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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Pemberdayaan Masyarakat Madani (JPMM) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) JURNAL ILMIAH M-PROGRESS Inovasi: Jurnal Ilmiah Ilmu Manajemen Penentuan harga obligasi dan teori tingkat bunga Jurnal Karinov Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Indonesian Journal of Business Analytics (IJBA) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific JURNAL AKUNTANSI DAN BISNIS INJURITY: Journal of Interdisciplinary Studies Journal of Business, Social and Technology Journal of Social Science Interconnection: An Economic Perspective Horizon Jurnal Serambi Ekonomi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI Jurnal Ilmiah Cano Ekonomos
Rida Prihatni
Universitas Negeri Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Journal : Neraca Manajemen, Akuntansi, dan Ekonomi

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PENERAPAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MENGANALISIS MINAT PERILAKU PENGGUNAAN APLIKASI AKUNTANSI PADA UMKM DI JAKARTA Maharani, Adillah; Rida Prihatni; Hera Khairunnisa
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 2 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i2.6906

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan (perceived ease of use), persepsi kebermanfaatan (perceived usefulness), dan sikap terhadap penggunaan (attitude toward using) terhadap minat perilaku dalam penggunaan (behavioral intention to use) aplikasi akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta. Menggunakan pendekatan kuantitatif, penelitian ini melibatkan 122 responden yang dipilih melalui teknik non-probability sampling dengan pendekatan purposive sampling. Data primer dikumpulkan melalui penyebaran kuesioner yang menggunakan skala likert, kemudian diolah dan dianalisis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan software SmartPLS versi 4. Hasil penelitian menunjukkan bahwa seluruh hipotesis yang diajukan dalam penelitian ini dapat diterima. Persepsi kemudahan berpengaruh positif dan signifikan terhadap persepsi kebermanfaatan, sikap terhadap penggunaan, dan minat perilaku dalam penggunaan aplikasi akuntansi. Demikian pula, persepsi kebermanfaatan terbukti memiliki pengaruh positif signifikan terhadap sikap terhadap penggunaan dan minat perilaku dalam penggunaan aplikasi akuntansi. Pengguna yang merasakan manfaat dari aplikasi akuntansi cenderung memiliki sikap yang lebih positif terhadap penggunaannya dan memiliki niat yang kuat untuk terus memanfaatkannya dalam kegiatan usaha mereka. Sikap terhadap penggunaan juga memiliki pengaruh positif dan signifikan terhadap minat perilaku pengguna. Temuan ini memperkuat validitas model Technology Acceptance Model (TAM) dalam konteks adopsi teknologi oleh UMKM, khususnya terkait penggunaan aplikasi akuntansi. Kata Kunci: TAM, Minat Perilaku Pengguna, Aplikasi Akuntansi, UMKM
USE OF FINANCIAL TECHNOLOGY AND THE ROLE OF FINANCIAL INCLUSION: A LITERATURE REVIEW Baroto, Yatmoko; Prihatni, Rida; Gurendrawati, Etty
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 12 No. 7 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v12i7.9100

Abstract

This study aims to explore the relationship between financial technology (fintech), financial literacy, and financial inclusion, as well as their impact on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The research employs a Systematic Literature Review (SLR) following PRISMA guidelines. Data were sourced from the Scopus database between 2018 and 2024, focusing on Q1 and Q2 journals. The search, using the keywords "Financial Technology" and "Financial Inclusion," initially identified 72 records, which were filtered down to 22 articles for the final review. The analysis reveals a significant upward trend in publications related to fintech and financial inclusion, particularly since 2019. The study highlights the importance of financial literacy as a prerequisite for effective financial inclusion, as well as the role of fintech in enhancing access to financial services for MSMEs. These findings provide insights for stakeholders and policymakers to prioritize financial education initiatives that empower MSME owners to effectively utilize fintech solutions, thereby improving their business performance.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairani, Permata; Prihatni, Rida; Yusuf, Muhammad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i10.10823

Abstract

This research aims to analyze the effect of managerial ownership, institutional ownership, leverage, accounting conservatism, and tax planning on earnings management. This research uses a quantitative method with a unit of analysis of companies listed on the Indonesia Stock Exchange. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2022 - 2023. The samples were 52 companies, the selection used Non-Probability Sampling method with purposive sampling technique. This research uses multiple regression methods to investigate the relationship between each independent variable on earnings management and uses of Eviews 12. The results of this research indicate that leverage and accounting conservatism affect earnings management. Meanwhile, managerial ownership, institutional ownership, and tax planning have no effect on earnings management.
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Bintang B Sibarani Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hamidi, Mohammad Syafril Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Margie, Lyandra Aisyah Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sih Afsari Utami, Andini Siti - Nur'aidawati Siti Nurjanah SITI NURJANAH Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam Zulviana, Saumi