Journal of New Applied Studies in Management, Economics & Accounting
Volume:7 Issue: 1, Spring 2024

In keeping up with the ever-advancing landscape of technology, numerous sectors are adapting to the ongoing changes. Capitalizing on this trend, the digital investment platform known as the Bibit mutual fund application emerged. Offering a plethora of investment options, including money markets, bonds, stocks, Sharia-compliant investments, and government securities, Bibit stands out as the most widely-used mutual fund application with a user share of 32.9%, as reported by a Populix survey. With a substantial user base, it becomes essential to employ methods for assessing user satisfaction based on the elements constituting the system. One such method that can be used for measurement and evaluation is PIECES, which stands for Performances, Information and Data, Economics, Control and Security, Efficiency, and Service. PIECES is a tool for analyzing computer-based information systems, comprising crucial points useful as guidelines for system analysis. This research adopts a quantitative approach with a correlational study design. In this study, primary data is collected through the distribution of questionnaires among 100 users of the Bibit mutual fund application within the investor community. Respondent selection is based on purposive sampling, with criteria including active or former Bibit users, a minimum of one investment transaction, and willingness to participate in the study. The findings of this research indicate that both information and data, as well as service, have a partial influence on user satisfaction.

In the increasingly digital era, choosing the right e-commerce platform is very important in achieving business success. The aim of this research is to carry out an in-depth analysis of the main criteria, including price, security, ease of use, product availability and promotion, in determining the best e-commerce platform in Indonesia. Through the Hierarchy Process (AHP) Analysis method, we evaluate the relative impact of each criterion in selecting e-commerce platforms, and compare the main platforms in Indonesia: Blibli, Bukalapak, Lazada, Shopee, and Tokopedia. Our research results show that in choosing the best e-commerce platform, promotions and discounts have the greatest influence, followed by product availability and ease of use. Although price has less influence in our analysis, security remains a significant consideration. These results provide insight into the priorities that businesses need to pay attention to when choosing a suitable e-commerce platform. This research also reveals that the leading e-commerce platform in Indonesia is Tokopedia which has the greatest influence on the selection of criteria analyzed. In this study, we obtained data from 105 respondents who participated. However, it is important to remember that selecting the best e-commerce platform should be based on the business context, consumer preferences, and desired strategy. Our conclusion provides a useful guide for business people in understanding the important factors to consider in choosing an e-commerce platform that is profitable and suits their goals.

The purpose of this study is to know the content characteristics of the articles in "Accounting Advances" magazine. This is a descriptive research and in it, the content analysis of 230 articles published in 26 issues of the aforementioned magazine between 2009 and 2022 was discussed. The findings of the research indicate that 593 people were involved in writing articles, 84% of them were men and 16% were women. 97% of the works are the result of group work and 3% are the result of individual work. 30% of the authors of the articles are assistant professors, 18% are associate professors, 17% are masters, 15% are Ph.D. students, and the rest of the scientific levels have obtained a lower position. In the study of the authors' organizational affiliation, Shiraz University is the most active university and Isfahan and Tehran Universities are in the next ranks of creating works, respectively. In terms of subject matter, 55% of the articles were in the field of financial accounting, 16% in management accounting, 14% in auditing, 6% in corporate governance, 2% in taxation, and 7% in other fields.

This study aims to reassemble the modern and individualistic Islamic boarding school (Pesantren) accounting rules. These two principles are completely inappropriate for use in the management of Islamic boarding schools, which are characterized by a thorough understanding of Islam, an Indonesian setting, ease of administration, and a close bond between the teacher and students. The values of modernism and individuality are considerably different from those of the Pesantren, who place more significance on benefit than individual desires. This study applies Islamic Accounting Anthropology in the development process for Islamic boarding school accounting to develop under the local Indonesian culture, which has values and is reflected in the essence of faith. Accounting standards for Islamic boarding schools can eradicate Islamic and humanism principles that exist in Islamic boarding schools. This argument is evident from the perspective that Pesantren is now considered a potential market participant in supporting the national economy rather than an academic institution that develops members of academics.

