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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Sri Trisnaningsih
Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-Faktor Yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintahan Desa Muhammad Syaiful Anwar; Sri Trisnaningsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9683

Abstract

Accounting fraud is a serious problem that has occurred in both the business and public sectors from the past to the present. Accounting fraud is closely related to fraudulent practices. Since 2015, the central governmnet has allocated funds intended for villages and distributed them to all villages as an effort to improve community welfare and reduce poverty levels. However, in its implementation, there are still varios cases of misappropriation of village funds committed by village officials. Based on this condition, this study aims to examine and determine whether there is an effect of internal control effectivennes, organizational ethical culture, and individual morality on the tendency of accounting fraud. This study uses a quantitative approach with a sampling technique in the form of a census or total sampling method. Primary data were used in this study, obtained through the distribution of online questionnaires. The number of respondents in this study was 48 people, consisting of village heads, village secretaries, and heads of financial affairs of village governments in Wringinanom District, Gresik Regency. The data analysis technique used was multiple linear regression analysis. The partial result show that the internal control effectivennes variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,517, the organizational ethical culture variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,634, and the individual morality variable has a significance value of 0,000 < 0,05 and a regression coefficient of -0,770, this means that all independent variables in this study have a negative effect on the tendency of accounting fraud. Simultaneously, the significance value obtained is 0,000 < 0,05, indicating that internal control effectiveness, organizational ethical culture, and individual morality simultaneously have an effect on the endency of accounting fraud.
Pengaruh Kemudahan Penggunaan E-Wallet dan Gaya Hidup Cashless terhadap Perilaku Konsumtif Mahasiswa Bilqis Agustina Windiary; Sri Trisnaningsih
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3305

Abstract

The development of financial technology has driven the increasing use of e-wallets and the adoption of a cashless lifestyle among students. The ease of transactions offered by digital payments can influence user consumption patterns. This study aims to analyze the effect of e-wallet ease of use and a cashless lifestyle on the consumer behavior of Accounting students at UPN Veteran East Java. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 77 respondents selected using a simple random sampling technique. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS 4 application. The results showed that e-wallet ease of use had a positive and significant effect on student consumer behavior with a t-statistic of 2.741 and a p-value of 0.0006, and a cashless lifestyle also had a positive and significant effect with a t-statistic of 5.830 and a p-value of 0.000. The R-square value of 0.364 indicates that 36.4% of the consumer behavior variables are explained by this model. The easier an e-wallet application is to use, the higher the tendency of students to engage in consumption activities. A cashless lifestyle has also been shown to have a positive and significant impact on consumer behavior. The ease, speed, and practicality of cashless transactions encourage students to make more unplanned purchases. The findings of this study indicate that the use of digital payment technology and changes in societal transaction patterns play a role in shaping student consumption behavior in the digital era. This study provides an empirical contribution in expanding the study of student consumer behavior in the digital payment era by analyzing the influence of e-wallet ease of use and a cashless lifestyle. The research findings are expected to serve as a reference for further research and for stakeholders interested in improving digital financial literacy.
Pengaruh Literasi Keuangan, Transparansi Pengelolaan Usaha dan Pengendalian Internal terhadap Kinerja Keuangan UMKM Fitri Nadia Salsabila; Sri Trisnaningsih
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3316

Abstract

This study aims to analyze the influence of financial literacy, business management transparency, and internal control on the financial performance of culinary Micro, Small and Medium Enterprises (MSMEs) in Menganti Sub-district, Gresik Regency. The study adopted a quantitative approach with primary data collected through questionnaires. The population comprised 398 registered culinary MSMEs, with a sample of 80 respondents selected using simple random sampling based on the Slovin formula. Data analysis was performed using multiple linear regression with SPSS. The results indicate that: (1) financial literacy has a positive and significant effect on MSME financial performance (t=8.842; sig.=0.000); (2) business management transparency has a positive and significant effect on MSME financial performance (t=2.503; sig.=0.014); (3) internal control has a positive and significant effect on MSME financial performance (t=2.477; sig.=0.015); and (4) all three variables simultaneously have a significant effect on MSME financial performance (F=167.947; sig.=0.000). The Adjusted R Square of 0.864 indicates that 86.4% of the variation in MSME financial performance is explained by the three independent variables. These findings affirm that strengthening financial literacy, implementing business management transparency, and applying internal control collectively contribute significantly to improving the financial performance of culinary MSMEs.
Co-Authors Bilqis Agustina Windiary Fitri Nadia Salsabila Muhammad Syaiful Anwar