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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Rebi Rahmad Ramadan
Universitas Muhammadiyah Bengkulu
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PERAN AKUNTANSI PADA TINGKAT PENGGUNAAN INFORMASI AKUNTANSI BERBASIS DIGITAL DAN KINERJA UMKM Annisa Tiara Rahmawati Annisa; Irzan Irzan; Rebi Rahmad Ramadan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6515

Abstract

The role of accounting in utilizing all information and knowledge related to digital-based accounting information and technology is very necessary, especially for business actors who will run digital-based businesses in the future. So this research aims to find out how big the role of accounting is in the level of use of digital-based accounting information and the performance of MSMEs. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 articles indexed by Sinta. The results of the analysis show that the role of accounting and the use of digital-based accounting information systems has a positive influence on the performance of SMEs and the performance of SMEs has a positive influence on the use of accounting information. Keywords: Role of Accountants, Digitalization, MSME Performance
PENGARUH MENTAL ACCOUNTING, HERDING BEHAVIOR DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI (STUDI KASUS PADA KANTOR PERWAKILAN BURSA EFEK INDONESIA BENGKULU) Ummul Khair; Rebi Rahmad Ramadan; Rina Yuniarti; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the influence of mental accounting, herding behavior, and overconfidence on investment decisions among investors registered at the Bengkulu Representative Office of the Indonesia Stock Exchange (IDX). The research method used is quantitative research with primary data collection through the distribution of questionnaires to 100 respondents who are investors in Bengkulu. The results show that mental accounting has a negative effect on investment decisions, herding behavior has a positive effect, and overconfidence has a positive effect on investment decisions. The conclusion of this study states that mental accounting, herding behavior, and overconfidence significantly influence investment decisions among investors in the city of Bengkulu. Keywords: Mental accounting, Herding behavior, Overconfidence, Investment decisions, Indonesia Stock Exchange
Co-Authors Annisa Tiara Rahmawati Annisa Irzan Irzan Nensi Yuniarti. Zs Rina Yuniarti, Rina Ummul Khair