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All Journal JAKBS Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Panjaitan, Cristanti
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Economics, Econometrics & Finance

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The Effect of Campus Facilities Quality and Technology Support on Student Satisfaction Nayma, Salshabilla; Panjaitan, Cristanti; Silitonga, Claudia Jeremia; Aditya, Rizka Dina; Khofifah; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.586

Abstract

The aim of this research is to show how technological support and the quality of campus facilities influence student satisfaction at Panca Budi Development University. Data was collected from 58 respondents through a five-point Likert scale questionnaire. The independent variables, namely technology support and campus facilities, are related to the dependent variable, namely student satisfaction. This study was conducted using multiple linear regression analysis. Research shows that student satisfaction is significantly and positively influenced by technological support and campus facilities. Campus facilities have the smallest influence, but technology support has the greatest influence (regression coefficient 0.838). Simultaneously these two variables make a significant contribution to student satisfaction (E-count = 122.645; p < 0.05). With a coefficient of determination (R2) of 81.7%, this research shows that more technological support and campus facilities are needed to create an ideal learning environment and increase student satisfaction.
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Co-Authors Aditya, Rizka Dina Afriliyani, Intan Fitri Yani Panggabean KHOFIFAH Nayma, Salshabilla Silitonga, Claudia Jeremia Wan Fachruddin