Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study

Altin, Meltem; YILMAZ, Recep

doi:10.1080/01900692.2021.1894576

Cited by 12 publications

(8 citation statements)

References 57 publications

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“…Penelitian yang dilakukan oleh (Mensah et al, 2020) menemukan bahwa perceived risk berpengaruh secara negative dan signifikan terhadap attitude seseorang dalam menggunakan e-government. Hasil serupa ditunjukkan dalam penelitian (Altin & Yilmaz, 2022) yang menjelaskan bahwa perceived risk merupakan evaluasi seseorang terhadap resiko hasil yang buruk dan berpengaruh negative terhadap attitude seseorang. Ketika seorang individu melihat resiko yang tinggi, kecil kemungkinan ia akan mengadopsi layanan e-government.…”

Section: Pendahuluanunclassified

Eksplorasi Niat Penggunaan E-Government Di Kota Padang Melalui Aplikasi Si Rancak

Yunita Sari,

Pujani,

Yulihasri

2024

publicuho

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This study aims to analyze the factors that influence the behavioural intention of the people of Padang City to use e-government services known as SI RANCAK. This research uses a quantitative approach using a survey. Data collection on 150 respondents who have KK Padang City and non-users SI RANCAK with purposive sampling method. The data were then analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results showed that performance expectancy, computer self-efficacy, and trust have a positive and significant effect on attitude. Facilitating conditions are also proven to have a positive and significant effect on effort expectancy. Attitude and trust are also proven to have a positive and significant effect on behavioural intention. Meanwhile, this study found that effort expectancy, social influence, and perceived risk have no significant effect on attitude. Facilitating conditions were also found to have no significant effect on attitude. The implication of this research is that the government is expected to be able to provide supporting facilities and infrastructure so that administrative arrangements can be completed quickly such as providing a helpdesk, improve the security of the SI RANCAK system and provide guarantees to the public that their personal data will not be misused by any party, also provide support in the form of socialization about SI RANCAK both offline and online on social media.

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Section: Pendahuluanunclassified

Eksplorasi Niat Penggunaan E-Government Di Kota Padang Melalui Aplikasi Si Rancak

Yunita Sari,

Pujani,

Yulihasri

2024

publicuho

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“…Sedangkan dua unit lainnya, unit pasar dan unit loreomah memiliki tujuan komersil atau menghasilkan profit agar meningkatkan Pendapatan Asli Daerah (PAD). Pencatatan dan pelaporan akuntansi yang berbasis aplikasi dilakukan dengan berbagai alasan seperti diantaranya yaitu meningkatkan kualitas layanan publik, menciptakan sistem yang menghemat waktu dan biaya dan menghasilkan laporan yang lebih terstandarisasi (Altin & Yilmaz, 2022). Selain itu pelaporan berbasis aplikasi akan lebih mudah dalam menghasilk an informasi keuangan yang koheren, komparatif dan verifiable (Bui et al, 2020;Le et al, 2020).…”

Section: Pendahuluanunclassified

Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman

Eriandani

Andono

Koan

et al. 2023

IJCSL

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Pencatatan Akuntansi merupakan hal krusial bagi semua usaha. BUMDes Mitra Warga, Desa Kesiman memiliki empat unit usaha, yaitu unit kebersihan, unit penyediaan air bersih, unit pasar, dan unit loreomah (café dan restaurant). Berdasarkan hasil survey awal dengan mitra, diketahui bahwa BUMDes hanya memiliki pencatatan manual, belum memiliki laporan keuangan, dan unit usaha juga belum mengidentifikasi aset yang dimiliki. Oleh karena itu, tim pengabdian ubaya bertujuan memberikan pendampingan untuk meningkatkan pengetahuan dan kualitas pencatatan keuangan unit usaha BUMDes Desa Kesiman. Kegiatan pengabdian dilakukan dengan pendekatan wawancara, pelatihan literasi keuangan, dan pendampingan praktik akuntansi. Pelatihan akuntansi wajib diikuti oleh seluruh pengurus unit usaha BUMDes, beserta bendahara Desa. Selanjutnya, pendampingan dilakukan untuk setiap unit usaha yang diadakan secara rutin. Hasil evaluasi pelatihan menunjukkan bahwa pemahaman pesera meningkatkan. Hasil kegiatan pendampingan berhasil mendorong unit usaha untuk mulai mengidentifikasi dan mencatat asetnya, serta merapikan pencatatan keuangannya. Dari pencatatan unit usaha yang telah rapi, diharapkan membantu BUMDes dalam menyusun laporan keuangan sederhana, agar dapat dipahami semua pengguna laporan.

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“…An effective CBA can integrate all the critical information required for accounting processes into a single system [ 37 ]. Another study by Altin and Yilmaz [ 18 ] has found that CBA applications can facilitate rapid, secure communication and generate standard reports.…”

Section: Theoretical Background Model and Hypothesis Developmentmentioning

confidence: 99%

“…In this context, under the moderating role of digital leadership, DMQ can be improved through CBA [ 14 ]. Indeed, the CBA can integrate all the important information [ 37 ] and generate standard reports [ 18 ]. Firms with CBAE will aggregate and transform information faster in decision-making, thereby improving DMQ.…”

Section: Theoretical Background Model and Hypothesis Developmentmentioning

confidence: 99%

“…trading partners and cloud providers). In addition, Altin and Yilmaz [ 18 ] have found that users’ attitudes toward using CBA also affect the adoption of CBA. Although this body of research has enhanced our understanding of methods to promote CBA adoption, there is still a shortage of knowledge regarding a mechanism for integrating digital transformation and digital leadership to increase CBAE.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam

Hung

Hoa

Hoai

et al. 2023

Heliyon

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Adoption of Cloud-Based Accounting Practices in Turkey: An Empirical Study

Cited by 12 publications

References 57 publications

Eksplorasi Niat Penggunaan E-Government Di Kota Padang Melalui Aplikasi Si Rancak

Eksplorasi Niat Penggunaan E-Government Di Kota Padang Melalui Aplikasi Si Rancak

Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman

Advancement of cloud-based accounting effectiveness, decision-making quality, and firm performance through digital transformation and digital leadership: Empirical evidence from Vietnam

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