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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Governance JAF- Journal of Accounting and Finance
Mirna Amirya
Brawijaya University
Economics, Econometrics & Finance Social Sciences

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 1 
Analysis of Factors Influencing the Use of Cloud Computing (Google Workspace) Among Employees of The Financial and Development Supervisory Agency Zulfikar Suryanirta; Mirna Amirya
Journal of Governance Volume 11 Issue 2: (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/jog.v11i2.39861

Abstract

This study aims to analyze the effects of Performance Expectancy, Effort Expectancy, and Social Influence on Behavioral Intention, as well as the effects of Facilitating Conditions and Behavioral Intention on Use Behavior in the use of Google Workspace at the Financial and Development Supervisory Agency (BPKP) by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The study adopted an explanatory quantitative approach. Data were collected through questionnaires from 176 BPKP employees using simple random sampling and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Performance Expectancy, Effort Expectancy, and Social Influence have positive and significant effects on Behavioral Intention. Facilitating Conditions and Behavioral Intention have positive and significant effects on Use Behavior. The coefficient of determination (R²) shows that the model explains 36.7% of the variance in Behavioral Intention and 47.2% of the variance in Use Behavior, which are categorized as moderate. These findings imply that the increased use of Google Workspace at BPKP is influenced by perceived usefulness, perceived ease of use, social support, and the availability of organizational facilitating conditions that strengthen intention and actual usage behavior. This study provides empirical contributions to the development of the UTAUT model in the context of mandatory cloud computing implementation in the public sector and offers practical recommendations for BPKP management in strengthening supervisory functions through SPBE-based digital transformation.
THE EFFECT OF FINANCIAL PERFORMANCE, CASH HOLDING, AND TAX AVOIDANCE ON INCOME SMOOTHING WITH COMPANY GROWTH AS A CONTROL VARIABLE Nurisma Amelia; Mirna Amirya
JAF (Journal of Accounting and Finance) Vol. 10 No. 1 (2026): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10614

Abstract

This study aims to determine the effects of financial performance, cash holdings, and tax avoidance on income smoothing, with company growth as a control variable. In this study, income smoothing is measured using the Eckel index, while financial performance is proxied by Return on Assets (ROA) to measure profitability and by the Debt to Equity Ratio (DER) to measure leverage. From a population of 93 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2023 period, 22 were selected as samples using purposive sampling, yielding 88 observations. Using logistic regression, this study finds that financial performance, as measured by profitability, has a negative effect on income smoothing, while financial performance, as measured by leverage, along with cash holding and tax avoidance, does not affect income smoothing. The results of this study indicate that profitability, as measured by ROA, is a factor influencing income smoothing practices. In practice, these findings may be a consideration for investors and regulators in assessing the potential for income-smoothing practices, given greater attention to the company’s profitability
Co-Authors Nurisma Amelia Zulfikar Suryanirta