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All Journal EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan
Ni’immas Ni’immas
Universitas Mahakarya Asia
Economics, Econometrics & Finance

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Analisis Faktor Pemahaman UMKM terhadap Standar Akuntansi Keuangan Factor Analysis of MSME Understanding of Financial Accounting Standards Ni’immas Ni’immas
EBBANK Vol 12, No 2 (2022): EBBANK Vol 12, No 2 Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

MSMEs are an important aspect for the economic development of a country. However, SMEMs are faced with financial reporting problems. Meanwhile, financial reporting is important for SMEMs, both for making decisions and as a standard for the feasibility of access to capital. This study aims to examine the factors that influence the perception of SMEM actors on financial reporting, the factors that influence the acquisition of SMEM loans and the factors that influence the understanding of SMEM actors towards Financial Accounting Standards. A total of 100 samples of SMEM actors were randomly selected to represent the MSME population in Yogyakarta. This study uses a quantitative approach with statistical regression analysis. This study finds that the understanding of SMEMs in Yogyakarta on Accounting Standards is still very limited.
Computer Anxiety Dan Computer Attitude Pada Computer Self Efficacy Mahasiswa Dalam Menggunakan Accurate Ni Komang Urip Krisa Dewi; Ni’immas Ni’immas
EBBANK Vol 12, No 2 (2022): EBBANK Vol 12, No 2 Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

The purpose of this study is to determine the effect of computer anxiety and computer attitude to computer self efficacy in using accurate. This study use survey metode with questinnaire technique for data collection and analysis techniques of multiple linear regression which includes classical assumption and hypothesis testing using partial test and coefficient of determination. Based on the analysed data the results obtain are as follows, computer anxiety effect negatively, computer attitude effect positively, experience effect positively
Co-Authors Ni Komang Urip Krisa Dewi