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All Journal Ensiklopedia of Journal Ensiklopedia Research and Community Service Review
Andria Ningsih
Fakultas Ekonomi, Institut Teknologi dan Bisnis Haji Agus Salim, Bukittinggi
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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PENGARUH LITERASI KEUANGAN, PENGGUNAAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA KEUANGAN UMKM DI BUKITTINGGI Rahmadia Pipin; Andria Ningsih
Ensiklopedia of Journal Vol 8, No 11 (2026): Vol. 8 No. 11 Agustus 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i11.3934

Abstract

This study aims to examine the influence of financial literacy, e-commerce utilization, and accounting information systems on the financial performance effectiveness of Micro, Small, and Medium Enterprises (MSMEs) in Bukittinggi City. MSMEs play an important role in the regional economy by creating employment opportunities, increasing community income, and supporting economic growth. However, many MSMEs still face challenges in financial management, digital technology utilization, and the implementation of accounting information systems, resulting in less effective financial performance. This study employed a quantitative approach using a survey method. The research population consisted of MSME owners in Bukittinggi City, with a sample of 61 respondents selected through purposive sampling based on predetermined criteria. Primary data were collected using a questionnaire with a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The analysis included outer model and inner model evaluations. The findings indicate that financial literacy, e-commerce utilization, and accounting information systems have a positive and significant effect on the financial performance effectiveness of MSMEs in Bukittinggi City. This study is expected to contribute to the development of accounting knowledge and serve as a reference for policymakers in enhancing the digital competitiveness of MSMEs.Keywords: Financial Literacy, E-Commerce Utilization, Accounting Information Systems, Financial Performance Effectiveness, MSMEs, SmartPLS 4
PENGARUH PEMAHAMAN BENDAHARA PENGELUARAN DAN PENGENDALIAN INTERNAL TERHADAP KETEPATAN PEMOTONGAN PAJAK DI LINGKUNGAN PEMERINTAH KABUPATEN TANAH DATAR Annisa Maharani; Andria Ningsih
Ensiklopedia of Journal Vol 8, No 11 (2026): Vol. 8 No. 11 Agustus 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i11.3933

Abstract

The accuracy of tax withholding by expenditure treasurers is an essential aspect of ensuring tax compliance and accountability in regional financial management. This study aims to examine the effect of expenditure treasurers' understanding and internal control on tax withholding accuracy in Regional Government Organizations of Tanah Datar Regency. A quantitative approach with a survey method was employed by distributing questionnaires to 41 expenditure treasurers selected through a saturated sampling (census) technique. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that expenditure treasurers' understanding has a positive and significant effect on tax withholding accuracy. Internal control also has a positive and significant effect on tax withholding accuracy. These findings imply that improving the competence of expenditure treasurers and strengthening the implementation of an effective internal control system can enhance tax withholding accuracy and support accountable regional financial governance.Keywords: Expenditure Treasurer Understanding, Internal Control, Tax Withholding Accuracy, SmartPLS, Local Government
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA APARATUR PEMERINTAH SATPOL PP DAN DAMKAR KABUPATEN TANAH DATAR Meri Kurnia Sari; Andria Ningsih
Ensiklopedia Research and Community Service Review Vol 5, No 11 (2026): Vol. 5 No. 11 Agustus 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/err.v5i11.3974

Abstract

The performance of government officials is one of the key indicators in achieving effective, efficient, transparent, and accountable governance. In regional government agencies responsible for public services, law enforcement, public order, community protection, and fire management, such as theCivil Service Police Unit (Satuan Polisi Pamong Praja/Satpol PP)and theFire and Rescue Department (Damkar)of Tanah Datar Regency, improving officials' performance is essential and must be supported by high-quality regional financial management. Performance-based budgeting and the effectiveness of the internal control system are considered two important factors influencing the performance of government officials. Performance-based budgeting emphasizes the achievement of outputs and outcomes, while the internal control system ensures that organizational activities are carried out effectively, efficiently, in compliance with applicable regulations, and with minimal risk of irregularities. This study aims to examine the effect of performance-based budgeting and the effectiveness of the internal control system on the performance of government officials at the Civil Service Police Unit (Satpol PP) and Fire and Rescue Department (Damkar) of Tanah Datar Regency. This study employed a quantitative approach using a survey method by distributing questionnaires to all 40 government officials as respondents. A saturated sampling technique was applied, in which the entire population was included as the research sample. Data were analyzed using SmartPLS version 4 through measurement model (outer model), structural model (inner model), and hypothesis testing. The results indicate that performance-based budgeting has a positive and significant effect on the performance of government officials. In addition, the effectiveness of the internal control system also has a positive and significant effect on the performance of government officials. These findings suggest that better implementation of performance-based budgeting and more effective internal control systems contribute to improving the performance of government officials at the Civil Service Police Unit (Satpol PP) and Fire and Rescue Department (Damkar) of Tanah Datar Regency.Keywords: Performance-Based Budgeting, Internal Control System, Government Officials' Performance
Co-Authors Annisa Maharani Meri Kurnia Sari Rahmadia Pipin