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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Riset Akuntansi Terpadu Management Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Inovasi Pendidikan Ekonomi Equity: Jurnal Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks UPI YPTK Journal of Business and Economics Operations Management and Information System Studies Akuntansiku Jurnal Nusantara Mengabdi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Governance Andalas
Verni Juita
Universitas Andalas
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Gender Differences in Financial Technology (FINTECH) Adoption in Indonesia: An Analysis of Risk Perceptions and Benefits Juita, Verni; Pujani, Vera; Rahim, Rida; Rahayu, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2308

Abstract

This study aims to examine the gender differences in Fintech services adoption in Indonesia using the risk-benefit framework. This framework assumes that the user behaviours in adopting Fintech services are simultaneously affected by the positive factors (perceived benefits) and negative factors (perceived risks. The study utilized the snowball sampling data collection technique to gather data from 446 male and female online respondents. Smart PLS 3.0 was used to analyze the data and found that perceived benefits have a greater impact on the intention to adopt fintech services compared to perceived risks. Moreover, this study also reveals that, when examining gender-based differences in perceived benefit, both gender groups chose the convenience factor as the most dominant compared to the other two factors. In terms of risk perception, men tend to prioritize legal risk when using fintech services. This is because uncertainty in the legal aspect greatly affects their willingness to use these services. On the other hand, operational risk emerges as the dominant risk for women. This finding aligns with previous research, which emphasizes women's sharp attention to technical and operational issues in technology adoption.
Fostering Rayo’s Product Uniqueness through Batik Training with Sanggar Salingka Tabek Verni Juita; Fitriyeni Oktaviani
Warta Pengabdian Andalas Vol 32 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.32.1.12-20.2025

Abstract

Sanggar Rangkiang Salayo, a women's business group specializing in knitting, strives for continuous innovation to ensure consumers' sustainability of its product acceptance. One innovative approach involves integrating knitting with batik patterns in each new product. To maintain the sustainability of creating combination products with unique batik motifs that can serve as the hallmark of Rayo products, the Sanggar Rangkiang participated in a training program in collaboration with Salingka Tabek Batik, renowned as a producer of distinctive Solok batik. The training method employed included training and mentoring in both hand-drawn and stamped batik, covering various stages such as fabric washing, design sketching, wax application, and coloring. At each stage, participants received guidance from instructors at the Salingka Tabek batik center. Through this training, members of the Rangkiang Salayo Studio expanded their skills from knitting to mastering hand-drawn and stamped batik and successfully created several batik designs. These designs were later incorporated into woven bag products, adding a unique signature touch and increasing the value of Rayo products in the market.
Pengaruh Faktor Psikologis, Sosial, dan Teknis dalam Meningkatkan Kepatuhan UMKM pada Pelaporan Pajak Berbasis Digital Agustria, Deni; Juita, Verni
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2993

Abstract

This study explores how psychological factors (tax morale, trust, and awareness), social factors (social environment), and technical factors (ease of use and convenience) influence tax reporting compliance among micro, small, and medium enterprises (MSMEs) utilizing digital platforms. Using a multiple linear regression approach, data were collected from 239 MSME taxpayers across Indonesia through a non-probability sampling technique, specifically convenience sampling. The analysis revealed that tax morale, awareness, and perceived convenience do not significantly impact digital tax reporting compliance. In contrast, trust and social environment emerged as significant predictors of compliance behavior. These findings highlight the critical role of trust in the system and social influence in shaping tax behavior, suggesting that efforts to enhance compliance among MSMEs should go beyond improving system usability and also focus on building trust and supportive social norms within the digital taxation ecosystem.
The Role of Investment Literacy, Perceived Risk, and Perceived Benefit in Shaping Online Investors' Intention to Use the Bibit Robo-Advisor Application Arpinda, Nadhyre; Juita, Verni
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2999

Abstract

This study aims to examine the impact of investment literacy, perceived risk, and perceived benefit on the intention to invest using the Bibit robo-advisor application among potential investors in Indonesia. As the use of robo-advisors increases, understanding the factors that influence investment intentions can provide valuable insights for both developers and financial educators. A quantitative survey was conducted, gathering responses from 450 participants through various online channels, including social media platforms. The data were analyzed using SmartPLS 4.0 software to assess the relationships between the variables. The findings indicate that both investment literacy and perceived benefit have significant positive effects on individuals' interest in investing with Bibit Robo advisor application. This highlights the importance of investors financial knowledge and their perceived benefit in the decision-making process regarding robo advisor adoption. Conversely, perceived risk did not show a significant effect on investment interest, suggesting that concerns about risk may not strongly influence the decision to use robo-advisors for investment purposes. These insights enhance our understanding of the factors driving robo-advisor adoption. They may help inform strategies to improve financial literacy and highlight the perceived benefits of these platforms.
PERAN AKUNTAN PROFESIONAL DALAM MENDUKUNG PENGELOLAAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA PADANG Juita, Verni
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 1 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.48

