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All Journal Journal of Economic, Management, Accounting and Technology (JEMATech) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Media Ekonomi Disclosure: Journal of Accounting and Finance Jurnal Fairness Journal of International Accounting, Taxation and Information Systems Jurnal Akuntansi JUKEMAS : Jurnal Pengabdian Kepada Masyarakat
Herawansyah, Herawansyah
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

 1 
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Penggunaan Software Sistem Informasi Akuntansi Terhadap Kinerja UMKM Fikriadi, Ilham; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8307

Abstract

The purpose of this study was to examine how financial literacy, financial attitudes, and the use of accounting information system software impact the performance of MSMEs in Bengkulu City. Although small and medium enterprises (MSMEs) play a significant role in the national economy, they still face a number of challenges in financial management and the use of accounting technology. The study sample consisted of 78 MSMEs selected based on specific criteria through a purposive sampling technique. Primary data was obtained through the use of Google Forms and then analyzed using multiple linear regression using SPSS version 29. The results showed that financial attitudes positively and significantly influenced MSME performance. Conversely, financial literacy and the use of accounting information system software did not have a significant impact. These findings indicate that although MSMEs have good financial literacy, knowledge alone is not enough to improve performance without good financial attitudes. Due to a lack of technical understanding and a lack of application in business practices, the use of accounting software remains suboptimal. Collectively, the three variables successfully explained 52.7% of the variation in MSME performance, while other variables not included in the research model influenced the remainder. It is hoped that this research will provide real benefits for MSMEs, the government, and related institutions in creating strategies to improve business performance and encourage the optimization of financial digitalization in the MSME sector.
Pengaruh Kompensasi, Tekanan Pekerjaan dan Sistem Pengendalian Internal Terhadap Fraud Intensi di Instansi Pemerintahan Utama, Rifky Genta; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8308

Abstract

This study aims to examine the effect of compensation, job pressure, and internal control systems on fraud intention in government institutions in Rejang Lebong Regency. Fraud in the public sector remains a serious issue, particularly at the regional level, and therefore requires further analysis. This research employs a quantitative approach using primary data collected through questionnaires distributed to 67 respondents selected by purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that compensation has no significant effect on fraud intention, job pressure has a negative and significant effect on fraud intention, while the internal control system has a positive and significant effect on fraud intention. Simultaneously, the three variables have a significant influence with an Adjusted R² value of 0.646, meaning that 64.6% of the variance in fraud intention can be explained by the model, while the remaining 35.4% is influenced by other factors outside this study. These findings suggest that fraud intention in government institutions is more strongly affected by job pressure and the effectiveness of internal control systems rather than compensation.
Pengaruh Pertimbangan Pasar Kerja, Self Efficacy, Pengetahuan Perpajakan, dan Personalitas terhadap Minat Karir Mahasiswa Akuntansi Menjadi Konsultan Pajak sari, Wulan; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7826

Abstract

This study aims to examine the influence of labor market considerations, self-efficacy, tax knowledge, and personality on accounting students' interest in pursuing a career as tax consultants within the LLDIKTI Region II. A quantitative approach was employed using a survey method. Data were collected through an online questionnaire (Google Forms) distributed to 202 students from four public universities, with respondents selected using purposive sampling. The results of multiple linear regression analysis show that all four independent variables have a positive and significant influence on students’ interest. The significance values for each variable were below 0.05, and the adjusted R² value was 0.513, indicating that 51.3% of the variation in students' interest in becoming tax consultants can be explained by these variables. It is hoped that these findings can contribute to increasing students' interest in pursuing careers as tax consultants. Future research could strengthen this model by considering additional factors outside the scope of this study that may influence accounting students' career choices.
Co-Authors Adi Putra, Danang Anjani, Amanda Putri Dwi Ansiska, Paisal Aprianto, Dodi Fadli Fadli Fikriadi, Ilham Hotang, Keri Boru Indriani, Rini Meidy, Rozie Meko Gustian Novita Sari Putra, Danang Adi Robinson robinson Sitorus, Lizvan M. Sitorus, Lizvan Mangatur Sitorus, Nadine Nathasya Sundari, Ayun Syafitri, Twenty Mariza Tania, Irna Utama, Rifky Genta Wijayanti, Ayusta Wulan Sari, Wulan