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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sosial Humaniora Sigli Publica: Jurnal Pemikiran Administrasi Negara International Journal of Demos Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Jurnal Impresi Indonesia Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences PEKBIS Journal of Accounting and Finance Management (JAFM) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Service Lucerna : Jurnal Riset Pendidikan dan Pembelajaran IIJSE Journal Of Economic Sciences (Ekuisci) Journal Socio Humanities Review Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal manajemen dan bisnis (Performa) Journal Markcount Finance
Ida Rosnidah
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science 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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EDUCATION, FINANCIAL LITERACY AND PLANNING ON MSMES FINANCIAL BEHAVIOR IN CIREBON CITY Ida Rosnidah; Kartono; Evi Lativah
Jurnal Manajemen dan Bisnis Performa Vol. 22 No.2 (2025)
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v22i2.5504

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an economic sector that plays a strategic role in promoting growth and equitable economic development, particularly at the regional level. This study aims to analyze the influence of education level and financial literacy on the financial behavior of MSME actors in the City of Cirebon, as well as to examine the role of financial planning as a mediating variable in this relationship. The research employs a descriptive quantitative method with an explanatory research approach. The researcher used a simple random sampling technique and determined the sample size using the Slovin formula, resulting in a total of 187 MSME respondents. Data analysis was conducted using the Partial Least Square – Structural Equation Modeling (PLS-SEM) technique through the SmartPLS 3 software. The results indicate that both education level and financial literacy have a positive influence on financial planning and financial behavior. Moreover, financial planning significantly affects financial behavior and is capable of mediating the influence of education level and financial literacy on financial behavior. These findings highlight the importance for MSME actors to improve their education level and financial literacy in order to enhance financial planning and financial behavior.
The Impact of Auditor Competence and Internal Control Systems on Audit Quality at Cirebon Regional-Owned Enterprises and the Cirebon City Inspectorate Faoziyyah Isfahani; Ida Rosnidah
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 5 No 6 (2026): IJHESS JUNE 2026
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v5i6.2373

Abstract

This study aims to analyze the effect of Auditor Competence and Internal Control System on Audit Quality at the Regional-Owned Enterprises (BUMD) of Cirebon and the Inspectorate of Cirebon City. The population comprised 45 internal auditors and employees directly involved in the audit process, and a census sampling technique was employed so that all members of the population were included as the study sample. This research adopted an associative quantitative approach, grounded in Agency Theory. Data were collected through questionnaires using a 5-point Likert scale and analyzed using multiple linear regression with IBM SPSS. The results of the normality test produced an Asymp. Sig. value of 0.062 (>0.05), confirming that the data were normally distributed. The multicollinearity test yielded Tolerance = 0.427 and VIF = 2.339, indicating no multicollinearity among the independent variables. The regression equation was formulated as Y = 11.862 + 0.098X1 + 0.508X2. Auditor competence (X1) had a positive and significant effect on audit quality (t = 3.725, sig. < 0.001, β = 0.098). The internal control system (X2) also had a positive and highly significant effect and constituted the most dominant factor (t = 27.921, sig. < 0.001, β = 0.508). Simultaneously, both variables had a positive and significant effect on audit quality (F = 1112.098, sig. < 0.001), with an Adjusted R² of 0.981, indicating that 98.1% of the variation in audit quality is explained by these two variables, while the remaining 1.9% is attributed to other factors. The conclusion of this study confirms that the Cirebon Regional-Owned Enterprise (BUMD) and the Cirebon City Inspectorate need to prioritize strengthening the internal control system and the ongoing development of auditor competencies to improve audit quality, as these two factors complement each other in supporting the realization of professional, independent, and high-quality internal audits.
The influence of accountant competence and accounting applications on the quality of financial reports which impacts the determination of tax payment values. teddy; Ida Rosnidah; Irwan Sutirman
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9149

Abstract

The quality of financial reports plays a crucial role in ensuring accurate and fair determination of tax payment values. This study aims to analyze the influence of accountant competence and the use of accounting applications on the quality of financial reports and their subsequent impact on tax payment determination. Accountant competence is reflected in technical skills, professional knowledge, and compliance with accounting standards, while accounting applications are viewed as tools that support accuracy, efficiency, and consistency in financial data processing. This research employs a quantitative approach by examining the relationships between accountant competence, accounting applications, financial report quality, and tax payment values. The findings indicate that higher accountant competence and effective utilization of accounting applications contribute positively to the quality of financial reports. Improved financial report quality, in turn, enhances the reliability of tax calculations and supports proper tax payment determination. These results highlight the importance of continuous professional development for accountants and the adoption of reliable accounting applications to strengthen financial reporting and taxation processes. This study is expected to provide practical insights for organizations, policymakers, and tax authorities in improving financial reporting quality and tax compliance.
Pengaruh Partisipasi Anggaran, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia dan Akuntabilitas Terhadap Kinerja Keuangan dengan Tingkat Desentralisasi Sebagai Variabel Moderator (Studi pada Perguruan Tinggi Keagamaan Kristen di Indonesia) Pricilia Manopo; Ida Rosnidah; Irwan Sutirman Wahdiat
Jurnal Impresi Indonesia Vol. 5 No. 2 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i2.7493

