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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Ekonomi (JUPE) Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Abdimas Dewantara Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal GeoEkonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Equity: Jurnal Ekonomi Economics and Digital Business Review INVOICE : JURNAL ILMU AKUNTANSI Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Literasi Akuntansi IMPACTS: International Journal of Empowerment and Community Services Journal of Current Studies in SDGs Journal of Current Studies in SDGs Amnesty: Jurnal Riset Perpajakan
Suyanto .
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Determinan Pencegahan Kecurangan dalam Pengelolaan Alokasi Dana Desa dengan Moralitas Individu sebagai Moderasi Desi Arang; Suyanto; Nur Anita Chandra Putri
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.212

Abstract

Purpose: This research aims to obtain empirical evidence of the influence of apparatus competence, internal control, and whistleblowing on preventing fraud in the management of village fund allocations with individual morality as a moderating variable. Method: This quantitative research used multiple regression analysis and moderated regression analysis (MRA). The sampling method used was probability sampling, with 66 village officials in Peso Hilir District, Bulungan Regency, as respondents. Finding: Officer competence and internal control negatively influence fraud prevention, while whistleblowing positively influences fraud prevention. Furthermore, the relationship between officer competence, internal control, and whistleblowing on fraud prevention is not strengthened. Novelty: The discrepancy between the results and previous research motivated researchers to re-examine the consistency of these findings regarding the influence of officer competence, internal control, and whistleblowing on fraud prevention. Furthermore, they added individual morality as a moderating variable for fraud prevention.
Pengaruh Manajemen Keuangan dan Financial Technology Terhadap Kinerja Keuangan Umkm dengan Pengetahuan Keuangan sebagai Variabel Moderasi Suyanto Suyanto; Haici Audi Aulia; Sri Ayem
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.218

Abstract

Purpose: This study aims to examine the influence of financial management and financial technology on the financial performance of MSMEs, with financial knowledge serving as a moderating variable. Method: The population in this study consists of all MSMEs registered in the Special Region of Yogyakarta (DIY). A total of 227 respondents were selected using purposive sampling. The research employed a quantitative approach through the distribution of questionnaires. The collected data were analyzed using multiple linear regression and processed with Eviews 12. Finding: The results show that financial management has a positive and significant effect on the financial performance of MSMEs, while financial technology has no significant effect. Financial knowledge positively moderates the relationship between financial management and financial performance but does not moderate the relationship between financial technology and financial performance. These findings indicate that financial management plays a crucial role in improving performance, whereas the use of financial technology has not yet provided optimal benefits due to its predominantly transactional use. Novelty: This study introduces financial knowledge as a moderating variable within the relationship between financial management, financial technology, and financial performance—an aspect that has been rarely examined. The focus on MSMEs in DIY that have adopted financial services offers a new context for understanding the effectiveness of financial management and the utilization of financial technology in enhancing MSME performance.
Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening Teguh Erawati; Suyanto; Maghfirotus Shafira
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.284

Abstract

Purpose: This study aims to analyze the effect of human capital, capital employed, and structural capital on banking performance, with the sustainable growth rate as an intervening variable in banks in Indonesia listed on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consist of all This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consists of all conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using documentating, resulting in 29 banks that met the data completeness criteria. Thus, 145 data points were obtained. Data processing was carried out using EViews 12. Finding: This study found that intellectual capital, proxied through human capital efficiency, structural capital efficiency, and capital employed efficiency, plays an important role in driving the sustainable growth rate of banks. Furthermore, the sustainable growth rate is proven to affect banking performance, measured using Return on Assets (ROA). These findings indicate that sustainable growth acts as a linking mechanism between the management of intellectual assets and the improvement of banks' financial performance. Novelty: The novelty of this research lies in the use of the sustainable growth rate as an intervening variable in explaining the mechanism of the impact of intellectual capital on banking performance. This study provides empirical evidence based on panel data of Indonesian banks for the 2020–2024 period, which is still relatively limited in previous literature.
Free Tax Consultant Certification Exam (USKP) Fees on Tax Knowledge and Taxation Career Choice: Supporting SDG 4 Dewi Kusuma Wardani; Suyanto Suyanto; Maristha Milesa Miftakhuljannah; Tyas Nur Pramesti; Sivantri Lado
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.285

Abstract

Objective: The effect of tax knowledge on students’ interest in pursuing taxation careers and to analyze the moderating role of Free Tax Consultant Certification Exam (USKP) fees in the relationship between tax knowledge and taxation career choice. This study contributes to Sustainable Development Goal 4 (SDG 4: Quality Education) by emphasizing the importance of competency-based taxation education and professional development in higher education. Method: A quantitative research approach involving 105 accounting and taxation students from various universities in Indonesia. Data were collected through questionnaires and analyzed using simple regression analysis and Moderated Regression Analysis (MRA) with SPSS to examine the direct effect of tax knowledge and the moderating effect of USKP fees.  Results:  The results indicate that tax knowledge has a positive and significant effect on students’ interest in taxation careers. Furthermore, USKP fees significantly moderate the relationship between tax knowledge and taxation career choice, suggesting that certification accessibility influences students’ motivation to develop careers in taxation.  Novelty: To provide new insights by incorporating USKP certification fees as a moderating factor in taxation career decision-making. The findings highlight the importance of strengthening taxation education and improving access to professional certification as part of achieving SDG 4 through quality learning outcomes and professional competency development.
The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4 Dewi Kusuma Wardani; Suyanto Suyanto; Tiara Pratama Putri; Devian Alestu Damayanti; Vivi Septiani; Maria Yasinta Sarina Putri
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.288

