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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal EkBis: Jurnal Ekonomi dan Bisnis Proceeding of National Conference on Accounting & Finance PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Artificial Intelligence and Digital Business KOPEMAS
Fibriyani Nur Khairin
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Strengthening Government Apparatus for the Success of Technology-Based Local Finance Information Systems (SIKD) Indriasari, Rahayu; Sudarma, Made; Rosidi, Rosidi; Mardiati, Endang; Khairin, Fibriyani Nur
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1129

Abstract

Local financial management improvements needs to be realized for good governance. Regulation No. 17 of 2003 requires regional governments to better manage their finances through technology based Local Finance Information Systems (SIKD). In practice, it often causes behavioral problems because it leads to changes in the system in a short time by claiming to gain a better system that complies with the financial administration system in Indonesia. Thus, the government has to pay attention to their apparatus. This study tries to find out factors for strengthening the finance staff for implementing technology-based SIKD. It used a phenomenological approach and the data were collected through observation, in-depth interview, and document analysis. Informants in this study are those who directly involved in technology-based SIKD, finance staff, and policy makers. It shows that there are three important factors for the success of technology-based SIKD. Firstly, the staff’s commitment to self- integrity. Secondly, ethics and morality for staff’s building character, and thirdly, improve the government apparatus’ capacity. In conclusion, the government should be proactive in improving the human resources quality for implementing technology-based SIKD, through socialization or training. Results of this study suggest that regional government regulates human resource development for the successful implementation of technology-based SIKD.
Determination Of Technology-Based Accounting Curriculum Through Financial Literacy Khairin, Fibriyani Nur; Syakura, Muhammad Abadan; *, Irwansyah
The International Journal of Accounting and Business Society Vol. 30 No. 1 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.1.651

Abstract

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this. Practical implications  The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value  This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education. Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper-type Case study
Co-Authors *, Irwansyah . Rosidi Alan Smith Purba Anisa Kusumawardani Bartolome, Erdy Ismail Bartolome, Erdy Ismail Bartolome Cecilia Amalia Sandra Rumajar Christine Gabriella Damanik, Chrystian Mahardika Dharma Kesuma Dwi Risma Deviyanti Eko Ganis Sukoharsono Endang Mardiati Fachry Abda El Rahman Fitermen, Andi Rezky Fitriana Fitria, Yunita Hariadi, Bambang - Hasriadi, LM Irwansyah Irwansyah Irwansyah Jayanti, Rizka Dwi Ledy Setiawati Lewi Malisan Made Sudarma Mandasari, Jayanti Muhammad Abadan Syakura Muhammad Abadan Syakura Nuraini Nuraini Nurdin, Jurana Rahayu Indriasari Rahayu, Diah Retno Eka Wulandari Rezkiyanti, Nur Alfiah Rizka Dwi Jayanti Roekhudin, Roekhudin Rosidi Rosidi Sedayu, Sherena Priscilia Putri Set Asmapane Sri Mintarti Sri Rahayu Syah Syah, Sultan - Wirasmi Wardhani Yana Ulfah Yoremia Lestari Ginting