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All Journal Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ekonomi, Manajemen, Akuntansi
Pratiwi Hamzah
Universitas Palangka Raya
Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Physics Social Sciences

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Designing a Financial Statement Information Quality Model for Fraud Prevention in the Palangka Raya City Government Dhina Sri Widyaningsih; Pratiwi Hamzah; Wahyu Febri Eka Susanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 12 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), December 2025
Publisher : Sean Institute

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Abstract

The increase in fraud incidents in local government has prompted the need for a financial reporting quality model that supports fraud prevention at the government level, particularly in the Palangka Raya City Government. This study designs a conceptual model that links Quality of Financial Reporting (QFR) with the effectiveness of fraud prevention, as well as identifying important mediator and moderator roles. The methods used are a literature review and desk study of academic literature, regulations, and local government financial reporting documents. The synthesis results confirm five main dimensions of QFR: relevance, reliability (faithful representation), comparability, timeliness, and understandability. The proposed model places the Government Internal Control System (SPIP)/internal audit as a mediator between QFR and fraud prevention, while fraud analytics, whistleblowing systems, and a culture of integrity act as moderators that strengthen this relationship. Practical recommendations include strengthening SPIP, integrating analytical technology for early detection, and reporting and whistleblower protection mechanisms to close opportunities for fraud. Implementation of this model is expected to strengthen regional financial governance and reduce the risk of fraud through the synergy of preventive, detection, and response measures.
Pengaruh Literasi Keuangan dan Perilaku Keuangan Terhadap Kinerja Usaha Mikro, Kecil, Dan Menengah (UMKM) Dedi Yansyah; Luluk Tri Harinie; Agustina Muliyani; Pratiwi Hamzah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.17752

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian Indonesia. Namun, kinerja UMKM di Kelurahan Kuala Pembuang masih belum optimal, khususnya dalam pengelolaan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan perilaku keuangan terhadap kinerja UMKM di Kelurahan Kuala Pembuang, Kabupaten Seruyan. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif-kausal. Sampel penelitian berjumlah 97 pelaku UMKM yang dipilih menggunakan rumus Slovin dan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode SEM-PLS dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa literasi keuangan dan perilaku keuangan berpengaruh positif dan signifikan terhadap kinerja UMKM, baik secara parsial maupun simultan. Literasi keuangan memiliki pengaruh yang lebih dominan dibandingkan perilaku keuangan. Nilai R² sebesar 0,412 menunjukkan bahwa 41,2% kinerja UMKM dipengaruhi oleh kedua variabel tersebut. Penelitian ini menunjukkan pentingnya peningkatan literasi dan perilaku keuangan melalui pelatihan dan pendampingan guna mendukung keberlanjutan UMKM.
Co-Authors Agustina Muliyani Dedi Yansyah Dhina Sri Widyaningsih Luluk Tri Harinie Wahyu Febri Eka Susanti