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All Journal Jurnal Akuntansi Kompetif Jurnal Cakrawala Akuntansi
Enggar Diah Puspa Arum
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Economics, Econometrics & Finance Social Sciences

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DRIVERS OF VILLAGE FINANCIAL SYSTEM EFFECTIVENESS: ASSESSING HR COMPETENCIES, EDUCATION, AND SOCIALIZATION IN KUMPEH ULU Wijaya, Renal; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.58360

Abstract

This study examines the influence of human resource competence, education, and socialization on the effectiveness of the Village Financial System (SISKEUDES) in Kumpeh Ulu District, Muaro Jambi Regency. SISKEUDES is designed to enhance transparency, accountability, and efficiency in village financial management; however, its successful implementation depends on official capacity. Primary data were collected through structured questionnaires. The final data analized is 96 observasions from 8 villages. Data were analyzed using SPSS software through descriptive statistics, data quality testing (validity and reliability), classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results show that human resource competence, education, and socialization each have a positive and significant influence on SISKEUDES implementation, both individually and simultaneously. This study advances public financial management literature by establishing a unified model that explains how internal competencies and external support jointly drive digital system effectiveness at the localized district level. Practically, the findings provide local policy-makers with empirical evidence to transition from generic capacity-building to targeted, high-impact training programs for village personnel.
PENGARUH OPINION SHOPPING, COMPANY GROWTH, DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2022-2024 Dwi Mikasari; Enggar Diah Puspa Arum; Rico Wijaya Z
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.2943

Abstract

This study aims to analyze the effect of Opinion Shopping, Company Growth, and Profitability on Going Concern Audit Opinion simultaneously and partially. This research is quantitative research. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling method used was purposive sampling. The sample consisted of 44 companies observed for three years, resulting in a total of 132 observations. The data analysis methods used to test the hypotheses were descriptive statistical analysis and logistic regression analysis using SPSS version 31. The results of this study indicate that Opinion Shopping, Company Growth, and Profitability simultaneously affect Going Concern Audit Opinion. Partially, Opinion Shopping does not affect Going Concern Audit Opinion. Company Growth also does not affect Going Concern Audit Opinion. Meanwhile, Profitability has a negative and significant effect on Going Concern Audit Opinion. These findings indicate that the higher the profitability of a company, the lower the probability of receiving a Going Concern Audit Opinion
Co-Authors Achmad Hizazi Afrizal Amri Amir Dwi Mikasari Endah Sri Wahyuni Haryadi Haryadi MISMIWATI, MISMIWATI MISMIWATI Mufidah Mufidah Netty Herawaty Rico Wijaya Z Rita Friyani Sri Rahayu Tona Aurora Lubis Wijaya, Renal Wiwik Tiswiyanti