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All Journal E-Jurnal Akuntansi TSM Jurnal Penelitian Pendidikan Indonesia Jurnal ilmiah teknologi informasi Asia
Wing Wahyu Winarno
Sekolah Tinggi Ilmu Ekonomi YKPN
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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A study of positive accounting practice Hisar Pangaribuan; Jenny Sihombing; Wing Wahyu Winarno; Denok Sunarsi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 1 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020222066

Abstract

Financial accounting, as a branch of science from social science, practically describes the behavior of the presenters of financial statements. This study is confirmatory descriptive research, data obtained from the annual reports of banking companies on the Indonesia Stock Exchange. This study constructs a research model using four variables: accounting conservatism, managerial ownership, debt covenants, and political costs. The data is processed using path analysis, and the test is carried out through two stages: testing the direct and indirect effects. The direct effect finding proved that the bonus plan, debt covenant, and political cost hypothesis had been significantly practiced. Another direct influence finding also proved that managerial ownership has a significant effect on debt covenants and that political costs have a significant effect on debt covenants. This research also demonstrated that debt covenants could not mitigate the impact of political costs and managerial ownership on accounting conservatism practice. The board of commissioners, as the highest supervisory body and the supervisory units, has the responsibility to control the opportunistic behavior of managers so that banks can effectively practice a healthy financial statements process and so that public trust in banks increases.
Evaluasi Tingkat Penerimaan Masyarakat terhadap Aplikasi Jogja Istimewa menggunakan Modifikasi Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) Nurviyanto Widya Nugroho; Wing Wahyu Winarno; Hanson Prihantoro Putro
Jurnal Ilmiah Teknologi Informasi Asia Vol 14 No 2 (2020): Volume 14 Nomor 2 (8)
Publisher : LP2M INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jitika.v14i2.484

Abstract

Pemda DIY meluncurkan sistem informasi pemandu wisatawan dan lokal bernama aplikasi Jogja Istimewa. Berbeda dengan sistem informasi wisatawan dan lokal pada umumnya, aplikasi Jogja Istimewa ini di dalamnya terdapat layanan-layanan e-government. Tujuannya untuk memudahkan masyarakat mendapatkan akses informasi seputar DIY dan pelayanan publik di DIY. Sejak diluncurkan pada September 2015, mayoritas masyarakat DIY masih belum mengunduhnya. Penelitian ini akan mengevaluasi tingkat penerimaan masyarakat terhadap aplikasi Jogja Istimewa dan faktor-faktor apa aja yang mempengaruhi penerimaannya. Penelitian ini menggunakan modifikasi UTAUT2 dengan menambah variabel Trust dan Perceived Risk. Data dikumpulkan melalui penyebaran kuesioner secara online menggunakan google form ke 184 pengguna. Metode analisis data dalam penelitian ini menggunakan SEM-PLS dan menggunakan software SmartPLS. Hasilnya, tingkat penerimaan masyarakat terhadap aplikasi Jogja Istimewa masuk dalam kategori cukup baik. Diketahui, bahwa UB dipengaruhi oleh BI, HA dan FC. Sementara BI dipengaruhi oleh HA, PR, SI, TR dan PE namun tidak dipengaruhi oleh FC dan EE.
DARI ALAT DIGITAL KE PRAKTIK AKUNTANSI: AI DALAM KEPUTUSAN KEUANGAN UMKM Juwita Andriani; Wing Wahyu Winarno
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3388

Abstract

This study aims to explore how Artificial Intelligence (AI) is interpreted and integrated into MSME accounting practices and its implications for financial decision-making. The research employs a qualitative approach with a case study design under an interpretive paradigm. Data were collected through in-depth interviews, limited observations, and documentation involving digital MSME owners who utilize accounting applications with AI features. Data analysis was conducted thematically through data reduction, data display, and conclusion drawing, supported by triangulation to ensure credibility. The findings indicate that AI is initially perceived as an automation tool for transaction recording and financial reporting; however, over time, it contributes to the development of more adaptive, real-time, and data-driven accounting practices. The integration of AI enhances the quality of financial information particularly relevance, timeliness, and reliability which subsequently influences cost control, cash flow planning, and business performance evaluation decisions. Nevertheless, the effectiveness of AI utilization is shaped by digital literacy, human resource readiness, and organizational culture.
Co-Authors Denok Sunarsi Hanson Prihantoro Putro Hisar Pangaribuan Jenny Sihombing Juwita Andriani Nurviyanto Widya Nugroho