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All Journal Economics and Digital Business Review ProBisnis : Jurnal Manajemen IIJSE Advances in Management & Financial Reporting Advances in Managerial Auditing Research
Chairul Adhim
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Efektivitas Pengelolaan Keuangan Desa Nowa Dengan Penerapan Sistem dan Prosedur Akuntansi Dana Desa Kurniawan; Chairul Adhim; Fahru Mauzu
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2914

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem dan prosedur akuntansi dalam pengelolaan keuangan di Desa Nowa. Menggunakan metode deskriptif kualitatif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi, adapun informan yang melibatkan aparatur desa, BPD, dan tokoh masyarakat yakni di analisis menggunakan analisis tematik. Hasil menunjukkan bahwa Desa Nowa telah menerapkan prosedur akuntansi sesuai dengan Permendagri No. 20 Tahun 2018 dan UU No. 3 Tahun 2024. Namun, tantangan seperti keterbatasan sumber daya manusia dan gangguan jaringan internet menghambat proses input data dan pelaporan keuangan. Meskipun demikian, sistem ini telah meningkatkan akurasi laporan dan transparansi pengelolaan Dana Desa. Penelitian ini memberikan kontribusi baru terkait efektivitas penerapan sistem akuntansi dalam tata kelola keuangan desa, serta menjadi acuan bagi kebijakan dan penelitian lanjutan.
Pengaruh Pemanfaatan Sistem Informasi Pemerintahan Daerah (SIPD) dan Kompetensi SDM terhadap Kualitas Laporan Keuangan melalui Sistem Pengendalian Internal Pemerintahan (SPIP) Nur Rizqikah; Chairul Adhim; Syafrudin Syafrudin
ProBisnis : Jurnal Manajemen Vol. 17 No. 03 (2026): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aimed to investigate the effect of the Regional Government Information System and human resource competence on the quality of local government financial reports, mediated by the Government Internal Control System. The research addressed the persistent challenges and fluctuating audit opinions regarding financial report quality in Dompu Regency despite existing technological interventions. A quantitative explanatory survey approach was employed, utilizing a saturated sample of fifty civil servants directly involved in financial management at the Regional Financial and Asset Management Agency of Dompu Regency. Data analysis was performed using Partial Least Squares Structural Equation Modeling. The results showed that the utilization of the regional information system had a positive and significant direct effect on both the quality of financial reports and the internal control system. Human resource competence positively influenced internal control but lacked a significant direct impact on financial report quality. Furthermore, the internal control system significantly improved financial report quality and partially mediated the effect of the information system. The study concluded that optimizing information technology required an effective internal control mechanism to truly transform technical utilization into optimal financial accountability.
THE INFLUENCE OF TAX MORALITY AND THE RISK OF PENALTIES ON MOTOR VEHICLE TAXPAYER COMPLIANCE THROUGH TRUST LEVELS AT THE DOMPU REGENCY SAMSAT OFFICE Ghina Devina Aulia Putri; Chairul Adhim; Firmansyah Firmansyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10390

Abstract

This study aims to assess the impact of tax ethics and the potential for penalties on the compliance of motor vehicle taxpayers through trust as a mediating variable at the Dompu Regency Samsat Office. The method used in this study is quantitative, with a population comprising all motor vehicle taxpayers in Dompu Regency, the exact number of whom is unknown. Sampling was conducted using accidental sampling, resulting in a total sample of 97 respondents. Data were collected via an online questionnaire distributed using Google Forms. For data analysis, Partial Least Squares-based Structural Equation Modeling (PLS-SEM) was employed to test the measurement model (outer model) and the structural model (inner model), as well as to conduct hypothesis testing. The research findings indicate that tax morality has a positive and significant influence on taxpayer compliance, while the risk of sanctions does not show a significant influence on such compliance. Furthermore, trust does not significantly influence taxpayer compliance and cannot mediate the relationship between tax morality and the risk of sanctions on taxpayer compliance. Therefore, tax morality is the key factor with the greatest impact on improving compliance among motor vehicle taxpayers in Dompu Regency.
The Impact of Financial Literacy and Digital Financial Access on the Sustainability of MSMEs Nuraisah Nuraisah; Chairul Adhim; Fahrul Mauzu
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.1001

Abstract

Purpose: This study aims to examine the hypotheses regarding the effect of financial literacy and digital financial access on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in the stationery store sector in Dompu Subdistrict. Research Method: This study uses an associative quantitative approach. From a population of 154 business actors, 40 respondents were selected using purposive sampling. Data were collected through questionnaires and documentation, then analyzed using multiple linear regression in SPSS. Results and Discussion: The statistical test results indicate that financial literacy has a positive and significant effect on MSME sustainability. Meanwhile, digital financial access has a positive but not yet significant effect, indicating that business actors' use of technology is currently not fully optimized. Implications: MSME actors are advised to start integrating digital services not only for transactions but also for financial management. Local governments need to design technological assistance programs to support MSME sustainability. Originality: This study provides specific empirical evidence regarding digital adaptation and managerial capabilities in the stationery trade sub-sector within developing regions that are currently in the digitalization transition phase.
The Impact of Product Innovation and Branding on Sales of Woven Fabrics Sri Erfanni; Chairul Adhim; Syafrudin Syafrudin
Advances in Management & Financial Reporting Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i3.960

Abstract

Purpose: This study aims to determine the effect of product innovation and branding on sales of Muna Pa'a woven fabric in Ranggo Village, Pajo Subdistrict. Research Method: This study employed a quantitative, explanatory design. The population consisted of 100 people, all of whom were included in the sample using saturation sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression in IBM SPSS. Results and Discussion: The results indicate that, individually, both product innovation and branding have a positive and significant effect on sales of Muna Pa'a woven fabric. Collectively, these two variables also have a positive and significant combined effect on driving sales figures. Implications: These findings suggest that artisans and local governments should integrate pattern/design innovation with a strong brand identity strategy to expand the market sustainably. Originality: This study provides new contextual evidence that bridges the inconsistencies in previous literature, particularly regarding the dynamics of commercializing traditional textile crafts in rural areas.
Co-Authors Fahru Mauzu Fahrul Mauzu Firmansyah Firmansyah Ghina Devina Aulia Putri Kurniawan Nur Rizqikah Nuraisah Nuraisah Sri Erfanni Syafrudin Syafrudin