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The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.

The Effect of Internal Audit and Accounting Information System on Financial Management of Bumdes with Internal Control System as a Moderating Variable: An Empirical Study of Bumdes in Villages in Kabila District, Bone Sri Entin I. Lakoro; Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of internal audit and accounting information systems on the financial management of Village-Owned Enterprises (BUMDes) with the internal control system as a moderating variable in BUMDes in Kabila Bone District, Bone Bolango Regency. This study uses a quantitative approach with primary data obtained through questionnaires. The population in this study were all BUMDes managers in Kabila Bone District consisting of commissioners, supervisors, directors, secretaries, and treasurers of BUMDes. The research sample consisted of 32 respondents determined using a purposive sampling technique. The data analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the SmartPLS version 4 application. The results of the study indicate that internal audit has a positive and significant effect on BUMDes financial management. The accounting information system also has a positive and significant effect on BUMDes financial management. The internal control system is unable to moderate the effect of internal audit on BUMDes financial management, so it is categorized as homologizer moderation. Conversely, the internal control system significantly moderates the effect of the accounting information system on BUMDes financial management, thus representing pure moderation. The findings of this study indicate that the success of BUMDes financial management is influenced not only by internal audits and accounting information systems but also by the effectiveness of the internal control system in strengthening the implementation of the accounting information system.

The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.

Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1111

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.

The Influence of Transparency, Accountability, and Managerial Competence on Village Fund Management (A Study in Villages Located in Pulubala District, Gorontalo Regency, Gorontalo Province) Nursila Moha; Ayu Rakhma Wuryandini; Nurharyati Panigoro
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.980

This study aims to determine the influence of transparency, accountability, and managerial competence on the management of village funds in villages in Pulubala District, Gorontalo Regency. The method used in this study is a quantitative method using primary data obtained through the distribution of questionnaires to respondents. The sampling technique used is purposive sampling with the criteria of village officials directly involved in the management of village funds. The data analysis technique used in this study is multiple linear regression analysis with the assistance of the IBM SPSS Statistics 2026 program. Research results show that transparency does not have a significant effect on village fund management. Accountability also does not have a significant effect on village fund management. Meanwhile, managerial competence has a positive and significant effect on village fund management. Simultaneously, transparency, accountability, and managerial competence have a significant effect on village fund management.

Analysis of SWOT-Based Employee Performance Measurement in Public Services at SAMSAT Gorontalo City Sri Intan Aprilia; Lukman Pakaya; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1111

This study aims to find out a SWOT analysis in measuring the performance of Gorontalo City SAMSAT employees in providing public services. The study used a quantitative approach with a sample of 39 service employees and 12 taxpayers. Data were collected through observation, interviews, documentation, and questionnaires, and analyzed using descriptive analysis, IFAS, EFAS, and SWOT. The results of the study show that both from the perspective of employees and taxpayers, the position of SAMSAT Gorontalo City is in Quadrant I (Aggressive), which reflects strong internal strength, large external opportunities, and a high level of taxpayer trust and satisfaction with service quality. The recommended strategies include optimizing service digitization, increasing human resource capacity, strengthening complaint mechanisms, and improving employees' technical competencies to realize effective, accountable, and sustainable public services.

Analysis of Production Cost Determination Using Full Costing and Variable Costing Methods as a Basis for Selling Price Determination (Case Study of Santi Karawang Cake SME) Rodiah Salsabillah Pakaya; Usman Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.739

This study aims to compare the full costing and variable costing methods in determining the cost of goods manufactured for selling prices (a case study of the Santi Karawang Cake SME). This study employed a quantitative descriptive method, utilizing primary and secondary data as sources of information. Secondary data included information on Krawang Cake production, raw material inventory, and Krawang Cake production at the Santi Karawang Cake SME. The data analysis techniques used in this study were the full costing and variable costing methods. These methods are considered relevant in calculating total costs incurred during the production process, which include direct material costs, direct labor costs, and factory overhead costs. The results showed that calculating the cost of goods manufactured using the full costing method yielded higher results than using variable costing. Furthermore, the calculation using the variable costing method resulted in a lower COGS because it only included variable costs, namely raw material costs, direct labor costs, and variable factory overhead costs.

The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Aurelia Revalina Anwar; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.784

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.

Analysis of Production Cost Determination Using Full Costing and Variable Costing Methods as a Basis for Selling Price Determination (Case Study of Santi Karawang Cake SME) Rodiah Salsabillah Pakaya; Usman Usman; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.739

This study aims to compare the full costing and variable costing methods in determining the cost of goods manufactured for selling prices (a case study of the Santi Karawang Cake SME). This study employed a quantitative descriptive method, utilizing primary and secondary data as sources of information. Secondary data included information on Krawang Cake production, raw material inventory, and Krawang Cake production at the Santi Karawang Cake SME. The data analysis techniques used in this study were the full costing and variable costing methods. These methods are considered relevant in calculating total costs incurred during the production process, which include direct material costs, direct labor costs, and factory overhead costs. The results showed that calculating the cost of goods manufactured using the full costing method yielded higher results than using variable costing. Furthermore, the calculation using the variable costing method resulted in a lower COGS because it only included variable costs, namely raw material costs, direct labor costs, and variable factory overhead costs.

The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Aurelia Revalina Anwar; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.784

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.

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