Articles
<![CDATA[Expanding Technology Acceptance Model 3 Use Innovation Diffusion Theory on Accounting Learning During Pandemic: Insight from Indonesia ]]>
<![CDATA[Kharisa Rachmi Khoirunisa]]>;
<![CDATA[Sony Warsono]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 26, No 1 (2023): IJAR January - April 2023 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.656
<![CDATA[This study adds value to the existing limited literature on TAM 3 model by using Innovation Diffusion Theory to analyze how the intention to use Sidek Akuntamatika, a platform for online practicum learning among accounting lectures and teachers in Indonesia during the recent Covid-19 pandemic. We surveyed 150 accounting lecturers and teachers who signed up for the e-Workshop on Service, Trade, and Manufacturing Accounting and completed the corresponding online practicum. We use Structural Equation Modeling (SEM) as a data analysis method and WARP-PLS version 7.0. as the analytical tool. The findings show that people's opinions of Sidek Akuntamatika improve if the organization can demonstrate its results and its brand is viewed favorably. Then, perceived external control, self-confidence, and playfulness have also been identified as factors that precede a person's estimation of a task's difficulty. This study also found that perceived usefulness and perceived ease of use positively influenced intent to use. As the "innovation diffusion" theory would have it, compatibility is crucial in determining whether people plan to adopt the Sidek Akuntamatika. Government and stakeholders in education need to encourage learning innovations, especially to solve learning activity problems due to the Covid-19 pandemic. On the other hand, lecturers or teachers at the forefront of the transfer of knowledge in accounting learning need to pay more attention to choosing the best learning tool to enhance students' intention in studying.]]>
<![CDATA[Minat Penggunaan E-Money di Masa Pandemi: Studi Kasus Mahasiswa Universitas Lampung ]]>
<![CDATA[Erlina Rufaidah]]>;
<![CDATA[Amar Ma'ruf]]>;
<![CDATA[Pujiati Pujiati]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ Jurnal Bisnis dan Manajemen (JBM) JBM Vol 19 (2023): Issue 1 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Lampung ]]>
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DOI: 10.23960/jbm.v19i1.834
<![CDATA[The Covid-19 pandemic has encouraged massive use of e-money among the public. The lack of interaction between individuals during the pandemic has made e-money an increasingly necessary payment alternative. This research tries to analyze the driving factors behind the interest in using e-money during a pandemic. This study used a survey method on 97 respondents. The research results show evidence that interest in using e-money among students is influenced by perceptions regarding benefits, safety, and convenience. The government and related stakeholders need to increase the value of benefits, security and convenience to encourage the use of e-money among the wider community in the future]]>
<![CDATA[Does Performance Evaluation Mattered? An Explanation from Literature Study ]]>
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Fitri Mareta]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v8i2.5331
<![CDATA[Performance evaluation aims to improve human resources to accelerate the achievement of organizational goals. This systematic review identifies individual performance evaluation indicators and builds a reliable information system based on errors in evaluating performance. This research is qualitative. This research uses secondary data using a literature study approach. A systematic literature search was conducted for peer-reviewed articles published from 1991 to 2022 that discussed performance evaluation. Bibliographical databases include Science Direct, Emerald, JSTOR, and Osiris. Articles must identify individual performance appraisal factors and errors in performance evaluation. The results identify that the organization carries out performance evaluations aimed at reviewing individual performance to determine each individual's potential so that it can be adjusted to the organization's reward and punishment standards. However, several individual performance appraisal factors and errors in a performance evaluation that have important implications for practice are caused by the hello effect, horns effect, central tendency, and strictness and leniency. This study has several limitations because this review covers a range of performance evaluation topics, ignoring many other papers that could provide meaningful insights. Further research can expand the topic of discussion related to performance evaluation indicators, especially in Indonesia. In addition, this review explicitly discusses performance evaluation in the private sector. Further research can specifically discuss public sector performance evaluation so that it has an impact on improving public sector performance and encouraging Good Corporate Governance (GCG).]]>
<![CDATA[Assistance of Halal Certification and Sharia Financial Literacy Training for MSME in Bandar Lampung City ]]>
<![CDATA[Mirza. BR, Aryan Danil]]>;
<![CDATA[Putra, Joni]]>;
<![CDATA[Fathia, Syaharani Noer]]>;
<![CDATA[Septiyanti, Ratna]]>
<![CDATA[ Jurnal Nusantara Mengabdi Vol. 3 No. 1 (2023): Oktober ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jnm.v3i1.2478
