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All Journal International Journal of Business, Law and Political Science International Journal of Economic Integration and Regional Competitiveness
Nihlatul Qudus Sukma Nirwana
Muhammadiyah University of Sidoarjo, Indonesia
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Ruci Arizanda Rahayu; Arda Walika Pradasiwi; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Abstract

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.
THE IMPACT OF DIGITAL MARKETING AND E-MONEY ON MSME SALES IN THE FASHION SECTOR: A CASE STUDY IN SIDOARJO Sasa Mulyanti; Nihlatul Qudus Sukma Nirwana
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 4 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i4.405

Abstract

Objective: This study aims to determine the Influence of Digital Marketing and the Use of E-Money on the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector (Empirical Study on MSMEs in Sidoarjo District). Method: This study uses a quantitative method with primary data as a data source. The population in this study is fashion MSMEs in Sidoarjo in 2023. The method used in determining this sample is using the Random sampling method. The number of samples used in this study was 39 respondents. The data analysis technique used in this study was SPSS Version 27. Results: The results of this study indicate that Digital Marketing Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City. The Use of E-Money Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City. Novelty: This study provides empirical evidence on the simultaneous influence of Digital Marketing and E-Money usage on sales volume specifically within fashion MSMEs in Sidoarjo, which has not been extensively studied before.
THE EFFECT OF INVESTMENT DECISIONS, CAPITAL INTENSITY, POLLITICAL CONNECTION AND CAPITAL STRUCTURE ON FIRM VALUE IN PUBLIC STATE-OWNED COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Sri Handayani; Nihlatul Qudus Sukma Nirwana
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 9 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i9.410

Abstract

Objective: This study aims to determine the Influence of Investment Decisions, Capital Intensity, Political Connection and Capital Structure on Company Value in State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022. Method: This research is a type of quantitative research, the sampling method used is the purposive sampling method, the number of companies sampled in this study is 23 State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022, the data source used is secondary data, and the data analysis method used in this study is Multiple Linear Regression with SPSS version 27 data processing tools. Results: The results of this study indicate that Investment Decisions Affect Company Value, Capital Intensity Affects Firm Value, Political Connection Affects Firm Value, and Capital Structure Affects Firm Value. Novelty: This study provides empirical evidence regarding the simultaneous influence of Investment Decisions, Capital Intensity, Political Connection and Capital Structure on Company Value in State-Owned Enterprises, specifically within the 2019-2022 period.
IMPLEMENTATION OF ACCOUNTING IN FINANCIAL CONTROL IN ELVALA BAWANG DISTRIBUTOR MSME’S IN KRIAN DISTRICT Ayu Kurniawati Aplan; Nihlatul Qudus Sukma Nirwana
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 4 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i4.516

Abstract

Abstract. MSME’s have an import role in the Indonesian economy admist increasingly Competition in the global economy but still face obstacles such as limited capital san low understanding of accounting so that financial recording is not yet optimal. Therefore, the implementation of good accounting and financial control is very necessary so that businesses are more efficient, transparent, reduce financial risk and support business decision-making for MSME’s owner. This study aims to identify and analyze the extent to which accounting implementation support financial control in MSME’s. That research reveals that accounting practices remain rudimentary and do not yet comply with established accounting standarts where accounting is still done simply. Thus Financial  control is not yet running optimal due to the absence of a structured recording system. Monitoring of cash flow and inventory remain weak, leading to a potential for error and fund leages. Improvements in the recording system and an increase in accounting understanding are required to make financial control effective.
Co-Authors Arda Walika Pradasiwi Ayu Kurniawati Aplan Herman Ernandi Ruci Arizanda Rahayu Sasa Mulyanti Sri Handayani