Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Business and Quality Research
Aloisius Hama
Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Yapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Internal Control and Financial Governance on the Performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency Mario Febrianus Rion Gan; Benedict Robin Lambur; Francis Femas San; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3683

Abstract

This study aims to analyze the effect of Internal Control and Financial Governance on the financial performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency, which employs 44 staff members. Internal Control functions as a mechanism that helps the organization manage and direct resources effectively and efficiently to achieve operational and strategic objectives. Meanwhile, Financial Governance serves as a guideline for creating transparency, accountability, and integrity in organizational management, which is essential for enhancing performance and stakeholder trust.The method used in this study is a quantitative analysis with a multiple linear regression approach. This technique is employed to examine the influence of the independent variables, namely Internal Control and Financial Governance, on the dependent variable, which is financial performance.The results of the analysis indicate that both Internal Control and Financial Governance have a positive and significant effect on financial performance. Effective Internal Control supports the organization in evaluating and improving ineffective operations, while the implementation of Financial Governance enhances the quality of financial management, contributing to the efficiency and effectiveness of financial performance.
Analysis of Tax Literacy, Digital Literacy, and the Implementation of the CoreTax Application on Individual Taxpayer Compliance at KPP Madya Surabaya Siprianus Dargo; Aprilianus Adiputra; Aloisius Hama
International Journal of Business and Quality Research Vol. 4 No. 02 (2026): International Journal of Business and Quality Research (IJBQR)
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i02.3684

Abstract

This study aims to empirically analyze how tax literacy affects individual taxpayer compliance and to examine the role of digital literacy as a moderating factor that strengthens the relationship between tax literacy and tax compliance. In addition, this research explores the impact of using the Coretax application on taxpayer compliance, as well as the simultaneous relationship among tax literacy, digital literacy, and Coretax application usage on compliance levels. The study employs a quantitative descriptive approach with multiple linear regression analysis to test the influence of independent variables on the dependent variable. The research population comprises individual taxpayers registered at KPP Madya Surabaya, totaling 3,507 individuals, with a sample of 50 respondents. The results indicate that tax literacy, digital literacy, and the Coretax Application Usage significantly affect taxpayer compliance levels. Overall, these three variables contribute substantially to enhancing taxpayer compliance. These findings provide empirical evidence of the importance of tax literacy, digital literacy, and the utilization of technological applications in supporting tax compliance among individual taxpayers.
Co-Authors Aprilianus Adiputra Benedict Robin Lambur Francis Femas San Mario Febrianus Rion Gan Siprianus Dargo