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All Journal Journal of Management Research and Studies JIMEK Optimal: Jurnal Ekonomi dan Manajemen
M. Sodik
Universitas Widya Gama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Intellectual Capital dan Financial Literacy terhadap Financial Well-Being dengan Financial Distress sebagai Variabel Mediasi Dian Sonya Kristanti; M. Sodik; Dharmayanti Pri Handini
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.12388

Abstract

The culinary sector of Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in supporting the economy, but they still face financial management challenges such as mixing personal and business funds, weak planning, and poor bookkeeping. These conditions are prone to triggering Financial Distress, which impacts the Financial Well-Being of business owners. This quantitative explanatory research aims to analyze the influence of Intellectual Capital and Financial Literacy on Financial Well-Being, with Financial Distress as a mediating variable, in the culinary MSME Baking Lovers Lawang (BLL) Community in Malang Regency. The research population included 545 MSMEs, with a sample of 85 respondents determined using the Slovin formula (10% error tolerance) and proportional random sampling techniques. Data collection utilized a five-point Likert scale questionnaire distributed via Google Form, supported by secondary data from related literature. Data analysis used SPSS for descriptive statistics and SmartPLS 4 with the SEM-PLS method, including evaluation of the outer model, inner model, and bootstrapping procedures. The results of the investigation proved that Intellectual Capital and Financial Literacy had a significant positive effect on Financial Well-Being, but a significant negative impact on Financial Distress. On the other hand, Financial Distress has a significant negative effect on Financial Well-Being and is proven to mediate the relationship between the two independent variables.
Analisis Efektivitas dan Pemanfaatan SISKEUDES Upaya Peningkatan Akuntabilitas Keuangan : Studi Kasus pada Kampung Doyo Baru, Distrik Waibu, Kabupaten Jayapura Gerarda S. Jedaut; M. Sodik; Endah Puspitosarie
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12791

Abstract

The Village Financial System (SISKEUDES) is an information system developed to support transparent, accountable, and efficient village financial management. However, empirical evidence regarding its effectiveness and utilization in eastern Indonesia, particularly in Papua, remains limited. This study aims to analyse the effectiveness and utilization of SISKEUDES in improving financial accountability in Kampung Doyo Baru, Waibu District, Jayapura Regency. A qualitative descriptive approach with a case study design was employed. Data were collected through semi-structured interviews, observation, and documentation involving the Village Head, Village Secretary, SISKEUDES Operator, and members of the Village Consultative Body (BAMUSKAM). Data were analysed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SISKEUDES has been effectively implemented throughout the stages of village financial management, including planning, budgeting, administration, reporting, and accountability. The system improves administrative order, facilitates financial reporting, and supports compliance with applicable regulations. Although internet connectivity, incomplete supporting documents, and officials' workload occasionally affect reporting timeliness, these constraints do not reduce the quality of financial reports. Positive user acceptance, supported by training and technical assistance, has strengthened the consistent utilization of SISKEUDES. The findings imply that improving village financial accountability depends not only on the information system itself but also on the competence of village officials, continuous capacity building, user acceptance, and the commitment of the village government to implement the principles of transparency and accountability.
Overconfidence Bias and Accounting Understanding on the Quality of Investment Decision-Making of MSME Owners in Tumpang, Malang Regency Riska Maya Vionita; M. Sodik; Dwi Anggarani
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Abstract

This study aims to analyze the effect of overconfidence bias and accounting understanding on the quality of investment decision-making among MSME owners in Tumpang District, Malang Regency, both partially and simultaneously. A quantitative causal-associative approach was used, with a sample of 100 respondents determined through the Slovin formula and purposive sampling from a population of 12,856 registered MSMEs. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS 27. The results show that overconfidence bias and accounting understanding each have a positive and significant effect on the quality of investment decision-making, both partially (t = 3.220, sig = 0.002; t = 3.507, sig < 0.001) and simultaneously (F = 15.706, sig = 0.000), contributing 22.9% to the variation in the dependent variable. These findings indicate that both a high level of confidence and good accounting understanding play an important role in improving the quality of investment decisions made by MSME owners, and that MSME development programs should combine psychological guidance with practical accounting training.
The Influence of Internal Control Effectiveness and Accounting Information System Implementation on Financial Statement Accuracy Veronika Tamu Apu; M. Sodik; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Abstract

The increasing use of information technology in organizations has emphasized the importance of producing accurate and reliable financial statements through effective accounting information systems and strong internal controls. In cooperatives, financial statement accuracy is essential for ensuring accountability, transparency, and sound decision-making. This study aims to examine the influence of internal control effectiveness and the implementation of accounting information systems on the accuracy of financial statements at Koperasi Pintu Air, Lewa District, East Sumba Regency. A quantitative research approach with a survey method was employed. The study involved all 36 board members and employees using a saturated sampling technique. Primary data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that internal control effectiveness has a positive and significant effect on financial statement accuracy (T = 3.287; p = 0.001). Likewise, the implementation of accounting information systems has a positive and significant effect on financial statement accuracy (T = 3.969; p < 0.001). These findings demonstrate that effective internal controls and well-implemented accounting information systems enhance the accuracy, reliability, and accountability of financial reporting in cooperatives and provide valuable insights for improving financial governance.
Co-Authors Dharmayanti Pri Handini Dian Sonya Kristanti Dwi Anggarani Endah Puspitosarie Gerarda S. Jedaut Riska Maya Vionita Veronika Tamu Apu