Accounting Department Research Articles

PENGARUH ASIMETRI INFORMASI DAN IKLIM KERJA ETIS TERHADAP BUDGETARY SLACK

Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.

Responsiveness of Internal Audit Services in the Local Government Units of Capiz towards Good Governance

Over the years, internal auditing had been recognized as an important tool of government financial management in enhancing transparency and accountability, effectiveness and efficiency of government operations. The study ascertained the level of responsiveness and challenges encountered by the Internal Audit Services (IAS) in the Local Government Units (LGUs) of Capiz in terms of implementation, resources, qualification, and training and development. The descriptive-correlational research design employing quantitative and qualitative methods was used. The respondents were the individuals associated with the IAS of the LGUs’ accounting, budget, and treasury departments of Capiz. The data were gathered using a researcher-made questionnaire through Google Forms for the respondents and an interview guide for the informants. The statistical tools used to analyze the data were mean, frequency count, rank, and percentage. For inferential analysis, the t-test, Analysis of Variance (ANOVA) and regression analysis were used. On the level of challenges encountered by the IAS in the LGUs when taken as a whole, it is implied that the LGUs were moderately challenged. Statistics showed that the implementation, Internal Audit Services (IAS) qualification, and training and education did not act as significant predictors on their level of responsiveness towards IAS. However, the results further implied that resources did act as a significant predictor on their level of responsiveness. Several noted irregularities and deficiencies within the government financial management and operations, lack of adherence to laws, rules and regulations and the public demand for improved accountability and transparency further entails the need for internal audit in the government sector.

Transparency in Portuguese media: from the buzzword to the unsolved regulatory challenge

Transparency is a long-discussed term in journalism. It has been conceptualized as an evolving professional value, a political issue, and a regulatory challenge. In the disinformed digital age, became a rescue criterion to rebuild a credible relationship with the public based on trustworthiness. Transparency urges for holistic approaches, due to its inherent instability and variability across media systems; political, economic, and regulatory frameworks; and editorial cultures. This article analyses media transparency from a local perspective, departing from the launching of the Platform of Transparency by the Portuguese Media Authority (ERC). The Portuguese case stands in a European space deprived of international standards to assess media transparency, even if the concept is broadly discursively constructed as a key element of media pluralism. An increasingly fragmented media landscape degrades ethical standards based on shared values and favors the des activation of transparency as a disruptive transforming professional practice. The benevolent Portuguese initiative may provide political legitimacy to a narrowed version of media transparency, confined to issues of accountability and assumptions of political independence. Will the prevailing “fortress newsroom” (Smith, 2005; Meier 2009) survive to a transparent account department?

Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz

This research was carried out at an undergraduate Accounting Department in a university at Pekanbaru, Riau. The participants were three auditing experts, an information technology expert, eight lecturers teaching auditing, and 87 students from the auditing department (they took Auditing 1, auditing 2, and auditing practice courses). This study adopted the R D method to develop an Interactive Electronic Textbook (BAEI) for Auditing courses using Google Slides and Quizizz applications. The results revealed that the auditing BAEI was designed to be validated by experts, a lecturers group, and students indicating a high interest in the developed auditing BAEI.

THE FUNCTION OF COMMUNICATION IN THE ACTIVITIES OF THE TEACHING LEARNING PROCESS IN THE CLASS ON ACCOUNTING DEPARTMENT STUDENTS OF SEMARANG STATE POLYTECHNIC

