Claim Missing Document
Check
Articles

Found 22 Documents
Search

Penggunaan Mobile Payment Pada Mahasiswa Telkom University Sri Rahayu; Pamungkas Rafli Priyanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1261

Abstract

This research aimed to analyze the effect of perceived usefulness, perceived ease of use, perceived trust, and perceived risk on the use of mobile payments by Telkom University students. The use of mobile payments is a method that can be used as an alternative to cash, checks, credit cards, and debit cards and can create new opportunities for payment methods. The population in this study was all Telkom University students. The sampling technique used is the probability sampling technique. The sample used was 282 respondents. Data was obtained through the distribution of questionnaires through Google Forms. The analytical method uses multiple linear regression analysis using SPSS version 26 software. The results show that perceived usefulness, perceived ease of use, perceived trust, and perceived risk have a positive effect on the use of mobile payments. The results of this study are expected to provide an overview for digital payment service providers to improve service quality in using mobile payments so that they can maintain user consistency, increase security so the user trust does not decrease, and pay attention to risks that may occurarticle.
Opini Audit, Dana Perimbangan, Kondisi Keuangan dan Pengungkapan Informasi Keuangan Pemerintah Daerah Errina Aprilia Putri; Sri Rahayu; Tri Utami Lestari
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p13

Abstract

This study aims to determine the effect of audit opinions, balancing funds, and financial conditions on the disclosure of local government financial information, especially on the official website owned. This research is a quantitative study that uses secondary data from the financial statements of 34 Indonesian provincial governments for the 2019-2020 period as many as 68 samples. The analysis in this study used logistic regression analysis with SPSS 26. The results showed that audit opinion and financial condition had no effect on the disclosure of local government financial information. Balancing funds have a negative effect on the disclosure of local government financial information. Keywords: Audit Opinion; Intergovernmental Revenue; Financial Condition; Disclosure of Local Government Financial Information