<![CDATA[Purpose: The need for halal certifications is increasing. People are beginning to care about the halalness of a product, especially in the food and beverage (F&B) industry. In addition, the low level of Islamic financial literacy in the community, especially in MSMEs in Bandar Lampung City, is a strong reason for the service team. Public education about Islamic finance is necessary from an early age, so that people can better understand the concept of Islamic finance and product development and benefits in the last decade. Method: This service uses the concept of mentoring in the form of Focus Group Discussion (FGD) for education and socialization regarding Islamic financial literacy and introduces the morning halal certification process for business actors in the processed food sector. Result: The Community Service Team took the initiative to provide halal certification assistance to MSME partners to increase products. Limitations: This assistance involves only limited MSMEs, and future assistance can involve more MSMEs to obtain a greater impact. Contribution: MSMEs can have more added value and increase their competitive value in the midst of intense business competition.]]>
<![CDATA[Mengapa Akuntan Tidak Berbohong? Studi Eksperimen pada Perilaku Budgetary Slack ]]>
<![CDATA[Dewi Sukmasari]]>;
<![CDATA[Yenni Agustina]]>;
<![CDATA[Aryan Danil Mirza. BR]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7293
<![CDATA[Individual performance evaluation is usually measured based on his success in achieving targets in organizations. Thus, budget has major influence on individual behavior in organizations. Organization strives to create the most appropriate budgeting system to accommodate the interests of the company, department or business unit and individuals within it. This is because budgeting will have an impact on individual performance which in turn will also have an impact on company performance. Budgetary slack is one of the main problems that often arise in the budgeting process. The gap between the best estimate of performance and the proposed budget causes the company to lose out on getting the maximum performance potential of individuals and profits for the company. In addition, the social pressure causes individuals to behave in a way that deviates from company values. Individuals who experience very strong pressure from both superiors and coworkers will increase the individual's chances of committing unethical actions (budgetary slack). But on the other hand, several studies show that not all individuals are obedient to social pressure from others. Most individuals, especially accountants, refuse to commit unethical actions even though the threat of very severe punishment awaits. We are interested in analyzing this unique phenomenon. Using the experimental research on 90 participants, we found evidence that different levels of individual locus of control can minimize the occurrence of budgetary slack. The results of this study are expected to provide consideration for stakeholders in the financial sector to consider individual personal values as one of the important variables that play a role in budgeting success in companies or organizations.]]>
<![CDATA[Program Pendampingan Komprehensif untuk UMKM Kota Bandar Lampung: Legalitas Usaha dan Literasi Keuangan Syariah ]]>
<![CDATA[Mirza. BR, Aryan Danil]]>;
<![CDATA[Putra, Joni]]>;
<![CDATA[Desriani, Neny]]>;
<![CDATA[Rohman, Fatkhur]]>
<![CDATA[ Jurnal Pemberdayaan Umat Vol. 3 No. 2 (2024): Agustus ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jpu.v3i2.3358
<![CDATA[Purpose: Using the Online Single Submission (OSS) platform (oss.go.id), this mentoring initiative seeks to assist Medium and Small Enterprise (MSME) partners in achieving company legality. The service staff also provides thorough sharia financial training in an effort to inculcate Islamic ideals. This entails improving knowledge of sharia principles, raising awareness of Islamic financial products that are accessible, and making it easier to access finance options for businesses. Methodology: The program takes a multifaceted approach that incorporates discussions, lectures, and practical experience. This approach guarantees that participants may immediately apply the knowledge to their company operations in addition to comprehending the theoretical components. Results: The program has demontrate that MSMEs can better position themselves to obtain finance from a variety of sources and are more capable of attaining sustainable development. These include of government grants and funding initiatives like Islamic banks' Kredit Usaha Rakyat (KUR). Additionally, having a legal corporate standing gives access to larger markets, such as contemporary commerce and export prospects. Limitations: MSMEs in Bandar Lampung City are the focus of this mentoring program because of their need for business legality and comparatively high degree of technology awareness. Contribution: This activity provides significant added value by addressing critical challenges faced by MSMEs, particularly in navigating the legal and financial aspects of business operations. By equipping participants with practical skills and knowledge, the program enhances their ability to compete in increasingly competitive markets.]]>
<![CDATA[Mapping The Landscape of Performance on Budgetary Slack Research: Analysis Using VOSViewer ]]>
<![CDATA[Desriani, Neny]]>;
<![CDATA[Maheswari, Fidela Salsabilla]]>;
<![CDATA[Mirza. BR, Aryan Danil]]>;
<![CDATA[Saputra, M Rizky Rico]]>;
<![CDATA[Handayani, Putri]]>;
<![CDATA[Al-ghifari, Abidzar Septawandra]]>
<![CDATA[ Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J) ]]>
Publisher : <![CDATA[FKIP Universitas Lampung ]]>
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<![CDATA[This study aims to identify the development map of research related to performance on budgetary slack by using bibliometric analysis methods to assess bibliographic data, including the number of authors, number of journals, and keywords of articles. This study uses article publication data from 1981-2023 in research on the theme "Performance on Budgetary Slack". Data collection is done through the Publish or Perish (PoP) application using the source of Scopus indexed articles. This bibliometric analysis is a valuable resource for scholars, students, and practitioners interested in the dynamics of budgetary slack and its impact on organizational performance. It provides insight into the development of the field, highlights influential works, and provides guidance for further exploration of important aspects in management control system.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.134-144]]>
<![CDATA[The Impact of Locus of Control on Budgetary Slack: Insights from The Literature Review ]]>
<![CDATA[Mirza. BR, Aryan Danil]]>
<![CDATA[ GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue ]]>
Publisher : <![CDATA[Yayasan Cita Cendekiawan Al Khwarizmi ]]>
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DOI: 10.47709/governors.v4i1.5869
<![CDATA[Budgetary slack is a prevalent issue in managerial accounting, often linked to individual behavioral tendencies. On the other hand, Locus of control has emerged as a significant factor influencing budgeting behavior. This study explores the relationship between locus of control and budgetary slack through a literature review approach. We Use Scopus, Web of Science and Google Scholar database using keyword “locus of control” and “budgetary slack”. The review indicates that individuals with an internal locus of control are generally less likely to create budgetary slack due to their intrinsic motivation, sense of responsibility, and goal alignment with the organization. In contrast, those with an external locus tend to manipulate budgets as a means of protection or strategic advantage, especially under conditions of uncertainty or perceived injustice. The study underscores the importance of integrating psychological insights into budgeting processes and suggests that organizations can mitigate dysfunctional budgeting behavior by fostering environments that support accountability, trust, and participation. Ultimately, this research contributes to the field of behavioral accounting by providing a theoretical foundation for understanding how personality traits interact with organizational controls to shape budgeting outcomes.]]>
<![CDATA[Optimalisasi Transformasi Digital pada Strategi Pemasaran Usaha Mikro Kecil dan Menengah (UMKM) di Kota Bandarlampung ]]>
<![CDATA[Jihan Fatin Fadillah Lotte]]>;
<![CDATA[Reni Oktavia]]>;
<![CDATA[Ratna Septiyanti]]>;
<![CDATA[Aryan Danil Mirza BR]]>
<![CDATA[ Jurnal Ekonomi dan Pembangunan Indonesia Vol. 3 No. 2 (2025): Mei : Jurnal Ekonomi dan Pembangunan Indonesia ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jepi.v3i2.1331
<![CDATA[This research aims to describe the implementation of digital transformation in marketing strategies among micro, small, and medium enterprises (MSMEs) in the culinary sector, using Nomnom Kitchen in Bandarlampung City as a case study. Employing a qualitative approach with data collection techniques including interviews, observations, and documentation, the research explores the firsthand experiences of business actors in transitioning from conventional to digital marketing. The findings reveal that MSME actors face complex dynamics throughout the digitalization process, involving internal challenges such as limited human resources and digital content management, as well as external opportunities like expanded market reach. Digital transformation emerges as a strategic tool that enhances promotional efficiency, strengthens customer engagement, and fosters a business model that is more responsive to technological advances. The study highlights the importance of digital training and the enhancement of entrepreneurial capacity to optimize the digital potential of MSMEs.]]>
<![CDATA[Pelatihan Aplikasi Publish or Perish dan Vosviewer untuk Optimalisasi Percepatan Kelulusan Mahasiswa Tingkat Akhir ]]>
<![CDATA[Neny Desriani]]>;
<![CDATA[Joni Putra]]>;
<![CDATA[Aryan Danil Mirza. BR]]>;
<![CDATA[Diajeng Fitri Wulan]]>
<![CDATA[ SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/safari.v5i4.3250
<![CDATA[Delays in the graduation of final-year students remain a common problem in higher education. One of the causes is low academic literacy, particularly in literature searches and bibliography compilation. To address this issue, this community service activity was carried out through training in the use of the Publish or Perish (PoP) and VOSviewer applications. The training was held at the Accounting Computer Laboratory of the University of Lampung using a participatory workshop method that emphasized hands-on practice and intensive mentoring. A total of 20 final year students from the Accounting Study Program were involved in this activity. The evaluation results showed a significant increase in participants' understanding. Students were able to compile more systematic literature reviews and identify research gaps in their respective fields of study. This activity also had an impact on increasing student motivation in completing their theses and reducing the technical burden on supervising lecturers. Thus, PoP and VOSviewer training proved to be effective in strengthening academic literacy, supporting graduation acceleration, and encouraging a culture of research in higher education. Moving forward, similar programs can be expanded to other study programs and integrated with scientific article writing training.]]>
