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All Journal Owner : Riset dan Jurnal Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business
Nurul Afiqah Annas
Universitas Patompo
Humanities Economics, Econometrics & Finance Social Sciences

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Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM) Soemarno Hidayatullah S; Nurul Afiqah Annas; Wenni Andriani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1947

Abstract

This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.
Analisis Penerapan Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk di Rumah Jahit Akhwat Makassar Nurul Afiqah Annas; Andi Aris Mattunruang; Nurul Wahyuni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1623

Abstract

This study aims to determine the application of management accounting systems to product quality control at Rumah Jahit Makassar. The research method used is a qualitative approach with the research respondents being the head of Rumah Jahit Akhwat Production, Perintis branch. The results of the study indicate that in product quality control three SAM components are used, namely quality targets, quality feedback, and quality incentives. The company controls the products produced to minimize the production of defective or damaged products. All information can be presented using SAM to determine the  condition of product quality and the performance of production employees in producing goods. Companies that implement SAM will be able to manage both data into information so that they can present reports. This report is used to assist managers in making decisions.
Co-Authors Andi Aris Mattunruang Nurul Wahyuni Soemarno Hidayatullah S Wenni Andriani