Articles
<![CDATA[Extension of Technology Acceptance Model (Etam): Adoption of Cryptocurrency Online Trading Technology ]]>
<![CDATA[Agustina, Duwi]]>
<![CDATA[ Jurnal Ekonomi Vol 24, No 2 (2019): July 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v24i2.591
<![CDATA[The main idea of the study was to determine the influence of the antecedents (trialability and compexity) on the existing constructs of Technology Acceptance Model (TAM) and to test measurement invariance on the relationship between the latent constructs used in this extended version of Technology Acceptance Model (ETAM). A survey questionnaire was administered on Cyptocurrency mobile applicantions users and a total of 41 responses were collected. The research model was assessed using SEM-PLS approach. The structural model was then tested in order to establish validity & reliabelity. The invariance test was first performed on the measurement model and then on the structural model using SmartPLS 3.0. The predictor variables in ETAM were able to explain 44,9% of the variance in actual usage of Cryptocurrency mobile applications.]]>
<![CDATA[OVERVIEW OF VILLAGE FINANCIAL MANAGEMENT AND IMPLICATIONS FOR ACCOUNTABILITY ]]>
<![CDATA[Duwi Agustina]]>;
<![CDATA[Ayu Wulandari]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v4i3.308
<![CDATA[The purpose of this study was to test empirically the influence of the variable of village apparatus capability, organizational commitment, implementation of SISKEUDES and BPD supervision on village financial management. This study also aims to determine the effect of village financial management on accountability in Tanjung Pandan District, Belitung Regency. The data used in this study are primary data obtained from distributing questionnaires directly to members of Village institutions in Tanjung Pandan District which are related to village financial management, consisting of the Village Government, Village-Owned Enterprises (BUMDesa) and Community Empowerment Institutions (LPM). The research sample was determined by the saturated sampling method (census) totaling 140 people. Statistical analysis used the SmartPLS version 3.2.8 program with the PLS-PM (Path Modeling) structural equation model. The results showed that the capability of the village apparatus had no significant positive effect on village financial management. Organizational commitment has a significant positive effect on village financial management, the implementation of SISKEUDES has a significant positive effect on village financial management and BPD supervision has a significant positive effect on village financial management. In addition, the research results also show that village financial management has a significant positive effect on accountability.]]>
<![CDATA[Effect of Independence, Professional Expertise, Work Experience and Performance of Supervisors on the Performance of Savings and Loans Cooperatives in the Province of Bangka Belitung Islands ]]>
<![CDATA[Duwi Agustina]]>;
<![CDATA[Wenni Anggita]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 1, No 1 (2017): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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<![CDATA[The purpose of this research is to know and analyze: (1) the influence of independence on the performance of Savings and Loans Cooperative, (2) the influence of professional expertise on the performance of Cooperative Savings and Loans, (3) the influence of work experience on the performance of Cooperative Savings and Loans, and how (4) as well as how the influence of supervisor's performance on the performance of Cooperative Savings and Loans. Research respondents amounted to 171 supervisory cooperatives of Savings and Loans in Bangka Belitung Islands Province spread over 7 districts, such as Bangka, Central Bangka, West Bangka, South Bangka, Pangkalpinang, Belitung and Belitung Timur. The collected data is processed using the quantitative method using Statistical Product and Service Solutions. The results showed that the independent variable, professional expertise, and performance of supervisors did not affect the performance of savings and loan cooperatives, while the working experience variables influence the performance of savings and loan cooperatives in the province of Bangka Belitung Islands.]]>
<![CDATA[Extension Of Technology Acceptance Model (ETAM): Adoption Of Cryptocurrency Online Trading Technology ]]>
<![CDATA[Duwi Agustina]]>
<![CDATA[ Jurnal Ekonomi Vol. 24 No. 2 (2019): July 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v24i2.591
