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All Journal Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Dinamika
Munifah Munifah
Universitas Sains dan Teknologi Komputer
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LITERASI AKUNTANSI DIGITAL DAN DIGITAL PAYMENT TERHADAP KINERJA KEUANGAN SALON DI SEMARANG BARAT Windi Anggis Natussafaah; Munifah Munifah
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 6 No. 1 (2026): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v6i1.1196

Abstract

This study used a quantitative approach with a survey method, distributing questionnaires to salon businesses in West Semarang. The number of respondents in this study was 100–150 businesses selected using a purposive sampling technique. The independent variables in this study were digital accounting literacy and digital payments, while the dependent variable was financial performance. The results showed that digital accounting literacy had a positive and significant effect on salon financial performance, as a good understanding of digital financial recording and reporting can improve the accuracy and transparency of financial information. Furthermore, the use of digital payments has also been shown to have a positive impact on financial performance, as it can speed up transactions, increase customer convenience, and facilitate automated recording. Simultaneously, these two variables contribute significantly to improving the financial performance of salon businesses.
PENGARUH KEYAKINAN, PREFERENSI DAN KENDALA TERHADAP NIAT MEMPEROLEH KUALIFIKASI PROFESIONAL PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS STEKOM KENDAL Nila Diva Safitri; Ratnaningrum Ratnaningrum; Munifah Munifah; Haris Ihsanil Huda
EKOBIS Vol 14 No 1 (2026): JURNAL EKOBIS
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v14i1.2343

Abstract

This study aims to examine the influence of beliefs, preferences, and constraints on the intention of undergraduate Accounting students at Stekom Kendal University to obtain professional qualifications. This study is motivated by the increasing need for professionals in the accounting field, which has not been fully followed by high student interest in continuing professional education or obtaining certification. The method used is a quantitative approach with a survey technique through the distribution of questionnaires. Sampling used the Slovin formula with a total of 257 respondents using a purposive sampling technique. Data were analyzed using multiple linear regression techniques to determine the influence of each variable both partially and simultaneously. The results of the study indicate that job prospect beliefs, social beliefs, ability beliefs, and preferences have a positive effect on students' intention to obtain professional qualifications, while the constraint variable has a negative effect. Together, these three variables are thought to have a significant influence on students' intention to obtain professional qualifications. This study is expected to be a consideration for educational institutions in developing programs that support the improvement of students' professional competence, as well as a reference for further research.
Co-Authors Haris Ihsanil Huda Nila Diva Safitri Ratnaningrum Ratnaningrum Windi Anggis Natussafaah