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All Journal Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Economic Research Summa : Journal of Accounting and Tax
Nurkhasanah, Yeni
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Economics, Econometrics & Finance Social Sciences

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THE MEDIATION ROLE OF BEHAVIOR INTENTION IN ACTUAL USE OF SHOPEE BAROKAH Nurkhasanah, Yeni
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3053

Abstract

The purpose of this study was to determine the impact of perceived usefulness, perceived ease of use and halal awareness on actual use of Shopee Barokah with behavior intention as a mediator. This research uses field research with a quantitative approach. Data was collected through distributing questionnaires. The population in this study were all gen z Muslim shopee users in Kudus Regency with sampling techniques using cochran formula, resulting in a total of 96 respondents. The test tool used in this research is the path analysis technique using the help of Smart-PLS 4 software. Based on the results of the channel analysis conducted, the results are obtained: (1) perceived usefulness has a positive impact on behavioral intention, (2) perceived ease of use has a positive impact on behavioral intention, (3) halal awareness has a positive impact on behavioral intention), (4) behavioral intention has a positive impact on actual use of Shopee Barokah among Gen Z in Kudus Regency, and (5) perceived usefulness, perceived ease of use, and halal awareness have a positive impact on actual use through the mediation of behavioral intention.
Blockchain, Automation, and AI in Accounting: Challenges, Opportunities, and Global Perspectives Noviany, Henny; Nurkhasanah, Yeni; Marlina, Siska
Summa : Journal of Accounting and Tax Vol. 3 No. 1 (2025): January 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i1.944

Abstract

Digital transformation represents a significant evolution in the accounting profession, characterized by the integration of artificial intelligence, automation, and blockchain technologies. This study aims to synthesize and critically evaluate current evidence on how these technologies shape accounting practices, professional roles, and organizational processes. The review employed a structured methodology involving multiple academic databases, targeted keywords, and explicit inclusion and exclusion criteria to identify peer-reviewed studies relevant to digital transformation in accounting. The findings indicate that AI adoption improves audit efficiency and reduces costs by automating repetitive processes and enabling advanced analytics. Automation enhances accuracy and timeliness in financial reporting, with large organizations benefiting most from advanced ERP systems, while SMEs rely increasingly on accessible cloud-based solutions. Blockchain contributes to transparency and data integrity through immutable records, but adoption is uneven across regions due to regulatory and infrastructural disparities. The discussion emphasizes that systemic factors—organizational culture, regulatory frameworks, and technological infrastructure—critically influence outcomes, while government incentives, training initiatives, and partnerships with technology providers are key strategies for overcoming adoption barriers. Limitations in the literature include fragmented focus on individual technologies, geographical bias toward developed economies, and insufficient attention to professional identity and ethics. The review concludes that addressing these gaps and promoting inclusive digital strategies are essential for ensuring sustainable transformation in accounting. These findings have significant implications for policymakers, educators, and practitioners seeking to align accounting practices with the demands of the digital era.
PENGARUH PARTISIPASI MASYARAKAT, TRANSPARANSI, DAN AKUNTABILITAS PUBLIK TERHADAP KUALITAS APBDESA Khabibah, Nurul; Nurkhasanah, Yeni
Journal Of Economic Research Vol. 1 No. 1: Januari 2025
Publisher : CV ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joer.v1i1.4

Abstract

Artikel ini membahas tentang  Pemerintah desa diberikan kewenangan untuk menyelenggarakan pemerintahan, melaksanakan pembangunan, melakukan pembinaan pada masyarakat dan memberdayakan masyarakat desa. Selain itu, desa juga diberikan kewenangan terhadap sumber pendapatannya. Kualitas APBDes yang baik dapat memberi dampak bagi pembangunan desa yang baik pula. Penelitian ini bermaksud untuk mengetahui kualitas APBDesa berdasarkan partisipasi masyarakat, transparansi, dan akuntabilitas publik. Jenis penelitian ini merupakan penelitian lapangan dengan pendekatan kuantitatif, dengan sumber data primer yaitu data yang diperoleh langsung dari tempat objek penelitian yaitu 60 desa yang berada di Kabupaten Kudus. Data yang terkumpul dianalisis menggunakan software SPSS verssi 25. Hasil penelitian menunjukkan variabel partisipasi masyarakat, transparansi, dan akuntabilitas publik berpengaruh positif dan signifikan terhadap kualitas APBDesa.
THE MEDIATION ROLE OF BEHAVIOR INTENTION IN ACTUAL USE OF SHOPEE BAROKAH Nurkhasanah, Yeni
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3053

Abstract

The purpose of this study was to determine the impact of perceived usefulness, perceived ease of use and halal awareness on actual use of Shopee Barokah with behavior intention as a mediator. This research uses field research with a quantitative approach. Data was collected through distributing questionnaires. The population in this study were all gen z Muslim shopee users in Kudus Regency with sampling techniques using cochran formula, resulting in a total of 96 respondents. The test tool used in this research is the path analysis technique using the help of Smart-PLS 4 software. Based on the results of the channel analysis conducted, the results are obtained: (1) perceived usefulness has a positive impact on behavioral intention, (2) perceived ease of use has a positive impact on behavioral intention, (3) halal awareness has a positive impact on behavioral intention), (4) behavioral intention has a positive impact on actual use of Shopee Barokah among Gen Z in Kudus Regency, and (5) perceived usefulness, perceived ease of use, and halal awareness have a positive impact on actual use through the mediation of behavioral intention.
The Role of Good Corporate Governance in Moderating the Financial Performance of Sharia Banks: A Case Study at Bank Muamalat Indonesia Haida, Nur; Nurkhasanah, Yeni
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 4 (2025): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i4.2219

Abstract

Fluctuating financial performance of PT Bank Muamalat Indonesia, Tbk., particularly its profitability, amid varying levels of operating expenses, non-performing financing, and financing distribution constitutes the core issue of this research. This research aims to examine how operating expenses, non-performing financing, and financing distribution affect profitability, as well as to assess the extent to which good corporate governance (GCG) ratings moderate each of these relationships in influencing the financial performance of PT Bank Muamalat Indonesia, Tbk. over the 2007-2023 period. A quantitative approach with an associative design was employed. Data were gathered through document collection techniques from the company’s website, making them secondary in nature. The population consisted of Bank Muamalat’s annual reports, and a purposive sampling method was used to include all available data from 2007 to 2023. Analytical procedures involved interpolation, descriptive statistics, stationarity testing, and classical assumption tests. Subsequently, multiple linear regression was conducted using a Goodness of Fit model, followed by Moderated Regression Analysis (MRA). The findings indicate that BOPO has a significant negative effect on ROA, while gross NPF and FDR each show insignificant negative effects on ROA. Furthermore, the MRA results reveal that GCG does not moderate the partial relationships between BOPO, gross NPF, or FDR and ROA.
Co-Authors Marlina, Siska Noviany, Henny Nur Haida Nurul Khabibah, Nurul