scholarly journals FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY)

2020 ◽  
Vol 5 (1) ◽  
pp. 40
Author(s):  
Thiya Septriana ◽  
Puji Lestari ◽  
Dona Primasari
Keyword(s):  
Human Capital Theory ◽  
The Other ◽  
Reliability Test ◽  
Unified Theory ◽  
Capital Theory ◽  
Factors Affecting ◽  
Use Of Technology ◽  
Variable Level ◽  
Regression Test ◽  
Positive Effect

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.

scholarly journals Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2

2020 ◽  
Vol 30 (12) ◽  
pp. 3081
Author(s):  
Ni Putu Novia Triana Dewi ◽  
Putu Ery Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Unified Theory ◽  
Performance Expectations ◽  
Probability Sampling ◽  
Factors Affecting ◽  
Use Of Technology ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to  find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service. Keywords: E-Filing, Personal Taxpayers, UTAUT 2.

scholarly journals How Does the Pandemic Facilitate Mobile Payment? An Investigation on Users’ Perspective under the COVID-19 Pandemic

2021 ◽  
Vol 18 (3) ◽  
pp. 1016
Author(s):  
Yuyang Zhao ◽  
Fernando Bacao
Keyword(s):  
Social Economy ◽  
Emergency Situation ◽  
Mobile Payment ◽  
Unified Theory ◽  
Perceived Benefits ◽  
Factors Affecting ◽  
Use Of Technology ◽  
The Social ◽  
Perceived Security ◽  
Contact Free

Owing to the convenience, reliability and contact-free feature of Mobile payment (M-payment), it has been diffusely adopted in China during the COVID-19 pandemic to reduce the direct and indirect contacts in transactions, allowing social distancing to be maintained and facilitating stabilization of the social economy. This paper aims to comprehensively investigate the technological and mental factors affecting users’ adoption intentions of M-payment under the COVID-19 pandemic, to expand the domain of technology adoption under the emergency situation. This study integrated Unified Theory of Acceptance and Use of Technology (UTAUT) with perceived benefits from Mental Accounting Theory (MAT), and two additional variables (perceived security and trust) to investigate 739 smartphone users’ adoption intentions of M-payment during the COVID-19 pandemic in China. The empirical results showed that users’ technological and mental perceptions conjointly influence their adoption intentions of M-payment during the COVID-19 pandemic, wherein perceived benefits are significantly determined by social influence and trust, corresponding with the situation of pandemic. This study initially integrated UTAUT with MAT to develop the theoretical framework for investigating users’ adoption intentions. Meanwhile, this study originally investigated the antecedents of M-payment adoption under the pandemic situation and indicated that users’ perceptions will be positively influenced when technology’s specific characteristics can benefit a particular situation.

scholarly journals Factors Affecting Caregivers’ Acceptance of the Use of Wearable Devices by Patients With Dementia: An Extension of the Unified Theory of Acceptance and Use of Technology Model

2019 ◽  
Vol 35 ◽  
pp. 153331751988349 ◽  
Author(s):  
Baozhen Dai ◽  
Ebenezer Larnyo ◽  
Ebenezer Ababio Tetteh ◽  
Abigail Konadu Aboagye ◽  
Abdul-Aziz Ibn Musah
Keyword(s):  
Structural Equation ◽  
Resistance To Change ◽  
Wearable Devices ◽  
Sub Saharan Africa ◽  
Equation Modeling ◽  
P Value ◽  
Extended Model ◽  
Unified Theory ◽  
Factors Affecting ◽  
Use Of Technology

Purpose: This study aims to examine the factors affecting caregivers’ acceptance of the use of wearable devices by patients with dementia by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) model with 2 additional constructs: resistance to change (RC) and technology anxiety (TA). Methods: A structured online questionnaire was developed and distributed to caregivers who have either dealt previously with or were currently taking care of patients with dementia in sub-Saharan Africa. The selection of countries for the study was purely based on the availability of caregivers of patients with dementia and their readiness to take part in the survey. Questionnaire data from 350 respondents were analyzed and the hypothesis tested using partial least squares based on structural equation modeling. Result: The results of the extended model show that social influence, effort expectancy, facilitating conditions, and behavioral intention (BI) all had P < .05, thus were statistically significant in explaining the perceived BI and actual use of health-care wearable devices among patients with dementia as reported by caregivers. However, P value for RC and TA was greater than .05, hence were insignificant.

scholarly journals Can climate help fighting COVID-19 trauma? A case study of Maricopa County, Arizona, USA