Governance is a set of compliance principles that are now being applied to all types of companies, including non-bank financial corporations such as cooperatives. A cooperative is a national institution based on the principle of mutual cooperation that collects funds from the community and channels them back into the community. Governance has five main principles: transparency, accountability, responsibility, independence, and fairness and equality. This research aims to analyze the existing good corporate governance at cooperative organizations in East Lombok, Indonesia. The results of this research show that the principle of responsibility is the most widely implemented principle by the cooperatives in East Lombok, namely 67.75%. According to the principle of fairness and equality, an average of 48% of the cooperatives have undergone fair cooperation between each existing stakeholder. Then in third place is the principle of independence, with an average of 44.25%. The findings also demonstrate that 41% of cooperatives in East Lombok operate transparently, allowing all members, administrators, supervisors, and employees to access financial and non-financial information. The lowest figure is in accountability; that is, only 35.5% of the cooperatives have clarity of the functioning of the structure, system, and responsibility in its enforcement. The results of this study show that cooperatives in East Lombok have a good corporate governance system of only 59.12%. This is not a high value, so the cooperative in East Lombok should improve the good governance of cooperatives according to its principles.

The board of directors, represented by the company's shareholders, supervises and controls the company. In the governance of the company, which is efficient and responsible for all those who communicate with the stakeholders, it is the director who is responsible for coordination and ensures the existence of culture and proper atmosphere in the system. The purpose of this research is to study the effect of the characteristics of the board of directors on the modified auditor's opinion of the company. The output of this research is limited to the years 2013-2020, and this research has one main hypothesis and four sub-hypotheses. The purpose of the research is applied research, and the research method is correlational in nature. The research was done in inductive analogical reasoning and panel elimination was used to analyze the hypotheses. The results of the research hypothesis test showed that the size of the board of directors has a positive and significant effect on the modified auditor's opinion of the company. Board independence has a negative and significant impact on the modified auditor's opinion. However, the impact of tenure and gender diversity on the modified auditor's opinion is not significant.

This study aims to examine whether financial technology moderates the relationship between intellectual capital and firm performance. Using secondary data obtained from the Indonesian stock exchange with a sample of banking companies listed on the Indonesian stock exchange. The dataset comprises a total of 230 observations. A panel data random effect regression model is applied to analyze the data. This study shows that intellectual capital moderated by financial technology has a significant and insignificant effect on company performance. However, overall, the average based on a prob>chi2 value of <0.05 indicates a significant positive result on the performance of banking companies in Indonesia during the 2018-2022 observation year. This research examines the importance of human resources and other intangible assets in achieving competitive advantages and enhancing company performance. Specifically, it explores the role of financial technology in addressing the challenges posed by complex competition within the financial sector, with a particular focus on the banking industry. Many studies confirm the importance of intellectual capital to improve company performance, as well as the importance of utilizing increasingly sophisticated financial technology that can affect company performance. However, to the researcher's knowledge, there has been no research linking intellectual capital with company performance moderated by financial technology. In addition, there is no research that measures company performance using various aspects such as accounting-based performance and market-based performance.

Payment systems have evolved quite quickly throughout the history of payment systems and the advent of digital technologies. In the digital age, economic expansion in Indonesia has resulted in an increase in the banking population and the growth of cashless payment channels. Surprisingly, despite the introduction of new non-cash payment channels, many consumers continue to use credit cards, particularly in major cities. Much previous research has indicated that the role of credit cards is directly tied to materialism and purchasing behavior. This is especially pertinent to impulsive and compulsive purchase behavior, which credit cards are extremely likely to facilitate. The purpose of this study was to investigate how materialism influences credit card use as well as impulsive and compulsive buying. This study also investigates whether materialism has mediation effects on compulsive buying. Adult credit card users in Jakarta were polled for the data. This quantitative approach, with 197 participants employs SEM-PLS and SMART PLS 3.0. Materialism influences credit card use and impulsive purchasing. In this instance, impulsive purchases become compulsive. Meanwhile, compulsive buying is caused by internal forces, and credit card use has no impact on it.