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What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Warsono-bin-Hardono, Sony; Pranesti, Arin; Rohma, Frida Fanani; Priambodo, Devandani Ken
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13961

Abstract

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
Pengaruh Pemulihan Layanan terhadap Kepuasan Pengguna E-commerce: Bukti Studi Eksperimen Berdasarkan Gender Ratih Tiyas Pratiwi; Sony Warsono
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemulihan layanan terhadap kepuasan pengguna e-commerce sekaligus menguji pengaruh gender terhadap hubungan antara pemulihan layanan dan kepuasan pengguna e-commerce. Peneliti menggunakan pendekatan kuantitatif dengan metode kuasi eksperimen berbasis web. Partisipan dalam penelitian ini adalah pengguna situs web e-commerce di Indonesia. Hipotesis dalam penelitian ini diuji menggunakan uji beda independent sample t-test. Temuan penelitian ini menunjukkan bahwa pemulihan informasi, fungsional, dan sistem berpengaruh terhadap kepuasan pengguna. Gender tidak memoderasi pemulihan layanan informasi terhadap kepuasan pengguna. Sedangkan, gender memoderasi pemulihan layanan fungsional dan sistem terhadap kepuasan pengguna. Penelitian ini dapat menjadi acuan perusahaan e-commerce dalam pembuatan standar kualitas pelayanan situs web yang sesuai dengan harapan pengguna.
Determinants of ERP Adoption in the Food and Beverage Industry: Evidence from UTAUT2 Januari Pri Harsanti; Sony Warsono
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2083

Abstract

General Background: Enterprise Resource Planning (ERP) systems provide solutions by integrating various business functions through automated processes. Specific Background: Empirical research on ERP adoption among Indonesian SMEs is still limited, especially regarding usage intentions and actual usage behaviour, posing practical challenges for SMEs. Knowledge Gap: This study addresses gaps in previous findings that were limited in terms of sample size, industry type, data collection techniques, and ERP components tested by MSMEs, using the UTAUT2 perspective. Objective: This study analyses the determinants of ERP usage intentions and the moderating role of ICT experience in food and beverage SMEs. Method: Primary data were collected through questionnaires distributed to owners, directors, and managers of food and beverage SMEs in five provinces in Indonesia and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The final sample size was 133 respondents. Results: The results indicate that the intention to use ERP is significantly influenced by performance expectations, effort expectations, supportive conditions, habit, and information quality, while ERP usage behaviour is influenced by habit and intention to use. Novelty: This study expands on UTAUT2–ERP research by integrating information quality into the model and analysing ICT experience as a moderator for ERP usage intention and actual usage behaviour in food and beverage SMEs. Implications: These findings provide guidance for SMEs to adopt ERP and provide insights for service providers to develop more user-oriented systems and services.