<![CDATA[The main idea of the study was to determine the influence of the antecedents (trialability and complexity) on the existing constructs of Technology Acceptance Model (TAM) and to test measurement invariance on the relationship between the latent constructs used in this extended version of Technology Acceptance Model (ETAM). A survey questionnaire was administered on Cyptocurrency mobile applicantions users and a total of 41 responses were collected. The research model was assessed using SEM-PLS approach. The structural model was then tested in order to establish validity & reliabelity. The invariance test was first performed on the measurement model and then on the structural model using SmartPLS 3.0. The predictor variables in ETAM were able to explain 44,9% of the variance in actual usage of Cryptocurrency mobile applications.]]>
<![CDATA[TINJAUAN PENGELOLAAN KEUANGAN DESA DAN IMPLIKASINYA TERHADAP AKUNTABILITAS ]]>
<![CDATA[Duwi Agustina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v4i2.2218
<![CDATA[AbstrackThe purpose of this study was to examine empirically the effect of Village Apparatus capacity, organizational commitment, implementation of Village Financial System (SISKEUDES) and supervision of Badan Permusyawaratan Desa toward the village financial management. This study also aims to determine the effect of village financial management on the accountability in Banyu Asin Village, Riau Silip Sub-district, Bangka Regency. The data used in this study are primary data obtained directly by distributing questionnaires to village officer involved in village financial management, consisted of Village Government, Badan Usaha Milik Desa (BUMdesa) and Lembaga Pemberdayaan Masyarakat (LPM). The sample of research were taken by saturation sampling method (census) amounts 50 respondents The statistical analysis uses SmartPLS 3.2.8 program with PLS-PM (Path Modelling) structural equation model. The result of this research showed that the capacity of village apparatus has a positive and not significant effect on village financial management, organizational commitment has a positive and significant effect on village financial management., implementation of village financial system (SISKEUDES) has a positive and significant effect on village financial management, and supervision of Badan Permusyawaratan Desa has a positive and significant effect on village financial management. Other than that, village financial management has a positive and significant effect toward accountability. ]]>
<![CDATA[Pengaruh Love of Money dan Kecerdasan Sosial terhadap Sikap Mahasiswa Akuntansi di Universitas Bangka Belitung ]]>
<![CDATA[Duwi Agustina]]>;
<![CDATA[Suhaidar Suhaidar]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 17 No 2 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[A good world of education will print students into prospective accountants who have a professional attitude based on moral and ethical standards. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS software.3. The sample collection technique used is the purposive sampling method. The sample used in this study was the 2017 accounting major students who were still active in lectures and had attended behavioral accounting courses with a total of 104 students. The first hypothesis in this study was accepted but love of money negatively affected the attitudes of students regarding the ethics of the accounting profession, this identified that students had a high love for money, the lower their attitudes about the ethics of the accounting profession, because when individuals are motivated by money then money will be the basis for doing something while the second hypothesis is accepted which means that social intelligence has a positive effect on student attitudes regarding the ethics of the accountant profession. as social creatures who need to understand each other]]>
<![CDATA[Hilirisasi Produk Melalui Pemanfaatan Potensi Lokal Desa Balun Ijuk: “Spinach Crackers” ]]>
<![CDATA[duwi agustina]]>;
<![CDATA[Dian Prihardini Wibawa]]>
<![CDATA[ WARTA LPM WARTA LPM, Vol. 24, No. 4, Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/warta.v24i4.13997
<![CDATA[Desa Balunijuk merupakan desa dengan mayoritas mata pencaharian penduduknya mengandalkan alam yaitu sebagai petani. Salah satu sektor yang dikembangkan di Balunijuk adalah sektor pertanian berupa sayur-sayuran. Pekerjaan yang menjadi andalan pencaharian di desa ini dilakukan oleh para suami. Sementara di desa ini masih banyak ibu-ibu rumah tangga yang kurang produktif, sehingga tidak memiliki penghasilan sendiri untuk menunjang kebutuhan keluarga. Selain itu, dengan melimpahnya sayuran dapat dijadikan sebagai peluang berwirausaha dengan memanfaatkan potensi lokal disertai dengan inovasi dan kreatifitas sehingga dapat menghasilkan produk dengan nilai jual yang lebih tinggi. Kegiatan ini dilakukan di Desa Balunijuk kecamatan Merawang Kabupaten Bangka dalam upaya pemberdayaan ibu rumah tangga dengan memberikan motivasi tentang pengetahuan berwirausaha dan memberikan pelatihan membuat kemplang bayam. Pelaksanaan kegiatan dimulai dari penyuluhan hingga memberikan pelatihan pembuatan kemplang bayam yang dilakukan sejak bulan Juni sampai dengan Oktober 2020. Sasaran dalam kegiatan ini adalah ibu-ibu rumah tangga usia produktif yang tergabung dalam ibu-ibu PKK sebanyak 40 orang. Melalui kegiatan pengabdian bagi masyarakat ini dapat memberikan pengetahuan melalui sosialisasi dan penyuluhan tentang berwirausaha dan memberikan pelatihan pembuatan kemplang bayam kepada ibu-ibu rumah tangga. Dengan bekal pengetahuan wirausaha dan pelatihan pembuatan produk ibu rumah tangga bisa menghasilkan produk yang dapat dijual dan meningkatkan penghasilan mitra.]]>