<p><em>Teaching and Learning Process Activities in the classroom are an organizational communication activity. In organizational communication there will be a communication function; such as informative, regulatory, persuasive, integrative, recreational, argumentative, controlling, emotional expression, motivational, social and educational functions. This study aims to determine the function of communication in the teaching and learning process activities in the classroom for Accounting Department students of Semarang State Polytechnic. The data collection is done by delivering a questionnaire to the respondents. The respondents of this study consist of Accounting Department students of the Semarang State Polytechnic. The data of this study are more qualitative, i.e. descriptions of the characteristics of respondents and not much related to numbers. Sampling is carried out by purposive sampling, namely students from the Accounting Department who had taken the Business Communication course. This study also aims to systematically and accurately describe facts and characteristics about the function of communication in teaching and learning activities in the classroom for Accounting Department students of Semarang State Polytechnic. The results have showed that the level of frequency of application of the communication function in the teaching and learning process in the classroom gives a result of mean score 4.23 which means it has a very high frequency; while the percentage of the application of the communication function in the teaching and learning process in the classroom gives a result of mean score 3.79 which means it has a high percentage. These results are in line with the results of previous studies.</em></p>

User Experience Analytics pada Sistem Informasi Politeknik Negeri Ujung Pandang

The Ujung Pandang State Polytechnic (PNUP) manages several departments, consisting of the Department of Electrical Engineering, the Department of Machinery, the Department of Civil, the Department of Chemistry, the Department of Accounting, and the Department of Commerce Administration. In managing how many significant programs, PNUP requires a quality information system to support academic activities by evaluating the system's quality that has been implemented. The PNUP Information System with the URL address https://.www.poliupg.ac.id/ has never been evaluated, where there are several complaints from students and admins regarding obstacles to using the information system. Complaints about the information system's use prompted researchers to research the quality of the PNUP information system. Therefore, the User Experience was analysed from the usability aspect, which was tested with several tools, namely Woorank, SEOquake, PageSpeed and using the SUS method. Testing with the usability aspect approach was carried out on the information system at PNUP. The test results using several tools, namely Woorank, got a score of 78. It was considered suitable for facilitating searches on search engines. Page Speed scored 67 for desktop use and 28 for mobile use. It was considered very bad in loading website pages which were considered to disturb user satisfaction and using the SUS method, with 180 respondents getting a score of 58.65, which is considered usable and has the potential to reduce visitors to the PNUP information system. It can be judged that the PNUP information system has not met the usability aspect.

Perceptions Of Accounting Lecturers And Students On The Ethics Of Reporting (Case Study At Dili Timor- Leste High School)

This research was conducted at the Dili Tmor-Leste College, this study aims to determine the differences in the perceptions of Lecturers and Accounting students on the ethics of preparing financial statements as seen from Misstatements in financial statements, Disclosure of sensitive information, Cost benefits of disclosure of information and accountability for the use of financial statements. The population in this study was 268. Questionnaires were randomly distributed to both Lecturers and Students of the Accounting Department in Semester V and VII of Dili Timor Leste, with details of 112 for Accounting Students in semester V, VII and 48 for Lecturers of Dili Timor Leste. The data analysis technique used was qualitative data in this study, researchers carried out processing techniques and quantitative data analysis. The formula used is the t-test formula or t-test and paired sample t-test. Based on the results of the research analyzed, it can be concluded that: (1)The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0544 > 0.05, then H1 is rejected, meaning there is no significant difference in the perceptions of lecturers and students on the ethics of preparing financial statements as seen from the Sala serving in financial reports between Accounting Students and University Lecturers in Dili Timor Leste. (2) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.020 <0.05, then H2 is accepted, meaning that there is a significant difference in the perception of students and Dili Timor Leste College Lecturers on the ethics of preparing financial statements as seen from the disclosure sensitive information between Accounting Students and University Lecturers in Dili Timor Leste. (3) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0105 <0.05 then H3 is accepted meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the cost benefits of information disclosure between students Accounting and Lecturer at Dili Timor Leste.The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0480 <0.05, then H4 is accepted, meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the accountability for the use of financial statements between students. Accounting and Lecturer at Dili Timor Leste.

