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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
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Yohana Jufani Silalahi; Enggar Diah Puspa Arum; Salman Jumaili
Jurnal Daya Saing Vol. 11 No. 3 (2025): Transformasi Manajemen, Kepemimpinan, dan Pemasaran Digital di Era Ekonomi Mod
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i3.2534

Abstract

This study aims to determine the extent to which financial performance affects firm value in manufacturing companies in the textile and garment subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Financial performance is measured using liquidity, profitability, and solvency ratios, while firm value is proxied by the Price to Book Value (PBV). This research employs a quantitative method using secondary data obtained from the companies’ annual financial statements. The data were analyzed using multiple linear regression with the assistance of the SPSS program. The results indicate that simultaneously, liquidity, profitability, and solvency have a positive and significant effect on firm value. Partially, liquidity and solvency have a positive and significant effect on firm value, while profitability has a negative and insignificant effect. These findings suggest that the ability of companies to manage liquidity and solvency plays an important role in increasing investor confidence, while profitability does not have a significant impact on improving firm value.
The Role Of Electronic Word Of Mouth In Improving Product Purchase Decisions Which Social Media Activities, Easy Transactions, Product Quality, And Giveaway Promotions At The Kerinci Chic Shoes Store influence Elex Sarmigi; Sri Rahayu; Enggar Diah Puspa Arum; Rico Wijaya; Endah Sri Wahyuni
JURNAL COMPUTECH & BISNIS Vol. 18 No. 1 (2024): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/39qn9g83

Abstract

This research aims to determine whether social media activities, ease of transactions, product quality, and giveaway promotion can influence purchasing decisions directly or indirectly mediated by electronic word of mouth (E-WOM). This research uses a quantitative approach with primary data collected with the help of an online questionnaire using Google Forms. The population of this research is Chic Shoes Shop customers, with a sample of 104 buyers. This research data was analyzed using the Structural Equation Model (SEM) using the SmartPLS 3.2.9 application. This research found that product quality directly positively and significantly affects purchasing decisions. Meanwhile, social media activities, ease of transactions, giveaway promotions, and word of mouth cannot influence purchasing decisions directly. This research also found that social media activities, product quality, and giveaway promotion positively and significantly affected E-WOM. In contrast, ease of transactions did not significantly affect purchasing decisions directly. This research also found that E-WOM cannot mediate the relationship between social media activities, product quality, ease of transactions, and giveaway promotion on purchasing decisions.