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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.

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