Cryptocurrency and Bitcoin as Buzzwords in Fintech: An In-Depth Review

Unlike many other nascent technologies, Bitcoin seems to have progressed past the first phases of acceptability. This issue even impacted autos. It is probable that one of the key causes leading to the fall of cryptocurrencies is the fact that Bitcoin has begun to carve out a niche for itself. At this point, we cannot say if Bitcoin will ever attain broad adoption in global markets, although it is possible. (www.ijbmcnet.com) 8 The Bitcoin community has given itself the goal of infiltrating the mainstream via the development of new features and the resolution of long-standing difficulties, according to the Center for Contemporary Research. Not alone does Bitcoin have a committed following; other cryptocurrencies do as well. You may learn more about bitcoins and other cryptocurrencies by researching them. It would be advantageous to do study on the long-term influence of Bitcoin on the performance of fiat currencies, and then compare the results to those acquired in countries that are beginning to embrace government-issued cryptocurrencies. Microtransaction capabilities may enable bitcoin to satisfy a need in the economy that traditional state-sponsored currencies are unable to meet; nevertheless, this will require a thorough examination of the markets and the economy. Block chain technology, which underpins Bitcoin, may also be used to create smart contracts (Hileman, 2016). When a certain incident occurs, a pre-programmed payment is made. Given that this is often handled by the whole accounting department of the organisation, there is a lot of space for future progress in this area. Finally, a cryptocurrency is a kind of digital asset created when data is encrypted. Through the deployment of a cloud-based infrastructure, the music business has raised public awareness of digital property.

COVID-19 and education: insights into the impact of E-learning on accounting education: evidence from Jordan

PurposeThis study aims to reveal the impact of e-learning on accounting education amid COVID-19 in Jordanian universities from the viewpoint of faculty members.Design/methodology/approachThe questionnaire is used as a study instrument distributed to faculty members at the Accounting Departments of the Jordanian public and private universities. Due to the COVID-19 pandemic, Google Forms has been used to distribute 117 questionnaires that have been analyzed via the partial least squares-smart program.FindingsThe results show a negative impact of learning difficulties on accounting education, a negative impact on the personal skills of faculty members on the digitization of accounting education, no impact on the personal skills of faculty members, a positive impact on training courses, the use of technology on accounting education and the digitization of accounting education, as well as a positive impact on the skills of faculty members on the digitization of accounting education.Research limitations/implicationsThese results are significant in determining the adequacy of online learning for accounting education at the Accounting Departments of Jordanian public and private universities from the viewpoint of faculty members amid COVID-19.Originality/valueThis study highlights the impact of the e-learning system imposed amid COVID-19 on accounting education, teaching efficiency and the future of accounting education.

The Influence of Emergency Remote Learning on Level 2 Accounting Students at a South African University

Covid-19 has presented many challenges within various sectors. The education sector, for instance, was forced to re-evaluate learning, moving from interactive face-to-face learning to remote learning. The selected Higher Education Institution (HEI) students appeared unprepared for the sudden move to Emergency Remote Learning. The aim of this paper is to examine students’ perceptions and experiences of engaging remotely to provide academics with insight into the management of remote learning from now on. Connectivity issues were a serious concern. These logistical constraints had a huge part to play in student engagement when connectivity was lost during online sessions. Whilst under the restraint of the pandemic and remote learning, examining the level of student engagement under the social constructivism framework would prove valuable in determining the extent to which the students engage in learning accounting-related subjects that are practiced under the ERL. A qualitative approach was employed to conduct the study. A sample of 20 students was randomly selected for the interviews. Some participants found that ERL was convenient and that they engaged more with their learning while other students felt that because of the practical nature of accounting-related subjects, face-to-face learning was a more suitable approach. The study recommends that the institution has to carry on providing the students with the learning tools. Full utilisation of the LMS is used to close the gap encountered by those who prefer face-to-face learning. The study was limited to Level 2 students within the Accounting and Finance Department of the selected HEI.

Analisis Bibliometrik Penelitian Tugas Akhir Mahasiswa di Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

The results of research in universities are expected to contribute to the development of science and technology and can provide benefits for the welfare of society. This study aims to map out topics from the 2020 student final project research to evaluate the achievement of the vision and mission of the Faculty of Economics and Business, Universitas Gadjah Mada. The research method used is a quantitative method with bibliometric analysis, namely mapping research topics based on co-word analysis. Data processing using VOSviewer. The results showed that the research theme for the final project of students from each department was in accordance with the flagship research theme of FEB UGM. The research theme for the final project of the Accounting Department students has conformity to clean organizational governance to create people with integrity, 71%, with dominant topics, Corporate Social Responsibility, internal control, performance, and Unified Theory of Acceptance and Use of Technology. The research theme for the final project of the students of the Department of Economics is that it is compatible with sustainable economic growth based on local wisdom, amounting to 63.9% with dominant topics, economic growth, unemployment, fixed effects, Autoregressive Distributed Lags, and the cost approach. Furthermore, the research theme for the final project of the Management Department students has conformity to the development of science-based innovation and information technology to improve quality education and research, by 61%, with dominant topics, abnormal returns, analysis of five forces porter, bank, business model canvas, leadership, and purchase intention.

Digitalisation in accounting

The aim of the article is to identify the problems encountered in the digitalisation process in accounting, consider ways of implementing digital transformation, and proposals to improve the enterprise’s accounting apparatus quality and efficiency. In accordance with this aim, the following research objectives have been defined: to justify the need to introduce digitalisation in the accounting field, determine key digital technologies, identify the transformation problems and advantages. In the course of the study, ways to solve urgent problems have been proposed, such as planning for digital transformation and the qualified employees lack in this field. The scientific novelty of this article lies in the prerequisites for the digital technologies introduction into the enterprise accounting department. As the results of the study, the need to compile competencies in digital technologies and introduce digitalisation into accounting has been identified. The main conclusion of the article is the necessity to digitalise the accounting aspect in order to generate reliable data on a company’s financial position.

Determination Of Technology-Based Accounting Curriculum Through Financial Literacy

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University. Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS. Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this. Practical implications The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0. Originality/value This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education. Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum Paper-type Case study

Direct Medical Cost Inpatient ACS-STEMI at Sardjito Hospital 2017-2018

<p><span lang="EN-US">Cardiovascular disease is the main cause of human death worldwide. This disease is also a major burden in health financing, due to direct costs of treatment and hospitalization. One type of cardiovascular disease is Acute Coronary Syndrome (ACS). The incidence of ACS in Indonesia is still the highest with a prevalence rate of 7.2% and continues to increase every year. This study aimed to determine the average direct medical costs of new ACS-STEMI patients who are hospitalized at Dr. Sardjito Hospital Yogyakarta period 2017-2018 and the factors that influence the cost of the treatment statistically. This research was an observational study with a descriptive retrospective research design using data from medical records and the finance (accounting) department. The sampling technique used in this study was purposive sampling based on patients who met the inclusion criteria. A total of 495 patients matched the inclusion criteria and the average of the components of direct medical costs incurred by inpatients was IDR48,926,665 with an average length of stay of 5 days. Statistical test results showed that the categories of gender, age, and payment method were not significantly associated with the average total cost of care for ACS-STEMI patients (<em>p</em>>0.05). Meanwhile, the categories of length of stay and treatment regimen were significantly correlated to the average total cost of care for ACS-STEMI patients (<em>p</em><0.05). The average total cost of new ACS-STEMI patients undergoing inpatient treatment amounted to IDR48,926,665 which was significantly influenced by the category of the length of hospitalization and therapeutic regimen.</span></p>

Pengaruh Pengetahuan Akuntansi, Kecerdasan Emosional, Religiusitas, Penghargaan Finansial dan Pertimbangan Pasar Kerja Terhadap Minat Berkarir Sebagai Akuntan Publik

The accuracy of determining and choosing a career is an important point in human life, in-depth knowledge of a career must be applied, such as providing understanding for prospective workforce. One of the candidates for the workforce is economics graduates, including those from the Islamic accounting department. The object in this research was Islamic accounting student of UIN Sayyid Ali Rahmatullah Tulungagung. This study aims to examine the effect of accounting knowledge, emotional intelligence, religiosity, financial rewards and labor market considerations on interest in a career as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung. The research method used is multiple linear regression. The results showed that accounting knowledge and emotional intelligence had no significant effect, while religiosity, financial rewards and labor market considerations had a significant effect on career interest as a public accountant in Islamic accounting students at UIN Sayyid Ali Rahmatullah Tulungagung.

