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All Journal Jurnal Riset Terapan Akuntansi
Zulkifli
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance

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PERAN HABIT SEBAGAI MEDIATOR PENGARUH KESIAPAN TEKNOLOGI TERHADAP NIAT ADOPSI AI MAHASISWA Ulfah Tika Saputri; Devi Febrianti; Edy Firza; Zulkifli; Sania Isti Rohimah; Nurhalizah; M. Dwi Putra
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v9i2.10835

Abstract

This study aims to analyze the effect of Technology Readiness (TR) on Intention to Adopt (IA) in completing complex assignments among vocational accounting students, with Habit as a mediating variable. This research employed a quantitative survey method with 500 accounting students from vocational higher education institutions in Palembang City as respondents. The data were analyzed using PLS-SEM. The results show that TR has a positive and significant effect on IA, and Habit also has a positive and significant effect on IA. In addition, Habit is proven to mediate the relationship between TR and IA. These findings highlight that technology readiness and habitual use of technology play an important role in supporting students’ intentions to adopt AI-based technology as a tool for completing complex assignments in the vocational education context. Keywords: Technology Readiness; Habit; and Intention to Adopt.
PENGARUH AKUNTABILITAS, KOMPETENSI SDM, DAN SPI TERHADAP KUALITAS LKPD DI KOTA PALEMBANG Syahida Adillia; Zulkifli; Anggeraini Oktarida
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v9i2.10969

Abstract

This study analyzes the influence of regional financial management accountability, human resource competence, and internal control system on the quality of financial statements of Palembang City Government, which has recently experienced a decline in BPK’s audit opinion. A quantitative method was applied through surveys of 78 financial staff across 32 regional government units, and the data were analyzed using SEM-PLS (SmartPLS 4). The findings show that all three variables have significant positive effects, with an R² value of 68.8%. These results emphasize the critical role of accountability, HR competence, and effective internal control in improving financial reporting quality, particularly in the context of Palembang’s declining audit opinion. Keywords: Accountability, Human Resource Competence, Internal Control System, Quality of Regional Government Financial Statements
Co-Authors Anggeraini Oktarida Devi Febrianti Edy Firza M. Dwi Putra Nurhalizah Sania Isti Rohimah Syahida Adillia Ulfah Tika Saputri