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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ilmiah Akuntansi Wiranomika
LMS Kristiyanti
Institut Teknologi Bisnis AAS Indonesia
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Perspektif Keuangan, Pelanggan, Proses Bisnis Internal, Pembelajaran dan Pertumbuhan Terhadap Kinerja Koperasi Konsumen Karyawan RS Kasih Ibu Surakarta dengan Menggunakan Pendekatan Balanced Scorecard Dewi Saparini; LMS Kristiyanti; Rukmini
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 2 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i2.175

Abstract

This study examines the effect of the four Balanced Scorecard perspectives on the financial performance of the Employee Consumer Cooperative of Kasih Ibu Hospital Surakarta. Using a quantitative explanatory approach, data were collected from 87 cooperative members selected through the Slovin formula and analyzed using multiple linear regression. The results indicate that the financial perspective and internal business process perspective have a significant positive effect on financial performance, whereas the customer perspective and learning and growth perspective do not show a significant effect. The proposed model explains 81.6% of the variation in the cooperative's financial performance. These findings provide additional empirical evidence on the application of the Balanced Scorecard in consumer cooperatives and suggest that financial management and internal business processes remain important considerations for improving cooperative performance.
Pengaruh Kompetensi Auditor, Pengalaman Auditor, Dan Fee Audit Terhadap Kualitas Laporan Audit Pada Kantor Akuntan Publik Di Kota Surakarta Tursina andrianingsih; Maya Widyana Dewi; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19889

Abstract

This article examines how auditor competence, auditor experience, and audit fees relate to the quality of audit reports produced by public accounting firms in Surakarta City. Audit report quality is treated as a central indicator of professional audit performance because the audit report communicates the reliability of financial statements to external users and supports economic decision-making. The research applied a quantitative design using primary data obtained from structured questionnaires administered to auditors employed by public accounting firms in Surakarta City. From 72 questionnaires distributed, 50 responses were returned and considered suitable for analysis. The data were evaluated through instrument testing, classical assumption testing, multiple linear regression, the F-test, the t-test, and the coefficient of determination. The partial results show that auditor competence does not have a significant effect on audit report quality, auditor experience has a significant effect, and audit fees do not have a significant effect. Simultaneously, however, auditor competence, auditor experience, and audit fees jointly influence audit report quality. The adjusted R-square value of 0.247 demonstrates that the three predictors account for 24.7% of the variation in audit report quality, whereas 75.3% is attributable to factors beyond the model. The evidence emphasizes the practical importance of assigning experienced auditors, strengthening engagement supervision, and maintaining effective quality-control procedures within public accounting firms. Keywords : auditor competence; auditor experience; audit fees; audit report quality; public accounting firms.
THE INFLUENCE OF PRODUCT PRICE, SERVICE QUALITY, AND LOCATION ON PURCHASING DECISIONS AT SALSABILA MART STORE KARANGANYAR Vesytha Peterria; LMS Kristiyanti; Maya Widyana Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19945

Abstract

This study aims to determine the effect of product price, service quality, and location on purchasing decisions at Salsabila Mart Store, Gaum Tasikmadu Karanganyar. This research used a quantitative research method with data collection techniques through distributing questionnaires to consumers of Salsabila Mart Store. The population in this study consisted of 500 consumers, while the research sample was 100 respondents determined using the Slovin formula with a simple random sampling technique. The data analysis methods used included validity test, reliability test, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) with the assistance of SPSS version 23 application. The results of the study showed that partially, product price had a positive and significant effect on purchasing decisions with a t-value of 25.755 and a significance value of 0.000. Service quality also had a positive and significant effect on purchasing decisions with a t-value of 29.657 and a significance value of 0.000. In addition, location had a positive and significant effect on purchasing decisions with a t-value of 23.576 and a significance value of 0.000. Simultaneously, product price, service quality, and location significantly affected purchasing decisions with an F-value of 3219.681 and a significance value of 0.000. The coefficient of determination (Adjusted R Square) value of 0.990 indicated that the variables of product price, service quality, and location were able to explain purchasing decisions by 99.0%, while the remaining 1.0% was influenced by other variables outside this study
Pengelolaan Keuangan, Transparansi, dan Pengendalian Internal terhadap Kinerja Keuangan Desa: Studi pada Pemerintah Desa Papahan Kabupaten Karanganyar Rahmat Bayu Samudra; Yuwita Ariessa Pravasanti; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.169

