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All Journal Penamas: Journal of Community Service TECHNOBIZ : International Journal of Business Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Edy Firza
Politeknik Negeri Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Other

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ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.287

Abstract

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.
Analisis return on investment: Edukasi literasi keuangan pemasaran digital bagi UMKM Cakebytri di Kota Palembang Meilinda Dwi Anugrah; Ulfah Tika Saputri; Edy Firza; Zulkifli Zulkifli; Siska Aprianti
Penamas: Journal of Community Service Vol. 6 No. 2 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i2.3093

Abstract

This community service activity aimed to improve digital marketing and financial literacy among Cakebytri MSMEs in Palembang City by applying Return on Investment (ROI) analysis. The activity was carried out in three stages: preparation, education, and evaluation, using interactive materials on digital marketing and ROI calculation simulations based on simple data and actual business data. The results showed an improvement in participants’ understanding, as indicated by an increase in the average pre-test score from 60 to 85 in the post-test, representing a 41.67% improvement. Participants were also able to calculate and interpret ROI independently. The analysis showed that all advertising platforms generated positive ROI, with TikTok Ads as the most optimal platform, followed by Instagram Ads and Facebook Ads. As a follow-up, the partner was encouraged to use a simple recording format and evaluate ROI regularly at the end of each digital advertising period. This activity contributes to strengthening financial literacy, improving the efficiency of marketing budgets, and supporting data-driven decision-making for business sustainability.
Analisis Perhitungan Harga Pokok Produksi pada UMKM Mie Celor 26 Ilir H.M. Syafei Z Palembang Fadhilah Maharani; Sukmini Hartati; Edy Firza
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/smfrcq51

Abstract

UMKM Mie Celor 26 Ilir H.M. Syafei Z Palembang merupakan industri rumah tangga yang bergerak di bidang makanan khas. Penelitian ini dilakukan dengan tujuan menganalisis perhitungan harga pokok produksi. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Objek yang dianalisis adalah perhitungan harga pokok produksi mie celor biasa dengan metode harga pokok proses. Berdasarkan data yang diperoleh, penulis menemukan permasalahan yaitu belum tepatnya pengklasifikasian biaya bahan baku dan biaya tenaga kerja serta belum membebankan biaya overhead pabrik ke dalam perhitungan harga pokok produksi. Hasil penelitian menunjukkan perhitungan menggunakan metode harga pokok proses menghasilkan harga pokok produksi yang lebih tinggi daripada menurut perusahaan dengan selisih perhitungan sebesar Rp3.184 per porsi yang disebabkan oleh belum tepatnya pengklasifikasian biaya bahan baku, biaya tenaga kerja, dan belum lengkapnya pembebanan biaya overhead pabrik oleh perusahaan.
Co-Authors Devi Febrianti Fadhilah Maharani Kurnia Widya Oktarini Meilinda Dwi Anugrah SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sukmini Hartati Ulfah Tika Saputri Zulkifli Zulkifli