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This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) International Journal of Cyber and IT Service Management (IJCITSM)
Aan Kanivia
Catur Insan Cendekia University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Impact of Information Technology Support on the Use of E-Learning Systems at University Aan Kanivia; Hilda Hilda; Alfri Adiwijaya; Muhammad Faizal Fazri; Sabda Maulana; Marviola Hardini
International Journal of Cyber ​​and IT Service Management (IJCITSM) Vol. 4 No. 2 (2024): October
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ijcitsm.v4i2.166

Abstract

E-learning technologies at educational institutions like University of Raharja are essential in enabling flexible and accessible education in this period of significant digital revolution. This study examines how Information Technology Support (ITS) affects user satisfaction, perceived usefulness, perceived ease of use, and intention to reuse concerning e-learning systems efficacy. Unlike prior Technology Acceptance Model (TAM) based studies, this research emphasizes the specific role of ITS dimensions, such as infrastructure and technical training, in non Western educational contexts. This provides unique insights for improving e-learning systems in higher education. This study assesses the reactions of 500 users of University of Raharja e-learning system using Structural Equation Modeling (SEM) with the PLS technique. Results indicate that perceived ease of use and perceived usefulness are greatly increased by strong ITS, which in turn has a beneficial effect on User Satisfaction and Intention to Reuse. This study aligns with the Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education) by enhancing the accessibility and quality of education through e-learning systems, SDG 9 (Industry, Innovation, and Infrastructure) by emphasizing the importance of robust IT infrastructure and technical training, and SDG 10 (Reduced Inequalities) by addressing the digital divide in non Western educational settings. Additionally, ITSs SDG 17 (Partnerships for the Goals) by encouraging collaboration between educational institutions, technology providers, and policymakers to optimize e-learning outcomes. According to the study findings, ITS must be strengthened to maximize e-learning system performance, raise user happiness, and promote continuous usage.
The Impact of Information Technology Support on the Use of E-Learning Systems at University Aan Kanivia; Hilda Hilda; Alfri Adiwijaya; Muhammad Faizal Fazri; Sabda Maulana; Marviola Hardini
International Journal of Cyber ​​and IT Service Management (IJCITSM) Vol. 4 No. 2 (2024): October
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/ijcitsm.v4i2.166

Abstract

E-learning technologies at educational institutions like University of Raharja are essential in enabling flexible and accessible education in this period of significant digital revolution. This study examines how Information Technology Support (ITS) affects user satisfaction, perceived usefulness, perceived ease of use, and intention to reuse concerning e-learning systems efficacy. Unlike prior Technology Acceptance Model (TAM) based studies, this research emphasizes the specific role of ITS dimensions, such as infrastructure and technical training, in non Western educational contexts. This provides unique insights for improving e-learning systems in higher education. This study assesses the reactions of 500 users of University of Raharja e-learning system using Structural Equation Modeling (SEM) with the PLS technique. Results indicate that perceived ease of use and perceived usefulness are greatly increased by strong ITS, which in turn has a beneficial effect on User Satisfaction and Intention to Reuse. This study aligns with the Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education) by enhancing the accessibility and quality of education through e-learning systems, SDG 9 (Industry, Innovation, and Infrastructure) by emphasizing the importance of robust IT infrastructure and technical training, and SDG 10 (Reduced Inequalities) by addressing the digital divide in non Western educational settings. Additionally, ITSs SDG 17 (Partnerships for the Goals) by encouraging collaboration between educational institutions, technology providers, and policymakers to optimize e-learning outcomes. According to the study findings, ITS must be strengthened to maximize e-learning system performance, raise user happiness, and promote continuous usage.
PENGARUH ROA, DER, DAN LDR TERHADAP AUDIT DELAY PADA BANK TERDAFTAR DI BEI PERIODE 2020-204 Sihuanie Celsi Leoni; Aan Kanivia; Dessy Kumala Dewi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3490

Abstract

Introduction: Audit delays are a common issue in the financial reporting process of public companies, particularly in the banking sector, which is characterized by complex operations and strict regulatory oversight. Delays in the publication of audited financial statements may reduce investor confidence and signal negative perceptions of corporate performance and transparency. This study aims to examine the effect of profitability (Return on Assets/ROA), solvency (Debt to Equity Ratio/DER), and liquidity (Loan to Deposit Ratio/LDR) on audit delay in banking subsector companies listed on the Bursa Efek Indonesia during the 2020–2024 period.Methods: This research employs a quantitative explanatory approach and purposive sampling, yielding 42 companies and 210 firm-year observations. Data were analyzed using SPSS version 25 with multiple linear regression.Results: The results indicate that profitability (ROA) has a negative and significant effect on audit delay, supporting H1. Solvency (DER) also shows a negative and significant effect on audit delay; however, the direction of the relationship is opposite to that predicted by the proposed hypothesis, so H2 is rejected. Liquidity (LDR) has a positive and significant effect on audit delay, supporting H3. Simultaneously, the three financial ratios significantly affect audit delay (H4 supported). The Adjusted R² value of 0.710 indicates that 71.0% of the variation in audit delay is explained by the independent variables, while the remaining 29.0% is explained by other factors outside the model.These findings contribute to the auditing literature and offer practical implications for companies, auditors, and regulators to improve the timeliness of financial reporting. Keywords: Audit Delay, Banking, Liquidity, Profitability, Solvency
Co-Authors Alfri Adiwijaya Dessy Kumala Dewi Hilda Hilda Marviola Hardini Muhammad Faizal Fazri Sabda Maulana Sihuanie Celsi Leoni