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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 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
Fakultas Ekonomi, Universitas Andalas Padang, Sumatera Barat
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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.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Suryadi, Dodi; Eka Permana, Revi; Kurniawan, Andre; Bahari, Asniati; Rahayu, Rita; Juita, Verni
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Pondrinal, Muhammad; Bahari, Asniati; Rahayu, Rita; Juita, Verni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
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.
Exploring Key Factors Influencing Digital Payment Continuance: Digital Financial Literacy, Security Behavior and UTAUT Ananta, Dinda Dwi; Juita, Verni
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 Alya Azilah Ardhani Amsal Djunid Ananta, Dinda Dwi Andre Kurniawan Anggraeni, Dian Yuni Annisa Rahman Arpinda, Nadhyre Asniati Asniati Asniati, Asniati Bahari, Asniati Besti Novianda Denny Yohana Deny Yohana Desriani, Rahmi Dodi Suryadi, Dodi Eka Permana, Revi Fitriyeni Oktaviani Husna Roza Ida Ayu Putu Sri Widnyani Indah Maya Sari Kevry Ramdany Lisa Fitriani Rahman Ludipa, Olin Meisa Melia Yulianti Nadya Putri Nasha Naufal Dwi Febiansyah Pondrinal, Muhammad 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