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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

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.

Pengaruh Pendapatan Asli Daerah, Tax Effort, Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Kabupaten dan Kota Di Sumatera Selatan Tahun 2019-2023 Lisa Septiani; Sri Hartaty; Devi Febrianti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.8925

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, tax effort, dan belanja modal terhadap tingkat kemandirian keuangan pemerintah daerah kabupaten dan kota di Sumatera Selatan tahun 2019-2023. Data penelitian menggunakan data sekunder dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD). Jumlah sampel sebanyak 11 Kabupaten dan Kota di Provinsi Sumatera Selatan dengan total pengamatan 55 LHP LKPD periode tahun 2019-2023. Teknik analisis yang digunakan adalah analisis data panel dengan bantuan sofware Eviews 12. Hasil penelitian ini menunjukkan bahwa: (1) Pendapatan Asli Daerah berpengaruh terhadap tingkat kemandirian, (2) Tax Effort tidak berpengaruh terhadap tingkat kemandirian, (3) Belanja Modal tidak berpengaruh terhadap tingkat kemandirian (4) Pendapatan Asli Daerah, Tax Effort, dan Belanja Modal secara simultan berpengaruh terhadap tingkat kemandirian.

Pengaruh Pendapatan Asli Daerah, Tax Effort, Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Pemerintah Daerah Kabupaten dan Kota Di Sumatera Selatan Tahun 2019-2023 Lisa Septiani; Sri Hartaty; Devi Febrianti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i3.8925

Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan asli daerah, tax effort, dan belanja modal terhadap tingkat kemandirian keuangan pemerintah daerah kabupaten dan kota di Sumatera Selatan tahun 2019-2023. Data penelitian menggunakan data sekunder dengan pendekatan kuantitatif. Data penelitian ini diperoleh dari Laporan Hasil Pemeriksaan (LHP) atas Laporan Keuangan Pemerintah Daerah (LKPD). Jumlah sampel sebanyak 11 Kabupaten dan Kota di Provinsi Sumatera Selatan dengan total pengamatan 55 LHP LKPD periode tahun 2019-2023. Teknik analisis yang digunakan adalah analisis data panel dengan bantuan sofware Eviews 12. Hasil penelitian ini menunjukkan bahwa: (1) Pendapatan Asli Daerah berpengaruh terhadap tingkat kemandirian, (2) Tax Effort tidak berpengaruh terhadap tingkat kemandirian, (3) Belanja Modal tidak berpengaruh terhadap tingkat kemandirian (4) Pendapatan Asli Daerah, Tax Effort, dan Belanja Modal secara simultan berpengaruh terhadap tingkat kemandirian.

MENDORONG LITERASI KEUANGAN UMKM MELALUI PEMANFAATAN APLIKASI SIAPIK BERBASIS WEBSITE Meilinda Dwi Anugrah; Ulfah Tika Saputri; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 1 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15581178

Effective and efficient financial management is a crucial aspect in ensuring the sustainability of Micro, Small, and Medium Enterprises (MSMEs). One of the main challenges faced by MSME actors is the lack of understanding and skills in financial recording and reporting in accordance with accounting principles. This community service activity aims to improve the financial literacy and technical skills of the Wardrobe Rumaysha MSME in using the web-based SIAPIK application as a simple yet accurate financial recording tool. The method employed involves direct socialization and demonstration of the SIAPIK application, followed by hands-on assistance in its implementation. The results indicate that participants were able to understand the workflow of the application, input financial transactions independently, and generate simple digital financial reports. This initiative positively contributed to enhancing financial literacy among MSMEs, supporting transparency and accountability in business financial management..

From Voluntary Reporting to Climate Accountability: A Systematic Literature Review of Greenhouse Gas Disclosure Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Edy Firza; Devi Febrianti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.

E-Government And The Next Generation: How Satisfaction And Behavioral Intentions Shape Young Citizens' Loyalty Meilinda Dwi Anugrah; Ulfah Saputri; Zulkifli; Kurnia widya Oktarini; Devi Febrianti; Edy Firza
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3451

The growing reliance on digital platforms for public service delivery has raised important questions about what sustains citizens' long-term engagement with government-operated systems. This study examines the extent to which trust in e-government and service quality influence user loyalty among young citizens, with satisfaction and behavioral intention serving as sequential mediating variables, focusing on JKN Mobile as a digital public healthcare platform in Indonesia. A quantitative research design was employed, with data collected from 150 active users selected through purposive sampling to ensure that all respondents possessed meaningful prior experience with e-government services. The data were subsequently analyzed using Structural Equation Modeling (SEM) to assess the relationships among the constructs under investigation. The findings reveal that trust in e-government and service quality exert a positive and significant influence on user satisfaction. Satisfaction, in turn, strengthens users' behavioral intention, which subsequently contributes to the development of sustained user loyalty. Behavioral intention is identified as a pivotal mediating construct, functioning as the critical bridge through which satisfaction translates into long-term loyalty. These findings suggest that governments and service providers should treat the reinforcement of trust and the continuous improvement of service quality as foundational priorities, as doing so fosters the kind of sustained user commitment that ensures the long-term viability of digital public service platforms.

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