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Factors Influencing The Intention To Implement Accounting Software In The Preparation Of Financial Statements At Umkm In The Sub-District Of Sukarami Palembang Addellia, Addellia; Vegirawati, Titin; Pandriadi, Pandriadi
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.750

Abstract

This study aims to analyze the factors that influence the intention of MSME actors in implementing accounting software for preparing financial reports. The factors analyzed are perceived usefulness, perceived ease of use, and trust. Accounting software includes Zahir, MS Excel, MokaPos, and others. helps MSMEs in recording and processing financial transactions and preparing financial reports practically, financial reports are important because they can be used as a basis for assessing business feasibility, this is one of the requirements for obtaining support for capital, and can develop business. This research uses a quantitative approach to analyze primary data obtained through distributing questionnaires to 323 MSME actors in Sukarami District, Palembang. Data analysis was conducted using Partial Least Square. The results showed that perceived ease of use and trust had a significant effect on the intention to implement accounting software, while perceived usefulness did not show a significant effect on the intention to implement accounting software in preparing financial statements.
Factors That Influence The Intention To Implement Sak Indonesia For Emkm In Presenting Financial Statements (Case Study On Umkm In Sematang Borang Sub-District) Sari, Annisa Julia; Vegirawati, Titin; Ningsih, Endang Kusdiah
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.751

Abstract

This study aims to identify and analyze the factors that influence the intention of Micro, Small, and Medium Enterprises (MSMEs) to implement Indonesian Financial Accounting Standards (SAK) for Micro, Small, and Medium Entities (EMKMs). This study uses a quantitative approach with data analysis based on Structural Equation Modeling–Partial Least Square (SEM-PLS). The sample size was determined based on the Isaac and Michael table, and respondents were selected according to the established criteria. Data was collected through the distribution of questionnaires to business owners who were the subjects of the study. The analysis results indicate that the variables of performance expectations, social influence, and supportive conditions have a positive and significant effect on the intention to implement EMKM FAS. Conversely, the variable of business expectations does not show a significant effect on this intention. These findings imply that in encouraging the implementation of SAK EMKM among MSMEs, it is important to improve perceptions of the benefits of implementation, strengthen social support, and create a supportive environment, rather than just emphasizing the effort or workload required.
Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe) Amelia, Siska; Vegirawati, Titin; Dini, Maya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8795

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are prepared as a guideline so that small to medium-scale business actors can more easily prepare financial reports that meet standards. The main objective is to simplify the process of recording and reporting finances for MSMEs. Jhonykwe is one example of a home business engaged in the industrial sector, and this study focuses on how the accounting recording process and the preparation of its financial reports are carried out based on the provisions of SAK EMKM. This study uses a qualitative method with a descriptive approach, where data is collected through interviews, observations, and documentation from primary and secondary sources. Based on findings in the field, financial recording in Jhonykwe is still limited to cash inflow and outflow records and profit and loss reports, and has not fully followed the standards set out in SAK EMKM. This condition is caused by a lack of understanding of the preparation of financial reports and limitations in terms of human resources.
PENGARUH PENGETAHUAN DAN PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI SEBAGAI VARIABEL MODERASI Ningsih, Endang Kusdiah; Vegirawati, Titin; Ananda, Rudi; Hermanto, Hermanto
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.726

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh pengetahuan perpajakan, tingkat pendapatan terhadap kepatuhan wajib pajak kendaraan bermotor dengan sanksi perpajakan sebagai variabel moderasi. Lokasi penelitian adalah kota palembang dengan populasi wajib pajak kendaraan bermotor R2+R3. Penentuan jumlah sampel didasarkan pada rumus Isaac dan Michael. Teknik analisis datanya adalah kuantitatif dengan menggunakan SEM-PLS sebagai alat analisisnya. Hasil penelitian yang diperoleh menyatakan bahwa pengetahuan perpajakan dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di kota palembang. Variabel sanksi perpajakan mempunyai pengaruh negatif dan tidak signifikan sebagai variabel moderasi dalam hubungan pengetahuan perpajakan dengan kepatuhan wajib pajak kendaraan bermotor. Hasil lebih lanjut juga menunjukkan bahwa sanksi perpajakan berpengaruh negatif dan tidak signifikan terhadap hubungan tingkat pendapatan dengan kepatuhan wajib pajak.
PENGARUH PERAN ISLAMIC CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Herni Aprillia Aeni; Saskia Jamilah Khairany; Titin Vegirawati
LA RIBA: Jurnal Perbankan Syariah Vol. 2 No. 01 (2020): Desember 2020
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53649/lariba.v2i01.190

