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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi Multiparadigma Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Ekonomika Dinasti International Journal of Management Science Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Economics and Business UBS Jurnal Ekonomika Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Islamic Business and Management Review Jurnal Kabar Masyarakat International Journal of Community Engagement and Development
Ramdany, Ramdany
Universitas Teknologi Muhammadiyah Jakarta
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, dan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Djumyati, Lely; Ramdany, Ramdany; Susilawati, Susi
Journal of Economics and Business UBS Vol. 14 No. 3 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i3.2689

Abstract

Kualitas laporan keuangan pemerintah daerah merupakan indikator penting dalam mewujudkan transparansi, akuntabilitas, serta efisiensi penggunaan sumber daya publik. Penurunan jumlah Laporan Keuangan Pemerintah Daerah (LKPD) yang memperoleh opini Wajar Tanpa Pengecualian (WTP) dari Badan Pemeriksa Keuangan (BPK) pada tahun 2022 menunjukkan masih adanya tantangan dalam pengelolaan keuangan daerah. Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengendalian intern, kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian dilakukan pada Perangkat Daerah di lingkungan Pemerintah Provinsi DKI Jakarta dengan menggunakan desain kausal. Sampel terdiri dari 126 pejabat/pegawai bagian keuangan dan bendahara dari 42 Perangkat Daerah yang ditentukan melalui metode sampling jenuh. Data primer dikumpulkan melalui kuesioner berbasis Google Form dan dianalisis menggunakan pendekatan deskriptif asosiatif melalui metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas LKPD. Penerapan sistem yang kuat mampu meningkatkan keandalan informasi keuangan serta memberikan keyakinan terhadap efektivitas dan efisiensi pengelolaan keuangan. Kompetensi sumber daya manusia juga berpengaruh signifikan, di mana pegawai yang kompeten, terutama dalam hal integritas dan keahlian teknis, dapat menghasilkan laporan yang lebih akurat dan berkualitas. Selanjutnya, pemanfaatan teknologi informasi terbukti berperan penting dalam meningkatkan efisiensi dan akurasi data keuangan, mempercepat proses pelaporan, serta mendukung keandalan informasi keuangan. Penelitian ini memberikan kontribusi signifikan dalam memperkuat rekomendasi kebijakan untuk membangun tata kelola keuangan yang lebih baik, transparan, dan akuntabel melalui penguatan pengendalian intern, peningkatan kompetensi SDM, dan optimalisasi teknologi informasi.
The Influence of Overconfidence Bias on Stock Investment Decisions Erie Irianti; Said Kelana Asnawi; Ramdany Ramdany
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 6 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/dk6a1c55

Abstract

This study concludes that stock trading activity, stock investment risk, and stock diversification have positive effects on stock investment decisions. First, stock trading activity positively influences stock investment decisions, indicating that the higher the intensity of trading activities carried out by investors, the greater their tendency to make stock investment decisions. This phenomenon reflects investors’ active involvement in the capital market, driven by overconfidence bias and the ease of access to information through digital platforms such as Stockbit. However, the magnitude of this influence is relatively small, suggesting that the increase in investment decisions reflects the quantity rather than the quality of decisions. Second, stock investment risk has a positive influence and is identified as the most dominant factor affecting stock investment decisions. This finding indicates that investors’ awareness of risk encourages them to conduct more in-depth evaluations before investing. Risk is no longer perceived as a barrier, but rather as a driver of more cautious, rational, and well-planned investment decision-making. Third, stock diversification positively affects stock investment decisions. Investors who are more rational and well-educated tend to understand the importance of portfolio risk diversification, making them more confident and strategic in making investment decisions. Overall, the findings indicate that stock trading activity, stock investment risk, and stock diversification simultaneously have positive effects on stock investment decisions, with stock investment risk being the most dominant factor. These findings support heuristic theory, which states that investors rely on practical rules and self-confidence in decision-making. However, in the context of modern investors using digital platforms such as Stockbit, investment behavior tends to be more rational and analysis-based.
Co-Authors Abdul Mukti Soma Abdul Rohman Abdulah, Budiman Ade Irma Rismala Ananda Sukma Pratiwi Asmoro, Anom Fajar Puji Budi Andru Chasanah, Solichatun Darda, Ahmad Darwis, Hidayat Dede Slamet Djumyati, Lely Erie Irianti Etty Puji Lestari Hariz Muftie Hidayat Hartono Hartono Ibrahim, Luckman Ilza Febrina Kuraesin, Arlis Dewi Lukman Ibrahim M. Lutfi Maftuchach, Viniyati Mamlu Atul Munawaro Maria Suryaningsih Maria Suryaningsih Mita Apriliasari Momon Momon, Momon Muhammad Syahdam Musfita, Risha Noor Syaifudin Octavia Handayani Olina Theresia Prambudi, Iwan Setiyawan Pratiwi, Ananda Sukma Purnomo, Kelik Heri Rahman, Julia Fatia Rawidjo Rawidjo Rawidjo, Rawidjo Resty Harmenawati Ridwan Saleh Ridwan Saleh Ridwan Saleh, Ridwan Said Kelana Asnawi Samukri Samukri Samukri Samukri Samukri, Samukri Sinta Ayu Kelana Sri Yusriani Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Syaifullah Syaifullah Usman Andrianto Wati, Lela Nurlaela Yuni Setiawati Yustia Alawiyah Yusuf Setiawan Z Zaenudin