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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia International Journal of Environmental, Sustainability, and Social Science Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Journal of Educational Management Research Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi, dan Kolaborasi Terhadap Kualitas Informasi Akuntansi Organisasi Perangkat Daerah di Kabupaten Probolinggo Arie Ikasano Trisna Dewi; Rosidi Rosidi; Umi Muawanah; Yosar Haritsar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15815

Abstract

Di era desentralisasi fiskal Indonesia, Organisasi Perangkat Daerah (OPD) di Kabupaten Probolinggo menghadapi tantangan menghasilkan informasi akuntansi yang tepat waktu dan akurat meskipun implementasi wajib SIPD dan kepatuhan terhadap SAP. Penelitian ini menguji pengaruh kompetensi sumber daya manusia, sistem informasi akuntansi (SIPD), dan kolaborasi terhadap kualitas informasi akuntansi. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpul melalui kuesioner skala Likert dari 77 responden di 87 OPD dengan teknik sampling jenuh. Analisis menggunakan SPSS 25 mencakup statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil menunjukkan bahwa kompetensi SDM (β=0,298, p=0,000) dan kolaborasi (β=0,522, p=0,000) berpengaruh positif signifikan terhadap kualitas informasi akuntansi, sementara SIPD tidak signifikan (β=-0,021, p=0,234). Secara simultan, ketiga faktor menjelaskan 61,7% varians (R²=0,617). Kesimpulan menekankan prioritas peningkatan kompetensi dan sinergi antar-OPD dibandingkan ketergantungan sistem untuk memperkuat akuntabilitas pelaporan keuangan.
Pengaruh Akuntabilitas Dan Kompetensi Perangkat Desa Terhadap Pengelolaan Keuangan Desa dengan Kompetensi Tim Pengawas APBDes Kecamatan Sebagai Variabel Moderasi Yeni Martasari; Rosidi Rosidi; Umi Muawanah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15823

Abstract

Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi perangkat desa terhadap pengelolaan keuangan desa, dengan kompetensi Tim Pengawas APBDes Kecamatan sebagai variabel moderasi di Kabupaten Probolinggo. Menggunakan pendekatan kuantitatif asosiatif dengan metode survei, populasi 201 perangkat desa dari 67 desa di empat kecamatan menghasilkan sampel 109 responden melalui rumus Slovin. Instrumen kuesioner skala Likert dianalisis dengan regresi moderasi (MRA) via SPSS setelah uji validitas, reliabilitas, dan asumsi klasik. Hasil menunjukkan akuntabilitas dan kompetensi perangkat desa berpengaruh positif signifikan terhadap pengelolaan keuangan desa (R²=91,9%). Kompetensi tim pengawas memperlemah pengaruh akuntabilitas, tetapi memperkuat pengaruh kompetensi perangkat desa. Kesimpulan menekankan pelatihan tim kecamatan untuk sinergi pengawasan optimal.
Pengaruh Adopsi Teknologi Informasi terhadap Reputasi dengan Good governance sebagai Moderasi di SMK Malang Selatan: The Influence of Information Technology Adoption on Reputation with Good Governance as Moderation at South Malang Vocational Schools Mahmudi, Zufiatul Dwi; Orbaningsih, Dwi; Muawanah, Umi
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3503

Abstract

Perkembangan teknologi informasi (TI) mendorong institusi pendidikan, khususnya Sekolah Menengah Kejuruan (SMK), untuk mengoptimalkan pemanfaatan teknologi guna meningkatkan daya saing institusi. SMK di Kabupaten Malang Selatan memiliki peran strategis dalam menyiapkan tenaga kerja yang terampil dan siap kerja. Penelitian ini menganalisis pengaruh adopsi TI terhadap reputasi SMK di wilayah Malang Selatan dengan good governance sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan desain kausal-komparatif. Populasi penelitian mencakup seluruh SMK di wilayah Malang Selatan, dengan responden yang terdiri atas kepala sekolah, wakil kepala sekolah, guru, dan tenaga kependidikan. Data dikumpulkan melalui kuesioner tertutup berbasis skala Likert lima poin dan dianalisis menggunakan Moderated Regression Analysis (MRA) dengan SPSS. Hasil penelitian menunjukkan bahwa adopsi TI berpengaruh positif dan signifikan terhadap reputasi sekolah dan terhadap penerapan good governance. Selain itu, good governance terbukti memoderasi secara signifikan pengaruh adopsi TI terhadap reputasi sekolah. Temuan ini menunjukkan bahwa penerapan TI yang didukung oleh tata kelola yang baik berkontribusi pada penguatan reputasi institusi SMK secara berkelanjutan.
Pengaruh Bantuan Kredit dan Pembinaan Manajemen terhadap Keberlanjutan Usaha dengan Mediasi Keterampilan Wirausaha I Made Nartha; Ernani Hadiyati; Dwi Orbaningsih; Umi Muawanah
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.294

