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All Journal JSMA (Jurnal Sains Manajemen dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
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Sekolah Tinggi Ilmu Ekonomi STAN IM, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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INVESTIGATING THE EFFECT OF INTERNET BANKING QUALITY DURING AND AFTER THE PANDEMIC: A COMPARATIVE ANALYSIS Nur Hayati; Wulan Lela Sari; Muji Rahayu
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.55

Abstract

This study aims to analyze the quality of Internet Banking services and their impact on customer satisfaction at State Owned Banks in Bandung before and after the COVID-19 pandemic. The seven independent variables used are response speed, data security, ease of use, user interface quality, accessibility, service availability, service quality, and information and communication technology, while the dependent variable is customer satisfaction. The survey method was used to collect data from 100 respondents who are customers of State-Owned Banks in Bandung. Multiple regression analysis was carried out to determine the relationship between the independent variable and the dependent variable accompanied by a different test. The results showed that Internet Banking Service Quality during and after the Covid 19 Pandemic period had a positive and significant effect simultaneously, while partially only the Service Quality and Information and Communication Technology variables had a positive and significant effect during and after Covid 19, while other variables had a positive effect but not significant. In addition, this study also concluded that there was a decrease in the Information and Communication Technology and Service Quality variables after the pandemic compared to during the pandemic from customer perceptions. The implication is that in the New Normal era, apart from the two dominant aspects mentioned above, there are indications that State Owned Bank is trying to improve its service quality through other variables to increase customer satisfaction.
THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE Dani Sopian; Wulan Laelasari; Intan Pramesti Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.111

Abstract

This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
Perancangan Model Sistem Akuntansi Berbasis Blockchain untuk Meningkatkan Transparansi dan Auditabilitas Laporan Keuangan UMKM Sektor Fashion Sopian, Dani; Rustam, Yudhi Widya Arthana; Laelasari, Wulan
JSMA Vol 17 No 2 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i2.255

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) fashion menghadapi kendala signifikan dalam menyajikan laporan keuangan yang transparan dan dapat diaudit, sebuah isu yang sering kali membatasi potensi pertumbuhan dan akses mereka ke sumber pendanaan. Penelitian ini mengusulkan perancangan model sistem akuntansi berbasis blockchain sebagai solusi untuk mengatasi masalah tersebut. Dengan menerapkan metode campuran (mixed-methods), riset ini mengintegrasikan wawasan kualitatif dari wawancara mendalam dengan 15 responden dan data kuantitatif dari 50 responden kuesioner. Analisis yang dilakukan bertujuan mengukur pengaruh niat adopsi terhadap kualitas laporan keuangan, dengan peran mediasi dari kepercayaan dan keandalan data, serta peran moderasi dari pemahaman teknologi dan lingkungan eksternal. Hasil penelitian ini membuktikan bahwa niat adopsi memiliki dampak positif dan signifikan terhadap kualitas laporan keuangan, di mana hubungan ini secara efektif dimediasi oleh kepercayaan dan keandalan data. Lebih jauh, ditemukan bahwa pemahaman teknologi dan lingkungan eksternal secara signifikan memperkuat pengaruh niat adopsi terhadap kualitas laporan. Temuan-temuan ini menjadi dasar perancangan sebuah model akuntansi terintegrasi berbasis blockchain yang aman. Model ini diharapkan dapat menjadi panduan praktis bagi UMKM sektor fashion untuk meningkatkan transparansi, efisiensi operasional, dan daya saing mereka.
Co-Authors Dani Sopian Intan Pramesti Dewi Muji Rahayu Nur Hayati Yudhi Widya Arthana Rustam