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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) MALLOMO: Journal of Community Service Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Jurnal Pemberdayaan Ekonomi SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri
Indriani, Rini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government Putri, Nucke Febriana; Indriani, Rini; Rahmadini, Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 1 (2024): Mei 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i1.10791

Abstract

Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outlines this theory provides a disclosure. This research uses a survey approach with a quantitative method research type. The data collection technique uses secondary data with secondary data documentation instruments. The population in this study are 34 provinces in Indonesia in 2020-2022 which will be sampled. The data is processed using the panel data regression statistical method. The results showed that local own-source revenue and equalization funds had a positive and significant effect on capital expenditures in provinces in Indonesia. This indicates that local own-source revenues and equalization funds, which are the largest part of regional revenues, are very capable of influencing the allocation of capital expenditures.  
Peran Eskalasi Komitmen Terhadap Perusahaan Tikar Mendong indriani, rini; Laras Pratiwi; Isny Deslyani; Nisrina Rihhadatul Aisy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.226

Abstract

This research aims to describe the extent of the phenomenon of escalation of commitment to the mendong mat business in Kamulyan Village. This research is important because it provides an understanding of the escalation of commitment because the point is whether one has to maintain one's business, change one's business sector or even close one's business to avoid losses. to improve individual abilities in making more rational and objective decisions. This research uses a qualitative approach with descriptive research type. Qualitative research is research based on the philosophy of postpositivism, which views that social reality is complex and multidimensional, so it cannot be observed objectively. Based on the research results, it can be concluded that the escalation of commitment to Mr. Lukman's mendong mat business occurred due to perception bias and consideration bias. He continues to maintain his business even though there is tight market competition and a decline in turnover. This is done to avoid losses, maintain self-esteem, and avoid embarrassment. The appropriate theory to explain the escalation of commitment in this research is self-justification theory. In this case, Mr Lukman tried to justify his decision to continue running the mendong mat business, even though the business was not profitable.
Dampak Artificial Intelligence Terhadap Profesi Akuntan Fauzi, Rizki; Indriani, Rini
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.500

Abstract

The development of Artificial Intelligence has changed the way accountants work.. This study reviews the latest advancements in Artificial Intelligence, Big Data, and Machine Learning and how they are used in accounting for businesses around the world. The writer looks at how accounting has changed over time because of new technology. They also study how big companies use technology and how it will continue to affect accounting. Also, the study used a method that described and explained things in detail. The researcher looked at information from previous studies to learn more about a topic. This study looks at how accountants use new technology and discusses what the accounting profession needs to do to get ready for the future.
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur Provinsi Bengkulu) Shagita, Alya Fitri; Indriani, Rini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5593

Abstract

Penelitian ini dilakukan untuk mengetahui apakah akuntabilitas, transparansi dan partisipasi masyarakat memiliki pengaruh terhadap Pengelolaan Dana Desa pada Pemerintah Desa Kecamatan Nasal 2023. Alat analisis pada penelitan ini menggunakan bantuan program software SmartPLS versi 4.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat klausal. Populasi pada penelitian ini adalah Pemerintah Desa Sekecamatan Nasal. Pengambilan sampel dalam penelitian ini menggunakan teknik Nonprobability sampling dengan metode sampling jenuh sehingga didapatkan 85 responden dari seluruh aparat desa pada Pemerintah Desa Kecamatan Nasal. Hasil penelitian menujukkan bahwa akuntabilitas berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Transparansi berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023. Partisipasi masyarakat berpengaruh signifikan dengan arah positif terhadap pengelolaan dana desa pada Pemerintah Desa Kecamatan Nasal Kabupaten Kaur pada Tahun 2023.
The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman, Fachruzzaman; Indriani, Rini; Mediastuty, Pratana Puspa; Fitranita, Vika; Zaman, Adista Anbarani Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
Interaction Between Local Culture, Financial Technology, and MSME Performance: A Systematic Literature Review Karim, Kurniati; Kamaludin, Kamaludin; Indriani, Rini; Husaini⁴, Husaini⁴
International Journal of Law, Policy, and Governance Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijlpg.v4i2.1344

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a crucial role in the national economy, especially in developing countries like Indonesia. MSMEs not only contribute to GDP but also absorb a large number of workers (Ministry of Cooperatives and SMEs, 2023). In the context of globalization and digitalization, financial technology (fintech) is a new driver for MSMEs to increase access to financial services. However, the adoption of fintech cannot be separated from the local cultural context that influences the behavior, beliefs, and preferences of MSME actors. Therefore, it is important to understand the interaction between local culture, financial technology, and MSME performance. This study was conducted using a systematic literature review method with the PRISMA approach. The identification process was carried out through the Google Scholar, Scopus, and ScienceDirect databases with the keywords: "local culture", "financial technology", "MSMEs performance", and "Indonesia". The selected articles numbered 25, published between 2013 and 2024, with a focus on empirical and conceptual studies that discuss the relationship between the three variables.
Tantangan dan Peluang Pendidikan Agama Islam di Era Society 5.0 Yemmardotillah, M.; Indria, Anita; Asrizallis; Indriani, Rini
Malewa: Journal of Multidisciplinary Educational Research Vol 2 No 2 (2024): MALEWA: Journal of Multidisciplinary Educational Research
Publisher : Yayasan Dharma Lentera Khatulistiwa (MALEWA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61683/jome.v2i2.127

