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The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

Abstract. A store requires an effective and efficient accounting information system to manage its finances, ensuring business continuity and financial sustainability. One such case is Am Collection Store, which has not yet adopted computer technology. The store still uses manual methods for cash receipts processing. This Cash Receipt Application was designed using the waterfall method, applied as a system development method, and utilizes PHP and MySQL programming languages. The objective is for Am Collection Store to record all cash receipts from sales without the need for manual bookkeeping. The system design tools used include UML, such as Use Case Diagram,  and Class Diagram. The result of this research is the design of a web-based accounting information system for cash receipts, which simplifies cash management to be more effective and efficient. Additionally, it produces detailed reports on matters related to the cash receipt processes from transactions conducted by both customers and sellers.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net premium income growth, effective operating expense control, and investments in digitalization. Compared to the general insurance industry average in Indonesia, PT Asuransi Jasa Tania Tbk demonstrates a better level of efficiency. These findings highlight the importance of operational efficiency for the profitability and competitiveness of insurance companies, as well as the relevance of technology adoption in enhancing efficiency. Practical and theoretical implications are discussed.

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.

This study aims to analyze the impact of effort expectancy, perceived enjoyment, and performance expectancy on behavioral intention through customer satisfaction in the use of digital fintech services, with a particular focus on Generation X (ages 44-59). Data were collected through a questionnaire adapted from the Unified Theory of Acceptance and Use of Technology (UTAUT) model, involving 175 Generation X respondents in Indonesia. The sampling method used was non-probability sampling with a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM PLS) with Smart PLS software. The results of the study show that perceived enjoyment does not have a significant effect on behavioral intention, and effort expectancy does not significantly affect customer satisfaction. However, effort expectancy, performance expectancy, and customer satisfaction have a significant effect on behavioral intention. Perceived enjoyment and performance expectancy significantly influence customer satisfaction. On the other hand, effort expectancy does not significantly affect behavioral intention through customer satisfaction, while perceived enjoyment and performance expectancy significantly affect behavioral intention through customer satisfaction

This study aims to analyze the influence of financial literacy, digital payment, and interest in using e-commerce on the income of MSMEs in the trade sector in Surakarta City. Financial literacy reflects the ability of business owners to manage finances effectively, while digital payment and e-commerce play a crucial role in supporting transactions and digital marketing. Data were collected through questionnaires distributed to 115 respondents selected using purposive sampling. The results of multiple linear regression analysis indicate that financial literacy, digital payment, and interest in using e-commerce have a significant positive effect on MSME income. These findings highlight the importance of improving financial literacy and adopting digital technology as strategies to enhance MSME performance and income. 

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.

The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying IT infrastructure, fostering leadership commitment, and nurturing a performance-driven organizational ethos. This research contributes theoretically and practically toward optimizing SIMKD utilization for more efficient, transparent, accountable, and effective regional financial administration.

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

Computerized accounting is a system used to process company transaction data by using computers as a technological medium for application work processes and to produce financial reports for a company. The use and application of computer technology in office activities is a requirement and fairness that is needed, without having to eliminate manual systems. The use of computers will be able to improve employee performance in supporting activities in an agency or company. Financial management within the regional scope is the regional task and authority in organizing regional agencies which includes several sections including budgeting, income, expenditure, and accounting and accountability. The aim of this research is to design a web-based computerized accounting system for regional income and expenditure in Wates Village. And create a computerized accounting system that can assist the process of recording and storing web-based regional income and regional expenditure transaction data which produces regional income and expenditure report information. In creating a computerized system for regional income and expenditure, the software used is Sublime Texet3. Data storage uses MySQL and programming languages ​​use PHP and HTML. The research results show that the computerized accounting system makes it easier for finance employees to record financial transactions. Then financial reports are produced more quickly and data errors can be minimized and more structured data is stored in the database. So this new system really helps agencies in Wates Ngaliyan Village, Semarang, where the application is equipped with a menu for input, processes and reports that process transactions, both income and expenditure.

