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All Journal JAM Bima Journal : Business, Management and Accounting Journal
Jannata, Putrila Maya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Sistem Informasi Akuntansi Proses Konfirmasi Uang Muka Dinas Operasional Pada PT Semen Indonesia (Persero) Tbk Jannata, Putrila Maya; Vendy, Vicky
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.280

Abstract

This research aims to analyze the effectiveness and efficiency of the accounting information system for the down payment for the operational services process using Macro VBA. This research uses a descriptive qualitative research method. The study was conducted at PT Semen Indonesia (Persero) Tbk. Involving four informants in April 2024. The primary data used is gathered on-site through observation, interviews, and documentation. The results obtained from this research include a description of the flowchart and procedures for confirming operational advances. The operational advance confirmation system using Macro VBA has been running according to the guidelines. The process involves flowcharts of the divisions involved. PT Semen Indonesia (Persero) Tbk uses Macro VBA to improve work efficiency and effectivity in the operational advance confirmation process. The implementation of Macro VBA in the advance confirmation process has proven to increase work efficiency and effectivity by speeding up the data processing and reminder-sending processes. Additionally, the use of Macro VBA successfully reduced the need for manual labor, allowing employees to allocate their time to other tasks.
Determinants of Online Loan Adoption among Gen Z’s: The Role of Gender, Financial Literacy, Self-Efficacy, and Risk Perception Jannata, Putrila Maya; Suhartini, Dwi
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.807-818

Abstract

Purpose: This study investigates how gender, financial literacy, financial self-efficacy, and risk perception influence the intention to use online lending services among Generation Z university students in Surabaya. Methodology: A quantitative approach was applied using Partial Least Squares-SEM (SmartPLS 4.0) on a sample of 290 accounting students, selected through stratified random sampling. Data were collected via online surveys. Findings: Financial literacy and self-efficacy significantly and positively influence online loan interest, while perceived risk shows a significant negative impact. Gender was not found to be a significant factor. Novelty: This research contributes to the fintech behavioral literature by confirming the dominance of cognitive and psychological drivers over demographic characteristics in shaping Gen Z’s online loan interest. Originality: The study adds a regional context by focusing on accounting students in Surabaya, representing a tech-savvy and financially literate cohort, with gender explored as a non-significant differentiator. Conclusion: Online loan interest is primarily shaped by internal competencies (literacy, self-efficacy) and risk aversion rather than demographic traits like gender. Type of Paper: Research Article.
Co-Authors Dwi Suhartini Vicky Vendy