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CONTINUOUS AUDIT: TANTANGAN DALAM IMPLEMENTASI Kurniawan, Taufan Adi
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.866 KB) | DOI: 10.29230/ad.v1i2.1567

Abstract

The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementation in various countries such as Brazil, South Africa, and China. Although there is various challanges and barriers in various country but it can be concluded that the major challanges and barriers in continuous audit implementation is human, process, technology, and industrial environment.
Pengaruh Kualitas Sistem Mobile Banking terhadap Laba Bersih dengan Penggunaan Sebagai Variabel Intervening Kurniawan, Taufan Adi; Wardani, Dewi Kusuma; Lestari, Ely Jupita
Akuisisi: Jurnal Akuntansi Vol 15, No 2 (2019)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v15i2.389

Abstract

The main objective of this study is to determine whether the quality of the system can affect the net benefits of using mobile banking both directly and through the variable of mobile banking usage. The type of data used is primary data. The data is taken from distributed questionnaire to BRI bank customers in Yogyakarta using mobile banking services. The sampling method used is convenience sampling. Data were analyzed using Partial Least Squares (PLS) available in SmartPLS 3.0 software application. the results of this study indicate that the quality of the system has a positive effect on usage. System benefits have a direct positive effect on net benefits. Usage is not an intervening variable in the relationship of system quality to net benefits.
PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Kurniawan, Taufan Adi; Wardani, Dewi Kusuma; Widhayati, Lucianna
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.59

Abstract

This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Faktor yang Mempengaruhi Tingkat Kepercayaan Penggunaan FinTech pada UMKM Dengan Menggunakan Technology Acceptance Model (TAM) Suyanto, Suyanto; Kurniawan, Taufan Adi
AKMENIKA Vol 16, No 1 (2019)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In recent years there have been alternative technology-based capital sources called FinTech, some MSMEs have begun using FinTech as an alternative source of capital, but several other MSMEs have chosen not to use FinTech because of risks such as data confidentiality, hacker attacks and fraud. This study aims to analyze the influential factors for MSMEs in utilizing technology-based FinTech as an alternative source of capital by using the technology acceptance model (TAM) by Davis by using random purposive sampling. This study shows that Ability to Use Computers (CSE), does not affect the Perception of Use (POU) on FinTech Software. The ability to use computers (CSE) has a positive effect on the Perception of Ease of Use (PEU) on FinTech Software. Perception of Ease of Use (PEU) Has a Positive Effect on the Perception of Use (POU) of FinTech Software. Perception of Use (POU) Has Positive Impact on User Attitudes (ATU) of FinTech Software. Perception of Ease of Use (PEU) does not affect the User Attitude (ATU) of FinTech Software. User Attitude (ATU) FinTech Software Has a Positive Effect on Behavior Interest (BEI). Interest in behavior (BEI) does not affect the actual use (ACU) of FinTech Software.