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Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Published by Universitas Medan Area
ISSN : -     EISSN : 28301684     DOI : https://doi.org/10.31289
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) is focuses on the publication of the results of scientific research related to fields. This article is published in the internal and external academic community of the University of Medan Area (UMA), especially in the field of Accounting and Business. Published articles are the results of research articles, studies, or critical and comprehensive scientific studies on important issues related to the field of Accounting and Business. Publication in May and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Survey-Based Descriptive Study on University Students’ Adoption and Behavioral Patterns of IoT-Based Payment Systems in Malaysia Tong, Sun; Yi, Zhang Jia; XinYi, Duan; Ming, Liu Cheng; Xuanze, Xia; Gutianyu, Gutianyu; Amir, Aliana Shazma; Isa, Evawaynie Valquis Md.
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6706

Abstract

This study investigates university students’ adoption, usage patterns, and behavioral perceptions of IoT-based payment systems in Malaysia. Using a survey approach, ten students were examined to explore the frequency of usage, perceived financial control, impulsivity, trust, and influence on financial decision-making. Findings reveal high adoption and habitual usage, with students exhibiting moderate trust in system security and varied perceptions of financial control. While access to digital transaction data enhances awareness, it does not necessarily translate into disciplined financial behavior, indicating a gap between insight and action. Concerns such as security, micro-spending, and app limitations were identified. The study highlights the interplay between trust, habitual use, and digital financial literacy, suggesting the need for apps to evolve from passive trackers to behavioral nudges supporting budgeting, savings, and financial decision-making. The results provide insights for developers, educators, and policymakers aiming to optimize digital financial tools for young adults.free spins no deposit ukdhltotomahjong ways
A Survey-Based Descriptive Study on Students’ Adoption of IoT-Based Financial Management Tools Najib, Muhammad Irsyad Naqiuddin Mohd; Noralzlan, Muhammad Adha Mohd Amin; Hozeir, Haslina Hazriq; Gani, Akbar Naldi; Krishnan, Tevitra Gopal; Farid, Nik Ahmad Farys Bin Ahmad; Amir, Aliana Shazma; Isa, Evawaynie Valquis Md.
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6705

Abstract

This study presents a survey-based descriptive quantitative analysis of students’ adoption of Internet of Things (IoT)-based financial management tools, particularly smart wallets and budgeting applications, among university students in Malaysia and China. Conducted at Universiti Malaysia Perlis (UniMAP), Campus Cyberjaya, the study examines students’ perceptions of usefulness, ease of use, trust, and behavioral outcomes related to IoT financial tools. Data were collected from 15 respondents using a structured questionnaire and analyzed through descriptive statistics, including mean, median, and mode. Findings indicate that students widely agree IoT-based tools enhance financial planning, saving habits, and overall money management. The results demonstrate strong confidence and increasing comfort in integrating IoT applications into daily financial routines. Supported by the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT), the study contributes to digital inclusion and supports SDG 8 and SDG 9 by promoting responsible financial behavior and technological innovation.
Pengaruh Kejelasan Sasaran Anggaran Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus di Provinsi Gorontalo) Mattoasi, Mattoasi; Usman, Usman; Suiton, Andini
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6752

Abstract

Akuntabilitas pengelolaan dana desa adalah pertanggungjawaban pemerintah desa atas pengelolaan dana desa kepada bupati dan masyarakat, sesuai dengan peraturan perundang-undangan yang berlaku. Namun demikian pelaksanaan akuntabilitas masih terjadi dalam pengelolaan dana desa di Provinsi Gorontalo. Penelitian bertujuan untuk mengentahui bagaimana pengaruh variabel Kejelasan Sasaran Anggaran (X1) dan Partisipasi Masyarakat (X2)  terhadap akuntabilitas.  Metodelogi kuantitatif  yang digunakan dalam penelitian ini dengan analisis data berdasarkan regresi berganda. Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) berpengaruh terhadap akuntabilitas namun tidak signifikan. Demikian juga Partisipasi Masyarakat (X2) berpengaruh dan signifikan terhadap akuntabilitas.

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