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All Journal Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Akuisisi : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia JURNAL REKAYASA TEKNOLOGI INFORMASI Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Hasil Inovasi Masyarakat (JHIM) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi E-Jurnal Akuntansi Jurnal Abdimas Mahakam
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Navigating the Business Landscape: The Influence of Infrastructure, Financial Inclusion, Innovation, and Government Policy on Indonesian MSMEs Fahrati, Eny; Kusno, Hendra Sanjaya; Safitri, Elvina
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.424

Abstract

The performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia is examined in this study in relation to a number of different influences. A quantitative examination of 255 MSMEs from various industries, geographies, and sizes is carried out, with an emphasis on the interplay of infrastructure, financial inclusion, innovation, and government policy. In order to investigate the direct and intermediary links between these important determinants and MSME performance, structural equation modeling was employed in the study. The results revealed a strong positive correlation between the variables, demonstrating the critical role that government policies, infrastructure, financial inclusion, and innovation play in fostering business success. Financial inclusion plays a mediating role, and mediation analysis clarifies the contextual elements influencing the connections that are seen. By providing practical insights for business leaders and policymakers to navigate and enhance the business environment, this research advances our understanding of the intricate dynamics inside Indonesia's MSME sector
Determinants of Customer Satisfaction in Mobile Banking: a PLS Analysis of DG Bankaltimtara Application Users Santika, Sisca; Putri Shafar, Habibah; Kusno, Hendra Sanjaya
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.809

Abstract

This study was conducted with the aim to determine and analyze the effect of using DG Bankaltimtara mobile banking application on Customer Satisfaction of PT East Kalimantan and North Kalimantan Regional Development Bank Balikpapan Branch Office. The population in this research is 15,960 customers who use DG Bankaltimtara. Researchers took a sample based on the Slovin formula of 390 respondents. The type of data used is primary data sourced from questionnaires presented in the form of a Likert scale. Data analysis in this study used descriptive analysis methods with the help of the Partial Least Square (PLS) application with the SmartPLS version 3.0 program. The results of this study were obtained using the PLS Evaluation Model to show the effect of using the DG Bankaltimtara Mobile Banking Application on Customer Satisfaction. Ease of Service Users, Credibility of Banking Service Companies, and Transaction Speed are three variables that affect Customer Satisfaction in using Mobile Banking DG Bankaltimtara. However, the System Security variable has no effect on Customer Satisfaction in using Mobile Banking DG Bankaltimtara.
When Culture Meets Code: Enhancing E-Payment Technology Adoption Through QRIS in The Digital Transformation Sari, Danar Retno; Sorongan, Erick; Kusno, Hendra Sanjaya
Innovation in Research of Informatics (Innovatics) Vol 7, No 1 (2025): March 2025
Publisher : Department of Informatics, Siliwangi University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/innovatics.v7i1.13153

Abstract

Bank Indonesia has implemented the National Non-Cash Movement (GNNT) to advance the payment system in Indonesia, focusing on safety and efficiency. The use of QRIS technology has accelerated transaction processes, reducing queues and increasing efficiency in various sectors. The electronic money component has seen significant growth, especially in non-bank institutions, with a rise in shopping transactions and the number of merchants. Trust in QRIS technology is high due to ease of use and secure transactions, supported by government regulations. This research investigates the factors influencing the adoption of QRIS (Quick Response Code Indonesian Standard) technology as an electronic payment system in Indonesia after the COVID-19 pandemic. The study focuses on the cultural dimensions of Power Distance (PD) and Uncertainty Avoidance (UA), and their influence on Trust and the Attitude to Use QRIS. A quantitative methodology using a questionnaire was employed, involving 103 active QRIS users, with analysis conducted using Structural Equation Modeling (SEM) via SmartPLS. Results show that Uncertainty Avoidance has a significant positive effect on Trust, which in turn significantly influences the Attitude to Use QRIS. However, Power Distance does not significantly impact Trust, suggesting that while government regulations are important, they do not directly enhance trust in the system. The findings highlight the importance of improving user confidence by reducing perceived risks and enhancing the security of the QRIS platform to foster wider adoption of cashless payments. Future research should explore the role of government policies in further detail to enhance user trust in digital payment systems.
Pemetaan Efektivitas Penggunaan MYOB dan Accurate pada Uji Kompetensi Profesi Teknisi Akuntansi Kusno, Hendra Sanjaya; Santika, Sisca; Arazy, Dito Rozaqi; Murtanto, Murtanto
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1684

