Made Yenni Latrini
Faculty of Economics and Business, Udayana University

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THE EFFECT OF ACCOUNTING INFORMATION SYSTEM QUALITY, FINANCIAL LITERACY, AND PERCEIVED EASE OF USE ON THE REPEATED USE OF THE WONDR BY BNI APPLICATION Anak Agung Trisnadewi Adnyani; Made Yenni Latrini
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 10 (2025): AUGUST
Publisher : Adisam Publisher

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Abstract

The advancement of financial technology has driven the banking sector to continuously innovate in providing digital services, one of which is the Wondr by BNI mobile banking application. This study aims to examine the effect of accounting information system quality, financial literacy, and perceived ease of use on the repeated use of the Wondr by BNI application. A quantitative approach was employed, utilizing a survey method through questionnaires distributed to 151 undergraduate students of the 2021 cohort in the Accounting Study Program at Udayana University. The data analysis technique used was multiple linear regression assisted by SPSS. The results reveal that accounting information system quality, financial literacy, and perceived ease of use have a positive and significant effect on the repeated use of the Wondr by BNI application. These findings provide valuable insights and support both the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) in explaining the financial technology usage behavior among the younger generation, particularly university students.
THE EFFECT OF LOCUS OF CONTROL AND WORK-LIFE BALANCE ON AUDITOR PERFORMANCE WITH WORK MOTIVATION AS A MODERATOR Nyoman Juniari Arsandi; Made Yenni Latrini
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 10 (2025): AUGUST
Publisher : Adisam Publisher

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Abstract

Auditor performance is a crucial element in maintaining accountability in public financial management conducted by audit entities in the Province of Bali (referred to as XYZ). In performing their duties, auditors frequently face high-pressure environments and complex situations that may impact their performance. This study aims to examine the effect of locus of control and work-life balance on auditor performance, as well as the moderating role of work motivation on these effects. The study was conducted empirically on auditors at the XYZ Representative Office in Bali Province. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that locus of control has a significant positive effect on auditor performance, and work-life balance also exerts a significant positive effect on auditor performance. Furthermore, work motivation is proven to strengthen the effect of locus of control on auditor performance, as well as the effect of work-life balance on auditor performance. This study is expected to contribute to the development of behavioral accounting theory, particularly regarding psychological factors affecting auditor performance, and to provide practical implications for the management of XYZ Representative Office in Bali in their efforts to improve auditor performance.