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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Economic, Public, and Accounting (JEPA)
Ahmad Mansur AM
Universitas Sulawesi Barat
Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Akuntansi Manajemen terhadap Kinerja Keuangan Pada UMKM di Provinsi Sulawesi Barat dengan Literasi Keuangan sebagai Variabel Moderasi Ahmad Mansur AM; Sari Fatimah Mus; Sri Amalia Edy; Sufyan Amirullah
Journal of Economic, Public, and Accounting (JEPA) Vol. 8 No. 1 (2025): Volume 8, Nomor1, Oktober 2025
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v8i1.5690

Abstract

Penelitian ini berfokus pada kinerja keuangan yang pada UMKM Provinsi Sulawesi Barat menggunakan Model Moderated Regression Analysis (MRA) dengan variabel moderasi yaitu literasi keuangan. Tujuan yang ingin dicapai yaitu untuk melihat pengaruh yang diberikan oleh pemahaman literasi pelaku UMKM dalam memoderasi penerapan akuntansi manajemen terhadap kinerja keuangan. Populasi dalam penelitian ini adalah Pelaku UMKM yang berada di Kabupaten Majene berjumlah 35 orang yang telah berdiri lebih dari 5 tahun. Hasil penelitian menunjukkan bahwa penerapan akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan, dan literasi keuangan mampu memperkuat pengaruh penerapan akuntansi manajemen terhadap kinerja keuangan.
Penerapan Akuntansi Forensik dalam Pendeteksian Kecurangan Melalui Psychological Capital Pada BPK RI Perwakilan Provinsi Sulawesi Barat Sri Amalia Edy; Ahmad Mansur AM
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2526

Abstract

Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud detection activities, auditors begin by identifying evidence that is an indication of the possibility of fraud. Therefore, auditors need the role of forensic accounting in tracing evidence aimed at solving financial problems which combines expertise in the fields of accounting, auditing and law which aims to prove the existence of fraudulent acts. The aim to be achieved is to see the influence of the application of forensic accounting on fraud detection through the auditor's psychological factors, namely psychological capital.  This research focuses on detecting fraud committed by auditors at the Indonesian Financial Audit Agency Representative of West Sulawesi Province. The type of research used is quantitative research. The population in this study were all auditors at the BPK RI West Sulawesi Representative. The sampling technique used the sensis technique and the sample in this study was 51 people and used the quantitative method Structural Equation Modeling (SEM) with an intervening variable, namely psychological capital. The research results show that the application of forensic accounting has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Apart from that, this research can be used as input for auditors in their ability to prove the existence of fraud in the implementation of audit procedures.
Co-Authors Sari Fatimah Mus Sri Amalia Edy Sufyan Amirullah