March 2022 Placement Ads

March 2022 Placement Ads

INFORMATION AND COMMUNICATION TECHNOLOGY AND LOCAL GOVERNMENT ACCOUNTING PRACTICE IN AHOADA EAST LOCAL GOVERNMENT AREA OF RIVERS STATE

This study examined Information and Communication Technology (ICT) and Local Government Accounting Practice in Ahoada East Local Government Area of Rivers State. The purpose of this study was to examine the extent to which ICT affect accounting practice of Ahoada-East local government area, treasury department. Specifically, this study sought to achieve the following objectives; ascertain the relationship between computer systems and vouching in Ahoada-East Local Government Area treasury department, ascertain the relationship between internet facilities and financial virement in the treasury department of Ahoada-East Local Government Area, A descriptive survey research design was adopted in this study. This study was conducted in Ahoada-East Local Government Area, accounting (treasury) department. The target population of the study was thirty three (33) senior and forty two (42) junior treasury staff of the council. Four (2) research questions and two (2) hypotheses were formulated to guide this study. The data collected were analyzed using mean ( x ) and Standard Deviation (SD) in answering the research questions while a t-test was used to test the hypotheses at 0.05 level of significance. The findings of the study revealed a significant relationship between computing system and vouching, significant relationship between internet facilities and financial virement in AELGA treasury department. It was concluded that the Local Government Area should ensure that the ICT Centers are funded properly and utilized for better performance, while it was recommended that government should partner with other IT agencies to organize workshop, seminars and training of staff on the use of ICT and educational facilities.

The Role of Blended Learning (Campus and E-Learning) on Students’ Scientific Level in Accounting Subjects an Exploratory Study of the Opinions of a Sample of Students of the Accounting Department at Salahaddin University-Erbil for the Academic Year 2020-2021

The research dealt with the relationship of blended education with the scientific level of students of the Accounting Department in accounting subjects and whether there was an effect of blended education on the scientific level of students in those subjects. The results of the research showed that the blended education with its two methods (inside the halls and electronic) has a significant and direct effect on the scientific level of students in the study subjects according to the results of the statistical analysis and the most important recommendations of the study are the continuation of electronic education in parallel with the education inside the halls, especially for students who want to continue to study from a distance and to achieve this, the research recommends establishing studios and equipping them with modern devices and to record lectures with audio and video. Reference: داود، سلیمان حمودة محمد (2018) فاعلیة مقرر الالکتروني لمهارات الاتصال وفق معاییر جودة التعلیم الالکتروني في التحصیل الدراسي والاتجاه نحو المقرر لدی طلاب کلیة الشریعة جامعة القصیم- المملکة العربیة السعودیة، المجلة الدولیة للابحاث التربویة، 42 (1) ، جامعة الامارات، لەم بەستەرە بەردەستە: https://www.academia.edu/35662943 (Accessed: 7 September 2021). الربیعي، محمود داود (2020) تطبيق التعليم المدمج في الجامعات العراقية، ئارتیکڵێکی زانستیە لەم بەستەرە بەردەستە: https://mustaqbal-college.edu.iq/ (Accessed: 19 August 2021). الزاملي، علي عبد الحسین هاني (2014) التعلیم المحاسبي ودوره في تطویر المهارات المهنیة لخریجي قسم المحاسبة، مجلة الادارة والاقتصاد، 3 (12)، کلیة الادارة والاقتصاد- جامعة کربلاء، ل. 286- 312. السقا، د. زیاد هاشم، والحمدانی، خلیل ابراهیم (2013)، دور التعلیم الالکتروني في زیادة کفاءة وفاعلیة التعلیم المحاسبي، مجلة اداء المٶسسات الجزائیریة، 2، جامعة قاصدي مرباح ورقلة، ل. 47-64. عبدالله، عائدة عثمان، و الاسمري، هاجر (2018) دور التعلیم المحاسبي في ترسیخ اخلاقیات مهنة المحاسبة في المملکة العربیة السعودیة، Route Educational and Social Science Journal، (5(3، لەم بەستەرە بەردەستە: http://www.ressjournal.com/Makaleler/902708651 (Accessed: 5 September 2021). عجیلة، محمد، وقنیع، احمد (2016) مساهمة التعلیم المحاسبي الالکتروني في تنمیة مهارات طلبة اقسام المحاسبة، المجلة الجزائریة للدراسات المحاسبیة والمالیة، العدد 3، جامعة قاصدي مرباح ورقلة (الجزائر). ل. 37- 47. Arkorful, V. (2014) The role of e-learning, the advantages and disadvantages of its adoption in Higher Education, International Journal of Education and Research, 2 (12). Available at: https://www.researchgate.net/publication/348335311 (Accessed: 11 September 2021). Bryan, A., Volchenkova K.N. (2016) Blended Learning: Definition, Models, Implications For Higher Education, Bulletin of the South Ural State University. Ser. Education. Educational Sciences, 8(2). Available at: https://www.researchgate.net/ publication/ 303815166 (Accessed: 11 September 2021). Chang, T.F., Chao, C,M., Cheng, B.W. (2015) Framework and Verification of a Blended E-learning System Behavioral Intention Model among Clinical Nurses, Journal of Baltic Science Education, 14(6), the Scientia Socialis Ltd., pp. 733-743. Dziuban, C. et al (2018) Blended learning: the new normal and emerging technologies, International Journal of Educational Technology in Higher Education, Open Access, Open University of Catalonia & University of Los Andes – Colombia, DOI 10.1186/s41239-017-0087-5 http://www.hammuraby.com (Accessed: 12 September 2021). https://moodle.org (Accessed: 10 September 2021).

