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Determinan Keberlanjutan Keuangan Pemerintah Daerah Kabupaten dan Kota di Provinsi Lampung Siska Amelia; Rindu Rika Gamayuni
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4080

This study discusses the factors that influence the financial sustainability of districts and cities in Lampung Province during the 2017-2023 period. The main phenomenon behind this is the fluctuating and negative trend of financial sustainability since the COVID-19 pandemic, as well as an increase in the number of elderly and children who have the potential to hamper economic growth and regional fiscal capacity. This study aims to analyze the influence of financial independence variables, budget solvency, GRDP per capita, and population dependency ratio on regional financial sustainability. The method used is descriptive quantitative analysis with secondary data from regional financial reports, GRDP, and demographic data from BPS, with a sample of all districts / cities in Lampung totaling 15 regions and the period 2017-2023. The results show that financial independence and budget solvency have a positive and significant effect on financial sustainability, while GRDP per capita and population dependency ratio have no significant effect. The findings suggest that local governments should increase own-source revenues and maintain budget balance to strengthen local financial sustainability in the future.

The Effect of Good Corporate Governance on The Sharia Firm Value Moderated by Financial Performance on The Jakarta Islamic Index 70 Alhafiz, Aulia Aditiya; Rindu Rika Gamayuni; Fitra Dharma
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.48

Macroeconomic instability and low investor participation in Indonesia’s capital market—especially among sharia-compliant investors highlight the importance of corporate governance in enhancing firm value. This study examines the effect of Good Corporate Governance (GCG) mechanisms on the value of firms listed in the Jakarta Islamic Index 70 (JII70), and whether profitability, measured by Return on Assets (ROA), moderates this relationship. Using secondary data from 2022–2024 and applying multiple and moderated regression analysis in EViews 13, the results reveal that GCG components (institutional ownership, audit committee, and independent commissioners) do not directly influence firm value. However, profitability significantly moderates the relationship between independent commissioners and firm value. This study contributes to the understanding of GCG effectiveness in sharia firms and highlights the critical role of profitability in strengthening corporate value. The novelty lies in examining this interaction within the context of Indonesia’s sharia capital market, offering practical implications for regulators, investors, and company management.

Development of Coffee Products Based on Local Wisdom As an International Culinary Tourism Attraction Bumi Aji, Putri Bulan; Ervilia Dwi Nanda P; Adien Husnun Nabila; Rindu Rika Gamayuni
Indonesian Journal of Community Engagement Vol. 1 No. 2 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.31

Indonesia is one of the largest coffee producing countries in the world, which has various coffee varieties. According to data from the Central Statistics Agency, Indonesia 2021 produces two main coffee varieties, Arabica and Robusta, making it the fourth largest coffee producer in the world. This diversity represents great potential for the development of coffee products based on local wisdom and can become an attraction for international culinary tourism. One of the coffee products that we will promote or present in this activity is Robusta coffee, namely Original Bahalways Coffee from West Lampung Regency, which has a distinctive Original taste. The aim of this activity is to develop coffee products that not only use local raw materials but also incorporate local knowledge in processing and serving coffee. The methods in this activity are presentation and discussion. Based on the results of the activity, it can be concluded that the achievement of the coffee products produced can become an international gastronomic tourism attraction that shows the richness of Indonesian culture.

Pengaruh E-Government dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah As’syifa Qolbi Maharani; Rindu Rika Gamayuni
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1256

The purpose of this research is to determine the influence of e-government and transparency on the quality of local government financial reports. The research method used is quantitative. The partial test results of this study show that e-government has a significant effect on the quality of local government financial reports, while transparency does not have a significant effect on the quality of local government financial reports. The simultaneous test results of this study indicate that e-government and transparency have a significant influence on the quality of local government financial reports.

Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.

Pengaruh Diskresi Akrual terhadap Kinerja Keuangan Pemerintah Daerah Di Indonesia Amalia Rahma Putri; Rindu Rika Gamayuni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of accrual discretion on the financial performance of local governments in Indonesia, using the effectiveness ratio of locally generated revenue (PAD) and the fiscal independence ratio as performance indicators. The study adopts a quantitative approach with simple linear regression analysis and classical assumption tests, based on 92 samples of provincial government financial reports during the 2019–2021 period. The results show that accrual discretion has a significant positive effect on PAD effectiveness, indicating that the application of accrual-based accounting discretion can improve the effectiveness of local revenue management. On the other hand, accrual discretion has a significant negative effect on fiscal independence, implying that excessive use of discretion may reflect the local government’s reliance on external funding sources. These findings suggest that accrual discretion practices need to be monitored to ensure transparency and fiscal sustainability of local governments.