Digital transformation (DT) is a necessity for incumbent companies today, including MSMEs, to be able to continue to compete in the era of technological disruption and accelerated by the COVID-19 pandemic. This research aims to design IT governance (ITG) for BPRACo MSMEs using the COBIT 2019 SME focus area framework. The research method used is design science research (DSR) which creates artifacts in the form of ITG solution development methods and systems. The research results revealed that the highest GMO priorities selected were APO10 Managed Vendors, MEA03 Managed Compliance with External Requirements, and APO12 Managed Risk. From the analysis of the selected GMOs, there are gaps and recommendations for improvement in the seven components which are then mapped into three aspects, namely people, process and technology aspects. The results of the research analysis show that the ambidextrous IT governance approach has succeeded in increasing the level of capability in several main components of BPRACo MSMEs in adopting DT. The right ITG strategy can help BPRACo MSMEs operating in the banking industry achieve a successful DT journey.  

Technological developments have changed the landscape in various sectors, including health, education and industry. However, its influence in Human Resource Management (HR) and financial management is still an important research topic. This research was conducted at CV. Landel Elektrik Semarang, a company engaged in the distributorship of electrical equipment. This project, which employs forty-three people, aims to investigate the relationship between the use of technology and the management of corporate finance and human resources. The analysis method involves path analysis and bootstrapping methods. The results show that, although the SDM shows a good level of reliability, problems of consistency between items within the construct surface. However, the application of technology and financial management shows higher validity. The results of the hypothesis test show that there is no relationship between human resources and the use of technology. However, there is a strong correlation between financial management and technology use. The implication of these findings is the importance of paying attention to technological factors in managing company finances, while improving the consistency and validity of human resources.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

Given the importance of working capital in firm dynamics, the main objective of this research is to highlight the main gaps and insights in the working capital literature and suggest future research, as well as to know the development trend of working capital management research published by leading journals. For this reason, a bibliometric analysis was carried out using bibliographic information from Scopus for the topic "working capital management." The method used in this quantitative research uses Bibliometric analysis. A quantitative analytic approach was used to analyze published studies from 1992 to 2022. The mapping software used was VOS Viewer and biblioshiny R to analyze the data obtained and visualize research trend data. The results of the analysis show that the development of articles with the theme of Working Capital Management continues to increase from year to year, although not constant and essential. The most published authors of articles on Working Capital Management are Karri, T. and Michalski, G. The United Kingdom is the country most cited. 2019 was the year with the highest number of publications on Working Capital Management. The International Journal of Recent Technology and Engineering is the highest source that occurs in 2019. Business, Management and Accounting are the most mentioned trending topics with a total of 38%.

Information systems and technology have many important roles for higher education, such as improving quality to support operations, management and decision-making functions. Most of the information systems currently available are not widely available and are not yet integrated with each other. One of them is within the Faculty of Science and Technology (SAINTEK). An information technology integration service is needed to meet user needs in accessing, using, and utilizing information systems. The Open Group Architecture Framework (TOGAF) is a framework for enterprise architecture that provides a comprehensive approach to planning, designing, and implementing enterprise information architecture, adopting 5 phases of the 10 existing phases, namely, Preliminary Phase, Architecture Vision, Business Architecture, Information System Architecture, and Technology Architecture the results of this research are architectures from these 5 phases so that they can provide an overview and ease of information technology integration. 

The proliferation of e-commerce applications or platforms in Indonesia today provides society, especially students, with increasingly numerous options for online shopping. One example of such an application is Tokopedia. This research analyzes the use of the Tokopedia platform in online shopping utilizing the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population in this study is students in the city of Malang, with a sample approach using the Malhotra model, resulting in a sample size of 145 students. The results of SEM-PLS analysis indicate that Performance Expectancy, Effort Expectancy, and Trust have a positive and significant influence on the intention to use Tokopedia for online shopping among students in Malang. Meanwhile, Social Influence and Facilitating Conditions do not have a significant influence on the intention to use Tokopedia for online shopping among students in Malang city. Keywords: UTAUT, E-Commerce Platform, Students, Online Shopping