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Ni Putu Sri Harta Mimba
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Adoption of Financial Technology Payments by MSMEs in Denpasar City: An Analysis from the UTAUT2 Perspective Cokorda Istri Shinta Anandea Putri Kamajaya; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 10 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i10.p19

Abstract

Financial technology payment sebagai bagian dari fintech menawarkan berbagai kemudahan serta manfaat bagi penggunanya, namun saat ini jumlah penggunanya di Indonesia masih terbatas. Penelitian ini bertujuan untuk menjelaskan minat penggunaan fintech payment melalui model UTAUT2. Penelitian ini dilakukan di Kota Denpasar. Metode sampling yang digunakan adalah accidental sampling. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada pelaku UMKM di Kota Denpasar yang menggunakan fintech payment. Total sampel adalah 116 orang. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa performance expectancy, socio-cultural factors, facilitating conditions, price value, dan habit berpengaruh secara positif dan signifikan terhadap minat penggunaan fintech payment. Sementara itu, effort expectancy dan hedonic motivation tidak berpengaruh terhadap minat penggunaan fintech payment.
Biaya Pendidikan, Motivasi, dan Minat Mahasiswa Mengikuti PPAk di Masa Pandemi Covid-19 Intan Nanda Geymina; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p19

Abstract

In the era of globalization, professional education is very necessary, especially for the younger generation who will compete with foreign workers as a result of the existence of the Asean Economic Community (AEC), which causes competition to become increasingly fierce. Various things can be done to improve one's quality, one of which is by taking Professional Accounting Education as an effort to produce professional accountant graduates by standardizing the quality of accountants in Indonesia. The aim of this research is to obtain empirical evidence of the influence of education costs, economic motivation and social motivation on students' intentions to take accounting professional education. The population of this research is all 235 accounting study program students at the Faculty of Economics and Business, Udayana University Class of 2018. Samples were collected using probability sampling techniques. The total sample was 148 people. Data was collected using a questionnaire. Multiple linear regression analysis was used to analyze research data. The findings show that educational costs, economic motivation and social motivation have a positive influence on students' intentions to pursue Accounting Professional Education. Keywords:Education Costs; Economic Motivation; Social Motivation; Student Interest
Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi Ni Made Maswita Marthadevi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 11 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i11.p15

Abstract

Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research aims to prove the effect of disclosure of corporate social responsibility and enterprise risk management on company value with financial performance as a moderator. The research population is Investor Index 33 issuers on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using a purposive sampling method, a sample of 22 issuers was obtained, with 66 data observations over three years. Six outlier data were excluded, so only 60 data were used. The data analysis technique is Moderated Regression Analysis (MRA). The results of the analysis show that corporate social responsibility disclosure has a negative influence on company value, enterprise risk management has a positive effect on company value, and financial performance weakens the influence of corporate social responsibility disclosure and enterprise risk management on company value. Keywords: Corporate Social Responsibility; Enterprise Risk Management; Financial Performance; Company Value.
Co-Authors Cokorda Istri Shinta Anandea Putri Kamajaya Intan Nanda Geymina Ni Made Maswita Marthadevi