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All Journal Optimum : Jurnal Ekonomi dan Pembangunan UBMJ (UPY Business and Management Journal) National Multidisciplinary Sciences IECON: International Economics and Business Conference
Nur Laila Yuliani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PROSPEK IMPLEMENTASI SAK ETAP BERBASIS KUALITAS LAPORAN KEUANGAN UMKM Barkah Susanto; Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.056 KB) | DOI: 10.12928/optimum.v5i1.7796

Abstract

The purpose of this study is to evidence the factors that influence the perception of the importance of entrepreneurs related to accounting and financial reporting efforts and understanding SME entrepreneurs as well as proving the influence of the quality of financial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and financial reporting is important in the growth and development of its business. Latest education has positive influence on the perception of respondents about the importance of entrepreneurs financial reporting, whereas educational background, gender, and longstanding business has no effect on the perception of entrepreneurs about the importance of financial reporting. Quality of the SME financial statements affect the amount of credit it receives. Entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.
Anteseden Minat Penggunaan Fintech Sebagai Alat Pembayaran Pada UMKM Oktavia Prihartanti; Nur Laila Yuliani
National Multidisciplinary Sciences Vol. 1 No. 3 (2022): Proceedings N-CoME 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.752 KB) | DOI: 10.32528/nms.v1i3.103

Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi manfaat, persepsi kemudahan, transparansi, akuntabilitas, risiko dan efektivitas terhadap minat penggunaan fintech sebagai alat pembayaran UMKM Kota Magelang. Penelitian ini menggunakan data primer yang diperolah melalui penyebaran kuesioner kepada owner atau pengelola UMKM. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 91 responden. Metode analisis yang digunakan meliputi uji statistik deskriptif, uji validitas, uji reliabilitas analisis regresi linier berganda, uji koefisien determinasi, uji-F dan uji-t. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa persepsi manfaat dan persepsi kemudahan berpengaruh positif terhadap minat penggunaan fintech payment. Sedangkan transparansi, akuntabilitas, risiko, dan efektivitas tidak berpengaruh terhadap minat penggunaan fintech payment.
Antesenden Keberlanjutan Usaha di Badan Usaha Milik Desa (BUMDes) Ravindra Ardiana Darmadi; Pranita Siska Utami; Nur Laila Yuliani; Barkah Susanto
UPY Business and Management Journal (UMBJ) Vol. 4 No. 2 (2025): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v4i2.7899

Abstract

Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh pengelolaan lingkungan, jaringan sosial, kemampuan kerja karyawan, dan dampak sosial terhadap keberlangsungan usaha BUMDes di Borobudur.  Metodologi: Metode pengambilan data penelitian menggunakan purposive sampling dan alat analisis penelitian ini menggunakan uji regresi linier berganda dan populasi yang digunakan adalah seluruh BUMDes yang berada di Kecamatan Borobudur. Temuan:  Hasil analisa data yang telah dilakukan menunjukkan bahwa variabel pengelolaan lingkungan, jaringan sosial, dan kemampuan karyawan berpengaruh positif terhadap keberlangsungan usaha di BUMDes Borobudur, sedangkan dampak sosial tidak berpengaruh terhadap keberlangsungan usaha BUMDes. Orisinalitas: Penelitian ini berfokus pada variabel variabel yang mempengaruhi keberlangsungan usaha BUMDes di Borobudur melalui pendekatan teori Social Return On Investment (SROI). Keterbatasan Penelitian: Keterbatasan penelitian ini adalah data yang dibutuhkan untuk penelitian ini kurang lengkap dan sulit diperoleh karena keterbatasan sumber daya manusia karena beberapa BUMDes telah bergabung menjadi satu dengan Balkondes. Implikasi Praktis: Implikasi penelitian ini mengindikasikan bahwa BUMDes di Borobudur perlu untuk memperhatikan pengelolaan lingkungan, jaringan sosial, dan kemampuan kerja karyawan BUMDes untuk menjega keberlangsungan usaha mereka.
Leveraging Information Quality to Drive Sustainability Performance: Integrating TTF and TAM in Borobudur Temple’s Computerized AIS Anissa Hakim Purwantini; Nur Laila Yuliani; Dyah Rizka Winarti; Diesyana Ajeng Pramesti; Ariq Fikria Niagasi
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4naf5n27

Abstract

This study investigates how Computerized Accounting Information Systems (CAIS) and task–technology fit (TTF) shape employees’ perceived usefulness (PU) and, ultimately, sustainability performance in the heritage-tourism context of Borobudur Temple, Indonesia. Grounded in Task–Technology Fit theory and the Technology Acceptance Model (TAM), the study employed a purposive survey of 80 CAIS users. Data was analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the hypothesized relationships among information quality, system quality, service quality, task characteristics, technology characteristics, TTF, PU, and sustainability performance. The results reveal that only information quality significantly enhances TTF, whereas system quality, service quality, task characteristics, and technology characteristics have no direct effect on TTF. TTF strongly predicts PU, which, in turn, positively influences sustainability performance. Theoretically, these findings extend TTF and TAM by showing that, in a heritage-tourism setting, high-quality information is the critical antecedent of TTF, while system quality, service quality, task characteristics, and technology characteristics are not significant. Practically, managers should prioritize improving the informational attributes of CAIS (accuracy, relevance, and timeliness) to increase user fit and perceived benefits, thereby fostering sustainable operational performance.
Co-Authors Ariq Fikria Niagasi Barkah Susanto Diesyana Ajeng Pramesti Dyah Rizka Winarti Oktavia Prihartanti Pranita Siska Utami Purwantini, Anissa Hakim Ravindra Ardiana Darmadi