Abstract

Village financial performance is an important indicator in assessing the effectiveness of public financial management at the village government level. The implementation of good governance through accountable financial management, transparency, and effective internal control systems is expected to improve the quality of village financial performance. This study aims to analyze the effect of financial management, transparency, and internal control on village financial performance. This study employed a quantitative approach using a survey method. The population consisted of village officials as well as RT and RW leaders in Papahan Village, Tasikmadu District, Karanganyar Regency. A total of 90 respondents were selected using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS software. The results show that financial management, transparency, and internal control have a positive and significant effect on village financial performance. Simultaneously, these variables explain 64.6% of the variation in financial performance, while the remaining 35.4% is influenced by other variables outside the research model. These findings indicate that the implementation of good governance principles plays an important role in improving accountability and effectiveness in managing public finances at the village level.
Kualitas Pelayanan, Akuntabilitas, dan Transparansi Informasi Keuangan Terhadap Kepercayaan Masyarakat: Studi Pemerintah Kecamatan Laweyan Surakarta Anggara Hendra Saputra; Indra Lila Kusuma; LMS Kristiyanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 5 No 1 (2026): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v5i1.171

Abstract

This study aims to analyze the effect of service quality, accountability, and transparency of financial information on public trust in Laweyan District. The research method used is quantitative with a survey approach. The sample in this study amounted to 100 respondents consisting of sub-district/urban village service and finance officials, RT heads, and the general public. Data analysis techniques used include descriptive statistical tests, data instrument tests, classical assumption tests, and hypothesis tests with the help of SPSS software version 23. The results of the regression test show that service quality has a significant effect on public trust, which means that the better the public service provided, the more public trust will increase. Accountability has also been shown to have a significant effect, indicating that clear accountability for financial management and government performance encourages public trust. Furthermore, transparency of financial information also has a significant effect, indicating that openness of information on public fund management can increase public trust in the government. These findings indicate that improving service quality, accountability, and transparency together can strengthen public trust in the Laweyan District government.
THE ACCOUNTING ROLE OF PUBLIC SECTOR MANAGEMENT IN SUPPORTING GOOD GOVERNANCE Maria Yesika Silvi Pradipta; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19438

Abstract

Public sector organizations are synonymous with government or business entities to perform public services. Management accounting is a field of accounting whose focus is to help management make plans for logical economic goals and make decisions. This research aims to find out how public sector management accounting plays a supporting role good governance. This research is a qualitative descriptive research, with research methods whose data sources come from literature studies, namely from various references. The research results obtained are based on various studies that public sector management accounting, with its various tasks in terms of planning, budgeting, control and evaluation, plays an important role in realizing good governance (good governance), which includes the principles of accountability, transparency, effectiveness and efficiency. Keywords: management accounting, good governance, public sector.
Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Alokasi Dana Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten Salsabila Yayang Lovedy; LMS Kristiyanti; Indra Lila Kusuma
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e7tw4808

Abstract

This study examines the effect of accountability, transparency, and the competence of village officials on the effectiveness of Village Fund Allocation (Alokasi Dana Desa/ADD) management in Jeblog Village, Karanganom Sub-district, Klaten Regency. Good village financial governance is essential to support effective, efficient, and sustainable rural development, yet ADD management in Jeblog Village still faces challenges related to reporting discipline, information disclosure, and the technical capacity of village apparatus. A quantitative approach was employed, with data collected through questionnaires distributed to 57 respondents consisting of 9 village officials and 48 community members familiar with ADD management, determined through saturated (census) sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results show that accountability, transparency, and the competence of village officials each have a positive and significant partial effect on the effectiveness of ADD management, while simultaneously the three variables also significantly affect the dependent variable, with an adjusted R² of 0.437. These findings suggest that strengthening accountability, transparency, and the competence of village apparatus is a strategic pathway to improve the effectiveness of Village Fund Allocation management.
Co-Authors Anggara Hendra Saputra Aramita Nur Aflikhah Ardyan Firdausi Mustoffa Bianca Jaynet Ramadhani Budiyono Budiyono Darmanto Desy Nur Prastiwi Dewi Saparini Fitria, Tira Nur Galuh Candra Kusuma Indra Lila Kusuma Lutfi Apriana M. Hasan Ma’ruf Maria Yesika Silvi Pradipta Maya Widyana Dewi Nia Putri Lestari Puput Nuri Engylia Rahmat Bayu Samudra Rosa Agestina Rukmini Salsabila Yayang Lovedy Sri Laksmi Pardanawati Suprihati Tursina andrianingsih Vesytha Peterria Yuwita Ariessa Pravasanti