<![CDATA[Penerapan Perencanaan dan Penganggaran Responsif Gender pada RPJM di Provinsi Kepulauan Bangka Belitung ]]>
<![CDATA[Wenni Anggita]]>;
<![CDATA[Duwi Agustina]]>;
<![CDATA[Anggraeni Yunita]]>
<![CDATA[ Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020) ]]>
Publisher : <![CDATA[Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang ]]>
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DOI: 10.35706/acc.v5i1.3471
<![CDATA[The National Women's Machinery which always promotes and implements national planning and budgeting by including a gender perspective. Support for the implementation of gender responsive budgeting, also echoed by Women's PPB which includes members of civil society and women's organizations to share information and exchange ideas for the country's future. Efforts in coordinating the Joint Program to achieve the Millennium Development Goals, which consist of UNDP, UNFPA, UNICEF, and IOM also increase the involvement of UN Women as leaders in working with governments to mainstream budgets, policies and programs. UN Women also supports women's organizations and NGOs that work on transparency in government budgets and business in private sector. In 2013 Bangka Belitung gender development index (IPG) ranks 30th in Indonesia, indicating a gap between men and women in enjoying the fruits of development in the regions. Bangka Belitung became one of the two provinces selected as piloting the implementation of PPRG at the village level in addition to Gorontalo Province. Based on the explanation that has been explained then in this study explaned that the application of PPRG in the village fund budget in the Bangka Belitung by identifying 7 PUG indicators contained in the Regional RPJM.]]>
<![CDATA[Self Esteem dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Budgetary Slack ]]>
<![CDATA[Duwi]]>
<![CDATA[ Accounthink Vol 6 No 02 (2021) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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<![CDATA[This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. The third hypothesis of self-esteem weakens the positive influence of budgetary participation on budgetary slack, the fourth hypothesis of self-esteem strengthens the negative effect of organizational commitment on budgetary slack, the fifth hypothesis of Group cohesiveness weakens the positive influence of budgetary participation on budgetary slack, the sixth hypothesis of Group cohesiveness weakens the positive influence of budgetary participation on budgetary slack This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.]]>
<![CDATA[UPGRADE MANAJEMEN USAHA PRODUK BATU BATA PADA ERA PANDEMI COVID-19 ]]>
<![CDATA[Rulyanti Susi Wardhani]]>;
<![CDATA[Julia Julia]]>;
<![CDATA[Duwi Agustina]]>;
<![CDATA[Anggraeni Yunita]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jpm.v5i2.432-441
<![CDATA[The purpose of this service activity is to empower a group of target communities to become independent communities. After empowerment is carried out through appropriate technology produced and training activities for 8 (eight) months for the Brick Business partner Mr. Zulkiflide detail the output targets are as follows: a) Management improvement. Indicators of the success of PKM activities in the form of improving management of partners, namely: the implementation of neat and good business financial reports on a continuous basis, as well as the application of marketing strategies to businesses. b) increased knowledge of product marketing strategies. Indicators of the success of PKM activities in the form of increasing knowledge about product marketing strategies to partners, namely: 100% e-commerce application and continuous stone stock calculation applications, c) increasing knowledge about business capital/bank credit. Indicators of increasing knowledge about business capital/bank credit to partners, namely: understanding in making bank credit proposals. The working procedures in this PKM are as follows: Stage of Making Appropriate Technology for e-commerce web and brick stock calculation applications, Training stages, namely: Business Management Training (Training on making and presenting financial reports and marketing training strategies), training on the use of e-commerce and the application of the calculation of the stock of bricks, training in capital management for micro-enterprises and a simulation of making bank loan proposals, and the PKM evaluation stage. The results of this PKM can increase the competitiveness of partners' businesses; the application of science and technology by 60%; and an increase in knowledge and skills by 70%.]]>
