Ahmad Jumarding
Universitas Bosowa, Makassar, Indonesia

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ANALYSIS OF TECHNOLOGY ADAPTATION LEVEL AND EMPLOYEE DIGITAL COMPETENCE ON THE QUALITY OF THE FINANCIAL REPORTS (CASE STUDY: USE OF DIGITAL ACCOUNTING APPLICATIONS IN MSMES) Wahyuni Saleh; Nur Fadhila Amri; Ahmad Jumarding
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9895

Abstract

The development of information technology requires organizations to adapt quickly to maintain the quality of financial reporting. This study aims to analyze the influence of the level of technology adaptation and employee digital competence on the quality of financial reports. The research method used is a quantitative approach with a causal research design. Data were collected through questionnaires distributed to employees directly involved in the financial report preparation process. The data analysis technique used multiple linear regression analysis to examine the effect of independent variables on the dependent variable. Validity, reliability, classical assumption tests, and the R2 coefficient were tested. The results of the study indicate that the level of technology adaptation does not significantly affect the quality of financial reports. This is because the sig. value of 0.46>0.05, technology acts as a supporting tool in the accounting process, the quality of financial reports is more influenced by professionalism and compliance with standard operating procedures. In addition, employee digital competence is proven to have a positive and significant influence on the quality of financial reports. Simultaneously, the level of technology adaptation and employee digital competence contribute significantly to improving the quality of financial reports reviewed from the aspects of relevance, reliability, timeliness, and comparability. The findings of this study indicate that improving the quality of financial reports is not only determined by the technology system used, but also by the ability of human resources to operate and utilize technology optimally.
The Impact of Flexible Work Policies on Gen Z Employee Satisfaction and Retention: A Multi-Industry Analysis Eli Retnowati; Sunardi Ginting; Asnawi; Klemens Mere; Ahmad Jumarding
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2987

Abstract

The adoption of flexible work policies has emerged as a pivotal strategy in contemporary workplaces, particularly affecting Generation Z (Gen Z) employees. This study investigates the impact of flexible work policies on Gen Z employee satisfaction and retention across multiple industries. Drawing on a comprehensive literature review, this research synthesizes existing findings to identify key factors influencing Gen Z's perception of flexible work arrangements, such as remote work options, flexible hours, and autonomy in task management. The analysis explores how these policies contribute to enhanced job satisfaction and reduced turnover intentions among Gen Z workers. Furthermore, this study examines industry-specific variations in the implementation and effectiveness of flexible work policies, considering sectors ranging from technology to healthcare. Insights gained from this research not only underscore the significance of flexibility in contemporary workforce management but also provide practical recommendations for organizations seeking to optimize Gen Z employee satisfaction and retention strategies.