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All Journal AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Journal of Entrepreneurship & Business
Andri Rianawati, Andri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh teknologi informasi terhadap kinerja keuangan melalui mekanisme transaction cost di institusi kesehatan Rianawati, Andri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.911 KB) | DOI: 10.32670/fairvalue.v5i2.2371

Abstract

This study examines the effect of the use of information technology (IT) on the financial performance of health institutions through the transaction economic mechanism. The use of IT is increasing, especially during the Covid-19 pandemic. The use of IT affects the transaction cost process in an organization. Transaction cost theory focuses on exchange processes that incur costs. This study uses quantitative methods with online survey data collection. Hypothesis testing was carried out using the structural equation modeling (SEM) test with SmartPLS 3.3.9. The test results show that the use of IT has a negative effect on transaction costs, the second is that transaction costs have a negative effect on financial performance, and the last is that IT has a positive effect on financial performance. This research has theoretical and practical contributions. The theoretical contribution is to increase literacy related to transaction costs in the context of health institutions. While the practical contribution is to provide knowledge related to transaction costs in improving the financial performance of health institutions.
Integrated Social Cognitive and Social Capital Theory Toward Telemedicine Acceptance During Pandemic Turbulence Darmasetiawan, Noviaty Kresna; Rianawati, Andri; Prakoeswa, Flora Ramona Sigit
Journal of Entrepreneurship and Business Vol. 5 No. 2 (2024): Journal of Entrepreneurship and Business (June)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v5i2.6461

Abstract

Pupose: This paper investigates the acceptance of telemedicine during the COVID-19 pandemic using an integrated framework of social cognitive theory, social capital, and the Technology Acceptance Model (TAM). Method: The research employs a quantitative method through online surveys. The findings indicate that: 1) Self-efficacy is associated with the perception of ease of use of telemedicine. 2) Social capital is related to both the perceived ease of use and usefulness of telemedicine. 3) The turbulent pandemic situation strengthens the intention to use telemedicine. This study collect 155 respondents and use partial least square for testing hypothesis. Result: All of hypothesis in this research are supported. The results suggests that the implementation of telemedicine should consider social capital, social cognitive aspects, and TAM.
Peningkatan Akuakultur Di Wilayah Jawa Timur Melalui Strategi Inovasi Dengan Pendekatan Matriks TOWS Rianawati, Andri; Darmasetiawan, Noviaty Kresna; Hadi, Faizal Susilo; D'Surya, Lucan Feliciano; Oktavianus, Joshua
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4328

Abstract

This study investigates innovation strategies for aquaculture in East Java using SWOT analysis and TOWS matrix. Although East Java is one of the three largest contributors in aquaculture in Indonesia, maintaining its sustainability is highly dependent on the right strategy based on environmental conditions. This research used a qualitative method with data collection techniques involving in-depth interviews with 7 informants from various backgrounds. The research findings revealed East Java's strengths in terms of community cohesiveness and adaptability to limitations, but a one-time business cycle due to limited capital and low levels of domestic consumption. Some opportunities still arise, such as East Java's high fisheries export demand and capability and the support of a government program called 'Gemarikan'. On the other hand, its vulnerability to weather, water, budget fluctuations, and poor business practices may pose a threat. As a result, the TOWS Matrix identified several innovation strategies for aquaculture in East Java, namely improving aquaculture literacy and knowledge transfer, community-based improvement, and bottom-up collaborative coordination.
DRIVING DIGITAL TRANSFORMATION FOR PUBLIC ACCOUNTING INNOVATION TOWARDS SDGs ALIGNMENT IN ASIA: BIBLIOMETRIC ANALYSIS WITH ADO-TCM FRAMEWORK Hermawan, Jessica; Rianawati, Andri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.991

Abstract

This study investigates innovative public accounting models leveraging the ADO-TCM framework, emphasizing their alignment with SDGs 9, 11, and 16 and the transformative potential of digital governance. A systematic literature review (SLR) and bibliometric analysis using Scopus data from 87 articles are conducted to identify trends, co-occurrences, and citation networks. VOSviewer software is employed for visualizing research dynamics. Findings highlight that innovative public accounting models supported by ICT frameworks, AI-based decision-making, and data-driven systems enhance transparency, accountability, and efficiency. However, addressing regional disparities in ICT access and ensuring digital inclusivity remain challenges. Investments in ICT infrastructure and capacity-building are imperative to empower public accountant. The study contributes to narrowing governance disparities by providing actionable insights for policymakers. It underscores the importance of comprehensive, technology-driven governance strategies to enhance institutional effectiveness and stakeholder engagement. Future research should focus on the role of digital leadership, long-term impacts of governance models, and public-private collaboration.
Pemberdayaan Masyarakat RT 03 RW 07 Mejoyo melalui Pelatihan Digital Marketing untuk Pengembangan UMKM Rianawati, Andri; Savitri, Wina Dian; Prayoga, Windra; Ecinsia, Emi; Bintura, Alvian
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 7 No 2 (2023): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v7i2.16779

Abstract

RT 03 RW 07 Mejoyo merupakan kampung smart yang mendapat beberapa penghargaan karena produktivitas mereka, seperti menang dalam lomba UMKM antar kampung. Lahan fasum yang mulai dimanfaatkan dengan tanaman vertikultur. Namun hal itu belum optimal, hasil panen tanaman vertikultur dan produk UMKM belum terjual dengan luas, serta beberapa warga masih menganggur. Untuk itu dilakukan pelatihan marketing yang terdiri dari pelatihan digital marketing, kemasan, membuat konten promosi, cara foto produk yang baik, hingga pelatihan pengurusan legalitas. Metode pelatihan yang digunakan adalah workshop yaitu pemaparan dua arah dan pelatihan langsung di tempat. Sehingga warga langsung bisa mempraktikkan materi dengan langsung didampingi oleh narasumber. Hasil dari workshop adalah 89% warga menyatakan materi sangat memuaskan, dan 94% menyatakan penyampaikan materi sangat memuaskan. Pada akhirnya diharapkan semua produk warga RT 03 RW 07 terjual dengan luas, berkembang, dan warga mendapatkan profit.
Co-Authors Bintura, Alvian D'Surya, Lucan Feliciano Ecinsia, Emi Flora Ramona Sigit Prakoeswa Hadi, Faizal Susilo Hermawan, Jessica Noviaty Kresna Darmasetiawan, Noviaty Kresna Oktavianus, Joshua Wina Dian Savitri, Wina Dian Windra Prayoga