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All Journal The Es Accounting and Finance
Dwiyanjana Santyo Nugroho
Media Nusantara Citra University
Economics, Econometrics & Finance

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The Effect of Understanding of Accounting Standards and Internal Control Systems on the Quality of Financial Statements with the Application of Accounting Software as a Moderating Variable Desmia Rahmadani; Dwiyanjana Santyo Nugroho
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.101

Abstract

This research examines the effect of understanding accounting standards and internal control systems on the quality of financial reports by applying accounting software as a moderating variable. The population of this research is MSMEs in DKI Jakarta. This study used a sampling technique, namely Proportional Stratified Random Sampling. The number of samples studied was 96 MSMEs in DKI Jakarta using a Likert scale measurement questionnaire. Testing the research data is done by testing the validity, reliability, classic assumption, and hypothesis tests. The results of this study indicate that the application of accounting software can strengthen the effect of understanding accounting standards and internal control systems on the quality of financial reports.
The Influence of Digital Payments and Financial Stressors on Consumptive Behavior of MNC University Students Intan Aprilia; Dwiyanjana Santyo Nugroho
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.102

Abstract

This study aimed to determine the effect of digital payments and financial stressors on the consumptive behavior of MNC university students. This study uses quantitative research methods by distributing questionnaires to MNC university students with 62 samples from four majors. The result is that digital payments affect the student consumptive behavior of MNC University. The result is that digital payments and stressors simultan affect the student consumptive behavior of MNC University. But the financial stressors no affect the consumptive behavior of MNC University students. The weakness of this study is that it only uses one place as the object of research, so the findings cannot be generalized. Future research can increase the number of samples, not just focus on specific majors. It is recommended to increase the number of samples according to the majors at the University. Also, further research should add or replace other variables related to digital payments, financial stressors, and consumptive behavior.
Co-Authors Desmia Rahmadani Intan Aprilia