cover
Contact Name
Alfian Qomaruddin
Contact Email
jomaa@nuris.ac.id
Phone
+6285335339697
Journal Mail Official
jomaa@nuris.ac.id
Editorial Address
Jabontegal, Kecamatan Pungging, Kab. Mojokerto, Jawa Timur
Location
Kab. mojokerto,
Jawa timur
INDONESIA
Journal of Management, Accounting, and Administration
ISSN : -     EISSN : 30638992     DOI : https://doi.org/10.52620/jomaa
The Journal of Management, Accounting, and Administration (JoMAA) ISSN 3063-8992 published by STAI Nurul Islam Mojokerto is a newly launched academic journal starting in 2024. It aims to provide a platform for innovative research and insights in the fields of management, accounting, and administration. The journal seeks to contribute to academic discourse and practical applications by publishing high-quality, peer-reviewed articles that address contemporary issues and advancements in these disciplines.
Articles 3 Documents
Search results for , issue "Vol. 2 No. 2: 2025 (In Progress)" : 3 Documents clear
Peran Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Putri, Novia Agnes Kartika; Zulfatillah, Auliya
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.197

Abstract

Penelitian ini dilakukan untuk menguji seberapa besar tingkat pengaruh literasi keuangan dan jumlah penghasilan terhadap perilaku investasi. Pengujian dilakukan terhadap 40 mahasiswa jurusan Akuntansi Universitas Terbuka dengan metode purposive sampling. Mahasiswa jurusan Akuntansi Universitas Terbuka dipilih sebagai sampel dengan mempertimbangkan latar belakang mahasiswa yang sebagian besar sudah bekerja dan berpenghasilan tetap, selain itu mahasiswa jurusan akuntansi dianggap telah memiliki pengetahuan yang memadai dan terliterasi dengan baik karena telah menempuh mata kuliah yang mempelajari manajemen keuangan dan teori investasi. Pengujian dilakukan dengan pendekatan kuantitatif dengan metode survey. Proses olah data dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS. Hasil analisis menunjukkan bahwa literasi keuangan dan pendapatan memiliki pengaruh positif signifikan terhadap keputusan mahasiswa dalam melakukan investasi. Temuan ini mengindikasikan bahwa semakin baik tingkat literasi keuangan dan semakin tinggi penghasilan mahasiswa, maka semakin besar pula kemungkinan mereka untuk mengambil keputusan investasi yang bersifat sadar dan terstruktur. Penelitian ini sejalan dengan Theory of Planned Behavior yang menekankan bahwa niat dan perilaku seseorang sangat dipengaruhi oleh keyakinan terhadap kemampuan pribadi serta pengendalian terhadap tindakan yang dilakukan. Oleh karena itu, penguatan edukasi mengenai keuangan dan manajemen pendapatan menjadi aspek penting dalam meningkatkan literasi keuangan dan partisipasi mahasiswa dalam kegiatan investasi.
Artificial Intelligence Adoption and Audit Quality: A Mediating Model of Performance Expectancy in East Java's Public Accounting Firms Hady, Aufar Fadlul; Muhammad Aqil Mudhaffar
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.198

Abstract

This study aim to investigates the impact of Artificial Intelligence (AI) adoption on audit quality, specifically examining the mediating role of performance expectancy within Public Accounting Firms in East Java. Utilizing a quantitative approach, data from 140 auditors were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results indicate that AI adoption positively affects both audit quality and performance expectancy. Furthermore, performance expectancy significantly impacts audit quality and mediates the relationship between AI adoption and audit quality. This research highlights the critical role of auditors' performance expectations in realizing AI's benefits, offering insights for fostering effective AI integration to enhance audit practices. This research offers empirical evidence from the underrepresented Indonesian context, providing a nuanced understanding of how performance expectancy mediates the AI-audit quality link. It contributes valuable insights for strategic AI implementation in public accounting firms and lays groundwork for future behavioral studies in auditing.
Evaluation of BMT Service Quality Based on SERVQUAL and Maqaṣid al-Shariah: A Case Study of BMT Mandiri Sejahtera Kranji Lamongan Ahwarumi, Biyati; Munir, Akhmad Sirojudin
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025 (In Progress)
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.201

Abstract

This study aims to analyze the gap between members' expectations and perceptions of BMT Mandiri Sejahtera Kranji Lamongan services with the SERVQUAL model approach. The research design used a descriptive quantitative approach involving 41 respondents who were selected purposively. The instrument in the form of a Likert questionnaire was analyzed through gap analysis and paired samples t-test. The results showed that there was the largest negative gap in the reliability dimension (−0.2927), while tangibles and responsiveness had positive gaps. Statistically, some service items show significant differences between perceptions and expectations, so the research hypothesis is accepted. This research strengthens the application of SERVQUAL in the context of Islamic microfinance and emphasizes the importance of services that are in accordance with maqāṣid al-sharīʿah. Implicitly, the results of this study are relevant for improving the quality of BMT services and management policies.

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