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All Journal JAM EKONOMIS : Journal of Economics and Business Jurnal Riset Akuntansi Politala Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Entrepreneurship and Small Business Research JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance : Jurnal Akuntansi dan Bisnis
Irda Rosita
Politeknik Negeri Padang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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THE INFLUENCE OF PERCEIVED EASE OF USE, PERCEIVED USEFULNESS, AND TRUST AS INTERVENING VARIABLES ON INTEREST IN USING DIGITAL BANKS AMONG MILLENNIAL GENERATION (GEN Y) & GENERATION Z (GEN Z) Rizkyla, Zhavira; Meuthia, Reno Fithri; Rosita, Irda
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.272

Abstract

As information technology advances, societal demands increase, and the features and sophistication of smartphones increase along with that, banks must adapt to meet current demands. For Indonesians who are used to using cash, digital banking will be a new digital transformation. There is no information regarding the variables that might influence the behavioural intentions of the Indonesian people in using digital banking services. In particular, among Millennials and Generation Z in Indonesia, this study investigates the relationship between perceived ease of use, perceived usefulness and trust that influences the intention to use digital banks based on the Technology Acceptance Model (TAM) using smartPLS software and data been collected from a survey conducted on 170 individuals from the Millennial and Generation Z demographics. The results of this research analysis show that perceived ease of use and usefulness greatly influence trust in using digital banking services. Perceived usefulness and trust significantly affect interest in using digital banking services compared to perceived ease of use. Therefore, for customers to truly understand the benefits of using digital banking services, improving their perception of the service's usefulness in their daily lives is essential
Pengaruh Green Accounting, Kinerja Lingkungan, Struktur Modal dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Subsektor Batu Bara, Gas & Minyak Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Monica Delima; Irda Rosita; Endrawati
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.419

Abstract

The purpose of this study is to determine the influence of green accounting, environmental performance, capital structure, and firm size on financial performance. The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is subsector coal, gas, and oil listed on the Indonesia Stock Exchange in 2020-2023. All data was then taken based on the purposive sampling method so that a sample of 17 companies per year was obtained. The results show that green accounting, environmental performance, and firm size has no effect on financial performance, capital structure has an effect on financial performance. This research is hoped to benefit companies by improving the quality of financial report and to provide knowledge or information to regulators in making decisions. Apart from that, researchers can contribute to the development of science related to accounting.
Co-Authors Amy Fontanella Andri, Diah Uzzahraty Anindya, Amanda Chandra, Novrina Cicalarici Cicalarici, Cicalarici Dita Maretha Rissi Diyah Hastiyahsari Eka Rosalina Elfitri Santi Eliyanora Eliyanora Eliyanora Endrawati Gustati Gustati Heru Amrasyid Hidayatul Ihsan Iis Ismawati Ikhsani, Cindy Orlanda Makmur, Andrew MARIA BINTANG Monica Delima Mustika, Rasyidah Novita Sari, Via Nurul Fauzi Putri Nanda Leri Rahmi, Mustika Ramadhani, Zahra Reno Fithri Meuthia Rizkyla, Zhavira Silsabila, Silsabila Ulfi Maryati Wiwik Andriani Zalida Afni