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All Journal Journal of Accounting and Investment Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JAE (Jurnal Akuntansi dan Ekonomi) JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Computer Science and Information Technology (CoSciTech) Jurnal Farmasi dan Sains Indonesia (JFSI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Citizen Research and Development
Siti Samsiah, Siti
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Driving Digital Financial Transformation: The Role of Accounting Proficiency and Government Support on Intention to Use Financial Applications Samsiah, Siti; Aristi, Mentari Dwi; Sari, Dian Puji Puspita; Rikinorhakis Ridzwan
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1112

Abstract

This study aims to analyse the influence of accounting proficiency and government support on the intention to use financial applications in micro, small, and medium enterprises (MSMEs) in the culinary sector in Riau Province. This study uses a quantitative approach with a survey method for MSMEs who are familiar with financial applications. The data were analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method with the help of SmartPLS software. The results of the study show that both accounting proficiency and government support have a positive and significant effect on the intention to use financial applications. These findings indicate that the accounting skills of business owners and the support from the government in the form of training, policies, and digital infrastructure can encourage the intention of business owners to adopt accounting technology more widely. The implications of this research support input for the government and MSMEs institutions in designing digital-based MSMEs empowerment strategies.
Financial Strategy of SOEs: Mediating Role of Accounting Conservatism in Gender Diversity and Performance Rodiah, Siti; Samsiah, Siti; Nik Maheran Nik Muhammad; Mairoza
Journal of Accounting and Investment Vol. 27 No. 1 (2026): January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Research aims: This study aims to examine the influence of board gender diversity on the financial performance of state-owned enterprises (SOEs) in Indonesia and to investigate the mediating role of accounting conservatism in this relationship. Design/Methodology/Approach: The population of this study includes SOEs listed on the Indonesia Stock Exchange (IDX) and their annual reports. Purposive sampling was used, resulting in 135 observations from 27 SOEs over the period 2019 to 2023. Data were analyzed using multiple regression analysis and mediation testing with the Sobel test, conducted via STATA software. Research findings: The findings show that accounting conservatism positively contributes to improving SOEs' financial performance. However, gender diversity does not significantly affect financial performance, and accounting conservatism does not mediate the relationship between gender diversity and financial performance. Theoretical contribution/Originality: This study contributes to the literature on the role of gender diversity in SOE performance with accounting conservatism as a mediator, a topic not extensively explored in developing countries like Indonesia. Its originality lies in the mediation model, which is underexplored in the context of SOEs. Practitioner/Policy implication: The results provide valuable insights for policymakers and SOE managers in developing inclusive HR strategies and implementing accounting conservatism principles to enhance financial performance and transparency. Research limitation/Implication: The study is limited by the sample size and exclusion of other potential control variables. Future research should include more companies and external factors, such as regulations and macroeconomic conditions.
Peningkatan Pemahaman Laporan Keuangan UMKM melalui Workshop Literasi Keuangan Putra, Rudi Syaf; Lawita, Nadia Fathurrahmi; Agustiawan, Agustiawan; Fionasari, Dwi; Suriyanti, Linda Hetri; Samsiah, Siti; Ramashar, Wira
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 2 (2025): Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 8 Mei 2025 dan bertujuan untuk meningkatkan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) mitra Viera Oleh2 terhadap pentingnya laporan keuangan sebagai dasar pengambilan keputusan usaha. Permasalahan utama yang dihadapi UMKM adalah rendahnya literasi keuangan, khususnya dalam penyusunan dan pemahaman laporan keuangan sederhana. Metode pengabdian dilakukan melalui workshop interaktif berbasis materi visual yang disajikan dalam bentuk PowerPoint, meliputi pengenalan laporan keuangan penting bagi UMKM serta konsep Visual Financial Map. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap jenis dan fungsi laporan keuangan, serta kemampuan membaca alur keuangan usaha secara visual. Kegiatan ini diharapkan dapat mendorong UMKM untuk lebih tertib dalam pencatatan keuangan dan meningkatkan kualitas pengambilan keputusan bisnis
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Anisa Afmin, Dewi Aristi, Mentari Dwi Audi M, Neysa Ayu Andini Azmi, Zul Azzahara, Nikken Desminingrum, Tri Evi Marlina, Evi Fadilla, Fahmi Filia, Sarahana Fionasari, Dwi Hendri Ali Ardi, Hendri Ali Kendrila, Neldra Mairoza Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nadella, Suraya Nadia Fathurrahmi Lawita Nik Maheran Nik Muhammad Nik Muhammad, Nik Maheran Nirwasi, Serli Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Retno Anggraini Rikinorhakis Ridzwan Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia Simme, Ervina siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Syaf Putra, Rudi Wayra, Hariko