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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 E-Jurnal Akuntansi Senarai Kearifan Lokal Akuntansi
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
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CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
Sosialisasi Penguatan Fungsi Pengawasan dalam Pengelolaan Keuangan Desa di Desa Wera Kecamatan Pamona Pusalemba Nina Yusnita Yamin; Muhammad Ansar; Latifah Sukmawati Yuniar; Nurlaela Mapparessa
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengawasan keuangan desa menjadi sebuah tanggung jawab untuk memastikan bahwa dana yang dikelola dilakukan secara transparan, akuntabel, tertib, dan partisipatif. Pengawasan keuangan desa melibatkan seluruh stakeholders, termasuk masyarakat desa sebagai upaya untuk membantu pemerintah desa dalam melaksanakan penyelengaraan pemerintahan dan pembangunan desa itu sendiri. Banyaknya kasus penyelewengan dana desa mengindikasikan lemahnya pengawasan atas pengelolaan keuangan desa. Kasus korupsi dana desa di salah satu pemerintah desa di Kecamatan Pamona Puselemba, Kabupaten Poso, menjadi pembuktian atas lemahnya pengawasan. Untuk itu, kegiatan sosialisasi fungsi pengawasan keuangan desa kepada aparat pemerintah desa menjadi bagian dari upaya untuk memberi pemahaman dan penguatan fungsi pengawasan. Sosialisasi ini didukung oleh Pemerintah Kecamatan Pamona Puselemba, Kabupaten Poso. Sehingga aparat pemerintah desa se kecamatan Pamona Puselemba, khususnya yang terlibat langsung dalam pengelolaan keuangan desa, yaitu Kepala desa, Sekretaris desa, kepala urusan keuangan, dan kepala urusan perencanaan hadir dalam kegiatan sosialisasi. Hasil sosialisasi itu memberikan pemahaman kepada aparat pemerintah desa tentang pengawasan sebagai bentuk pengendalian. Sosialisasi ini juga memberi implikasi untuk dibuatnya sistem dan operasional prosedur (SOP) sebagai mekanisme check and balances.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Mappanyukki, Andi; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
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.
PROFITABILITY SIGNAL BREAKDOWN DURING CRISIS PERIODS: THE ROLE OF CORPORATE GOVERNANCE IN INDONESIAN BANKING Cahyani, Asti; Pakawaru, Muhammad Ilham; Muliati, Muliati; Yamin, Nina Yusnita; Luneto, Abdul Razik
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53499

Abstract

Abstrak Studi ini menyelidiki apakah profitabilitas tetap menjadi sinyal yang dapat diandalkan dari nilai perusahaan selama periode gangguan ekonomi, dan apakah good corporate governance memperkuat hubungan ini. Menggunakan data panel dari perusahaan perbankan Indonesia selama periode yang terdampak krisis tahun 2020–2024, studi ini menerapkan regresi berganda dan Analisis Regresi Moderasi (MRA). Temuan menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan, menunjukkan bahwa informasi pendapatan kehilangan relevansi sinyalnya ketika ketidakpastian pasar tinggi. Lebih lanjut, mekanisme good corporate governance gagal memoderasi hubungan ini, menunjukkan bahwa struktur tata kelola mungkin tidak berfungsi sebagai peningkat kredibilitas dalam kondisi krisis. Hasil ini memberikan bukti bahwa asumsi valuasi tradisional yang berasal dari lingkungan yang stabil mungkin tidak berlaku selama guncangan sistemik. Studi ini berkontribusi pada literatur dengan menyoroti sifat kondisional dari sinyal profitabilitas dan keterbatasan kontekstual dari efektivitas tata kelola. Kata kunci: Profitabilitas, Nilai Perusahaan, Good Corporate Governance, Krisis, Perbankan Abstract This study investigates whether profitability remains a reliable signal of firm value during periods of economic disruption, and whether corporate governance strengthens this relationship. Using panel data from Indonesian banking firms during the crisis-affected period of 2020–2024, this study applies multiple regression and Moderated Regression Analysis (MRA). The findings reveal that profitability does not significantly influence firm value, indicating that earnings information loses its signaling relevance when market uncertainty is high. Furthermore, corporate governance mechanisms fail to moderate this relationship, suggesting that governance structures may not function as credibility enhancers under crisis conditions. These results provide evidence that traditional valuation assumptions derived from stable environments may not hold during systemic shocks. This study contributes to the literature by highlighting the conditional nature of profitability signals and the contextual limitations of governance effectiveness.  Keyword: Profitability, Firm Value, Good Corporate Governance, Crisis, Banking
Efficiency and Effectiveness of Olsera Based Financial Reporting in Café Total X Kesuma, Leoni Virginia Lorainne; Ilham Pakawaru; Sugianto; Nina Yusnita Yamin
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p10

Abstract

Financial reporting remains a persistent challenge for many MSMEs, particularly in café businesses characterized by high transaction intensity and rapid cash turnover. This study analyzes the efficiency and effectiveness of financial reporting using the Olsera application at Café Total X. An interpretive qualitative approach was employed through observation, in-depth interviews, documentation review, and source triangulation. The Technology Acceptance Model (TAM) was used as a theoretical framework to examine perceived usefulness and perceived ease of use in the utilization of the Olsera application. The findings indicate that Olsera enhances efficiency through automated and integrated transaction recording, while effectiveness is reflected in the availability of timely, reliable, and decision-supportive financial information. User acceptance reinforces system sustainability and strengthens financial reporting quality in MSMEs.
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 Ilham Pakawaru Jamaluddin Jamaluddin Kamase, Haryono P. Kesuma, Leoni Virginia Lorainne 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 Ilham Pakawaru Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa 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 Sugianto Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah thalia Totanan, Chalarce Usman, Ernawati Wulandari, Niluh Merthi Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti