Garuda - Garba Rujukan Digital

PENGARUH PERSEPSI KEMUDAHAN DAN PERSEPSI KEGUNAAN TERHADAP PENERIMAAN PENGGUNA SISTEM INFORMASI AKADEMIK TERPADU Musyaffi, Ayatulloh Michael; Muna, Arinal; Fariani, Nelia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.622 KB)

The purpose of this research is to evaluate the influence of perceieved usefulness and perceived ease of use to acceptance of SIKADU (Sistem Informasi Akademik Terpadu/academic information system) at Swadaya Gunung Jati University (Unswagati), based on student perception. The urgency of this study is this system just implemented by university. Using slovin method, the sample use 259 accounting students of 773 accounting students. Partial Least Square is used for data analysis. The results show, that perceived usefulness and perceived ease of use can influence the acceptance of SIKADU. Further, perceived ease of use have the most influence to acceptance of SIKADU. It means the most important of acceptance of SIKADU is ease of use than the usefulness of SIKADU it self.

Improving accountability of village funds through village financial management based on government accounting standards Rosnidah, Ida; Muna, Arinal; Musyaffi, Ayatulloh Michael; Fariani, Nelia
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v5i1.1957

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.

Tinjauan kebijakan hutang, profitabilitas, dan likuiditas terhadap nilai perusahaan: Studi empiris pada perusahaan properti dan real estate indonesia Janah, Nada Nur; Mahadianto, Moh. Yudi; Muna, Arinal
Journal of Accounting and Digital Finance Vol. 3 No. 3 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i3.670

Investment is significant for the company's financial sustainability. Debt policy, profitability, and liquidity are components used as a reference for investors when making investments. This research aims to determine the influence of company policy, profitability and liquidity on company value. This research uses a quantitative approach, with a total sample of 75 Property and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for 2018-2022. The data analysis method uses a multiple linear regression approach. The research results show that debt policy and profitability influence company value. Meanwhile, liquidity does not affect company value.

Pengaruh modal intelektual dan manajemen risiko terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di BEI tahun 2019-2022 Sentika, Dena Nian; Yuliyanto, Agung; Muna, Arinal
Journal of Management and Digital Business Vol. 3 No. 2 (2023): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v3i2.653

Increasingly competitive competition and dynamic market conditions, as well as advances in increasingly sophisticated information technology, require banking companies to continue to innovate and improve their financial performance in terms of operational efficiency, better service, better risk management, and expanding the reach of financial services. This research examines the influence of intellectual capital and risk management on financial performance (ROA) in banking companies listed on the IDX in 2019-2022. This research uses secondary data in annual reports from banks listed on the IDX. The samples used were 92 from 23 companies with purposive sampling as a sampling technique. The data analysis method in this research is multiple regression analysis. This research shows that intellectual capital affects financial performance, and the risk management variable measured by liquidity risk has no effect on financial performance. In contrast, credit risk affects financial performance.

Free cash flow, profitabilitas dan dividend payout ratio terhadap nilai perusahaan pada 50 biggest market capitalization Damayanti, Elsa; Yulianto, Agung; Muna, Arinal
Journal of Accounting and Digital Finance Vol. 4 No. 2 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i2.1005

Companies with the biggest market capitalization in Indonesia have seen a price decline in book value. This study aims to examine the impact of free cash flow, profitability, and dividend payout ratio on a firm. Value in terms of free cash flow is calculated using the free cash flow ratio. Profitability uses the return on assets ratio and dividend payout ratio using the dividend payout ratio, whilst business value is calculated using the price to book value. The study’s data population comprises the 50 biggest market capitalization businesses listed on the Indonesian Stock Exchange in 2020-2022. Employing purposive sampling as a sample method, as many as 66 samples are available that match the requirements. The analytical technique employed is multiple linear regression analysis, and the secondary data used is obtained from the website www.idx.co.id. According to the study’s findings, free cash flow does not affect a firm value. Firm value is influenced by profitability and dividend payout ratio.

A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES astuti, apri dwi; Muna, Arinal
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11374

Indonesia is among the world's ten largest emitters, as carbon emissions from fossil fuels are the primary cause of climate change. Law No. 7 of 2021 concerning Harmonization of Tax Regulations establishes a carbon tax as a policy instrument to internalize external emission costs and encourage a shift to renewable energy. It also helps meet Paris Agreement commitments. This study investigates the concept, objectives, and challenges associated with implementing a carbon tax as part of the national plan to achieve net-zero emissions (NZE) by 2060. This study uses qualitative descriptive analysis by analyzing secondary data from laws and regulations, government ministry websites, and national and international research journals. The study shows that Indonesia uses a combined cap-and-tax approach, which combines a carbon tax and a carbon market mechanism. Although the carbon tax has clear environmental and fiscal objectives, its implementation faces institutional, technical, political, and economic challenges, including policy coordination, stakeholder readiness, and potential impacts on businesses and low-income households. To ensure that emission reductions are effective without disrupting economic stability, this study found that carbon tax policies require a comprehensive, fair and aligned design with the national economic structure.

A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES astuti, apri dwi; Muna, Arinal
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i1.11374

Indonesia is among the world's ten largest emitters, as carbon emissions from fossil fuels are the primary cause of climate change. Law No. 7 of 2021 concerning Harmonization of Tax Regulations establishes a carbon tax as a policy instrument to internalize external emission costs and encourage a shift to renewable energy. It also helps meet Paris Agreement commitments. This study investigates the concept, objectives, and challenges associated with implementing a carbon tax as part of the national plan to achieve net-zero emissions (NZE) by 2060. This study uses qualitative descriptive analysis by analyzing secondary data from laws and regulations, government ministry websites, and national and international research journals. The study shows that Indonesia uses a combined cap-and-tax approach, which combines a carbon tax and a carbon market mechanism. Although the carbon tax has clear environmental and fiscal objectives, its implementation faces institutional, technical, political, and economic challenges, including policy coordination, stakeholder readiness, and potential impacts on businesses and low-income households. To ensure that emission reductions are effective without disrupting economic stability, this study found that carbon tax policies require a comprehensive, fair and aligned design with the national economic structure.

Factors Affecting the Implementation of Green Banking Technology: Evidence from Digital Banking in Indonesia Rahman, Faisal Fajri; Kuswendang, Wiwi; Komara, Acep; Muna, Arinal
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 5 (2025): September 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i5.3348

Purpose: This study aims to investigate the factors that influence the adoption of digital banking, with the ultimate goal of increasing the acceptance of green banking technology. Design/methodology/approach: This study employs a mixed-methods approach, involving a survey of 466 digital banking users analyzed using SmartPLS 4.0. This data is strengthened through in-depth interviews with 30 respondents regarding the intention to use digital banking. Findings: The study's findings revealed that Perceived Ease of Use (PEOU) and Perceived Usefulness (PU) have a positive influence on the intention to use green banking technology, mediated by User Satisfaction (US). Then, Perceived Value (PV) has a positive influence on the Intention to Use Green Banking Technology, and the role of Trust has the most significant positive influence. Research limitations/implications: This study has limited generalizability to its population sample due to the random data collection and lack of focus on specific user groups. Practical implications: This study demonstrates that the adoption of digital banking significantly reduces carbon emissions contributing to global warming by minimizing paper use and waste. Originality/value: This research can serve as a basis for developing more effective green banking policies, thereby encouraging sustainable economic growth in developing countries. Paper type: Research paper

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