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All Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) Journal of Business and Information System
Susanti, Wahyu Febri Eka
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH ORANG (PEOPLE), BUKTI FISIK (PHYSICAL EVIDENCE) DAN PELAYANAN (PROCESS) TERHADAP KEPUTUSAN PASIEN UNTUK MELAHIRKAN DI RUANG BERSALIN RUMAH SAKIT RAJAWALI CITRA Susanti, Wahyu Febri Eka; Murtini, Mukti
PRIMA EKONOMIKA Vol. 15 No. 2 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.239

Abstract

ABSTRACT This study means to decide the impact of people, physical evidence,and process on patient decisions. The sample of this study used 100respondents who came from patients who had given birth in the deliveryroom at Rajawali Citra Hospital. This type of quantitative research usesobservation methods and field surveys by determining several variable from the object under study and then making measurement instruments. The data analysis method used was tested using SPSS software version20.0. The results of the research on partial hypothesis testing stated: (1)The person variable partially did not significantly influence patient decisionsby 7.8%. (2) The physical evidence variable partially does not significantlyinfluence the patient's decision by 66.4%. (3) The process variable partiallyhas a significant influence on the patient's decision by 0%. While theresults of the simultaneous testing of the F test can be concluded that thevariables of people, physical evidence, and processes have a significanteffect on the patient& decision to give birth at Rajawali Citra Hospital. Thecoefficient of determination R² is obtained by 15.2%, patient decisions areinfluenced by the three independent variables, namely people, physicalevidence, and process. While the remaining 84.8% is influenced byunknown variables.Keywords : Physical Evidence; Patient Decision; Person; Process;Rajawali Citra Hospital
Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era Angela, Leliana Maria; Susanti, Wahyu Febri Eka; Rakhmawati, Dewi; Amelia, Verra Rizki
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2411

Abstract

Accounting education has been significantly impacted by the digital age, especially regarding the ability to use electronic technology in the accounting industry. However, we face the pressing need to close the gap between accounting education and technical advancements in accounting reporting. Multimedia interactive learning resources Yes, a lot has been created, but frequently without considering the curriculum and user needs. This study offers a viewpoint on technology acceptability in the curriculum provided to aspiring accountants using the Technology acceptability Model (TAM) approach. This study employs a quantitative approach, gathering information using primary sources, specifically a survey. research uses a quantitative method by collecting data through primary data, namely a questionnaire. There are a total of 44 questions consisting of 13 questions to explain the exploration of students' knowledge and skills, and 31 questions to explain the prediction of individuals' ability to adapt and use new technologies. According to the study's findings, students' opinions about how beneficial and simple technology is to use are heavily impacted by outside variables including prior educational experiences. A favorable attitude toward students' intention to use technology in their learning activities will encourage them. But there are still some issues that need to be resolved, like students' inability to use specific software and their lack of interest in learning new technology. The study's findings suggest that outside variables, such as past educational experiences, significantly impact how students view the usefulness and usability of technology.
Can tax planning improve delay in financial reports? Pronosokodewo, Baniady Gennody; Susanti, Wahyu Febri Eka
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.216

Abstract

The research objective is to see the effect of tax avoidance on delays in financial reports with public accounting firm size and company size as control variables. The population in this research is companies suspended by OJK from 2019 to 2021. The research used purposive sampling, and the data used was panel project data. The research sample is 90 companies listed on the IDX in 2019-2021. The analytical method uses descriptive statistical analysis and inner model analysis to test the hypotheses processed with SmartPLS 4.0. The results show that tax avoidance has a negative effect on delays in financial reports.
PENGARUH DIGITAL LEARNING DAN LITERASI KEUANGAN TERHADAP MOTIVASI KARIR MAHASISWA AKUNTANSI DENGAN SELF-EFFICACY SEBAGAI VARIABEL MODERATING Putra, Kharisma Nugraha; Susanti, Wahyu Febri Eka; Yanida, Maria
PRIMA EKONOMIKA Vol. 17 No. 1 (2026): Jurnal Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v17i1.383

Abstract

This study aims to analyze the influence of digital learning and financial literacy on accounting students’ career motivation, and to examine the moderating role of self-efficacy in these relationships. A quantitative survey approach was employed, involving accounting students who had experience using at least one digital learning application. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The hypothesis testing results show that digital learning has no significant effect on students’ career motivation, whereas financial literacy has a positive effect on career motivation. However, self-efficacy does not moderate the relationship between digital learning and career motivation, nor between financial literacy and career motivation. These findings indicate that the use of digital technologies in learning has not yet contributed meaningfully to students’ career orientation, while financial literacy appears to be more relevant in fostering students’ professional aspirations in the accounting field.
Co-Authors Amelia, Verra Rizki Angela, Leliana Maria Dewi Rakhmawati Maria Yanida Murtini, Mukti Pronosokodewo, Baniady Gennody Putra, Kharisma Nugraha