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha dengan mediasi keterampilan wirausaha pada UMKM kerajinan tenun songket di Provinsi Bali. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner dari 82 pelaku UMKM yang tersebar di enam kabupaten/kota, yaitu Denpasar, Buleleng, Karangasem, Jembrana, Gianyar, dan Klungkung. Analisis data dilakukan dengan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa seluruh hipotesis terbukti signifikan. Bantuan kredit dan pembinaan manajemen berpengaruh positif terhadap keterampilan wirausaha dan keberlanjutan usaha. Selain itu, keterampilan wirausaha terbukti memediasi secara signifikan pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha. Temuan ini menegaskan pentingnya kapabilitas internal wirausaha dalam mengoptimalkan dukungan eksternal untuk mencapai keberlanjutan ekonomi dan budaya. Orisinalitas penelitian ini terletak pada integrasi tiga perspektif teori utama—Resource-Based View, Entrepreneurial Competency Theory, dan Sustainability Theory—ke dalam satu model empiris yang difokuskan pada UMKM berbasis budaya lokal. Namun, penelitian ini memiliki keterbatasan pada ruang lingkup geografis yang hanya mencakup Provinsi Bali dan bersifat cross-sectional, sehingga hasilnya belum dapat digeneralisasikan ke wilayah lain atau jangka waktu yang lebih panjang. Penelitian selanjutnya disarankan untuk memperluas wilayah studi, menambah variabel seperti inovasi produk dan adopsi teknologi digital, serta menggunakan pendekatan longitudinal untuk menggambarkan dinamika keberlanjutan usaha secara lebih komprehensif.
Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant) Sugiyanti Sugiyanti; Umi Muawanah; Kohar Adisatya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.60

Abstract

Tax obligations create economic interests between taxpayers and the government. Tax consultants have a central role in bridging the interests of taxpayers and tax authorities, and professional ethics becomes important in determining how tax-planning decisions are made. This study aims to determine and analyze the influence of ewuh pakewuh culture and professional commitment on professional ethics, professional ethics on tax avoidance, and the influence of ewuh pakewuh culture and professional commitment on tax avoidance through professional ethics. This study used an explanatory research approach and was conducted at the Malang Branch of the Indonesian Tax Consultant Office from March to July 2022. The study population consisted of 110 employees of consultant offices, from whom 81 respondents were obtained using convenience sampling. Primary data were collected by distributing questionnaires through Google Forms and analyzed using path analysis, t-test, and Sobel test. The results show that ewuh pakewuh culture and professional commitment have significant positive effects on professional ethics, while professional ethics has a significant negative effect on tax avoidance. Professional ethics also mediates both relationships. These findings position professional ethics as a mechanism linking cultural and professional orientations with tax-avoidance decisions among tax-consultant employees and emphasize the importance of ethical standards.
Investment Opportunity Set as Moderation of Return on Assets and Debt to Equity Ratio to Stock Return Eko Cahyo Purwanto; Abdul Halim; Umi Muawanah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.61

Abstract

Stock return is closely related to movements in stock prices and reflects investor responses to information about company conditions. The closing share prices of property and real estate companies listed on the Indonesia Stock Exchange fluctuated during 2020–2022. This study aims to test the effect of ROA on RS, the effect of DER on RS, the influence of IOS on RS, IOS moderating the effect of ROA on RS, and IOS moderating the effect of DER on RS. This research was conducted in property and real estate companies listed on the Indonesia Stock Exchange in 2020–2022, using an explanatory research approach, with purposive sampling techniques obtained by 63 companies. Secondary data are collected by documentation methods in the form of financial statements and analyzed using moderation double linear regression. The results prove that ROA has a positive effect on RS, DER has a significant negative effect on RS, IOS has a significant positive effect on RS, IOS strengthens the influence of ROA on RS, and IOS strengthens the influence of DER on RS. The results imply that companies should consider profitability, financing risk, and investment opportunities, while investors may use ROA, DER, and IOS as information when evaluating stock return.
Credit Distribution as a Mediation of Loan to Deposit Ratio, Operational Costs on Operational Income and Non Performance Loan to Return on Asset yudha hary wijayanto; Umi Muawanah; Mitha Endah Aprilia
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.309

Abstract

This research study aims to analyze the effect of: (1) LDR on ROA, (2) BOPO on ROA, (3) NPL on ROA, (4) Lending on ROA, (5) LDR on Lending, (6) BOPO on Lending, (7) NPL on Lending, (8) LDR on ROA through Lending, (9) BOPO to ROA through Lending, (10) NPL to ROA through Lending. Using quantitative research, a population of 129 banks in the period and purposive sampling technique. The results of this study prove that LDR has a significant positive effect on ROA so that the hypothesis is accepted; BOPO has a significant negative effect on ROA so that the hypothesis is accepted; NPL has no effect on ROA so that the hypothesis is rejected; lending has a significant positive effect on ROA so that the hypothesis is accepted; LDR has no effect on lending so that the hypothesis is rejected; BOPO has a significant positive effect on lending, so the hypothesis is accepted; NPL has a significant negative effect on lending, so the hypothesis is accepted; lending is unable to mediate the effect of LDR on ROA, so the hypothesis is accepted; lending is able to mediate the effect of BOPO on ROA, so the hypothesis is accepted; and lending is unable to mediate the effect of NPL on ROA, so the hypothesis is accepted.
Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arie Ikasano Trisna Dewi Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Nartha I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi Setia Kohar Adi SETIA Kohar Adisatya Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Linda SOFIANA Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Mahmudi, Zufiatul Dwi Marisa Juwitasari Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhammad Kahfiyansyah Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim