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Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model Madek Jeani Purnama; Ni Putu Sri Harta Mimba; Maria M. Ratna Sari; Dodik Ariyanto
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65454

Abstract

   The COVID-19 pandemic has profoundly influenced consumer behavior, leading to a surge in online transactions, particularly through social media platforms. However, transactions involving money transfers between different banks often incur fees, posing a challenge. The Flip application emerges as a viable solution, offering a novel approach to such transactions within the e-commerce landscape. Despite its relative novelty, the Flip application plays a significant role in addressing this challenge. Notably, there is a paucity of studies analyzing the success of this digital platform within the e-commerce domain. This research aims to bridge this gap by adopting the UTAUT2 model, extending it with the variables PR, PT, and SE. Employing accidental sampling, data were collected and analyzed using SEM-PLS. The study reveals that PE, SI, PV, and HAB significantly influence the intention to use Flip. These findings suggest that improving services in these areas can contribute to increasing the user base of the Flip application. This research not only adds to the understanding of digital application success but also provides actionable insights for Flip application system providers seeking to enhance user engagement. 
Faktor Penerimaan dan Penggunaan Siswaskeudes oleh Pengawas Keuangan Desa Putu Widiantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; Putu Agus Ardiana
JELIKU (Jurnal Elektronik Ilmu Komputer Udayana) Vol 13 No 1 (2024): JELIKU Volume 13 No 1, August 2024
Publisher : Informatics Department, Faculty of Mathematics and Natural Sciences, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the factors influencing the acceptance and use of the Village Financial Monitoring System (Siswaskeudes) application by village financial supervisors. Utilizing an interpretive approach and hermeneutic phenomenology, the study aims to understand supervisors' experiences and perceptions regarding the usefulness and ease of use of Siswaskeudes. Data were collected through in-depth interviews with five informants from the Denpasar City Inspectorate. The findings indicate that perceived usefulness, ease of use, attitudes toward behavior, subjective norms, and perceived behavioral control are crucial in determining application usage. Most informants found Siswaskeudes to facilitate easier data access and enhance work efficiency, despite identifying initial use challenges and the need for further development. Compliance with legal regulations, reflected in subjective norms, is a primary driver of the application's use. This research recommends ongoing development, training, regular monitoring, team support, and security enhancements to boost Siswaskeudes' acceptance and usage. Future research should explore user satisfaction using quantitative approaches with the Technology Acceptance Model (TAM) and consider additional variables such as security and cost savings.
Representasi Konsep Ganbaru pada Tokoh Etsuko Kono dalam Drama Jepang Jimi ni Sugoi (Analisis Semiotika John Fiske) Safira, Syiffa Erdi; Lusiana, Yusida; Kadafi, Muammar
Janaru Saja: Jurnal Program Studi Sastra Jepang (Edisi Elektronik) Vol 12 No 2 (2023): November 2023
Publisher : Program Studi Sastra Jepang, Universitas Komputer Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/js.v12i2.6484

Abstract

Penelitian ini menggunakan objek penelitian berupa drama Jepang yang berjudul “Jimi ni Sugoi”, tokoh Etsuko Kono dalam drama Jepang ini memperlihatkan representasi dari konsep ganbaru. Penelitian ini menggunakan pendekatan teori semiotika John Fiske (The Codes of Television) yang terbagi menjadi tiga level analisis yaitu level realitas, level representasi dan level ideologi. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Konsep ganbaru merupakan karakter dari masyarakat Jepang yang memiliki arti melakukan yang terbaik dan tetap bertahan, konsep ini diperlihatkan pada keseharian Etsuko Kono yang terjadi dalam drama dan kemudian dianalisis melalui tiga level kode televisi milik John Fiske. Hasil dari penelitian pada level realitas, adanya hubungan antara kode kostum dan gerak tubuh dari Etsuko yang merepresentasikan konsep ganbaru. Lalu pada level representasi, kode dialog menjadi representamen yang merepresentasikan konsep ganbaru. Pada level ideologi, konsep ganbaru yang menggambarkan usaha dan perjuangan Etsuko Kono berusaha mengejar mimpinya dan bertahan pada posisinya seperti bagaimana arti dari konsep ganbaru tersebut. Kata kunci: Representasi, Ganbaru, Fiske, Kode Televisi
Pengaruh Pertimbangan Pasar Kerja, Kecerdasan Adversitas, Efikasi Diri, dan Nilai Sosial terhadap Minat Menjadi Akuntan Publik Ramadhani, Mutiara Diva; Mimba, Ni Putu Sri Harta
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.10140

Abstract

The study aims to identify the influence of job market considerations, adversity intelligence, self-efficacy, and social values ​​on interest in becoming a public accountant. The research population was 226 accredited undergraduate accounting students at state universities in Bali, class of 2020. Data was collected through a survey using probability sampling and simple random sampling techniques with a partial least square-based structural equation modeling (SEM-PLS) approach. The results show the job market considerations, adversity intelligence, self-efficacy, and social values ​​have a significant positive effect on interest in becoming a public accountant. The higher the independent variables, the interest in becoming a public accountant will increase.
Perilaku Agresi dalam Film Misumisou Karya Sutradara Eisuke Naito Maghfira, Ahlani; Puspitasari, Diana; Kadafi, Muammar
Prosodi Jurnal Ilmu Bahasa dan Sastra Vol 18, No 2: (2024): prosodi
Publisher : Program Studi Bahasa Inggris Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/prosodi.v18i2.23943

Abstract

This study discusses aggressiveness in Misumisou, the film directed by Eisuke Naito.  This study aims to determine the forms of aggressions of the characters Nozaki Haruka, Aiba Mitsuru, Sayama Rumi, and Oguro Taeko in the film based on the motivation of their behavior using Erich Fromm's aggression perspective.  This research type is qualitative research using note-taking method.  The results of this research showed that the form of violence perpetrated by: 1) Nozaki Haruka, was vengeful destructiveness behavior due to revenge, and defensive aggression as response of fear and physical threats 2) Aiba Mitsuru, was sadistic aggression, driven by an unfulfilled “effectiveness” desire.  3) Sayama Rumi, was sadistic aggression, driven by her wounded narcissism desire.  4) Oguro Taeko, was sadistic aggression driven by her thwarted desire for freedom, and defensive aggression in response to the threat of physical attack. Types of aggressions are classificated by someone’s motive that based on individual’s character.
Pengaruh Pengetahuan Perpajakan, Penghargaan Finansial, dan Efikasi Diri terhadap Minat Mahasiswa Akuntansi Berkarier di Bidang Perpajakan Vishwamitra, I Gusti Ngurah Premananda; Mimba, Ni Putu Sri Harta
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10143

Abstract

The study aims to analyze the influence of taxation knowledge, financial rewards, and self-efficacy, on accounting students' interest in a career in taxation. This research is located at the Faculty of Economics and Business, Udayana University. Data collection was conducted using a survey method using a questionnaire. The number of respondents was 275 students selected through nonprobability sampling method with saturated sampling technique or census. Structural Equation Modeling (SEM) based on Partial Least Square (PLS) approach was used to analyse data with the help of SmartPLS software. The results show that taxation knowledge, self-efficacy, and financial rewards have a significant positive influence on accounting students' interest in a career in taxation.
Analyzing the Adoption of Taxpayer Surveillance Innovations with the Diffusion of Innovations Model and UTAUT Wangsa, I Wayan Murlanda; Ariyanto, Dodik; Mimba, Ni Putu Sri Harta; Hasibuan, Henny Triyana
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp113-125

Abstract

Taxpayer supervision at the Directorate General of Taxes (DGT) faces new regulations requiring comprehensive oversight. The existing core tax system is deemed inadequate, prompting account representative (AR) officers to seek alternatives. The innovation in the form of an end user computing (EUC) applications used in supervision procedure has proven beneficial despite the lack of official support. This study aims to investigate the innovation characteristics that influence innovation adoption within the AR of DGT, drawn from the diffusion of innovation theory (DOI) and combining it with moderating variables of the unified theory of acceptance and use of technology (UTAUT). The study involved 224 AR officers at the DGT Bali regional office, selected through convenience sampling. Hypothesis testing was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the characteristics of observability, relative advantage, and compatibility significantly influence AR’s intention to adopt innovation, while complexity and trialability proved insignificant. Furthermore, age, gender, and experience did not significantly moderate the influence of innovation characteristics. In conclusion, this integrated model successfully examined the innovation characteristic factors that influence the adoption of EUC in supervision at DGT. The study has theoretical implications by providing empirical evidence from TDI characteristics combined with the UTAUT model. This study has limitations in collecting AR research sample data only in the Bali Regional Tax Office work unit and data collection at one point in time that is not continuous, so the data is only cross-sectional.
Implementation of Project Based Learning Independent Learning Curriculum in Japanese Speaking Skills Stovia, Anggita; Kadafi, Muammar; Riyadi, Slamet
Journal of Japanese Language Education and Linguistics Vol. 9 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jjlel.v9i1.25442

Abstract

Students of Japanese Literature typically encounter challenges in verbalizing the Japanese language. Implementing an independent learning curriculum alongside the Project Based Learning model can facilitate students' proficiency in spoken Japanese, as it enables them to comprehend information, select themes, and actively engage in addressing their speaking challenges autonomously. This project, funded by LPPM Unsoed Skim project on Competency Improvement, aims to assess the enhancement of speaking skills among Japanese Literature students and identify the challenges they encounter. This study employs an experimental research methodology utilizing the One Group Pretest-Posttest Design. The tools employed for data collection include the speaking skills assessment rubric and interview instructions to identify speaking challenges. Data gathering methodologies encompass (1) oral assignment approaches, (2) observation, and (3) interviews. Qualitative observation data are evaluated utilizing the Miles and Huberman analytical framework, which encompasses data reduction, data display, and verification and conclusions. The study's results indicated that the speaking proficiency of Japanese Literature students who engaged in Project Based Learning surpassed that of their counterparts in conventional learning models, and the students' speaking challenges were identifiable.
The Role of Good Corporate Governance as a Moderator of the Relationship Between Enterprise Risk Management and Intellectual Capital on Firm Value Ni Luh Gede Kusuma Dewi; Ni Putu Sri Harta Mimba
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3461

Abstract

This study aims to analyze the influence of enterprise risk management disclosure and intellectual capital on firm value, with good corporate governance as a moderating variable. The research population consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020–2023 period. A total of 17 SOEs were selected using purposive sampling, resulting in 67 observations over four years. The data were analyzed using Moderated Regression Analysis (MRA) with the aid of STATA software. The findings reveal that enterprise risk management disclosure has a negative and significant effect on firm value, while intellectual capital has a positive and significant effect. Furthermore, good corporate governance does not moderate the relationship between enterprise risk management and firm value; however, it strengthens the relationship between intellectual capital and firm value.
The Influence of Career Motivation, Family Support, Cost, and Length of Education on Students’ Interest in Pursuing A Master's Degree in Accounting Ni Putu Diah Indrawati; Ni Putu Sri Harta Mimba
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.698

Abstract

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari Diana Puspitasari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika I.G.A.M. Asri Dwija Putri Ida Ayu Artha Widya Sari Ida Ayu Ary Putri Adnyani Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Indira Swari, Ni Made Pradnya Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera