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This Author published in this journals
All Journal The International Journal of Business Review (The Jobs Review) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Anda Dwi Haryadi
Jurusan Akuntansi Politeknik Negeri Padang
Economics, Econometrics & Finance

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Penerapan Innovation Diffusion Theory terhadap Niat Mengadopsi Fintech Peer to Peer Lending Suryafma, Yola; Haryadi, Anda Dwi; Afni, Zalida
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.50

Abstract

Penelitian ini bertujuan untuk mengetahui karakteristik inovasi yang mempengaruhi niat adopsi terhadap fintech peer to peer lending dengan menggunakan Innovation Diffusion Theory. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner. Sampel penelitian ini sebanyak 239 responden yang menggunakan fintech peer to peer lending di Indonesia. Penelitian ini menggunakan analisis regresi linear berganda untuk pengujian hipotesis yang diolah dengan alat bantu program komputer SPSS Versi 25.0. Hasil penelitian menunjukkan bahwa secara parsial karakteristik inovasi yaitu relative advantage, compatibility dan trialability berpengaruh positif terhadap niat adopsi fintech peer to peer lending sedangkan complexity dan observability tidak berpengaruh terhadap niat adopsi fintech peer to peer lending.
Pengaruh Persepsi Akuntabilitas, Kompetensi, Profesionalisme, Integritas dan Objektivitas Terhadap Persepsi Kualitas Audit Anggraini, Astri; Djefris, Dedy; Haryadi, Anda Dwi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 1 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i1.92

Abstract

This study aims to determine the influence of perceptions of accountability, competence, professionalism, integrity, and objectivity on the perception of audit quality, while the variables used in the research are accountability, competence, professionalism, integrity, and objectivity as independent variables, while audit quality as dependent variables. The population in this study were auditors working at a Public Accounting Firm in the South Jakarta area, data collection using primary data and sampling was carried out using the purposive sampling method with the number of samples obtained as many as 98 respondents. Data collection is carried out by distributing questionnaires through a google form which is intended to be filled out by auditors working at a Public Accounting Firm in the South Jakarta area. Data processing using SPSS V.25 software. The results of this study show that the auditor accountability variable has no influence on the quality of the audit, while the variables of auditor competence, auditor professionalism, auditor integrity and auditor objectivity have an influence on audit quality.
Model of Competency Development for Accounting Students: Case Study: Auditing Course Afni, Zalida; Haryadi, Anda Dwi
The International Journal of Business Review (The Jobs Review) Vol 7, No 2 (2024): The International Journal of Business Review. December 2024
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v7i2.63966

Abstract

This study aims to identify relevant competencies for accounting students in auditing and design a relevant learning model to face the disruption era. This research uses a survey method with a descriptive quantitative approach. The selection sample technique in this study used purposive sampling technique involving practitioners in the fields of accounting, finance and auditing. The results showed that the relevant competencies for accounting students in the field of auditing in accordance with industry needs are intellectual, technical and functional, organizational and management, interpersonal and communication, and personal competencies. Meanwhile, the design of the learning model in this study is based on learning methods that are relevant to universities and in accordance with industry needs. The learning methods used are lectures, group discussions, and cooperative learning for Audit Fundamentals, group discussions and simulations for Advanced Audit, case-based learning and project-based learning for Audit Practicum.
Co-Authors Astri Anggraini, Astri Dedy Djefris Suryafma, Yola Zalida Afni