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All Journal Jurnal Telaah dan Riset Akuntansi Managament Insight: Jurnal Ilmiah Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa International Journal of Social Service and Research Prosiding Konferensi Nasional PKM-CSR Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Indonesia Raya Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Effective Community Services Jurnal Fairness West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Isma Coryanata
Jurusan Akuntansi Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Niat Mahasiswa Melakukan Tindakan Whistleblowing pada Kecurangan Akademik Salfitri, Deanisa Puspa; Coryanata, Isma
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1061

Abstract

Whistleblowing is considered one of the effective ways to avoid and detect in revealing cheating in college. This study uses the Theory of Planned Behavior (TPB) to analyze the complex interaction between three main factors in whistleblowing, namely individual, situational, and organizational factors. This study used primary data through questionnaires obtained from 182 active students from various universities' in Indonesia. This study used data analysis assisted by SPSS 26 software. The findings prove that the factors analyzed in this study have an impact on students' intentions to whistleblowing academic cheating, both collectively and partially. The results of this study prove that the bystander effect does not influence students' choices to whistleblowing academic fraud. When there are more individuals around when fraud occurs, the likelihood of a potential whistleblower discouraging reporting the fraud they witness is higher. While anonymous reporting channels, moral intensity, and trust in leaders positively affect students' intentions to whistleblowing academic fraud.
“PENGARUH PEMAHAMAN DASAR AKUNTANSI, PENGETAHUAN KEWIRAUSAHAAN, E-COMMERCE, DAN MOTIVASI TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA” Akbar, Sandi Muhammad; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11498

Abstract

This research aims to examine the influence of basic accounting understanding, entrepreneurial knowledge, e-commerce, as well as motivation and interest in entrepreneurship among accounting students at the University of Bengkulu. In this study, the population used was 320 people with the criteria being students of the 7th and 5th semester accounting study program who had taken accounting introduction and entrepreneurship courses and using a non-probability sampling method based on the results of calculations using the Slovin formula, a research sample of 76 students was obtained. In this research, the method used is a quantitative method, SPSS 27 using in this research to testing hypotheses and processing data. The results of this research show that accounting understanding, entrepreneurial knowledge, e-commerce, motivation have a simultaneously affect interest in entrepreneurship among accounting students at the University of Bengkulu .
PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI PENDAMPING DESA, KOMPETENSI APARATUR DESA, KUALITAS PENGAWASAN BADAN PERMUSYAWARATAN DESA SERTA KOMITMEN PEMERINTAHAN DAERAH TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA Dilla, Anisyah Martha; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11560

Abstract

This study aims to test and prove the influence of community participation variables, the competence of village assistants, the competence of village officials, the quality of supervision of village consultative bodies and the commitment of local governments to the successful management of village funds in Kaur Tengah District, Kaur Regency. This research uses quantitative methods. The sampling technique used is non probability sampling (saturated sampling) and the type of data in this study is primary data. The sample in this study were all village governments (Village Head (Kades), Village Secretary (Sekdes), Village Treasurer, Head of Affairs (Kaur), Section Head (Kasi)) as many as 96 people. The data collection technique used in this study was through distributing questionnaires to respondents. Technical analysis and hypothesis testing using Partial Least Square (PLS) tools using SmartPLS 4.0 application software. The results of this study indicate that community participation, the competence of village assistants, the competence of village officials have a positive and significant effect on the successful management of village funds, and the quality of supervision of village councils and local government commitment have no effect on the successful management of village funds.
PENGARUH E-COMMERCE, SELF EFFICACY DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA PENGAMBILAN KEPUTUSAN DALAM BERWIRAUSAHA Batubara, Ayu Handayani; Coryanata, Isma
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11570

Abstract

The purpose of this study is to evaluate three factors: the effect of e-commerce, self-efficacy, and accounting information systems on the decision to pursue entrepreneurship. This research uses an associative quantitative approach. The population in this study were active students of the accounting study program at the Faculty of Economics and Business, Bengkulu University. This research uses a survey method by distributing questionnaires. Using purposive sampling technique, this study involved active students majoring in accounting semesters 5 and 7 who took accounting information systems and entrepreneurship classes. Based on statistical tests conducted, the results showed that e-commerce and self-efficacy affect student entrepreneurship decisions, while accounting information systems have no effect on student entrepreneurship decisions. This research is expected to help students in making entrepreneurial decisions. In this way, they continue to develop their personal skills and accounting knowledge until they become successful entrepreneurs.
Faktor yang Memengaruhi Kepuasan Pengguna Sistem Akuntansi Keuangan Tingkat Instansi (Sakti) dan Konsekuensinya terhadap Kinerja Pengelola Keuangan Resilia Novita Indra Sari; Robinson; Isma Coryanata
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.459

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas informasi, kualitas sistem informasi, dan kualitas layanan terhadap kepuasan pengguna, serta menguji pengaruh kepuasan pengguna terhadap kinerja pengelola keuangan satuan kerja di lingkungan Kejaksaan Tinggi Bengkulu. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan pengumpulan data melalui kuesioner online. Responden terdiri dari 33 pengguna Sistem Akuntansi Keuangan Tingkat Instansi (SAKTI) yang berperan sebagai pengelola keuangan, tersebar di 11 Kantor Kejaksaan Tinggi dan Kejaksaan Negeri di Provinsi Bengkulu. Analisis data dilakukan menggunakan metode deskriptif dan Partial Least Square (PLS). Hasil penelitian mengungkapkan empat temuan utama. Pertama, kualitas informasi terbukti berpengaruh positif dan signifikan terhadap kepuasan pengguna aplikasi SAKTI. Kedua, kualitas sistem juga menunjukkan pengaruh positif dan signifikan terhadap kepuasan pengguna. Ketiga, berbeda dengan dua variabel sebelumnya, kualitas layanan tidak memiliki pengaruh signifikan terhadap kepuasan pengguna. Keempat, kepuasan pengguna memiliki pengaruh positif yang sangat kuat dan signifikan terhadap manfaat bersih, yang dalam konteks ini diukur melalui kinerja pengelola keuangan. Temuan ini mengindikasikan bahwa peningkatan kualitas informasi dan kualitas sistem merupakan faktor krusial dalam meningkatkan kepuasan pengguna SAKTI. Selanjutnya, kepuasan pengguna yang tinggi secara langsung berkontribusi terhadap peningkatan kinerja pengelola keuangan satuan kerja di lingkungan Kejaksaan Tinggi Bengkulu.
Analisis Literasi Akuntansi, Literasi Keuangan dan Penggunaan Aplikasi Keuangan terhadap Kualitas Pengelolaan Keuangan Retnawati Siregar; M. Toyib; Nurhanimah Nurhanimah; Meilivia M. G Suak; Isma Coryanata
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10110

Abstract

Penelitian yang dilakukan bertujuan untuk menganalisis literasi akuntansi, literasi keuangan, dan penggunaan aplikasi keuangan terhadap kualitas pengelolaan keuangan. Objek penelitian dilakukan pada generasi sandwich yang berdomisili di Kota Medan. Generasi sandwich merupakan kelompok masyarakat produktif yang memiliki tanggung jawab finansial terhadap diri sendiri, keluarga inti, dan orang tua sehingga membutuhkan kemampuan pengelolaan keuangan yang baik. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data ini dilakukan melalui penyebaran kuesioner. Sampel diperoleh 100 responden generasi sandwich di Kota Medan dengan teknik purposive sampling. Metode analisis data menggunakan regresi linear berganda dengan bantuan program IBM SPSS Statistics 26. Adapun hasil penelitian ini menunjukkan bahwa literasi akuntansi berpengaruh positif dan signifikan terhadap kualitas pengelolaan keuangan generasi sandwich di Kota Medan. Literasi keuangan juga berpengaruh positif dan signifikan terhadap kualitas pengelolaan keuangan generasi sandwich di Kota Medan. Selain itu, penggunaan aplikasi keuangan memiliki pengaruh positif dan signifikan terhadap kualitas pengelolaan keuangan generasi sandwich di Kota Medan. Hasil secara simultan bahwa literasi akuntansi, literasi keuangan, dan penggunaan aplikasi keuangan berpengaruh positif signifikan terhadap kualitas pengelolaan keuangan generasi sandwich di Kota Medan. Penelitian ini menunjukkan bahwa peningkatan literasi akuntansi, keuangan dan pemanfaatan teknologi keuangan dapat membantu generasi sandwich dalam kualitas pengelolaan keuangan secara lebih efektif dan efisien.
Co-Authors Abdullah Abdullah Abdullah Abdullah Akbar, Sandi Muhammad Anisyah Martha Dilla Annisa Qurrata A’yun Ayu Handayani Batubara Batubara, Ayu Handayani Darius Darius Dilla, Anisyah Martha Eddy Suranta Elisa Hawalia Ramli Elsa Purnama Sari Fachruzzaman - Fachruzzaman, Fachruzzaman Fadli Fadli Fadli Fadli Halimatusyadiah Halimatusyadiah Husaini Husaini Irkhos Irkhos Irkhos Irkhos Irwansyah Irwansyah Jarmuji Jarmuji Judijanto, Loso Lisa Martiah Nila Puspita Lismawati M Toyib Mega Fatimah Rosana Meilivia M. G Suak Melly Susanti Muhamad Sil Nanang Sugianto Niarti, Upi Nikmah Nikmah Nindita, Nansi Ria Novitasari, Salwa Aulia Nurhanimah Nurhanimah Nurhayadi, Willy Nurna Aziza Pancawat, Emmy Pratana Puspa Midiastuty Qodari, Amimah Resilia Novita Indra Sari Retnawati Siregar Ridwan Nurazi, Ridwan Rio Akbar, Muhammad Robinson Salfitri, Deanisa Puspa Sandi Muhammad Akbar Sella Gusti Pratiwi Sukardi Sukardi Susanti, May Vika Fitranita Wijayanti, Indah Oktari