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The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students Yohanes Kevin Lukna; Aqilah Miranda; Citra Amelia Parsi; Edya Nashwa Septika; Wan Fachruddin
Journal of Indonesian Management Vol. 4 No. 3 (2024): September
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i3.2150

Abstract

This study aims to determine the relationship between the independent variables of perceived ease and perceived usefulness on the dependent variable of intention to use accounting applications with the subjects being accounting students and students in semester 3 and semester 7 at Universitas Pembangunan Panca Budi. The population consists of 60 students and female students obtained through a sampling method, namely purposive sampling. The data collection method was carried out using a survey, namely a questionnaire distributed online via google form. The data analysis technique was carried out using multiple linear regression analysis using the SPSS version 23 statistical application. The results of the analysis show that the independent variable perceived usefulness has a significant effect on intention to use accounting applications, it was also found that the perceived ease of use variable has a significant effect on intention to use accounting applications.
Faktor-Faktor Yang Mempengaruhi UMKM Untuk Menggunakan QRIS Sebagai Metode Pembayaran Dalam Proses Akuntansi Edya Nashwa Septika; Aqilah Miranda; Yohanes Kevin Lukna; Citra Amelia Parsi; Riska Franita
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2541

Abstract

This study wants to analyze the factors (perceived usefulness & perceived ease of use) that influence interest in using QRIS for UMKM in Medan. Researchers used 40 UMKM as subjects which were obtained purposively. Data collection was carried out by distributing questionnaires directly & online, the data was analyzed with Multiple Regression. The results show that Interest in Use is influenced by Perceived Usefulness and Perceived Ease of Use.
Literatur Review: Laporan Keuangan sebagai Instrumen Deteksi Dini atas Kebangkrutan Perusahaan Aqilah Miranda; Edya Nashwa Septika; Citra Amelia Parsi; Fitri Yani Panggabean
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v2i4.2793

Abstract

This research aims to examine in depth the role of financial statements as an instrument for early detection of potential corporate bankruptcy. Through a literature study approach of various scientific sources between 2019 and 2025, this research highlights how information presented in financial statements, such as declining profits, increasing debt, and weakening liquidity, can be an early indicator of deteriorating financial conditions. Various predictive models such as Altman Z-Score, Springate, and Grover are discussed as tools in identifying the level of bankruptcy risk. The results show that the effectiveness of these models is highly dependent on the industry characteristics and financial structure of each company. In addition, the quantitative approach needs to be complemented with qualitative analysis to produce a more accurate diagnosis. The findings reinforce the importance of financial statements as a strategic tool in decision-making as well as an early warning system that can improve a company's preparedness for the threat of bankruptcy.