Abstract

Tantangan yang dihadapi oleh UMKM membutuhkan dukungan pihak eksternal seperti Kantor Akuntan Publik dalam meningkatkan pengelolaannya. Secara khusus, studi ini mengeksplor berbagai jasa pelayanan yang disediakan oleh KAP kepada UMKM di Kota Padang, termasuk peluang dan tantangan yang dihadapi oleh mereka. Pengumpulan Data dilakukan melalui survey dengan kuesioner terstruktur yang ditujukan kepada KAP di Kota Padang. Penelitian ini bersifat memberikan penjelasan (explanatory research) dan teknik pengambilan sampel menggunakan metode purposive sampling. Data dianalisa dengan menggunakan teknik analisa statistic deskriptif sederhana. Hasil yang didapat memperlihatkan luasnya variasi jasa layanan akuntan professional kepada UMKM, seperti jasa penghitungan dan pelaporan pajak, konsultasi berbagai masalah bisnis, audit independen jasa pembukuan dan pembuatan laporan keuangan. Meskipun menghadapi beberapa kendala seperti: sulitnya mencari SDM KAP yang berkualitas dan minimnya kemampuan keuangan UKM untuk menggunakan jasa akuntan professional, namun masih terdapat peluang pendampingan pengelolaan dengan inisiatif dari akuntan professional, UKM dan pemerintah dalam peningkatan pengelolaan UMKM.
Pemetaan ilmiah audit teknologi informasi dan sistem informasi akuntansi: Tren penelitian saat ini dan prospek masa depan Kurniawan, Andre; Asniati, Asniati; Rahayu, Rita; Juita, Verni
Akuntansiku Vol 4 No 4 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v4i4.1967

Abstract

Transformasi digital yang semakin cepat mendorong kebutuhan akan audit teknologi informasi (IT Audit) dan sistem informasi akuntansi (SIA) yang lebih adaptif, sehingga diperlukan pemetaan ilmiah untuk memahami perkembangan riset pada bidang ini. Penelitian ini bertujuan memetakan tren penelitian terkini dan prospek masa depan terkait Audit TI dan SIA melalui analisis bibliometrik terhadap 168 artikel terindeks Scopus tahun 2021–2025 menggunakan VOSviewer dengan pendekatan bibliographic coupling dan co-word analysis. Hasil bibliographic coupling menunjukkan terbentuknya klaster peneliti yang kuat, dengan Al-Okaily, Ali, Jarah, dan Yoshikuni sebagai pusat keterhubungan literatur yang mengkaji efektivitas SIA, adopsi teknologi digital, serta penggunaan audit berbasis TI sebagai alat pendukung keputusan. Co-word analysis mengidentifikasi empat domain tematik utama, yaitu inti sistem informasi akuntansi, penguatan kontrol internal dan pengambilan keputusan, integrasi teknologi cerdas seperti artificial intelligence dan blockchain dalam audit, serta konteks organisasi terkait kinerja dan budaya perusahaan. Temuan ini menunjukkan bahwa arah penelitian Audit TI dan SIA bergerak menuju pemanfaatan teknologi AI, peningkatan kapabilitas kontrol internal, serta optimalisasi sistem informasi untuk mendukung keputusan strategis, sehingga membuka peluang kajian lanjutan mengenai audit berbasis AI, keamanan siber pada AIS, dan kesiapan digital organisasi terhadap sistem audit modern.
Pemberdayaan UMKM Roti Kukus Oh My Sharga Bread Melalui Penguatan Legalitas, Strategi Pemasaran Digital, Dan Tata Kelola Keuangan Berbasis SAK EMKM Silmi Silmi; Yurniwati Yurniwati; Verni Juita; Rahmat Kurniawan; Fitriyeni Oktavia; Kevry Ramdany; Nadya Putri Nasha; Alya Azilah Ardhani; Naufal Dwi Febiansyah
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.
Akselerasi Digitalisasi Keuangan, Pemasaran, dan Kepatuhan Pajak bagi Pengrajin Rajut dan Kerancang untuk Mewujudkan Kemandirian Ekonomi Kreatif dalam Mendukung SDGs dan Asta Cita: Strengthening Financial Digitalization, Digital Branding, and Tax Literacy for the Rumah Bagonjong Handmade Craft MSME in Bukittinggi Silmi Silmi; Verni Juita; Jefril Rahmadoni; Kevry Ramdany; Nadya Putri Nasha; Aidah Fikriyyah; Bunga Shafira
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 9 No. 2 (2026)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v9i2.838