Abstract

The Society 5.0 era, characterized by the integration of advanced technology in daily life, brings significant challenges and opportunities for Islamic religious education. This research aims to explore the dynamics of Islamic education in the context of digital transformation, identify key challenges, and analyze potential opportunities and adaptation strategies. Using a comprehensive literature review approach and thematic analysis, this research highlights major challenges such as limited technological infrastructure in Islamic educational institutions, the digital divide between educators and students, data security and privacy issues, and the potential reduction in open interaction and communal values. However, this era also opens significant opportunities, including increased accessibility to Islamic education through digital platforms, learning personalization using AI, development of Open Educational Resources (OER), and global collaboration among Islamic educational institutions. To address these challenges and capitalize on the opportunities, this research proposes adaptation strategies including curriculum development that integrates digital literacy with Islamic values, continuous training for educators, implementation of blended learning models, and development of specialized e-learning platforms for Islamic religious education. The research findings highlight the importance of a balanced approach in adopting technology, maintaining the spiritual essence of Islamic education while leveraging digital innovations. The implications of these findings are crucial for education policymakers, Islamic Educational Institutions, and education practitioners in designing effective and innovative strategies for Islamic religious education in the Society 5.0 era. This is an open access article under the CC-BY-SA license
Peran Literasi Keuangan dan Literasi Digital dalam Meningkatkan Kinerja UKM Kurnia, Meydica Indah; Indriani, Rini
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7283

Abstract

This study analyzes the role of financial literacy and digital literacy in improving the performance of medium-sized enterprises in Bengkulu City. The main problem studied is the low growth rate of MSMEs due to limited understanding of finance and digital technology. The study used a quantitative approach with purposive random sampling technique on 273 respondents from a population of 1,102 medium enterprises. Data were collected through a questionnaire measured by a Likert scale and analyzed using multiple linear regression. Prior to analysis, data quality test, classical assumption test, and model feasibility test were conducted. The results showed that financial literacy has a significant positive effect on the performance of medium-sized enterprises with a significance value of 0.001<0.05, proving that an understanding of budgeting, savings, loans, and investments contributes to performance optimization. Digital literacy also has a significant positive effect on business performance with a significance value of 0.001<0.05, indicating that the ability to utilize digital technology increases efficiency and competitiveness. The coefficient of determination of 73,7% indicates that both variables play an important role in explaining the performance of medium-sized enterprises. The study concluded that strengthening financial and digital literacy is an effective strategy to improve the performance of medium-sized enterprises in facing the competitive digital economy era.
The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018) Herawansyah, Herawansyah; Indriani, Rini; Sitorus, Nadine Nathasya
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.451 KB) | DOI: 10.29240/disclosure.v1i1.3201

Abstract

This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018. The number of samples in this study were 82 non-financial companies. Data analysis was performed with multiple regression analysis. The result of study showed that board of commissioner, audit committee size, audit committee independence, and institutional ownership have an effect on conditional conservatism. This study also has a result that political connections have a negatif influence on conditional conservatism. It means more higher the companies have indicated by political connections, the lower the application of conditional conservatism. Variable board of director, independence commissioner, auditor expertise, the quality of the accounting firm which is proxied by BIG4, and managerial ownership have no effect on conditional conservatism.
PENGUATAN NILAI BUDAYA 3S (SIPAKATAU, SIPAKAINGE, DAN SIPAKALEBBI) DALAM PENGELOLAAN KEUANGAN DAERAH KOTA PAREPARE Fatimah, Fatimah; Hidayah, Nurul; Safriani, Safriani; Indriani, Rini; shalsabila, Nabila; Rosmayani, Rosmayani; Rahma, Aulia Nur; Roem, Muh
MALLOMO: Journal of Community Service Vol 5 No 2 (2025): Juni-November
Publisher : Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/mallomo.v5i2.1884

Abstract

Kegiatan ini bertujuan untuk mengintegrasikan nilai budaya 3S dalam pengelolaan keuangan daerah melalui program magang. Karya tulis mengeksplorasi penerapan dan dampak penguatan nilai 3S (Sipakatau, Sipakainge, dan Sipakalebbi) dalam pengelolaan keuangan daerah Kota Parepare. Metode yang digunakan dalam karya tulis ini mencakup observasi, wawancara, dan dokumentasi selama kegiatan magang di instansi Badan Keuangan Daerah Pemerintah Daerah Kota Parepare. Hasil menunjukkan bahwa penerapan nilai budaya 3S yaitu: pegawai saling menghargai pendapat dan kontribusi satu sama lain dengan menjalin kerja sama dan komunikasi yang efektif sehingga tercipta lingkungan kerja yang positif; terdapat mekanisme saling mengingatkan dalam pelaksanaan tugas, yang meningkatkan kesadaran akan tanggung jawab masing-masing; kerja sama antar pegawai terlihat jelas dalam penyelesaian proyek-proyek keuangan, di mana mereka saling membantu untuk mencapai tujuan bersama. Program ini juga memberikan pengalaman praktis bagi mahasiswa dalam memahami pentingnya budaya lokal dalam konteks pemerintahan. Penguatan nilai budaya 3S (Sipakatau, Sipakainge, dan Sipakalebbi) tidak hanya relevan tetapi juga sangat penting dalam meningkatkan kualitas pengelolaan keuangan daerah di Kota Parepare.
Co-Authors Ade Adriadi agus rahmat Ahmad Darlis, Ahmad Anita Indria Asrizal Paiman Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Firdha Yusmar Fitranita, Vika Fuddah, Lutfiaul Herawansyah, Herawansyah Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nisrina Rihhadatul Aisy NURUL HIDAYAH Pismawenzi, Pismawenzi Putra, Danang Adi Putra, Zhidan Z. Putri, Nucke Febriana Rahmadini, Dita Rizka Elan Fadilah, Rizka Elan Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Shagita, Alya Fitri shalsabila, Nabila Sitorus, Nadine Nathasya Suranta, Eddy Wulandari, Rahmah Zaman, Adista Anbarani Putri Zara, Zebby