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Pengaruh Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Dinas Sosial Provinsi Sumatera Utara Dimas Syahputra; Arnida Wahyuni Lubis
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal terhadap kualitas laporan keuangan Dinas Sosial Provinsi Sumatera Utara, Metode penelitian menggunakan metode pendekatan kuantitatif. Hasil penelitian diolah dengan SPSS.23 for windows. Analisis yang digunakan menggunakan analisis regresi sederhana Ŷ = 9.080 + 0,748 x. Berdasarkan hasil analisis dapat ditarik hasil uji t diperoleh t hitung (7.120) > t table (2.4671) dengan nilai signifikan sebesar 0,000 < 0,05 artinya adanya pengaruh signifikan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Dinas Sosial Provinsi Sumatera Utara
THE IMPLEMENTATION OF FINTECH IMPLEMENTATION ON FINANCIAL INCLUSION IN EAST KALIMANTAN, INDONESIA La Ode Hasiara; Fatahul Rahman; Zul Fikar; Dimas Syahputra
International Journal of Social Science Vol. 5 No. 4 (2025): December 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i4.11891

Abstract

The objective of this study is to identify, analyze, and explain the types of fintech technology, financial education and literacy, ease of access and use, fintech education programs, and access to financial services that have both direct and indirect effects on financial inclusion in Indonesia. This research employs a quantitative approach using the Partial Least Squares (PLS-SEM) model. The sampling technique used is purposive sampling based on specific predetermined criteria. The total number of respondents in this study is 697. The findings indicate that four variables fintech technology, financial education and literacy, ease of access and use, and fintech education programs have a positive and significant direct effect on access to financial services. Furthermore, five variables fintech technology, financial education and literacy, ease of access and use, fintech education programs, and access to financial services have a positive and significant direct effect on financial inclusion in Indonesia. Additionally, four variables fintech technology, financial education and literacy, ease of access and use, and fintech education programs have a positive and significant indirect effect on financial inclusion in Indonesia