HOW DOES EXPERIENCE INFLUENCE THE ACCEPTANCE OF ISLAMIC ACCOUNTING SOFTWARE AT KSPPS SIDOARJO REGENCY, EAST JAVA

This study examines how the management of Sharia Savings, Loan and Financing Cooperatives (KSPPS) of Sidoarjo Regional Office in East Java accepts the sharia-based accounting program. The Technology Acceptance Model (TAM) was used as the foundation of this study to evaluate system acceptance. This research was conducted in the Sidoajo regional office, where there are 40 KSPPS that are still operating, with the management of each KSPPS as the sample. Thus, the sample used was 120 core administrators. According to the research, experience has a positive effect on perceived usefulness or ease of use. In contrast, perceived ease of use is not significantly positive. Perceived ease of use has a positive impact on intention to use; however, perceived ease of use does not have a significant impact on intention to use

MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK

In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk

IMPROVING THE QUALITY OF WOMEN'S COOPERATIVE FINANCIAL REPORTS IN THE DISTRICT OF ANTI GRESIK REGENCY WITH ACTION RESERCH APPROACH

The Women's Cooperative (KOPWAN) Bina Citra Wanita is a legal entity cooperative that has a savings and loan business unit. KOPWAN is a form of joint effort based on the principles of kinship and mutual cooperation. However, problems arise when it comes to providing precise and accurate financial reports, in accordance with SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability). These activities require extra work from KOPWAN administrators who double as housewives. This often creates conflicts of its own in dividing the time because the financial statements made are still using conventional methods. This condition is not balanced with the increasing number of activities because the number of members served is increasing. The purpose of this study will be to examine the extent to which the implementation of computerized-based financial reporting with accounting software can improve the quality of KOPWAN financial report information. This study uses an action research approach. The results of the study indicate that Accounting Software is quite effective and efficient in helping management make financial reports quickly, precisely and accurately and reduce fraud. In addition, it is able to save time and energy so that it does not interfere with the activities of mothers in carrying out domestic and public activities.   Keywords: action research, SAK ETAP, Accounting Softwar