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Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia Kirowati, Dewi; Kumalawati, Lely; Nauval Prastyanika Putra , Yudha
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.847

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner

Comparative Analysis Study of Audit Quality in Indonesia and Global Kumalawati, Lely; Wibawa, Koerniawan Dwi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p178-193

Introduction/Main Objectives: This study applies the Krippendorff method, which aims to analyze the characteristics, themes, and concepts of audit quality research conducted by Indonesian and global researchers. Background Problems: Audit quality is a measurement often used to assess auditor performance. Novelty: This study identified articles with the keyword "audit quality" obtained from the Garuda Ministry of Education and Culture portal as representatives of the Indonesian research group and International journals (Scopus & Science Direct) as representatives of the global group. Research Method: This study applies content analysis that traces articles about audit quality using Leximancer software (version 4.5). This study used 75 articles from the journal Scopus, 75 articles from Science Direct journals and 53 from the Garuda portal. Finding/Results: The results from this analysis indicate fundamental similarities in the two research clusters, in which audit tenure, fees, and independence influence the majority of audit quality. Differences in the Indonesian cluster research focus more on the concept of assessment, pressure, and level of complexity. In contrast, the global research group mainly influences audit quality by turnover, capacity, and impact. Conclusion: Similar determinants in Indonesia and globally are independence, cost, and tenure, although the percentage of relevance and prominence is different. The difference between audit quality in Indonesia and audit quality globally is that audit quality in Indonesia focuses more on the concepts of judgement, pressure, and level of complexity. In contrast, turnover, capacity, and impact influence audit quality globally

Implementasi Manajemen Keuangan Rumah Tangga Warga Desa Kedungguwo Kecamatan Sukomoro Kabupaten Magetan Kirowati, Dewi; Suhasto, RB Iwan Noor; Anggraey, Shinta Noor; Amir, Vaisal; Kumalawati, Lely; Khasanah, Alif Fidyah Noor
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 9 No 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v9i1.929

Kebutuhan dalam hidup manusia ada dua yaitu kebutuhan primer dan sekunder, untuk itu uang mempunyai peran penting dalam memenuhi kebutuhan. Orang yang belum berumah tangga dan sudah berumah tangga dalam penggunaan keuangan berbeda. Banyak faktor yang mempengaruhi keuangan rumah tangga. Mulai dari kebutuhan wajib yang harus dipenuhi hingga keinginan atau konsumsi yang bersifat tambahan atau hiburan. Masalah keuangan dalam rumah tangga bisa terjadi Tidak Bisa Mengelola Keuangan. Salah satu penyebab munculnya masalah finansial adalah buruknya pengelolaan keuangan, tidak disiplin dalam menabung, gaya hidup yang tak sesuai pendapatan, dan mudah tertarik dengan membeli barang secara angsuran. Hal ini bisa menyebabkan konflik emosional, stres, dan ketegangan dalam hubungan keluarga. Permasalahan tersebut timbul karena berumah tangga belum melaksanakan manajemen keuangan dalam rumah tangga

Digital Transformation and Digital Innovation to Improve the Financial Performance of People's Economic Banks (BPR) in Indonesia Kirowati, Dewi; Kumalawati, Lely; Nauval Prastyanika Putra , Yudha
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.847

The aim of this research is to determine the extent of digital transformation and digital banking innovation carried out by BPRs in Indonesia to improve financial performance. The type of research used is qualitative research, using descriptive methods and secondary data sources where data collection is obtained by observation and documentation. /literature study that examined data on digital innovation and financial performance of People's Economic Banks (BPR) from 2019 to 2024. The results of the research show that the level of digitization of BPR transaction products or services in Indonesia is still low which has an impact on financial performance, namely a decline in the quality of BPR credit which is quite significant and the BPR Return on Assets (ROA) ratio continues to show a significant decline. Under these conditions, BPR's financial performance is still in a positive or maintained condition. Steps that must be taken by BPR can be to carry out analyzes related to customer needs and values, evaluate product and service development capabilities in accordance with BPR business strategy, and design development including developing IT infrastructure, quantity and quality of human resources, capital, and collaboration and cooperation with conventional banks. , Government, and the business/industrial world and other institutions in a sustainable manner

Audit Committee and Value Relevance of Public Company in Indonesia Kumalawati, Lely; Amir, Vaisal; Hartono, Halleina Rejeki Putri
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p138-151

Background: The role of audit committees in corporate governance has garnered significant attention in modern financial practices, especially regarding their influence on the value relevance of public companies. Objectives: This study aims to examine the moderating effect of audit committees in strengthening the value relevance of financial statements in predicting stock prices. Methods: The population of this study is all companies listed on the Indonesia Stock Exchange (IDX). The research period will be conducted for 24 years, from 2001 to 2024. Data analysis will be conducted using a statistical approach consisting of descriptive statistics, classical assumption tests, model feasibility tests, and research hypothesis tests. The hypothesis testing process in this study is carried out using causal step OLS testing. This study will use a 95% confidence level and a one-tailed test. Results: The results showed that cash, inventory, liabilities, company size, and company age were able to predict company value through earnings per share, but receivables were not able to predict company value through earnings per share. Furthermore, the study failed to find any effect of audit committee size in predicting company value through earnings per share, and there was no empirical evidence regarding its role in strengthening the value relevance of financial information in predicting earnings per share.

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