Abstract

Penelitian bertujuan untuk mengetahui tingkat efektivitas dan tingkat kompeten Penggunaan Aplikasi MYOB dan Accurate Pada Uji Kompetensi Klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui survei menggunakan kueisoner dengan pendekatan cross sectional. Penelitian ini menggunakan jenis data primer melalui metode survei. Populasi dalam penelitian ini adalah peserta uji dari LSP-TA pada klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode pengambilan sampel dalam penelitian ini adalah metode convenience sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu, Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram. Setelah data diolah kemudian hasilnya akan dipaparkan secara deskriptif, dianalisis gambaran tentang fakta–fakta hasil penelitian dan keterkaitannya dengan teori serta, penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa, penggunaan aplikasi komputer akuntansi berupa Accurate lebih efektif dan jumlah peserta uji yang menggunakan aplikasi komputer akuntansi berupa Accurate lebih banyak yang dinyatakan Kompeten dibandingkan peserta ujian yang menggunakan MYOB
The Effect of Financial Literacy, Ease and Trust on the Decision to Use QRIS Agustin, Kety Lulu; Usman, Wilma Widyanti; Kusno, Hendra Sanjaya
MEC-J (Management and Economics Journal) Vol 9, No 2 (2025)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v9i2.28831

Abstract

This study aims to identify the influence of Financial Literacy, Ease of Use, and Trust on Transaction Decisions using QRIS at MSMEs in Balikpapan City. This research uses quantitative method with a sample of 400 MSMEs selected through Accidental sampling technique as part of Non-Probability Sampling. The results show that Financial Literacy, Ease of Use, and Trust simultaneously affect the Transaction Decision using QRIS. Partially, Financial Literacy and Ease of Use affect Transaction Decisions, indicating that increasing Financial Literacy and Ease of Use can encourage decisions to transact using QRIS. Conversely, Trust has no effect on Transaction Decisions using QRIS. This finding indicates that although Trust in the QRIS system does not affect transaction decisions, the Financial Literacy and Ease of Use factors still have an important role in MSME decisions to adopt QRIS as a payment method. This study provides valuable insights into the factors that need to be considered in increasing the adoption of QRIS among MSMEs in Balikpapan City. It is expected that further researchers add other relevant variables in order to get a deeper understanding of the adoption of QRIS by MSMEs.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak: Uji Empiris pada Wajib Pajak Kendaraan Bermotor di Kota Balikpapan Ramadhani, Ranita; Yulianti, Putri Kartika; Ramli, Ramli; Kusno, Hendra Sanjaya
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 9, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v9i2.2583

Abstract

This research seeks to analyze the impact of independent variables, namely Taxpayer Awareness, Tax Penalties, and Service Quality on the dependent variable, namely Taxpayer Honesty in relation to motor vehicle tax payments. The recearch subjects were taxpayers registered at the UPTD PPRD Bapenda Balikpapan City. The research sample consisted of 400 people selected using the random sampling method with the Slovin formula for sample selection. Data collection was conducted using a questionnaire, and data analysis was performed using the Smart PLS (Partial Least Square) program. Based on the research results, Taxpayer Compliance in relation to motor vehicle tax payments is partially influenced by Taxpayer Awareness, Tax Penalties, and Service Quality. The degree of Taxpayer Complieance is positvely influenced by each of the three independent variables.
PENGARUH LDR, CAR, BOPO, DAN BANK SIZE TERHADAP ROA PADA BANK UMUM DI MASA PANDEMI COVID-19 Putri, Rizkia Amelia; Hendra Sanjaya Kusno; Juspa Parasi
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 13 No. 01 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.1.01

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, capital adequacy ratio, beban operasional pendapatan operasional, dan bank size terhadap bank return on assets pada umum yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Data diperoleh dari laporan keuangan tahunan bank dan menggunakan 46 bank dengan total sampel 20 bank. Pengambilan data menggunakan metode purposive sampling dengan analisis data yang digunakan adalah analisis regresi linear. Teknik analisis yang digunakan untuk pengujian hipotesis berupa uji F dan uji t. Selain itu, juga digunakan uji asumsi klasik berupa uji normalitas, uji multikoliniearitas, uji autokorelasi, dan uji heteroskedastisitas. Hasil dari penelitian ini menyimpulkan bahwa, hasil uji hipotesis disimpulkan bahwa loan to deposit ratio, capital adequacy ratio, beban operasional dan pendapatan operasional, dan bank size berpengaruh simultan terhadap return on assets. Hasil uji parsial disimpulkan bahwa loan to deposit ratio, capital adequacy ratio, dan bank size tidak berpengaruh terhadap return on assets. Hasil uji parsial disimpulkan bahwa beban operasional pendapatan operasional berpengaruh negatif terhadap return on assets.
Rancang Bangun Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet Pada CV. ABC Kusno, Hendra Sanjaya; Finanto, Hasto; Santika, Sisca; Ramadhani, Ranita
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 4 (2024): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i4.2032