University Accounting Students and Faculty Members Using the Blackboard Platform during COVID-19; Proposed Modification of the UTAUT Model and an Empirical Study

The current COVID-19 pandemic has changed education systems in most countries: some have shut down whilst others, especially in the higher education sector, have introduced electronic/distance learning systems, such as Blackboard platforms. The current study aimed to identify and test the factors that influence accounting students’ and faculty members’ Blackboard platform use during the pandemic. The Unified Theory of Acceptance and Use of Technology (UTAUT) model was extended and modified by adding four new variables: perceived risk, mobility, self-efficacy and self-managed learning. This was done to generate an understanding of people’s usage traits. This is the main contribution of the article: the extension of UTAUT in this context and the consideration of online learning in a pandemic environment situation. Pandemics oppose sustainability from numerous contexts. Measures which counteract sustainability risks associated with pandemics, such as use of technology, are critical risk management instruments and are, thus, important for consideration. Through an online survey, the data was gathered from accounting students and faculty staff in an accounting department at Jazan University, Saudi Arabia. Structural equation modelling (SEM) was used to analyse the data and examine the hypotheses. This study confirmed the hypotheses concerning the influence of the Blackboard platform on mobility, self-efficacy and self-managed learning. This article contributes to the existing UTAUT model by extending our understanding of the influence of factors to use Blackboard platforms. Moreover, the results have practical implications for policymakers, practitioners, online learning product providers and teaching staff looking to develop efficient strategies concerning learning-related information technologies.

Impact of knowledge management, data culture and the development of data innovation on the quality of the business insights framework

This study examines how much the influence of Knowledge Management Process, Information Culture and Information Technology Maturity on the Business Intelligence System Quality. This study uses descriptive analytic research method and SEM-PLS statistic method. Data is collected from questionnaires distributed and returned from the employees of Finance & Accounting Department and Information Technology Department on private higher education at Bandung City, West Java, Indonesia as respondents. The result indicates a positive influence of Knowledge Management Process, Information Culture and Information Technology Maturity partially To the Business Intelligence System Quality.