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All Journal Berdikari: Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Edunomika (JIE) Riset Akuntansi dan Bisnis Indonesia
Yanto Yanto
Universitas Bangka Belitung
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Development Digitization In Enhancement Potency Tour Village Through Smart Village Concept in the Village Permis and Rajik South Bangka Regency Julia Julia; Rahil Imainul Aprilian; Yanto Yanto
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.05.01.06

Abstract

Tourism is a sector that has the potential to be developed as a source of regional income, because in addition to providing benefits for the tourist attractions themselves, it also provides benefits to the supporting infrastructure, such as restaurants, lodging places, industrial centers, souvenir centers, etc. Digitization of tourism is one of the important strategies in responding to the digital-oriented civilization of society in meeting their needs for traveling. Digitization of tourism is considered the right step in promoting tourism through a digital approach that has an impact on the development of tourism potential in a tourist village. Based on the results of field observations, various problems were found in Permis and Rajik Villages, South Bangka Regency, namely the lack of efforts to publicize tourism potential in Permis and Rajik villages. Lack of knowledge of the village government regarding website creation.
EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH: EKSPLORASI FAKTOR-FAKTOR SOSIAL KOGNITIF YANG MEMPENGARUHI NIAT BERKARIR SEBAGAI AKUNTAN DI KALANGAN SISWA SEKOLAH MENENGAH Yanto Yanto; Muhammad Qomaruddin Ridwan; Rahil Imainul Aprilian
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor sosial kognitif yang mempengaruhi niat berkarir sebagai akuntan di kalangan siswa sekolah menengah. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode pengumpulan data melalui kuesioner yang melibatkan 231 responden. Hasil analisis menunjukkan bahwa secara simultan, efikasi diri, ekspektasi hasil, dan tujuan pribadi berpengaruh terhadap niat siswa untuk berkarir sebagai akuntan. Secara parsial mengungkapkan bahwa efikasi diri tidak berpengaruh signifikan terhadap niat siswa berkarir sebagai akuntan, sedangkan ekspektasi hasil dan tujuan pribadi menunjukkan pengaruh positif dan signifikan terhadap niat siswa berkarir sebagai akuntan. Temuan ini memberikan kontribusi penting dalam memahami faktor-faktor yang dapat meningkatkan minat siswa untuk berkarir di bidang akuntansi dan dapat menjadi acuan bagi pihak sekolah dalam merancang program bimbingan karir yang lebih efektif.
INTEGRASI BLUE ACCOUNTING DALAM PENGELOLAAN SUMBER DAYA LAUT BERKELANJUTAN DI KAWASAN PESISIR KABUPATEN BANGKA TENGAH Wenni Anggita; Elmi Rakhma Aalin; Yanto Yanto; Ulfa Ulfa
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19252

Abstract

This study analyzes the integration of Blue Accounting as a strategic approach to sustainable marine resource management in Central Bangka Regency. Blue Accounting is a reporting framework that combines ecological, social, and economic data to improve transparency, accountability, and policy effectiveness. Employing a quantitative method and Partial Least Squares Structural Equation Modeling (PLS-SEM), the study examines three key hypotheses: (1) the impact of data integration on readiness to implement Blue Accounting, (2) the effect of institutional readiness on implementation effectiveness, and (3) the contribution of Blue Accounting to the quality of marine management policies. Results indicate all hypotheses are statistically significant. Multidimensional data integration positively influences implementation readiness (β = 0.417; p < 0.001), while institutional readiness significantly affects effectiveness (β = 0.354; p < 0.001). Furthermore, Blue Accounting contributes to enhanced transparency and improved marine policy quality (β = 0.479; p < 0.001). The findings highlight the importance of integrated data systems and institutional capacity in local marine governance.
Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals Sonia Yudiska; Erita Rosalina; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.464

