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All Journal Al-Kharaj: Journal of Islamic Economic and Business E-Jurnal Akuntansi TSM The Journal of Financial, Accounting and Economics
Dewi Kusmayasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Synergy of Information Technology, Accounting Information Systems, and Human Resource Quality in Enhancing Employee Performance Moh Ali Wafa; Dewi Kusmayasari; Irawan, Mohamad Rizal; Darmayanti, Novi
The Journal of Financial, Accounting, and Economics Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i02.p02

Abstract

This study aims to analyze the influence of the use of information technology, accounting information systems, and human resource quality on employee performance at PT Sinar Mutiara Miru-Lamongan. The method used in this study is a quantitative descriptive approach with a population of all company employees. The data used consists of primary data obtained through questionnaires, as well as secondary data to support the analysis. The data processing was carried out using SPSS version 25 software, through the stages of descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The results of the study indicate that simultaneously, the use of information technology, accounting information systems, and the quality of human resources significantly influence employee performance. Partially, each variable also proved to have a significant impact, with human resource quality being the most dominant factor influencing performance. These findings indicate that improving HR competency, supported by an integrated information system and appropriate technology utilization, will drive optimal work productivity. This research provides a practical contribution to companies in formulating performance improvement strategies based on the synergy between technology, information systems, and HR development.
ANALISIS PENGARUH E-COMMERCE, PROMOSI, FINANCIAL LITERACY, DAN LIFESTYLE HEDONIS TERHADAP PERILAKU KONSUMTIF MAHASISWA AKUNTANSI Maryam, Ilmatul; Novi Darmayanti; Dewi Kusmayasari
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2895

Abstract

This research aims to analyze the influence of E-commerce, Promotion, Financial Literacy, and Hedonic Lifestyle on the Consumptive Behavior of accounting students at Universitas Kabupaten Lamongan and Universitas Nahdlatul Ulama Surabaya. The method used in this study is quantitative with primary data. Data collection techniques were carried out by distributing questionnaires. The number of respondents in this study was 135 respondents. The data were analyzed using the smartPLS 4 software. Based on the research results, there is a positive and significant influence of E-commerce on Consumptive Behavior. Promotion does not have a significant effect on Consumptive Behavior. Financial Literacy has a positive and significant effect on Consumptive Behavior. Hedonic Lifestyle has a positive and significant effect on Consumptive Behavior. This research can be a source of information related to the variables that influence consumptive behavior. Furthermore other approaches can be used to further explore the motivations for consumer behavior. This research includes promotion as an additional independent variable influencing consumer behavior, allowing for further research.
Love Of Money And Risk Tolerance On Investment Interest In The Digital Era With The Use Of Fintech As A Moderating Variable Saputra, Agus Nur; Isnaini Anniswati Rosyida; Dewi Kusmayasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9968

Abstract

The development of digital technology in the financial sector has significantly influenced people's behavior in conducting investment activities, particularly among university students. The accessibility of investment through financial technology (fintech) platforms enables individuals to invest more easily and efficiently. However, investment interest is not only influenced by technological advancements but also by psychological factors such as love of money and risk tolerance. This study aims to analyze the influence of love of money and risk tolerance on investment interest in the digital era with the utilization of fintech as a moderating variable among accounting students in Lamongan Regency. This research employed a quantitative approach using Structural Equation Modeling based on Partial Least Square (PLS-SEM) analyzed with the SmartPLS application. The results indicate that love of money, risk tolerance, and fintech utilization have a positive and significant effect on investment interest. Furthermore, fintech utilization is proven to moderate the relationship between love of money and investment interest as well as the relationship between risk tolerance and investment interest. These findings suggest that psychological factors and the utilization of financial technology play an important role in increasing students' investment interest in the digital era.
Co-Authors Isnaini Anniswati Rosyida Maryam, Ilmatul Moh Ali Wafa Mohamad Rizal Nur Irawan Novi Darmayanti Saputra, Agus Nur