Abstract

This study aims to determine and empirically examine the effect of Islamic corporate governance and audit quality on earnings management. The type of research used is quantitative using secondary data in the form of data from the financial statements of Islamic banks listed on the OJK website from 2015 to 2019. The sampling method in this study uses purposive sampling with a sample of 13 Islamic banks in Indonesia with a 5 years period. research. This study uses a panel data regression test. In this study, earnings management is measured using discretionary accruals. The results show that the percentage of the influence of Islamic corporate governance and audit quality on earnings management is 15.41%. The t test results indicate that the Islamic corporate governance variable has no significant effect on earnings management and audit quality has a positive effect on earnings management.
TRANSFORMASI PROFESI AKUNTAN DALAM KEBERLANJUTAN DI ERA DIGITAL Mohammad Aryo Arifin; Rifani Akbar Sulbahri; Maya Dini; Titin Vegirawati; Yuni Adinda Putri
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 3 (2026): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i3.4031

Abstract

Kegiatan Pengabdian ini bertujuan untuk memberikan edukasi mengenai tantangan utama yang dihadapi oleh profesi akuntan dalam keberlanjutan di era digital. Dikarenakan kenyataannya transformasi digital memperlihatkan bahwa dalam kehidupan dunia bisnis saat ini bergantung kepada penggunaan teknologi dan anlitik data. Kegiatan diikuti oleh berbagai mahasiswa akuntansi di Universitas Negeri dan Swasta yang berjumlah 125 mahasiswa baik secara online dan off line. Kegiatan ini dinilai sangat bermanfaat bagi mahasiswa akuntansi yang nantinya akan menjadi akuntan muda. Selanjutnya dilakukan evaluasi melalui pretest dan posttest yang menunjukan hasil peningkatan 25 persen, dikarenakan mahasiswa menyadari bahwa kedepannya dunia kerja akan terus berubah seiring perkembangan teknologi. Oleh sebab itu, mahasiswa penting untuk tidak hanya menguasi kemampuan teknis tetapi juga harus berpikir kritis dan komunikatif. Hasilnya menunjukkan mahasiswa merasa termotivasi untuk terus belajar dan mengembangkan diri dalam menghadapi tantangan di era digital dan juga harus memiliki sikap proaktif melalui pelatihan dan seminar serta kegiatan organisasi baik didalam maupun diluar kampus. Oleh karena itu, dengan persiapan yang matang mahasiswa dapat menghadapi tantangan dan memanfaatkan peluang di bidang akuntansi sebagai akuntan muda dimasa depan.
Analysis Of Factors Affecting Students' (Vocational High School) Interest In Decision Making In Choosing Accounting Study Programs At Higher Education Institutions (Case Study Of Private Vocational High Schools In Palembang City Purnama Sari; Titin Vegirawati; Hadli Hadli
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9323

Abstract

The level of interest of students (vocational high school) in choosing accounting study programs in college is still very low. This is influenced by several factors such as learning motivation, socio-economic status, environment, job opportunities, and student interests. This study aims to determine the effect of learning motivation, socio-economic status, job opportunities, on student interest (vocational high school) in choosing accounting study programs in college. The data analysis technique uses partial least squares (PLS) with the warp pls 4.0 approach. The population is 724 and the number of samples in this study is 224 students. The results of the analysis state that learning motivation influences students' interest in choosing accounting study programs in college because the p-value is above 0.5, job opportunities influence the interest of vocational high school students in choosing accounting study programs in college, socio-economic status does not influence students' interest in choosing accounting study programs in college, and the environment does not influence students' interest in choosing accounting study programs in college.

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