Abstract

Purpose: This study examines the effect of independent commissioner proportion and leverage on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. In this study, financial performance is measured using ROE. Methodology: This study employs a quantitative approach using secondary data from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was performed using panel data regression techniques with EViews 12 software to examine the effects of the independent variables on financial performance. Results: The findings show that leverage has a negative and significant effect on ROE, indicated by prob (0.0001). Meanwhile, the percentage of independent commissioners has no significant relationship, as shown by prob (0.8454). Conclusions: This study concludes that leverage is an important factor affecting financial performance, while the proportion of independent commissioners has no significant influence on ROE. Limitations: This study is limited to consumer non-cyclicals companies listed on the IDX and only examines two independent variables during the 2020–2024 period. Contribution: This study provides empirical information about the factors influencing financial performance and contributes to the development of corporate governance and financial management literature in Indonesia.
Factors Affecting User Satisfaction of SISKEUDES in Village Financial Management Fitri Yanti Bustamin; Rulyanti Susi Wardhani; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i4.393

Abstract

Purpose: This study aims to examine the effects of perceived usefulness, perceived ease of use, information quality, and system quality on user satisfaction with the SISKEUDES application among village officials in South Bangka Regency, where its mandatory implementation has not yet fully optimized user satisfaction. Methodology/approach:. Methodology/approach: This study employed a quantitative approach using a survey method by distributing questionnaires to 69 village officials who used SISKEUDES. Data were analyzed using multiple linear regression with statistical software, including data quality tests and classical assumption tests. Results/findings:. Results/Findings: The results indicate that perceived usefulness, perceived ease of use, and information quality do not have a significant effect on user satisfaction. In contrast, system quality has a positive and significant effect on user satisfaction. Conclusions:. Conclusions: These findings suggest that, in the context of a mandatory system, technical aspects, such as system reliability, stability, and response speed, play a crucial role in enhancing user satisfaction. Limitations:. Limitations: This study is limited by its narrow scope, limited variables, and reliance on questionnaire data, which may introduce subjectivity. Therefore, improving system quality and providing continuous training are recommended. Contribution:. This study contributes to the development of an integrated model combining the technology acceptance model (TAM) and the DeLone and McLean information systems success model within the context of village government information systems
The Effect of Loan Interest Rate, Loan Flexibility, And Perceived Risk on the Intention to Use Peer-To-Peer Lending Among MSMEs In Pangkalpinang Chandra Setiawan; Rulyanti Susi Wardhani; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i4.404

Abstract

Purpose: This study aims to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (SMEs’) intention to use peer-to-peer (P2P) lending applications in Pangkalpinang. Research methodology: This study uses a quantitative approach with multiple linear regression analysis, employing t- and F-tests to examine the effects of loan interest rates, loan flexibility, and risk perception on micro, small, and medium-sized enterprises’ (MSMEs’) intention to use peer-to-peer (P2P) lending in Pangkalpinang. The sample consists of 103 MSME owners selected through purposive sampling. Results: Loan interest rates, loan flexibility, and risk perception account for 23.1% of the variation in UMKM intention to use P2P lending applications in Pangkalpinang. Barriers include limited understanding, repayment concerns, and low digital literacy, whereas supporting factors include flexible loan options, competitive interest rates, and increasing awareness of digital financial services. Conclusions: Loan interest rates, loan flexibility, and risk perceptions together influence UMKM’s intention to use P2P lending applications. Limitations: This study is confined to one district with a small sample size, limiting its broader applicability. Contribution: This research provides empirical evidence on the impact of the loan interest rate, loan flexibility, and risk perception on UMKM’s intention to use P2P lending in Pangkalpinang, offering practical insights for policymakers and P2P providers to enhance strategies for UMKM adoption of digital financial services
Co-Authors Chandra Setiawan Elmi Rakhma Aalin Erita Rosalina Fitri Yanti Bustamin Julia Julia Muhammad Qomaruddin Ridwan Rahil Imainul Aprilian Rahil Imainul Aprilian Rulyanti Susi Wardhani Sonia Yudiska Ulfa Ulfa Wenni Anggita, Wenni