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, sistem pengendalian internal, kompetensi sumber daya manusia (SDM), dan akuntabilitas terhadap kinerja keuangan, dengan tingkat desentralisasi sebagai variabel moderator. Studi ini dilatarbelakangi oleh fenomena tantangan finansial yang dihadapi Perguruan Tinggi Keagamaan Kristen (PTKK) di Indonesia, seperti ketergantungan pada dana eksternal, penurunan jumlah mahasiswa, dan tuntutan akuntabilitas ganda kepada negara serta yayasan/gereja.Menggunakan Teori Keagenan (Agency Theory) sebagai landasan teoretis, penelitian ini memposisikan mekanisme tata kelola sebagai alat untuk memitigasi konflik kepentingan dan asimetri informasi antara prinsipal dan agen. Hasil analisis menunjukkan bahwa partisipasi anggaran berpengaruh positif terhadap kinerja keuangan dengan meningkatkan keselarasan tujuan dan tanggung jawab manajerial. Sistem pengendalian internal berperan signifikan melalui pengawasan formal, perlindungan aset, dan keandalan pelaporan. Selain itu, kompetensi SDM dan akuntabilitas terbukti berkontribusi langsung pada efektivitas pengelolaan dana dan transparansi institusi. Tingkat desentralisasi berperan sebagai variabel moderator yang memperkuat hubungan faktor-faktor tersebut terhadap kinerja keuangan.Temuan ini memberikan implikasi praktis bagi pengelola PTKK untuk meningkatkan kapasitas SDM dan memperkuat sistem kontrol internal guna mencapai keberlanjutan operasional dan mutu pendidikan. Penelitian ini mengisi celah literatur mengenai tata kelola keuangan pada institusi pendidikan berbasis keagamaan yang memiliki karakteristik unik.
The Influence of Artificial Intelligence on Readiness and Acceptance of Technology in E-Commerce Naskiroh Naskiroh; Dina Nurqolbiyah; Winarti Winarti; Ida Rosnidah; Firman Hidayat
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.1170

Abstract

The use of artificial intelligence in e-commerce makes it easier for users to do online shopping. However, user data collection carried out by artificial intelligence in e-commerce can be misused. This is a shift in intention to adopt artificial intelligence in e-commerce. This study aims to identify the factors that impact the adoption of artificial intelligence in the field of e-commerce. The technology readiness model and the technology acceptance model are both utilized in this study. Data was collected from 283 students who have done shopping in e-commerce. The data collected will then be analyzed using SEM-PLS. The findings suggest that optimism, innovativeness, and discomfort have a role in shaping the acceptability of artificial intelligence in e-commerce, through the perceived ease of use and perceived usefulness. However, research findings suggest that there is no correlation between insecurity and the perceived ease of use and usefulness. The findings suggest that the way users view the ease of use, and the utility of artificial intelligence technology directly influences their acceptance of it in e-commerce, which is then through in their intention to use it. The result of this study can be used by online businesses to apply TAM and technology readiness models to maximize the use of AI in e-commerce.
Co-Authors Aan Jaelani Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Apri Dwi Astuti Arief Prayitno Arinal Muna Arinal Muna Dian Hartika Dina Nurqolbiyah Evi Lativah Faoziyyah Isfahani Fariani, Nelia Firman Hidayat Gina Arasy Noer Hadyati, Siti Nur Hery Nariyah Hidayat, Firman Iim Rohimatun Nahdiyyah Irwan Sutirman Irwan Sutirman Wahdiat Jumantara, Gusye JUWENAH JUWENAH Kamarudin &#039; Karnata Kanata Kartono Kartono , Krisdiana Krisdiana, Krisdiana Maruwah, Intan Nur Meilani, Avivah Moh. Taufik Hidayat Mohamad Taufik Hidayat Musyaffi, Ayatulloh Michael Naskiroh Naskiroh Naskiroh, Naskiroh Nelia Fariani Nova Firdausi Nuramelia, Alya Nurfahmi, Ilham Nurqolbiyah, Dina Nursahidin, Nursahidin Pricilia Manopo Putri Viona Pansesti Putri, Adinda Felisa Rawi &#039; Ridayanti, Hilda Rindiani, Rindiani Salta Salta, Salta Sepriati, Umi Siska Ernawati Fatimah Siti Nur Hadiyati Sumantri Hanif Wardana Sumartinih, Anita teddy Tifani, Mutiara Wati, Nisa Nila Wijaya, Nela Nafilah Winarti Winarti Winarti Winarti Wiwit Apit Sulistyowati Yanti, Lutvi Zaafaranie, Sahnon Dhabit