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All Journal Jurnal Manajemen Terapan dan Keuangan Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Jurnal Kolaboratif Sains Journal of Governance, Taxation, and Auditing Electronic Journal of Education, Social Economics and Technology Journal of Applied Accounting Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Accounting Studies and Tax Journal Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal Senarai Kearifan Lokal Akuntansi
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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Journal : IIJSE

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Accounting Information System and Internal Control as Determinants of Financial Statement Quality Wulandari, Niluh Merthi; Usman, Ernawaty; Yamin, Nina Yusnita; Pakawaru, Muhammad Ilham
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9203

Abstract

Good governance and public confidence require high-quality financial reporting. This research is to see the influence of AIS, and Internal control against financial reporting system of quality in Public Health Center (Puskesmas) in Kabupaten Parigi Moutong. The study relies on a quantitative method of research with sample data coming from 72 participants who are the heads of centers, administrative head and treasurer. The data were analyzed by multiple regression analysis with F-test, t-test, and coefficient of determination (R²). The finding indicates that both AIS and Internal Control significantly affect financial reporting quality (F = 53.245; Sig. 0.000). Part of Internal Control has positively and significantly influence (t = 7.378; Sig. 0.000) and AIS has no effect (t = 0.417; Sig. 0.678). The R² value (0.607) is equal to the proportion of both variables that account for 60.7% from financial report quality variance. These observations validate that enhancing internal controls is the main approach to reliable transparent and accountable financial reports among Public Health facilities.
Understanding and Level of Payment Gateway Usage on the Financial Performance of MSMEs in Palu City Salomita, Irenes; Totanan, Chalarce; Yamin, Nina Yusnita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9343

Abstract

Digital transformation encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt electronic payment systems, including payment gateways, to improve transaction efficiency and financial performance. However, the use of this technology is not optimal in Palu City due to the low understanding and level of use. This study aims to analyze the influence of understanding and the level of payment gateway use on the financial performance of MSMEs. The research method uses a quantitative approach with a survey design. A sample of 344 MSMEs was selected using a simple random sampling technique with a margin of error of 5%. Data were analyzed using multiple linear regression through SPSS accompanied by validity, reliability, and classical assumption tests. The results of the study show that the understanding of MSME actors does not have a significant effect on financial performance. On the other hand, the level of payment gateway usage has a positive and significant effect on the financial performance of MSMEs. These findings prove that the improvement of financial performance is not only determined by knowledge of technology, but more determined by the intensity of the use of payment gateways in business transactions. Therefore, increasing digital literacy needs to be accompanied by practical use assistance so that MSMEs can get optimal benefits from transaction digitization.
Co-Authors Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdhal, Muhammad Ahmad, Shidq Dhiyaurrahman Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Aprilia, Alya Arista Arista Arista, Arista Betty betty betty Cahyani, Asti Celia, Az -Zahrah Diva Chaerani, Cut Syaila Dwi Farradilla Ernawaty Usman Erwinsyah Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Jamaluddin Jamaluddin Kamase, Haryono P. Kevin kevin Latifah Sukmawati Yuniar Liise, Sesika Lingtias, Indah Luneto, Abdul Razik M. Yusuf, Rolland Mappanyukki, Andi Masruddin Meldawati , Lucyani Meldawati, Lucyani Mile, Yuldi Moh Noviar Lawasa Moh. Bintang Hidayah Muhamad Iqbal Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Renal Pradisti Ridwan, Ridwan Rifka Fadila Riska Riska Rudi Usman Rusli, Riswandi Salomita, Irenes Sania, Nuzul Satriani Satriani Selmita Paranoan Selviana, Ni Nyoman Shanabillah Stesya Orhizha Anandita Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti