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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Information System, Applied, Management, Accounting and Research Jurnal Akademi Akuntansi (JAA) Paulus Journal of Accounting (PJA)
Esrie A. N. Limpeleh
Politeknik Negeri Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penerimaan Mahasiswa Akuntansi atas Aplikasi Myob Accounting dengan Pendekatan Technology Acceptance Model Andreuw K. Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius A. Tand
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.314

Abstract

This study aims to analyze the effect of perceptions of use, perceived ease of use and attitudes on the behavior interest of accounting students in using the Mind Your Own Business Accounting application with the Technology Acceptance Model approach. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using accounting applications for the financial reporting process, it made them have the attitude to accept the use of these applications. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of accounting applications affect their intention to use the application. Conversely, the findings of this study do not prove the effect of ease of use of applications on the intention to use accounting applications as a means of making financial reports.
ANALISIS PENGGUNAAN MYOB ACCOUNTING SOFTWARE PADA MAHASISWA AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Andreuw Kristian Pantow; Barno Sungkowo; Esrie A. N. Limpeleh; Antonius Tandi
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13223

Abstract

This study aims to analyze the effect of perceived usage, perceived ease of use and attitudes on the behavior interest of accounting students in using the MYOB Accounting application with the Technology Acceptance Model approach developed by Davis (1989). Data collection was carried out through a survey with a questionnaire to accounting students at Manado State Polytechnic. Analysis of research data using Partial Least Square (PLS). The results showed that when students felt the benefits and convenience of using the MYOB Accounting application for the process of preparing financial reports, it made them have the attitude to accept the use of the application. Furthermore, the perceived benefits of using the application and the positive attitude of students towards the use of MYOB Accounting affect their intention to use the application. On the other hand, the findings of this study do not prove the effect of ease of use of applications on the intention to use MYOB Accounting as a means of making financial reports.
DESAIN MODEL PENYUSUNAN LAPORAN KEUANGAN UMKM PRODUKSI MEBEL PADA UD. YORDAN DI MINAHASA Revleen M. Kaparang; Esrie A. N. Limpeleh; Lusye C. Kumaat; Hedy D. Rumambi; Violita
Paulus Journal of Accounting (PJA) Vol 4 No 1 (2022): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v4i1.560

Abstract

Penelitian ini bertujuan untuk mendesain model penyusunan laporan keuangan UMKM produksi mebel. Penelitian menggunakan metode deskriptif kualitatif, pengumpulan data melalui wawancara dengan pemilik usaha dan studi literatur yang berfokus pada aktivitas produksi mebel dan pencatatan keuangan, serta berbagai literatur yang relevan dengan penyusunan laporan keuangan serta standar akuntansi yang berlaku (SAK EMKM). Hasil penelitian menunjukkan elemen pembentuk laporan keuangan dibangun berdasarkan aktivitas usaha dan transaksi keuangannya. Pada elemen konsep, transaksi keuangan dan data pendukung lainnya diklasifikasikan ke dalam elemen laporan keuangan berdasarkan SAK EMKM yang menggambarkan karakteristik usaha UMKM dimana hanya terdiri dari aset, ekuitas, pendapatan, dan beban. Elemen proses menggambarkan proses penyusunan laporan keuangan yang sederhana dimulai dari bukti transaksi sampai menghasilkan laporan keuangan. Desain penyusunan laporan keuangan dibuat secara sederhana, hasil penelitian ini memperkaya konsep penyusunan laporan keuangan UMKM serta berkontribusi praktis bagi entitas lainnya yang bergerak di bidang produksi mebel di Indonesia.
PERANCANGAN SISTEM AKUNTANSI PENJUALAN PADA UD. BLESS Andreuw Kristian Pantow; Sintia Nurani Korompis; Esrie A. N. Limpeleh; Elisabeth Deisi Malonda; Alfrets Daleno
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1131

Abstract

This study aims to design a sales accounting system at UD Bless with a flowcharts that is expected to provide transaction information in the revenue cycle. The research method was qualitative. Instruments of data collection was down through interview in the form of questions regarding the sales system. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of the study are the design of a sales accounting system which consists of designing organizational structures, procedures for cash and credit sales using document flowcharts, and design of accounting records to provide financial information needed by internal parties of the entity. Keywords: component; formatting; style; styling; insert (Minimum 3 to 5 key words)
Co-Authors Alfrets Daleno Andreuw Kristian Pantow Antonius A. Tand Antonius Tandi Barno Sungkowo Elisabeth Deisi Malonda Hedy D. Rumambi Lusye C. Kumaat Revleen M. Kaparang Sintia Nurani Korompis Violita