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NIAT BELAJAR MENGGUNAKAN SOFTWARE AKUNTANSI Ni Luh Made Sri Kusmira; Dodik Ariyanto; I Wayan Suartana; Gede Juliarsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p05

Abstract

Pembelajaran mengenai software akuntansi sangat krusial bagi mahasiswa akuntansi untuk menghasilkan lulusan berdaya saing tinggi di pasar kerja. Penelitian ini membuktikan hubungan dari persepsi kegunaan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy pada niat belajar software akuntansi. Data primer dikumpulkan dari 241 mahasiswa pada program sarjana akuntansi di FEB Unud angkatan 2021 dan 2022 melalui kuesioner, kemudian dianalisis menggunakan SmartPLS 4.0. Temuan ini membuktikan adanya efek yang positif dari persepsi pemanfaatan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy secara signifikan pada niat belajar mahasiswa. Hasil studi ini dapat diartikan yakni semakin tinggi keyakinan mahasiswa terhadap manfaat dan kemudahan software, semakin positif sikap mereka, semakin kuat dukungan sosial, dan semakin tinggi kepercayaan diri dalam mengoperasikan komputer, maka semakin besar niat mereka untuk mempelajari teknologi akuntansi. Implikasi penelitian ini menekankan pentingnya integrasi kurikulum dan strategi pembelajaran yang mendukung pengembangan kompetensi digital mahasiswa akuntansi untuk menghadapi tuntutan dunia kerja modern.Learning accounting software is essential for accounting students to produce highly competitive graduates in the job market. This study investigates the relationship between perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy on students’ intention to learn accounting software. Primary data were collected from 241 undergraduate accounting students from the 2021 and 2022 cohorts at the Faculty of Economics and Business, Udayana University, using questionnaires and analyzed with SmartPLS 4.0. The findings reveal that perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy all have a significant positive effect on students’ intention to learn. These results imply that the higher the students’ confidence in the benefits and usability of the software, the more positive their attitude, the stronger the social support, and the greater their confidence in using computers, the stronger their intention to study accounting technology. This research highlights the importance of integrating curriculum and learning strategies that foster digital competence among accounting students to meet the demands of the modern workforce.
PENGUATAN TATA KELOLA DAN INOVASI UNIT USAHA BUMDESA MELALUI PENDAMPINGAN KOLABORATIF DI KOTA DENPASAR, BALI I Gede Nandya Oktora Panasea; I Made Endra Kartika Yudha; I Made Putra Yasa; I GST A. KT. GD. Suasana; I Wayan Suartana; I Gusti Agung Diah Arishma Okayani
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3403

Abstract

Empowering local economies through Village-Owned Enterprises (BUMDesa) has become a key strategy to promote village self-reliance. However, in many areas including Denpasar City, challenges remain in governance, human resources, and business innovation. This community service program aimed to improve institutional capacity, governance practices, and business innovation through collaborative assistance involving universities. The program began with coordination with local government agencies, followed by training for 250 BUMDesa, selection of 50 potential BUMDesa, and intensive assistance for 12 BUMDesa in Denpasar City. Methods included needs assessment, thematic workshops, and problem-based technical mentoring. The results show improvements in financial reporting, business planning, and local-based innovations such as waste management, tourism services, and trade. Strong support from village leaders and active community participation were critical success factors. This program confirms that a collaborative approach among village governments, academics, and communities can effectively strengthen the sustainability of BUMDesa.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Astuti, Ni Putu Ayu Purnama Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi DEWA GEDE WIRAMA Dewa Gede Wirama Dewa Nyoman Badera Diah Anggreni DODIK ARIYANTO Dwi Marhaeni, I Gst Agung Ayu Nova DWI PUTRA DARMAWAN Ego, I Komang Eka Ardhani Sisdyani Errik Shofian Jaswadi Fransisca Pauliena Roslynwibowo Gayatri Gde Herry Sugiarto Asana Gede Juliarsa Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gde Ary Wirajaya I Gede Bayu Saputra I Gede Krisna Dwipa Jaya I Gede Nandya Oktora Panasea I GST A. KT. GD. Suasana I Gusti Agung Diah Arishma Okayani I Gusti Ayu Agung Meilinda Setia Dewi I Gusti Ayu Dwi Cahyanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Ketut Adi Winata I Ketut Jati I Ketut Sujana I Ketut Sujana I Ketut Surata I Ketut Suryanawa I Made Bagus Angga Marta Permana I Made Endra Kartika Yudha I Made Putra Yasa I Made Sudiana I Putu Gede Pande Setya Pratama I Putu Suarna Bumi I Putu Yoga Susmitha I Wayan Ramantha I WAYAN WINDIA Ida Ayu Diah Kencana Dewi Ida Bagus Angga Mardika Ida Bagus Putra Astika IGAM Asri Dwija P IM. PASMA SUARTIKA Ingrid Saraswati Bayusena Julianingsih, Sri Redjeki Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Kustiko, Wayan Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Marni Marni, Marni Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Luh Made Sri Kusmira Ni Luh Nyoman Sherina Devi Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Ratnadi Ni Made Jeny Lestari Dewi Ni Made Ria Satyawati Ni Nengah Nari Utari Ni Putu Ayu Krisnawati Ni Putu Bella Ari Suwitri Ni Putu Desy Ratna Dewi Ni Putu Dewik Erina Ni Putu Ika Parianti Ni Putu Sri Harta Mimba Ni Putu Sundari Maheni Premaswari Ni Putu Wida Putri Damayanti Ni Putu Wiwin Setyari Ni Wayan Ayu Putri Ni Wayan Nonik Anggita NW. SURYATHI Nyoman Arya Adi Putra Oka Sri Indah Lestari Oktaviani, Yutri Putu Ayu Rara Anggani Putu Ayu Ratih Ardianti Putu Cintya Purnama Dewi PUTU NILA KRISNA DEWI Putu Peni Ulantari Putu Sukma Handayani Putu Wenny Saitri Putu Wenny Saitri Rosko Atmaja Saring Suhendro Sasanti, Elin Sekarini Tirtha Negari Simpen I Wayan Vemiyani, Ni Made Dhea Wawan Setiawan