Abstract

Fokus penelitian ini adalah untuk menemukan permasalahan dalam penyusunan laporan keuangan serta merancang dan mengembangkan Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet pada CV. ABC. Metode yang dipakai yaitu Participatory Action Research (PAR) dengan pendekatan pengembangan produk. Pengumpulan data dilakukan melalui teknik inquiry, observasi, dan wawancara. Design serta subjek, alat serta prosedur mengumpulkan dan menganalisis data adalah semua bagian dari tahapan penelitian. Barang yang dikembangkan telah berhasil diimplementasikan dengan baik. Selain meningkatkan kemudahan penggunaan, aplikasi ini memungkinkan pengolahan transaksi keuangan dan pembuatan laporan keuangan yang fleksibel secara otomatis CV. ABC menunjukkan penerimaan positif terhadap teknologi ini dan keinginan untuk menggunakannya dalam jangka panjang. Penelitian ini mendemonstrasikan keberhasilan pengembangan dan implementasi SIA berbasis Spreadsheet yang sesuai dengan kebutuhan CV. ABC. Temuan ini sejalan dengan Technology Acceptance Model (TAM), menekankan pada dampak dirasakan sehingga mempengaruhi penerimaan teknologi serta kemudahan penggunaan
Pengaruh pola mutasi, lingkungan kerja dan stress kerja terhadap motivasi kerja pegawai Eviyanti, Novitasari; Darmawan, Arief Rahmad; Haryani; Kusno, Hendra Sanjaya
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i4.2492

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh pola mutasi terhadap motivasi kerja pegawai, lingkungan kerja terhadap motivasi kerja pegawai dan stress kerja terhadap motivasi kerja pegawai. Obyek penelitian ini adalah pegawai di KPPBC TMP C Ketapang. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksplanatif. Jumlah populasi pada penelitian ini sebanyak 40 responden, sampel yang diambil adalah seluruh anggota populasi dengan metode yang digunakan adalah sensus. Hasil pengujian pola mutasi terhadap motivasi kerja nilai hitung sebesar 2,705 > t tabel = 2,021. α = 0,05 dengan angka signifikansi 0,010 < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 1 (H1) bahwa pola mutasi berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh lingkungan kerja terhadap motivasi pegawai adalah nilai t hitung sebesar 2,959 > t tabel = 2,021 dengan angka signifikansi 0,005. < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 2 (H2) bahwa lingkungan kerja berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh stress kerja terhadap motivasi kerja adalah nilai t hitung sebesar -0,39 < t tabel = 2,021 dengan angka signifikansi = 0,969 > α = 0,05 sehingga Ho diterima dan Ha ditolak. Dengan demikian hipotesis 3 (H3) bahwa stress kerja tidak berpengaruh terhadap motivasi kerja. Dengan demikian pola mutasi dan lingkungan kerja berpengaruh terhadap motivasi kerja pegawai di KPPBC TMP C Ketapang
Competency-Based Training for Business and Management’s Vocational Teachers in East Kalimantan Wijayani*, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i1.16586

Abstract

As evidence of their proficiency, Accounting Vocational School graduates are required to possess a TA Junior Competency Certificate. There is only one certified accounting technician teacher in Balikpapan now. This service attempts to address this problem by certifying accounting teachers with professional skills. It is envisaged that as SMK Accounting teachers become certified, SMK graduates' competence will rise as well. The program provided as part of this community service aims to assist in resolving current issues by providing: (1) offline training to get ready for junior accounting technician competency exam; and (2) support during the exam. Forty-five teachers from vocational schools in East Kalimantan participated in this program. Overall, 56% of participants reported feeling extremely satisfied, and up to 44% reported feeling satisfied and assisted by the training. According to the feedback from this program, participants thought that more training time was necessary, particularly for computer accounting application schemes.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Agustin, Kety Lulu Aldhea Shafitri Alvianita Gunawan Putri Alya Dhiya Atiqah Apriani, Endang Sri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dewi, Made Lia Ananda Dito Rozaqi Arazy Dwi Ayu Fitrianty Elsyied, Magda Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Lestari, Apriyani Dwi Mairani Safitri Muamilah, Husnul Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Nurwahidah Jamal Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Pongtuluran, Ezra Hartato Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ratna Dewi Kusumawati Rio, Wahyu Yusuf Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Sisca Santika Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wahyu Anhar C Putra Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Wiwik Saraswati, Wiwik Yulianti, Putri Kartika