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Information Technology Adoption by Internal Auditors in Public Sector: Antesedents and Consequences Koesanto, Stefani Made Ayu Artharini; Husnatarina, Fitria; Rahmaddian, Rahmaddian; Madya, Faizal
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.1290.2021

The understanding of Information Technology (IT) adopted by internal government auditors is related to developments in the IT sector in the public sector, such as e-government applications. The purpose of this study is to provide an argument for the motivation for IT adoption when the internal auditors and to identify the factors that influence IT adoption and the influence of IT adoption on the performance of internal auditors in the public sector. This research used quantitative methods and data analysis using Structural Equation Modeling (SEM) with 79 auditors from the Inspectorate within the scope of Central Kalimantan Province. Findings. The results showed that only the perceived benefits variable had a positive and significant effect on IT adoption, while the compatibility variables, top management support, organizational readiness, the external force had a positive but insignificant effect on IT adoption as an antecedent part, while IT adoption had an effect, positive and significant impact on government performance as a consequence of IT adoption. This study provides a practical understanding for government auditors that in carrying out their duties, especially in the new normal order conditions, that the adoption of IT is important to do to produce a good performance.

Pengaruh Literasi Keuangan, Persepsi Harga, Dan Perilaku Keuangan Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Herauani, Agrifa; Husnatarina, Fitria; Belladonna Umbing, Golda; Yuni, Sri; Kubertein, Agus; Christian, Iwan
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 2 (2023): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i2.1377

The purpose of this study was to find out whether financial literacy, price perceptions, anda financial behavior can influence students interest in investing in the capital market. This type of research uses quantitative research. This study used a questionnaire with a total sample of 94 respondents. The analytical tools used were descriptive statistical tests, validity and reliability tests, classic assumption test and hypothesis testing using IBM SPSS 25. The research result show that financial literacy and price perceptionss have a positive and significant effect on students interest in investing in the capital market. Meanwhile, financial behavior has no effect on students interest in investing in the capital market.Abstrak Tujuan penelitian ini untuk mengetahui apakah literasi keuangan, persepsi harga, dan perilaku keuangan dapat mempengaruhi minat mahasiswa untuk berinvestasi di pasar modal. Jenis penelitian ini menggunakan penelitian kuantitatif. Penelitian ini menggunakan kuesioner dengan jumlah sampel yaitu 94 responden. Alat analisis yang digunakan yaitu uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan menggunakan IBM SPSS 25. Hasil penelitian menunjukkan literasi keuangan dan persepsi harga berpengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi di pasar modal. Sedangkan perilaku keuangan tidak berpengaruh terhdap minat mahasiswa berinvestasi di pasar modal.

Analisis Implementasi Sistem Pelaporan Dana BOS pada SMKN-1 Pangkalan Bun Muliatuise, Muliatuise; Husnatarina, Fitria; Priyati, Rini Yayuk
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3531

Tujuan dari Penelitian ini untuk mendeskripsikan pengelolaan dana Bantuan Operasional Sekolah Menengah Kejuruan (BOS) di SMKN-1 Pangkalan Bun. Penelitian ini merupakan penelitian deskriptif kualitatif dengan subjek penelitian kepala sekolah, bendahara BOS, guru dan komite sekolah serta orang tua siswa pada SMKN-1 Pangkalan Bun. Teknik pengumpulan data dengan cara wawancara. Kesimpulan dari penelitian menunjukkan bahwa perencanaan, pelaksanaan, dan pelaporan dana BOS di SMKN-1 Pangkalan Bun telah dilakukan dengan baik dan sesuai dengan ketentuan dan pedoman dalam juknis BOS. Namun, publikasi dana BOS SMKN-1 Pangkalan Bun perlu dilakukan agar dalam mengelola keuangan sekolah, SMK Negeri 1 Pangkalan Bun dapat dipercaya oleh publik.

