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All Journal International Journal of Management Science and Application AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Andi Sismar
Universitas Muhammadiyah Buton
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Internal Control Systems, Employee Competence, and Financial Accountability: Evidence from BKAD Buton Regency Dwi Agustyawati; Hastuti; Andi Sismar; Linda Amalia; Febriyanti
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 03 (2026): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i03.2686

Abstract

Financial accountability is a fundamental element of good governance that ensures transparency and responsible management of public resources. This study examines the influence of internal control systems and employee competence on financial accountability. A quantitative approach was employed using survey data collected from 47 employees. Data were analyzed using multiple linear regression to determine the effect of the independent variables on financial accountability. The findings indicate that internal control systems have a positive and significant effect on financial accountability. In contrast, employee competence does not have a significant individual effect on financial accountability. However, internal control systems and employ ee competence jointly have a significant effect on financial accountabi lity. The coefficient of determination shows that the two variables expla in 40.7% of the variation in financial accountability. The concludes that strengthening internal control systems is essential for improving financi al accountability, while employee competence contributes more effectiv ely when supported by an effective organizational control environment.
The Influence of Financial Literacy and Trust on Transaction Decisions Using QRIS among MSMEs in Baubau City Dwi Agustyawati; Husnah Katjinah; Andi Sismar; Yolanda U; Febriyanti Febriyanti
International Journal of Management Science and Application Vol. 5 No. 2 (2026): IJMSA
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v5i2.664

Abstract

Digital payment adoption among micro, small and medium enterprises (MSMEs) depends not only on technology but also on users' financial capability and confidence in the system. This study examines the influence of financial literacy and trust on the decision to transact using the Quick Response Code Indonesian Standard (QRIS) among MSMEs in Baubau City, Indonesia. A quantitative approach was applied using primary data collected through a Likert-scale questionnaire from 100 MSME actors selected by purposive sampling. The instruments were valid and reliable (Cronbach's alpha 0.928–0.945), and the classical assumption tests were satisfied. Multiple linear regression showed that financial literacy (b = 0.549, t = 7.616, p < 0.001) and trust (b = 0.329, t = 5.232, p < 0.001) each had a positive and significant partial effect on transaction decisions, and both variables jointly had a significant effect (F = 359.264, p < 0.001). The model explained 88.1% of the variance in transaction decisions. The study concludes that improving financial literacy and building trust in QRIS security and data protection are key to encouraging MSMEs to transact through QRIS. It contributes empirical evidence from a regional city in Southeast Sulawesi to the literature on digital payment adoption.
Co-Authors Dwi Agustyawati Febriyanti Febriyanti Febriyanti Hastuti Hastuti Husnah Katjinah Linda Amalia Yolanda U