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All Journal Jurnal Kajian Manajemen Bisnis JAM Jurnal Riset Akuntansi Terpadu Management Analysis Journal EKONOMIS : Journal of Economics and Business Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Buletin Ilmiah Nagari Membangun Jurnal Inovasi Pendidikan Ekonomi Equity: Jurnal Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Jurnal Nusantara Mengabdi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Governance Andalas
Verni Juita
Fakultas Ekonomi, Universitas Andalas Padang, Sumatera Barat
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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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.
PENDAMPINGAN UMKM ROTI KUKUS OH MY SHARGA BREAD DALAM PENGUATAN LEGALITAS, STRATEGI PEMASARAN, DAN TATA KELOLA KEUANGAN: Empowerment Of Oh My Sharga Bread Steamed Bread Msme Through Strengthening Business Legality, Digital Marketing Strategy, And Financial Management Based On SAK EMKM Silmi, Silmi; Yurniwati, Yurniwati; Juita, Verni; Kurniawan, Rahmat; Oktavia, Fitriyeni; Ramdany, Kevry; Nasha, Nadya Putri; Ardhani, Alya Azilah; Febiansyah, Naufal Dwi
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.
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.
Co-Authors Abd. Rasyid Syamsuri Abdul Karib Agustria, Deni Amsal Djunid Anggraeni, Dian Yuni Annisa Rahman Ardhani, Alya Azilah Arpinda, Nadhyre Asniati Asniati Besti Novianda Denny Yohana Deny Yohana Desriani, Rahmi Febiansyah, Naufal Dwi Fitriyeni Oktaviani Husna Roza Ida Ayu Putu Sri Widnyani Indah Maya Sari Kevry Ramdany Lisa Fitriani Rahman Ludipa, Olin Meisa Melia Yulianti Nasha, Nadya Putri Oktavia, Fitriyeni Rahayu, Rita Rahmat Febrianto Rahmat Kurniawan Ratnawati Rafles Rayna Kartika, Rayna Rida Rahim Rinaldi Munaf Silfia Riski Silmi Silmi Sri Dewi Edmawati Suci Fitriamiranti Syahril Ali Syahril Ali Tria Najla Prima Hermanto Vera Pujani Warnida Warnida Yupita, Lasmi Yurniwati Yurniwati