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PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM)
Kurniawan, Taufan Adi;
Wardani, Dewi Kusuma;
Widhayati, Lucianna
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram
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DOI: 10.29303/jseh.v5i2.59
This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan FinTech pada UMKM Dengan Menggunakan Technology Acceptance Model (TAM)
Suyanto, Suyanto;
Kurniawan, Taufan Adi
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta
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In recent years there have been alternative technology-based capital sources called FinTech, some MSMEs have begun using FinTech as an alternative source of capital, but several other MSMEs have chosen not to use FinTech because of risks such as data confidentiality, hacker attacks and fraud. This study aims to analyze the influential factors for MSMEs in utilizing technology-based FinTech as an alternative source of capital by using the technology acceptance model (TAM) by Davis by using random purposive sampling. This study shows that Ability to Use Computers (CSE), does not affect the Perception of Use (POU) on FinTech Software. The ability to use computers (CSE) has a positive effect on the Perception of Ease of Use (PEU) on FinTech Software. Perception of Ease of Use (PEU) Has a Positive Effect on the Perception of Use (POU) of FinTech Software. Perception of Use (POU) Has Positive Impact on User Attitudes (ATU) of FinTech Software. Perception of Ease of Use (PEU) does not affect the User Attitude (ATU) of FinTech Software. User Attitude (ATU) FinTech Software Has a Positive Effect on Behavior Interest (BEI). Interest in behavior (BEI) does not affect the actual use (ACU) of FinTech Software.
Analisis Komparatif Return Saham Dan Volume Perdagangan Saham Sebelum dan Sesudah Harbolnas Pada Perusahaan Dagang Yang Terdaftar Di Bei
Milanda, Devy Putri;
Kurniawan, Taufan Adi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 17, No 2 (2020): AKMENIKA
Publisher : Universitas PGRI Yogyakarta
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DOI: 10.31316/akmenika.v17i2.1047
The industrial revolution resulted in several industries changing their management in order to survive, one of the industries that was affected quite considerably was the trading industry. This study aims to analyze stock return and Trade Volume Activity (TVA) of trading companies in Indonesia Stock Exchange (IDX) before and after Harbolnas (Hari Belanja Online Nasional) or National Online Shopping Days. The samples are all trading companies that have listed on the IDX in the year 2019. This study use multiple linear regression with a significance level of 5%. The results show there are no significant differences in the abnormal return before and after Harbolnas, and there are no significant differences in the TVA before and after the harbolnas
CONTINUOUS AUDIT: TANTANGAN DALAM IMPLEMENTASI
Taufan Adi Kurniawan
AKUNTANSI DEWANTARA Vol 1 No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa
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DOI: 10.26460/ad.v1i2.1567
The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementation in various countries such as Brazil, South Africa, and China. Although there is various challanges and barriers in various country but it can be concluded that the major challanges and barriers in continuous audit implementation is human, process, technology, and industrial environment.
Pengaruh Kualitas Sistem Mobile Banking terhadap Laba Bersih dengan Penggunaan Sebagai Variabel Intervening
Taufan Adi Kurniawan;
Dewi Kusuma Wardani;
Ely Jupita Lestari
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro
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DOI: 10.24127/akuisisi.v15i2.389
The main objective of this study is to determine whether the quality of the system can affect the net benefits of using mobile banking both directly and through the variable of mobile banking usage. The type of data used is primary data. The data is taken from distributed questionnaire to BRI bank customers in Yogyakarta using mobile banking services. The sampling method used is convenience sampling. Data were analyzed using Partial Least Squares (PLS) available in SmartPLS 3.0 software application. the results of this study indicate that the quality of the system has a positive effect on usage. System benefits have a direct positive effect on net benefits. Usage is not an intervening variable in the relationship of system quality to net benefits.
Norma Subyektif Dalam Penerimaan Aplikasi Emas Digital Dengan Menggunakan Model TAM
Taufan Adi Kurniawan;
Devy Putri Milanda;
Anita Primastiwi
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau
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DOI: 10.35143/jakb.v15i2.5771
Masyarakat Indonesia selama ini terbiasa dengan investasi berbentuk emas, alasan harga yang cenderung stabil dan risiko yang rendah menyebabkan emas lebih populer dibandingkan instrumen investasi lainnya. Dengan adanya perkembangan teknologi keuangan maka para penyedia jasa aplikasi menawarkan adanya emas digital, namun masyarakat Indonesia terbiasa dengan transaksi emas secara fisik. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi masyarakat berinvestasi dengan menggunakan aplikasi emas digital dengan menggunakan technology acceptance model (TAM) dengan variabel eksternal norma subyektif (SN). Hasil penelitian menunjukkan bahwa norma subyektif (SN) berpengaruh secara positif terhadap persepsi kebermanfaatan (PU) namun tidak berpengaruh terhadap persepsi kemudahan penggunaan (PEU), hal ini karena responden menilai kerabat dan rekan sejawat kurang informatif dalam memberikan penjelasan cara pengoperasian aplikasi.
PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM)
Taufan Adi Kurniawan;
Dewi Kusuma Wardani;
Lucianna Widhayati
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 5 No. 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram
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This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Faktor-Faktor yang Mempengaruhi Keberterimaan Penggunaan Uang Digital di Masyarakat Kota Yogyakarta Dengan Menggunakan Model TAM
Kurniawan, Taufan Adi;
Endahjati, Supeni
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau
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DOI: 10.35143/jakb.v13i2.3375
Electronic money or e-money is not a new thing in the industrial world. Indonesia already has clear permit regulations for the use of digital funds in everyday transactions, only the last few years the general public has begun to slowly switch from physical money to electronic money, both for shopping, paying for accounts, using toll services and various other needs. But there are some people who are still reluctant to switch to electronic money and still using physical money. This study aims to analyze the factors that influence society in using electronic money in everyday transactions at Yogyakarta city using the technology acceptance model (TAM). Research is quantitative by using purposive sampling convenience.
IMPLEMENTASI DAN EVALUASI STANDAR OPERASIONAL PROSEDUR (SOP) UNTUK PENGAJUAN DAN PERSETUJUAN KREDIT DI PT. BPR BANK BANTUL (Perseroda)
Binawati, Enita;
Kusumawati, Erin;
Herinanto, Redy;
Kurniawan, Taufan Adi;
Pujisari, Yusti
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2: Mei- Agustus 2023
Publisher : LP2M STP Mataram
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DOI: 10.47492/eamal.v3i2.3522
This internship activity aims to find out: (1) Standard Operating Procedures (SOP) for submitting and approving credit (credit granting) at PT BPR Bank Bantul (Perseroda). (2) Implementation and evaluation of Standard Operating Procedures (SOP) for credit application and approval. (3) As well as knowing the obstacles faced and the solutions that were carried out in implementing credit applications and approvals at PT BPR Bank Bantul (Perseroda). The method of collecting data in solving is by interview method, observation method, and by way of documentation method. The results of the internship activities show that: (1) The credit granting procedures applied at PT BPR Bank Bantul are good and in accordance with the theory. (2) Standard Operating Procedures (SOP) for credit submission and approval at PT BPR Bank Bantul are in accordance with credit elements. (3) Obstacles in granting credit at PT BPR Bank Bantul include incomplete requirements from prospective debtors, lack of understanding regarding collateral applied by banks, so that many prospective debtors have their collateral rejected by the bank, as well as false information provided by prospective debtors . To overcome these obstacles, PT BPR Bank Bantul postponed credit disbursement and reviewed and conducted another survey to ensure that the data was correct
AKUNTABILITAS DAN TRANSPARANSI ATAS IMPLEMENTASI ANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DI SLEMAN YOGYAKARTA
Andriyana, Ana;
Sukatni, Sukatni;
Rachmadina, Aulia Rizky;
Wibiyanto, Bagas Ilham;
Kurniawan, Taufan Adi
Jurnal Ilmiah Ekonomi Bisnis Vol 30, No 1 (2025)
Publisher : Universitas Gunadarma
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DOI: 10.35760/eb.2025.v30i1.12224
Pemerintah Indonesia memberikan dana bantuan pendidikan pada sekolah melalui Peraturan Pemerintah Nomor 47 Tahun 2008 dengan turunan Permendikbud Nomor 6 Tahun 2021 melalui Bantuan Operasional Sekolah (BOS) untuk sekolah negeri dan swasta. Data menunjukkan adanya peningkatan sebanyak 4% per tahun dari 2017-2022, hingga September 2021 terdapat 52 kasus korupsi dana BOS. Pada tahun 2022 terungkap di Yogyakarta terdapat kasus dana BOS yang menunjukkan penggunaan dana BOS tidak sepenuhnya untuk keperluan sekolah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kompetensi SDM, teknologi informasi dan sistem pengendalian intern terhadap implementasi anggaran berbasis kinerja Dana BOS, dan menguji secara empiris pengaruh implementasi anggaran berbasis kinerja Dana BOS terhadap akuntabilitas kinerja dan transparansi pengelolaan dana BOS. Penelitian ini menggunakan metode non probability sampling dengan stratified purposive sample method, sampel 37 responden dari 21 sekolah yang kemudian diolah menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetensi SDM, teknologi informasi dan sistem pengendalian intern tidak berpengaruh secara positif terhadap anggaran berbasis kinerja. Anggaran berbasis kinerja berpengaruh terhadap akuntabilitas kinerja dan transparansi.