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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal RAK (Riset Akuntansi Keuangan) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat IPTEKS Jurnal Ekobis : Ekonomi Bisnis & Manajemen FINANCE : International Journal Of Management Finance IECON: International Economics and Business Conference Proceeding of International Conference on Social Science and Humanity
Arik Susbiyani
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : FINANCE : International Journal Of Management Finance

 1 
Factors Determining the Level of Fraud Based on Fraud Diamond Theory in Village Governments in Puger District, Jember Regency Elsa Wares Nurhasanah; Arik Susbiyani; Riyanto Setiawan Suharsono
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.76

Abstract

This study aims to test and analyze the influence of information asymmetry, government internal control system, organizational ethical culture, and accounting rule compliance on fraud in the village government of Puger District. This study uses a quantitative approach with a survey method. The population in this study were all village officials in Puger District totaling 120 people. The sample used in this study was 48 respondents using a purposive sampling technique. The data used are primary data obtained from questionnaires distributed to respondents. The data analysis technique used is multiple linear regression analysis. The results of the study indicate that information asymmetry and accounting rule compliance do not affect the occurrence of fraud in the village government of Puger District. While the government internal control system and organizational ethical culture affect the occurrence of fraud in the village government of Puger District.
The Effect of Financial Management, Digital Payment, and The Use of Accounting Information Systems On The Perfomance of MSME in Lumajang Regency Sonya Apriliani Hartatik; Arik Susbiyani; Gardina Aulin Nuha
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.79

Abstract

The development of digital technology for MSMEs can expand market reach and new opportunities. This is a challenge for MSME actors in managing finances and technology effectively which can affect MSME performance. This study aims to determine and analyze the effect of financial management, digital payments, and the use of accounting information systems on the performance of MSMEs in Lumajang Regency. The method used is a quantitative descriptive approach. The population in this study were all MSMEs in the food and beverage home industry sector totaling 509 MSMEs located in 21 sub-districts with a sample of 84 respondents taken through purposive sampling techniques. Data collection techniques by distributing questionnaires online and offline. Data analysis techniques using multiple linear regression analysis with the help of SPSS software. The results of the study showed that financial management and digital payments had a significant positive effect on the performance of MSMEs in Lumajang Regency. While the accounting information system did not have a significant effect on the performance of MSMEs in Lumajang Regency.
Co-Authors Achmad Achmad Syahfrudin Andrianto Sambudi Astrid Maharani Astrid Maharani Maharani Devi Rosdiana Maharani DWI CAHYONO Elsa Wares Nurhasanah Gardina Aulin Nuha Indah Permata Sari Ni Nyoman Putu Martini Nurul Qomariah Nurul Rohmah Rendy Mirwan Aspirandy Riyanto Setiawan Suharsono Siti Nur Fitriyah Sonya Apriliani Hartatik Wicaksono, Prayogi Zakiyyah, Amalina Maryam