Abstract

Objective: To examine the effect of accounting knowledge on student investment intention and investigate the moderating role of Fear of Missing Out (FoMO) in strengthening the relationship between accounting knowledge and investment intention. This study contributes to the achievement of Sustainable Development Goals (SDGs), particularly SDG 4 through improving financial education and SDG 8 by encouraging responsible economic participation among young generations. Method: A quantitative research approach using primary data collected through questionnaires distributed to university students in Indonesia. The sample consists of 205 active students from economics faculties across several Indonesian universities. Data analysis was conducted using simple regression analysis to examine the direct effect of accounting knowledge on investment intention and moderation analysis using the absolute difference value test to examine the role of FoMO as a moderating variable.  Results:  The results indicate that accounting knowledge has a positive and significant effect on student investment intention. Furthermore, FoMO strengthens the positive relationship between accounting knowledge and investment intention, indicating that students with stronger accounting knowledge and higher awareness of investment opportunities tend to demonstrate greater investment intention. Novelty: The study extends previous investment intention research by introducing FoMO as a moderating variable in the relationship between accounting knowledge and investment intention. The findings highlight the importance of integrating accounting education and behavioral factors to encourage informed investment decisions among young investors, supporting sustainable financial literacy development.
Assistance in Introducing Operational Systems Along with Administration and Financial Reporting in Accordance with Tri-Nga Teachings (Ngerti, Ngroso, Nglakoni) Suyanto Suyanto; Yhoga Heru Pratama; Fuadhillah Putri; Abdul Rokhim
IMPACTS: International Journal of Empowerment and Community Services Vol. 4 No. 1 (2025)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v4i1.21022

Abstract

Purpose ­ This community service program aims to assist the Budi Pekerti Luhur Women's Sharia Savings and Loan Cooperative (KSPPS-P BUPELUR) in understanding its operational systems, preparing financial reports, and improving cooperative administration. During its eight years of operation, this cooperative still faces a number of challenges in financial management, such as manual financial recording, discrepancies between records and actual transactions, and errors in recording depreciation and amortization that do not match the amount of assets owned. In addition, the cooperative's management also experiences difficulties in bookkeeping and archiving financial documents. Methods - In this community service program, various methods will be used to provide solutions to the problems faced, including lectures, interactive discussions, independent assignments, role plays, and evaluations. These methods are expected to improve participants' understanding and skills in cooperative financial management. Result and discussions - The community service team will provide education and training covering various important aspects of the cooperative system, namely: Introduction to the cooperative operational system, Cooperative member registration procedures, Management of savings transactions, Management of financing transactions, Preparation of cooperative journals, Preparation of general journals, Preparation of financial reports, Management and regulation of administrative systems. The material presented in this training will refer to the Tri Nga philosophy, namely Ngerti (understanding), Ngrasa (feeling), and Nglakoni (doing). This approach aims to ensure that participants not only gain theoretical understanding, but also feel the importance of good financial management and apply it in their daily practices. Conclusion - Through this program, participants are expected to gain a better understanding of preparing financial statements based on Financial Accounting Standards for Private Entities (SAK EP). In addition, they will also be guided in recording depreciation and amortization of assets more accurately and improving their skills in bookkeeping and archiving financial documents systematically using digital technology, such as Google Drive and spreadsheets. Thus, cooperatives can manage their finances more efficiently, transparently, and in accordance with applicable accounting standards.
Co-Authors Abdul Rokhim Ananda Anggun Safara A. Rachmat Andri Setiawan Andri Wakista Aji Antonius Ardani Jampar Anur Alfitriani Bernadetta Diansepti Maharani Chintya N Bilang Desi Arang Devian Alestu Damayanti Dewi Kusuma Wardani Doddy Setiawan Elysabet Sugiharti Enggar Kartika Cahyaning Esti Sujannah Feri Irawa Fuadhillah Kirana Putri Fuadhillah Putri Haici Audi Aulia Hani Alfiani Indrian Supheni Intan Wulandari Kusuma Chandra Kirana Lyna Latifah Maghfirotus Shafira Maria Yasinta Sarina Putri Maristha Milesa Miftakhuljannah Nala Tri Kusuma Nur Anita Chandra Putri Nur Anita Chandra Putry Pasca Putri Lopian Ayu Intansari Ratnaningrum Ratnaningrum Remigius Jon Nalik Reni Listyawati Rfanurhidayati Rita Oktaviani Roy Frananda Saragih Sandra Kornelis Sari Apriliyana Siska Damayanti Sivantri Lado Sri Ayem Supeni Endahjati Teguh Erawati Tiara Pratama Putri Tiyas Puji Utami Tri Astuti Tri Wahyuni Tyas Nur Pramesti Umi Amilatur Risqi Uum Helmina Chaerunisak Vivi Septiani Wahyu Y. Anni Aryani Yhoga Heru Pratama Yohanes Maria Vianey Kenale Sada