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MENGENAL DIRI, MENEMUKAN ILAHI: PEMERKASAAN IDENTITI, AQIDAH, DAN MU’AMALAH MAHASISWA ORANG ASLI MALAYSIA Firdaus Abdul Rahman; Zulhelmy Zulhelmy; Hidayat Hidayat; Dodi Okri Handoko; Azwirman Azwirman; Nurul Abdul Rahim; Galih Agenstri Pangestu
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2800

Program pengabdian ini bertujuan memberdayakan mahasiswa Orang Asli di Pahang, Malaysia, yang menghadapi krisis identitas dan asimilasi budaya akibat modernisasi. Kegiatan dilaksanakan pada 12–13 Februari 2026 bekerja sama dengan UMPSA dan UCYP. Metode yang digunakan adalah participatory learning dan experiential learning melalui lokakarya tematik: penguatan tauhid ("Mengenal Diri, Menemukan Ilahi" dan "Makna Aqidah") serta etika mu'amalah sosial dan digital. Partisipasi mencapai 100% (34 mahasiswa hadir penuh). Hasil evaluasi mitra menunjukkan tingkat "Strongly Agree" pada seluruh aspek (kesesuaian materi, penyampaian, peningkatan kapasitas, kepuasan keseluruhan). Mitra merekomendasikan keberlanjutan program secara tertulis. Program ini berkontribusi pada SDG 4, 10, dan 16

Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Sanusi Ariyanto; Azwirman Azwirman; Fadhilah Sunny
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1256

This study aims to analyze the factors that influence the acceptance and use of the Village Financial System (Siskeudes), and to examine which theoretical approaches are most appropriate for investigating these acceptance factors. The study employs two theoretical models: the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), incorporating variables such as ease of use, attitude, perceived usefulness, intention to use, normative perceptions, and continuous learning. The novelty of this research compared to previous studies lies in the addition of the continuous learning variable. Data were collected through questionnaires distributed directly to respondents. The sample consisted of 82 users of the Siskeudes application from various village governments in Pelalawan Regency. The data were analyzed using SPSS 20, employing both T-tests and F-tests. The results show that ease of use, usefulness, intention to use, normative perception, and continuous learning have a positive influence on the use of the Siskeudes application. However, attitude was found to have no significant effect on its usage. A key limitation of this study is that the sample was limited to village governments in a single regency.

Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Sanusi Ariyanto; Azwirman Azwirman; Fadhilah Sunny
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1256

This study aims to analyze the factors that influence the acceptance and use of the Village Financial System (Siskeudes), and to examine which theoretical approaches are most appropriate for investigating these acceptance factors. The study employs two theoretical models: the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), incorporating variables such as ease of use, attitude, perceived usefulness, intention to use, normative perceptions, and continuous learning. The novelty of this research compared to previous studies lies in the addition of the continuous learning variable. Data were collected through questionnaires distributed directly to respondents. The sample consisted of 82 users of the Siskeudes application from various village governments in Pelalawan Regency. The data were analyzed using SPSS 20, employing both T-tests and F-tests. The results show that ease of use, usefulness, intention to use, normative perception, and continuous learning have a positive influence on the use of the Siskeudes application. However, attitude was found to have no significant effect on its usage. A key limitation of this study is that the sample was limited to village governments in a single regency.

THE INFLUENCE OF PSYCHOLOGY, PROFESSIONAL SCEPTICISM, AND AI ON AUDITOR PERFORMANCE WITH CONTINUOUS LEARNING MODERATION Sanusi Ariyanto; Azwirman Azwirman; Zulfina Mayang Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/aya3sz89

Purpose:This study looks at how different psychological factors, professional scepticism, and the use of artificial intelligence (AI) affect how well auditors perform.It also considers how continuous learning plays a role in influencing these effects. Method:We collected data through a survey from auditors working in Public Accounting Firms (KAP) and the Audit Board of Indonesia (BPK).We used a statistical method called Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the software SmartPLS 4 to analyze the data. Findings:Psychological traits like confidence and emotional stability strongly help improve auditor performance.Professional scepticism also has a positive effect on audit results. However, using AI has a negative impact, which might be because auditors are relying too much on it or not ready for the technology. Continuous learning helps make the positive effects of psychology and scepticism stronger and weakens the negative effect of AI use. Implications: Based on the Theory of Planned Behaviour (TPB), the study suggests that audit organizations should include training on psychological readiness, scepticism, and technology skills in their ongoing learning programs. Novelty: This study brings together human, professional, and technological aspects into one model with continuous learning as a key factor.It offers a more complete view of how auditors perform in an environment that is increasingly using technology

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