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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Abdullah, Noor Marini Haji
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Computer Science & IT Economics, Econometrics & Finance Education

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E-Commerce, Efikasi Diri Dan Infrastruktur Keuangan Sebagai Pendorong Keputusan Berwirausaha Mahasiswa Akuntansi Aliah, Nur; Faridani, Mutia Riska; Muda, Iskandar; Abdullah, Noor Marini Haji
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30764

Abstract

The purpose of this study was to determine whether e-commerce, self-efficacy and financial infrastructure can influence accounting students' decisions to become entrepreneurs. This study was motivated by the development of technology that has changed the mindset of accounting students to be more creative and innovative so that students' interest in becoming entrepreneurs has increased. The results of this study indicate the influence of e-commerce on accounting students' entrepreneurial decisions, self-efficacy influences accounting students' entrepreneurial decisions and financial infrastructure with accounting information systems influences accounting students' entrepreneurial decisions. Technological developments with the emergence of e-commerce provide great opportunities for students to start businesses with lower barriers. Students who have a high level of self-efficacy will be more confident in managing a business, taking risks and solving problems that arise in the entrepreneurial process. This is in accordance with behavioral theory which states that the perception of control over behavior greatly determines the emergence of intentions and ultimately entrepreneurial actions. Accounting students, who are basically equipped with the ability to understand financial recording and reporting systems, have a competitive advantage and can make business decisions appropriately.
Detecting Financial Distress in the Technology Industry: The Moderating Role of Managerial Ownership Pangaribuan, Meiko Andreas; Siregar, Fachrul A; Muda, Iskandar; Abdullah, Noor Marini Haji
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2861

Abstract

This study investigates the influence of internal financial factors profitability and leverage on the likelihood of financial distress in technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. Using a quantitative approach with 102 data observations, the study also examines the moderating role of managerial ownership in these relationships. Results show that profitability has a significant negative effect on financial distress, indicating that higher profitability lowers the risk of financial trouble. Conversely, leverage has a significant positive effect, suggesting that greater debt levels increase the probability of financial distress. Furthermore, managerial ownership strengthens both the negative relationship between profitability and financial distress and the positive relationship between leverage and financial distress. These findings highlight the importance of sound financial management and corporate governance mechanisms in improving the financial stability of technology firms operating in high-risk, innovation-driven environments.
Co-Authors Faridani, Mutia Riska Iskandar Muda Nur Aliah, Nur Pangaribuan, Meiko Andreas Siregar, Fachrul A