Pengaruh Pemecahan Saham Terhadap Likuiditas Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Leluni, Hana Christianty; Yuni, Sri; Fransiska, Christina; Husnatarina, Fitria; Simamora, Lamria; Asi, Oktobria Yusirat
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1760

Tujuan penelitian ini yaitu untuk mengetahui pengaruh pemecahan saham terhadap likuiditas saham dengan price earning ratio sebagai variabel moderasi (studi pada perusahaan yang terdaftar di BEI tahun 2019-2021). Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan metode purposive sampling untuk pemilihan sampel penelitian. Jumlah sampel yang digunakan yaitu sebanyak 31 perusahaan. Data yang diperoleh menggunakan sumber data sekunder yang diperoleh dari webside www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini yaitu menggunakan uji t dan moderated regression analysis untuk variabel moderasi. Berdasarkan hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif signifikan pemecahan saham terhadap likuiditas saham, hal tersebut ditunjukkan oleh hasil uji hipotesis yang diperoleh karena t hitung 1,819 < t tabel 1,06390 dengan nilai signifikansi 0,016 < 0,05. Price earning ratio secara tidak dapat memperkuat pengaruh pemecahan saham terhadap likuiditas saham. Hasil uji koefisien determinansi menunjukkan bahwa variabel independen, variabel moderasi dan interaksi kedua variabel tersebut hanya mampu menjelaskan 10,7% selebihnya 89,3% dijelaskan oleh variabel lain. Kata Kunci : pemecahan saham, price earning ratio, likuiditas saham

Analisis Efisiensi Operasional Dan Keputusan Investasi Terhadap Keunggulan Bersaing Dengan Intellectual Capital Sebagai Variabel Pemoderasi Di Rumah Sakit Umum Daerah Tarakan Bastian, Hendra; Husnatarina, Fitria; Priyati, Rini Yayuk
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7773

The purpose of this study is to analyze the effect of operational efficiency and investment decisions on competitive advantage the effect of intellectual capital in moderating between operational efficiency and investment decisions on competitive advantage at Tarakan Regional General Hospital. The population in this study are 744 employees of Tarakan Regional General Hospital with the sample of 260 employees. The analysis technique used in this study is a linear regression analysis using moderation regression analysis. The results of the study are as follows. First, operational efficiency has a positive and significant effect on competitive advantage. Second, investment decisions have a positive and significant effect on competitive advantage. Third, intellectual capital can moderate and strengthen the relationship between operational efficiency and competitive advantage. Lastly, intellectual capital can moderate and strengthen the relationship between investment decisions and competitive advantage at Tarakan Regional General Hospital. Keywords: Operational efficiency, investment decisions, competitive advantage, intellectual capital

The Effect of Green Accounting, Green Intellectual Capital & Corporate Social Responsibility on Financial Performance: Empirical Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2021-2023 Period Riski, Muhammad; Husnatarina, Fitria; Umbing , Golda Belladonna; Christmas, Andreas Fajar; Nasir, Darmae; Yeremi, Ryant Nicolas Hasiholan; Ludang, Ribka Febiola Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.967

This research examines the impact of green accounting, intellectual capital, and corporate social responsibility on Indonesia's energy companies' financial performance. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The independent variables used in this study are green accounting, green intellectual capital, and corporate social responsibility, while the dependent variable is financial performance. This research employs multiple regression analysis with observations from 2021 to 2023. The data used in this study were obtained from financial statements and sustainability reports. This research found that green accounting, intellectual capital, and corporate social responsibility do not significantly impact financial performance. This suggests that energy sector companies have not fully prioritized environmental sustainability and social responsibility in managing their operations.

An Examination of Student Preferences and Career Aspirations in Kotawaringin - Central Kalimantan : Implications for Vocational Education Mairing, Jackson Pasini; Wiyogo, Wiyogo; Husnatarina, Fitria; Widiastuti, Lusia; Supriyadi, Supriyadi
Journal of Vocational Education Studies Vol. 8 No. 1 (2025): Vol 8 No 1
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v8i1.11628

This study underscores the urgent need for vocational education in Kotawaringin, Central Kalimantan, to meet industry demands and public expectations for accessible and high-quality education. The findings indicate a strong interest in vocational training aligned with local industries, with the majority of respondents (67.79% male) recognizing its role in workforce preparedness. Most 11th-grade students (46.21%) prefer entering the workforce immediately after graduation (61.05%), particularly in the mining sector (30.06%), due to financial constraints and concerns regarding university graduates' employment prospects. The majority of respondents come from SMKN 2 Sampit (37.94%) and SMKN 1 Pangkalan Lada (36.09%). Bridging the gap between career preferences and labor market needs requires awareness campaigns, scholarships, internships, and industry partnerships. Key strategies include strengthening school-industry collaboration, enhancing infrastructure, developing competency certification programs, improving teacher training, promoting curriculum flexibility, and expanding financial aid. Broadening financial assistance is crucial for accessibility. These measures are expected to equip graduates with relevant skills, foster regional economic growth, and strengthen the sustainability of the workforce.

Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya Made Ayu Artharini Koesanto, Stefani; Husnatarina, Fitria; Rahmaddian; Yovita; Rubyasih, Arina; Windyaningrum, Rachmawati
Unram Journal of Community Service Vol. 6 No. 2 (2025): June
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i2.1027

Financial Literacy, Investment, and Digital Financial Information Training at SMAS Garuda Palangka Raya. Increasingly complex economic dynamics encourage people to look for additional sources of income outside their main job. Investment has emerged as a popular alternative. However, being successful in investing is highly dependent on an individual's level of financial literacy, investment experience, and risk profile. This community service aims to increase public awareness, especially among students and teachers at SMAS Garuda Palangka Raya, who often use online shopping applications and pay-later payment schemes. The digital transactions habits among students and teachers that are not balanced with basic knowledge about financial management and investment can trigger excessive consumer behavior. With 31 participants from SMAS Garuda Palangka Raya, the team successfully trained and gave information about how to budget, manage income and also invest using a fintech application. The training evaluation concluded that participants had improved their understanding of financial management and investment. The majority of participants also understand the function of an emergency fund and have a sense of how to deal with investments with irrational levels of profit and how to deal with debt. By implementing financial management, investment, and digital financial information literacy training, the training participant will be able to develop more responsible financial behavior and avoid debt traps, and also in order to prevent high-risk financial practices, such as dependence on high-interest loans to meet consumer needs.

Prabowo's Nutritious Meals: Key to Sustainability of Food Estate Program Ompusunggu, Dicky Perwira; Suherman, Suherman; Rakhmawati, Dewi; Nasrida, Muhammad Farras; Simbolon, Tiur Roida; Husnatarina, Fitria
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14310

The Food Estate program was initiated to support national food security by enhancing food production on peatlands. However, its implementation faces various challenges, including difficult land conditions and the need for adequate infrastructure. This study aims to identify key factors influencing the sustainability of the Food Estate program in Central Kalimantan, particularly in the Kapuas and Pulang Pisau districts. This study employs the MICMAC method (Matrix of Crossed Impact Multiplications Applied to a Classification) to analyze the impact of strategic variables, such as government policy, infrastructure, institutional support, and local economy. The findings indicate that government policy and infrastructure support are dominant factors affecting the program's success, while variables like local economy and farmers’ income heavily depend on these factors. Recommendations include the need for sustainable policy enhancement, development of supporting infrastructure, improved market access, and adaptive technology training for farmers. With optimal implementation, the Food Estate program is expected to not only enhance national food security but also foster economic growth and improve the welfare of local communities in Central Kalimantan.

Prabowo's Nutritious Meals: Key to Sustainability of Food Estate Program Ompusunggu, Dicky Perwira; Suherman, Suherman; Rakhmawati, Dewi; Nasrida, Muhammad Farras; Simbolon, Tiur Roida; Husnatarina, Fitria
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14310

The Food Estate program was initiated to support national food security by enhancing food production on peatlands. However, its implementation faces various challenges, including difficult land conditions and the need for adequate infrastructure. This study aims to identify key factors influencing the sustainability of the Food Estate program in Central Kalimantan, particularly in the Kapuas and Pulang Pisau districts. This study employs the MICMAC method (Matrix of Crossed Impact Multiplications Applied to a Classification) to analyze the impact of strategic variables, such as government policy, infrastructure, institutional support, and local economy. The findings indicate that government policy and infrastructure support are dominant factors affecting the program's success, while variables like local economy and farmers’ income heavily depend on these factors. Recommendations include the need for sustainable policy enhancement, development of supporting infrastructure, improved market access, and adaptive technology training for farmers. With optimal implementation, the Food Estate program is expected to not only enhance national food security but also foster economic growth and improve the welfare of local communities in Central Kalimantan.

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