Abstract

Rumah Bagonjong Handmade, a micro, small, and medium-sized enterprise (MSME) in Bukittinggi City, Indonesia, faces challenges in business management, particularly in financial record-keeping, tax compliance, and brand identity, which limit its competitiveness in the digital economy. This community engagement program aimed to strengthen the enterprise’s managerial capacity through training and mentoring in digital financial management using the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK), tax administration, and branding development. Implemented from September to November 2025, the program consisted of four stages: needs assessment, two intensive training sessions, on-site implementation mentoring, and periodic monitoring and evaluation. The intervention resulted in significant improvements in business management capacity. The enterprise successfully transitioned from manual bookkeeping to digital financial recording using the SIAPIK application, enabling the independent preparation of monthly balance sheets and income statements. Tax literacy also improved, particularly regarding the regulations and calculation procedures for the 0.5% final income tax scheme applicable to MSMEs. In the marketing domain, the program transformed the enterprise’s social media into an active promotional platform through the adoption of a new visual brand identity that reflects the uniqueness of local products and the development of independently managed digital content. To ensure the sustainability of program outcomes, strategic production equipment including an overlock machine, a computerized embroidery machine, a cutting table, and a multifunction sewing machine was provided. These assets contributed to improved production capacity, operational efficiency, and the long-term sustainability of the enterprise.
PENGEMBANGAN DAN INOVASI DESAIN MOTIF DAN TENUN SOCIAL MEDIA MARKETING DALAM RANGKA MENINGKATKAN KOMERSIALISASI USAHA BANUN SONGKET DI KABUPATEN SOLOK Ratni Prima Lita; Laura Amelia Triani; Rita Rahayu; Eri Besra; Budi Rahmadya; Rida Rahim; Suziana Suziana; Yanti Yanti; Verni Juita; Verinita Verinita; Desyetti Desyetti; Wardah Awwalin Ikhsaniah Saldi; Husnul Khatimah; Yaza Fitria; Bima Satria Wahyudi; Alfin Kurniawan
Jurnal Hilirisasi IPTEKS Vol. 8 No. 3 (2025)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v8i3.888

Abstract

Banun Songket Enterprise is a Minangkabau weaving business group located in Solok Regency. Despite its strong potential, the enterprise continues to face several obstacles, particularly in terms of limited motif design variations and the relatively low utilization of social media platforms for promotional purposes. This community service program aimed to enhance product competitiveness through the creation of more attractive motifs, the use of digital design to accelerate production, and the optimization of social media marketing to expand market reach beyond the local area. The activities were realized through a combination of intensive training and ongoing business mentoring. Training was conducted over two days, while personalized business consultations were held over six months in six sessions. Outcomes were assessed through three stages: socialization and licensing, implementation (including motif design training, digital design, and social media marketing assistance), and monitoring and evaluation. The program successfully produced three new motifs with more appealing designs and established professional Instagram and TikTok accounts for Banun Songket. Both management and artisans showed high enthusiasm throughout the activities. However, challenges remain in ensuring continuous practice for digital motif design and maintaining consistent social media content due to the artisans’ busy schedules in fulfilling weaving orders. Future programs are expected to continue with support from Universitas Andalas and the Solok Regency Government.
Exploring Key Factors Influencing Digital Payment Continuance: Digital Financial Literacy, Security Behavior and UTAUT Dinda Dwi Ananta; Verni Juita
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.4318

Abstract

The rapid growth of digital payment adoption has been accompanied by increasing concerns over transaction security risks, which can lead to both financial and non-financial losses for users. Addressing this issue, the present study investigates the determinants of continuance intention in digital payment usage, emphasizing the roles of digital financial literacy (DFL), online security behaviour (OSB), and the constructs from the Unified Theory of Acceptance and Use of Technology (UTAUT). Using a quantitative research design, data were collected from 449 digital payment users using snowball sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that online security behaviour, performance expectancy, social influence, and facilitating conditions have a significant positive effect on users’ intention to continue using digital payment services. These findings highlight the importance of user capabilities and perceptions in ensuring the sustainable adoption of digital financial services.
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Agustria, Deni Aidah Fikriyyah Alfin Kurniawan Ali Reza Ahmadi Alya Azilah Ardhani Amsal Djunid Andre Kurniawan Andre Kurniawan Annisa Rahman Arpinda, Nadhyre Asniati Asniati Asniati Bahari Asniati, Asniati Besti Novianda Bima Satria Wahyudi Budi Rahmadya Bunga Shafira Deny Yohana Desriani, Rahmi Desyetti Dian Yuni Anggraeni Dinda Dwi Ananta Dodi Suryadi Eri Besra Fitriyeni Oktaviani Husna Roza Husnul Khatimah Ida Ayu Putu Sri Widnyani Indah Maya Sari Kevry Ramdany Laura Amelia Triani Lisa Fitriani Rahman Ludipa, Olin Meisa Melia Yulianti Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Pondrinal, Muhammad Rahayu, Rita Rahmadoni, Jefril Rahmat Febrianto Rahmat Kurniawan Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Revi Eka Permana Rida Rahim Rinaldi Munaf Silfia Riski Silmi Silmi Sri Dewi Edmawati Suci Fitriamiranti Suziana Suziana Syahril Ali Syahril Ali Tria Najla Prima Hermanto Vera Pujani Verinita, Verinita Wardah Awwalin Ikhsaniah Saldi Warnida Warnida Yanti Yanti Yaza Fitria Yohana, Denny Yupita, Lasmi Yurniwati Yurniwati