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All Journal Ilomata International Journal of Tax and Accounting JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Nikmatuniayah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Gotong Royong Culture on the Use of Accounting Information Systems Mediated by Perception of Usefulness and Perception of Ease of Use Nikmatuniayah; Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana; Titanya, Dara Avril
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1479

Abstract

Siskeudes, which is a village financial system implemented by the local government to record and report transactions for accountability of the use of village funds, is important for village officials to be accountable for its implementation. This system is expected to provide effective information to villagers. This study aims to test and analyze the influence of cooperation culture, perception of usefulness, and perception of ease of use on the use of Accounting Information Systems (AIS); as well as the indirect influence of cooperation culture on the use of AIS mediated by perception of usefulness and perception of ease of use. This study investigated 10 villages sampled from the Ungaran Timur District, Semarang Regency. Ungaran Timur District was selected because the characteristics of the village are still closely related to the culture of cooperation. The required data were collected by a survey using a questionnaire. The collected data were analyzed using the partial least squares (PLS) Smart 2.0 M3 analysis tool. The results of the study demonstrate that the culture of cooperation influences the perception of usefulness, ease of use, and the use of AIS. Likewise, the perception of the usefulness of AIS affects the use of AIS, except for the ease of use factor.
ANALISIS EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU METODE ECONOMIC ORDER QUANTITY PADA UKM PRODUKSI TAHU KABUPATEN SEMARANG Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah; Muhammad Rois; Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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Abstract

Pelaksanaan penelitian dimaksudkan untuk mencapai tujuan analisis implementasi model manajemen biaya persediaan bahan baku kedelai pada UKM Kluster Produksi Tahu di Kabupaten Semarang. Penyelesaian penelitian ini menggunakan metode komparasi tabulasi yang digunakan untuk menghitung nilai perbedaan dan efisiensi antara biaya persediaan bahan baku model konvensional dengan biaya persediaan bahan baku (Raw Material Inventory Cost) model Economic Order Quantity. Hasil penelitian menunjukkan bahwa dengan metode Economic Order Quantity semua UKM akan memiliki biaya persediaan yang efisien (Inventory Cost Efficiency), terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Hal ini terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Pada UKM “SM TOFU” terdapat selisih biaya persediaan sebesar Rp 52.859.074,- dengan nilai efisiensi 1,068. UKM “ANS” perbedaan biaya persediaan Rp 8.728.684 ,- dan nilai efisiensi 1,02.
Co-Authors Anugrahwati, Lilis Mardiana jati handayani, jati Lardin Korawijayanti Marliyati Muhammad Rois Rikawati Siti Arbainah Titanya, Dara Avril