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All Journal Jurnal Akuntansi Indonesia KEUNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Apssai Accounting Review (ApAR)
Hastuti, Theresia Dwi
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : KEUNIS

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH MENGGUNAKAN M-BANKING BERDASARKAN TEORI TAM Caroline, Christine Clara; Hastuti, Theresia Dwi
KEUNIS Vol. 9 No. 2 (2021): JULI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2224.813 KB) | DOI: 10.32497/keunis.v9i2.2819

Abstract

This study aims to determine the positive influence of Perceived Ease of Use (PEOU), Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Subjective Norm (SN), Subjective Norm (SN) on Intention to Use (ITU), and To determine the positive effect of Attitude (A) on Intention to Use (ITU). The sample is 207 respondents using M-Banking in Yogyakarta. SEM AMOS is used and has an effect on attitudes (A) of M-Banking users, Subjective Norms (NS) have a positive effect on interest in using (ITU) M-Banking, Perceived ease of use (PEOU) has a positive effect on perceived benefits (PU). M-Banking, Perceived Benefit (PU) has a positive effect on Interest in Using (ITU) M-Banking, Subjective Norms (SN) has a positive effect on Perceived Benefit (PU) M-Banking, Subjective Norms (NS) there is a relationship with interest (ITU) ) M-Banking, Attitude (A) there is a relationship in (ITU) M-Banking.
THE IMPACT OF AUDIT QUALITY, AUDIT COMMITTE, AND INTERNAL CONTROL SYSTEMS ON FINANCIAL REPORT QUALITY (IDX FINANCE SECTOR) Sem, Dea Van; Hastuti, Theresia Dwi
KEUNIS Vol. 12 No. 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5507

Abstract

The objective of this study is to examine the impact of audit quality, audit committees, and internal control systems on the quality of financial reporting. The study population consists of financial companies listed on the IDX during the period 2018-2022. Secondary data in the form of annual reports were obtained from the website www.idx.co.id, and data were collected from 230 financial companies using the purposive sampling method. This study uses multiple linear regression analysis with the help of SPSS version 25. The results indicate that the internal control system has a positive impact on the quality of financial reports. However, neither audit quality nor audit committee has any effect on the quality of financial reports.
IMPLEMENTATION OF INFORMATION TECHNOLOGY IN FINANCIAL SYSTEM AT UNIVERSITY X Retta, Intan Ilsa Alma; Hastuti, Theresia Dwi
KEUNIS Vol. 11 No. 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4199

Abstract

The rapid development of technology requires organizations to keep up with innovation in order to achieve competitive advantages. University X is a university that is beginning to prepare for this wave of change by implementing a system in the financial transaction process. This study aims to analyze the application of information technology in the financial system at University X. The data collection approach used in this study is the interview method. It is a qualitative descriptive study that uses primary data. The respondents in this study were those who were directly involved in the transition process from manual work before 2011 to using the new IFS system in 2022, including the Deputy Chancellor for Finance, Head of Finance, Staff of the Salary Section of the Finance Section, Staff of the Bookkeeping Section of the Finance Section, and System Staff in the HR Section. The results of the analysis can be concluded: before 2011, a manual system was implemented, then from 2011 to 2016, an intranet system was implemented; from 2016 to 2018, the development was intranet system A; from 2019 to 2020, the K-system; and from 2022 until now, IFS. However, before 2019, the payroll division was still worked out manually using simple Excel and printed payslips. From 2019 to 2020, a new system was implemented that could provide notifications of expired allowances. The findings in this study can be used to assist universities dealing with technological changes, especially in the process of implementing a new financial system so that it can be accepted by its users and, moreover, the system is actually implemented successfully in an organization.
EFFECTIVENESS AND EFFICIENCY OF INTERNAL CONTROL OVER THE MANAGEMENT OF HUMAN RESOURCES OF XYZ GAS STATIONS Felicia, Ellen; Hastuti, Theresia Dwi
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5369

Abstract

The purpose of this study was to determine the effectiveness and efficiency of internal control in managing human resources at XYZ Gas Stations. This research uses a qualitative method. This research collected primary data by conducting interviews with the Director, Manager, and Supervisor of XYZ Gas Station and documenting related files. Researchers found several problems related to human resource management such as contracts with partners and Pertamina Corporation that are not clearly managed, employees who do not carry out their job descriptions properly, inaccuracy in calculating sales rewards and ineffective HR control systems. The results of this study indicate that human resource management including internal control implemented by XYZ Gas Station has not run optimally and XYZ Gas Station must discuss with the Internal Control Unit in handling human resource management.
Co-Authors averina, Putri Caroline, Christine Clara Felicia, Ellen Herawati, Lisa Dwi Retta, Intan Ilsa Alma S, Liauw Benedicta Fonny Sem, Dea Van Sugiyarto Sugiyarto