjaman Online Melalui Peer-To-Peer Lending Di Masa Pandemi Covid-19 (Studi Kasus Pada Mahasiswa Angkatan 2017 Universitas Pendidikan Ganesha) Dwiyanti, Erina; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34773

Abstract

The purpose of this research was to determine the partially effect of psychological factors, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic. This research uses quantitative methods. This research is a correlational study which aims to determine whether there is a relationship between the variables involved in an object or subject under study. The sampling technique was carried out by using proportional purposive sampling. Data obtained through questionnaires distributed via google form to 340 respondents with the criteria of Ganesha University of Education active students who borrow through peer-to-peer lending and earn income regularly every month. The data obtained were then tested and analyzed using the data quality test method, classical assumption test, and multiple linear regression test. The results showed that all independent variables, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information partially had a positive and significant effect on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic.
Implementing Digital Technology in Public Financial Information Presentation Dwiyanti, Erina; Prayudi, Made Aristia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.926

Abstract

The implementation of digital technology has become an essential initiative in improving transparency, efficiency, and accountability in the management and dissemination of public financial information. This study aims to examine the benefits, challenges, and strategic considerations associated with the adoption of digital technology in presenting public sector financial data. Using a qualitative approach based on a comprehensive literature review, the study highlights how digitalization enables real-time access to financial information, minimizes the risk of human error, and enhances public trust in financial governance processes. Despite these advantages, the research also identifies persistent challenges, such as inadequate infrastructure, limited technical capacity, and uneven digital readiness across government institutions. To address these issues, the study proposes several practical recommendations, including the development of supportive regulatory frameworks, increased investment in digital infrastructure, and the implementation of targeted training programs for public sector personnel. Overall, this research contributes both theoretical understanding and practical insights to advance the digital transformation of public financial management.
Co-Authors Made Aristia Prayudi Nyoman Trisna Herawati