Faktor-faktor yang Mempengaruhi Fraud pada Koperasi Simpan Pinjam di Indonesia Tania, Atika Lusi; Atika Lusi Tania, Atika Lusi Tania; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 13 No 1 (2025): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v13i1.9694

Koperasi merupakan soko guru perekonomian nasional yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi masyarakat Indonesia. Namun, dalam praktik pengelolaannya, koperasi simpan pinjam seringkali dihadapkan pada permasalahan kecurangan (fraud). Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penyebab terjadinya fraud pada koperasi simpan pinjam. Metode yang digunakan dalam penelitian ini adalah studi literatur terhadap berbagai artikel ilmiah yang membahas faktor-faktor penyebab fraud pada koperasi. Hasil penelitian menunjukkan bahwa penyebab utama terjadinya fraud dijelaskan melalui perspektif fraud diamond, yang mencakup tekanan (pressure), peluang (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Selain itu, fraud juga dipengaruhi oleh lemahnya sistem pengendalian internal, yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, dan pemantauan. Faktor lain yang turut berkontribusi terhadap terjadinya fraud antara lain adalah kewenangan yang tidak seimbang, tingkat moralitas individu, ketidaksesuaian kompensasi, rendahnya integritas, budaya organisasi yang permisif, asimetri informasi, lemahnya komitmen organisasi terhadap regulasi, serta tidak efektifnya sistem reward dan punishment. Moralitas keislaman juga ditemukan sebagai faktor penting dalam mencegah terjadinya fraud pada koperasi simpan pinjam.

Pengaruh Dana Perimbangan dalam Mengurangi Ketimpangan Pendapatan di Indonesia Dina Marsella; Rindu Rika Gamayuni
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.5090

This study aims to analyze the effect of balancing funds consisting of revenue sharing funds (DBH), general allocation funds (DAU), physical special allocation funds (DAK physical), health operational assistance funds (DBOK), and education operational assistance funds (DBOP) on income inequality as measured by the Gini ratio in 34 provinces in Indonesia during the period 2020-2024. This study uses a quantitative approach with panel data regression methods. The data used is secondary data obtained from the Central Statistics Agency and the Directorate General of Fiscal Balance, Ministry of Finance. The findings of this study indicate that the allocation of DBH and DAU has a negative and significant effect on reducing income inequality. Meanwhile, the allocation of DAK physical and DBOK has not had a significant effect on income inequality. In addition, DBOP has a positive and significant effect on income inequality. It is hoped that local governments can improve their financial management so that the function of fiscal equalization funds to equalize regional development, reduce income inequality, and improve the welfare of the community can be achieved optimally and not only felt by a few parties.

The Influence of Audit Characteristics and Company Characteristics on Audit Report Lag Diah Kurnia Wati; Rindu Rika Gamayuni; Sudrajat
International Journal of Asian Business and Management Vol. 3 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i4.10507

This study investigates the impact of audit characteristics, including Audit Opinion, Audit Industry Specialization, and Audit Reputation, along with company characteristics such as Company Age and Financial Distress, on Audit Report Lag in non-primary consumer sector companies listed on the Indonesian Stock Exchange from 2011 to 2022. Analyzing data from 61 companies over 12 years with 732 observations, the research employs multiple linear regression analysis in EViews12. Findings reveal that collectively, audit opinion, industry specialization, audit reputation, company age, and financial distress significantly influence Audit Report Lag. Specifically, audit opinion, industry specialization, audit reputation, and financial distress exhibit a negative impact on Audit Report Lag, while company age has a positive effect. The study recommends future research to explore other sectors and include internal company variables like independent commissioners and institutional ownership for a more comprehensive analysis. The focus solely on auditor-related variables suggests avenues for broader investigations into internal company dynamic

E-Procurement as a Pillar of Good Governance: A Literature Review of Fraud Prevention Efforts in the Public Sector Marisa Triana Mazta; Rindu Rika Gamayuni; Tri Joko Prasetyo
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.85

This study aims to examine the role of e-Procurement as a pillar of Good Governance in preventing fraud within public sector goods and services procurement in Indonesia. The research employs a literature review approach by analyzing ten reputable national and international journal articles that investigate the relationship between e-Procurement implementation, fraud prevention, and the application of Good Governance principles. The findings consistently reveal that e-Procurement has a significant effect on fraud prevention through enhanced transparency, accountability, and efficiency in the procurement process. Several studies also highlight that its effectiveness depends on key determinants such as human resource competence, internal control systems, regulatory support, and organizational commitment to integrity. Moreover, social factors and community participation serve as complementary mechanisms that strengthen public oversight and transparency. Overall, this study concludes that e-Procurement functions not merely as a technological tool but as a governance instrument that reinforces integrity, accountability, and public trust in achieving clean and transparent government administration. The novelty of this article lies in its integrative synthesis that conceptualizes e-Procurement as both a technological innovation and a governance mechanism, bridging the gap between digital transformation and fraud prevention in the Indonesian public sector.

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