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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) AKRUAL: Jurnal Akuntansi Jurnal Pendidikan Ekonomi & Bisnis Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) AFEBI Islamic Finance and Economic Review EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Akuntansi Abimanyu: Journal of Community Engagement BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA International Journal Of Economics Social And Technology Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU)
Hariyati
Fakultas Ekonomi Universitas Negeri Surabaya
Arts Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The TOE Theory Perspective on the Adoption of Accounting Information Systems: The Role of Innovative Leadership as a Catalyst for Public Sector Digitalization Gita Panji Sasmita; Imaniar Septiani Rais; Intan Nita Isbach; Hariyati; Eni Wuryani
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1723

Abstract

While the Technology-Organization-Environment (TOE) framework is widely used to understand how organizations adopt new technologies. However, its relevance in the public sector where digitalization is often a mandatory compliance rather than a voluntary choice remains underexplored. This study bridges that gap by investigating how Technological Capital, Organizational Culture, and Environmental Uncertainty drive the adoption of Accounting Information Systems (AIS), specifically the Local Government Information System (SIPD). Additionally, we examine whether Innovative Leadership acts as a catalyst in this process. Using a quantitative explanatory design, we surveyed 187 civil servants operating the SIPD in the Rembang and Madiun Regencies. The SEM-PLS analysis reveals a compelling dynamic: Technological Capital and Environmental Uncertainty significantly propel AIS adoption, whereas Organizational Culture shows no meaningful impact. Interestingly, Innovative Leadership effectively strengthens the role of Technological Capital but does not moderate the organizational and environmental factors. These findings offer a fresh theoretical perspective on the TOE framework, suggesting that in heavily regulated government settings, tangible infrastructure and external regulatory pressures simply override internal cultural readiness. For local governments, this underscores a clear practical directive: accelerating digital transformation requires prioritizing concrete technological investments and positioning digitally competent leaders, rather than relying solely on cultural shifts.  
Pendampingan Digital Marketing Pada UMKM Tas Talikur, Kabupaten Blitar, Jawa Timur Hariyati; Dian Anita Nuswantara; Lintang Venusita
Abimanyu : Jornal of Community Engagement Vol 6 No 2 (2025): August 2025
Publisher : Universitas Negeri Surabaya

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Abstract

The PKM activity was carried out in order to help Talikur Bag MSMEs engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java, become digitally literate MSMEs. In order to have the ability in digital marketing, Talikur Bag business actors in the village must have an understanding, skills and implement sustainable digital marketing which can ultimately increase sales. It is necessary to carry out PKM related to digital marketing to compete in the digital world. Digital Marketing is the key to the success of a business carried out, which in this activity includes promotional activities and seeking market share through digital media by utilizing several digital platforms. This activity was held on May 3, 2024 online at 16.00-18.00 and May 4-5, 2024 offline at: FX Labs Coffee & Eatery, Jl. Ahmad Yani no 121 Blitar starting at: 08.00 - 15.30. This activity was attended by 10 (ten) UMKM. UMKM Talikur Bag actors engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java. The materials discussed were: Marketing strategies, Creating Digital Marketing content, Digital Marketing as a whole.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN TRANSFORMASI DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2022-2024 Salma Seftya Nabila; Hariyati Hariyati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nszy7k30

Abstract

Perusahaan perbankan memiliki peran penting dalam perekonomian nasional. Namun, perusahaan perbankan masih menunjukkan tantangan terhadap kinerja keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan, serta peran transformasi digital sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif. Metode purposive sampling digunakan sebagai metode pemilihan sampel, sehingga diperoleh 111 sampel. Teknik analisis data menggunakan Partial Least Square-Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, serta transformasi digital memoderasi pengaruh intellectual capital terhadap kinerja keuangan, dengan arah positif yang artinya memperkuat pengaruh intellectual capital terhadap kinerja keuangan.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI Qonita Hilda Zaidah; Hariyati Hariyati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/32rpfg10

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dengan Good Corporte Governance (GCG) sebagai variabel moderasi terhadap kiner. Penelitian ini menggunakan pengukuran CSR Disclosure Index berdasarkan Global Initiative Report (GRI) Standar 2021, dewan komisaris independen dan komite audit sebagai pengukuran dari GCG, serta kinerja keuangan yang meggunakan Return on Assets (ROA). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang bersumber dari situs resmi Bursa Efek Indonesia (BEI). Populasi yang digunakan meruapakan perusahaan sektor energi yang terdaftar di BEI pada periode 2022-2024. Populasi dipilih dengan menggunakam teknik purposive sampling dengan menetapkan kriteria-kriteria tertentu sehingga menghasilkan sampel sebanyak 54. Pengujian menggunakan software SPSS 29 untuk mengolah data. Hasil penelitian menunjukan bahwa CSR berpengaruh positif terhadap kinerja keuangan, namun dewan komisaris dan komite audit tidak memoderasi pengaruh CSR terhadap kinerja keuangan.
Co-Authors Aisyaturrahmi Ameilia Karisma Anggraini Risky Muliawati Bambang Tjahjadi Caesavira Kurniadewi Purnomo Dewi Prastiwi Dian Anita Nuswantara Eni Wuryani Giska Savira Gita Panji Sasmita Harti Imaniar Septiani Rais Intan Nita Isbach Lintang Venusita Made Dudy Satyawan Moch. Khoirul Anwar Monika Dyah Novy Larashati Ningsih, Kurnia Nurlaili, Alifatun Prabowo Prabowo Qonita Hilda Zaidah Richard Jannuar Ade Irawan Wairisal Rio Dwijaya Salma Seftya Nabila Selviana Nuri Rahayu Siti Nurul Qomariyah Sonia Vanesa Setyawati Sri Arum Endang Setyowati Suryanti Susi Handayani Waspodo Tjipto Subroto