2021 ◽  
pp. 105-116
Keyword(s):  
Linear Regression ◽  
Solar Radiation ◽  
The Other ◽  
Climatic Parameters ◽  
Factors Affecting ◽  
Regression Test ◽  
Spearman Correlation Test ◽  
Maximum Minimum

Introduction: Since the emergence of the severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) virus, the disease has spread rapidly throughout the world and became a traumatic stressor. Identification of the factors affecting the spread of the disease makes it possible to prevent its further propagation and save more people in similar situations. Environmental and climatic parameters are among the factors affecting the prevalence of diseases. Determination of environmental effects on Coronavirus disease (COVID-19) prevalence can help develop policies to suppress the spread. Methods: This study investigated the effect of climatic parameters on the spread of COVID-19 disease in County Maricopa from March 11, 2020, to November 30, 2020. These parameters include maximum, minimum, and mean daily temperature as well as maximum, minimum, and mean daily humidity, wind speed, solar radiation, and Air Quality Index (AQI) of particulate matter10 (PM10), PM2.5, and O3. A Shapiro-Wilk test was used to evaluate the normality of variables and the Spearman correlation test was used to determine the correlation between parameters and daily COVID-19 cases. A simple linear regression was applied on parameters that had significant Spearman’sranked correlation with the daily COVID-19 cases to determine their contribution to the pandemic. Results: The present study showed that the maximum, minimum, and mean temperature parameters and PM10 and PM2.5 particles had a positive and significant correlation (P<0.01) with the prevalence of COVID-19 disease. The effect of PM10 particles was higher than the other parameters (0.488, P<0.01). The parameters of maximum, minimum, and mean relative humidity along with solar radiation and O3 AQI had a significant and negative correlation with the development of COVID-19 disease (P<0.01). The effect of maximum humidity was higher than that of the other parameters (-0.364, P<0.01). A linear regression test showed that O3 (β=-15.16, P<0.001) and Tmean (β=18.47, P<0.01) significantly predicted daily COVID-19 cases. Conclusion: It can be concluded that climatic parameters can affect the COVID-19 pandemic and should be addressed.

scholarly journals ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN TEKNOLOGI PEMBAYARAN ELEKTRONIK BERGERAK DENGAN MENGGUNAKAN MODEL UTAUT. (STUDI KASUS PADA TEKNOLOGI M-DINAR PAYMENT SYSTEM)

2016 ◽  
Vol 1 (1) ◽  
pp. 50
Author(s):  
Wahyu Meiranto
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Social Influence ◽  
Electronic Mail ◽  
The Other ◽  
Intention To Use ◽  
Unified Theory ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Effort Expectancy

The purpose of this research is to analyze factors that influence behaviour intention to use technology information system and use behaviour technology information system using UTAUT (unified theory of acceptance and use of technology). That factors are performance expectancy,effort expectancy, perceived of credibility, social influence, and facilitating condition and moderated by age, gender and experience. Sample of this research is investment using services community (M-Dinar) through internet. One hundred and twenty four respondents using M-Dinar had participated in this research. The collecting data used a questionnaire survey that posted at facebook and sent it via electronic-mail. Data were analyzed using a Moderated Regression Analysis (MRA). The result showed only social influence that effecting behaviour intention to use M-Dinar technology significant. The other factors aren’t have significant influence to behavoiur intention to use M-Dinar technology.

scholarly journals Analysis Factors Affecting Lenders Intention In P2p Lending Platform Using Utaut2 Model

2021 ◽  
Vol 12 (3) ◽  
pp. 3527-3537
Author(s):  
Angelina Et.al
Keyword(s):  
Unified Theory ◽  
Key Factors ◽  
Factors Affecting ◽  
Traditional Markets ◽  
Positive Effects ◽  
Use Of Technology ◽  
Effort Expectancy ◽  
P2p Lending ◽  
Lending Activity ◽  
Financial Technology

Peer-to-Peer (P2P) lending platform is relatively new to Indonesian market and it managed to dominate Financial Technology in Indonesia by 2019. This fast growth is influenced by simple borrowing and lending activity regulation compared to more traditional markets like banks. Most of previous studies had been focusing on borrowers’ side whereas the lender's side was minimally highlighted. Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) is used to analyze key factors that affect the usage of P2P Lending with addition of trust and risk. This research used SmartPLS to calculate the effect of each variable and found that effort expectancy, social influence, facilitating condition, trust, and risk have positive effects on lenders intention to use the P2P lending platform

scholarly journals Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Aristyan Jeffri Nugroho ◽  
Martianus Budiantara
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
The Other ◽  
Significant Positive Effect ◽  
Efficiency Ratio ◽  
Factors Affecting ◽  
Financial Report ◽  
Other Hand ◽  
Positive Effect

The  research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment.   Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

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