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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Fokus Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Distribusi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Jurnal Ners Jurnal Bina Manajemen Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) International Journal of Multidisciplinary Approach Research and Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI Jurnal Manajemen, Bisnis dan Kewirausahaan Economics and Business Management Journal
Diah Hari Suryaningrum
Department Of Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia
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Community Health Centers Performance: The Need for Innovation, Transformational Leadership, and Effective Internal Control Systems Diah Hari Suryaningrum; Adhyanti Adhyanti; Nania Nuzulita
Jurnal Ners Vol. 9 No. 3 (2025): JULI 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i3.45838

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal terhadap kinerja Puskesmas dengan intensitas inovasi sebagai variabel mediasi dan peran moderator kepemimpinan transformasional dalam hubungan tersebut. Penelitian ini mengacu pada teori Resource-Based View (RBV), Innovation System, dan New Public Management (NPM). Penelitian ini menggunakan metode kuantitatif dengan data primer. Para pengelola puskesmas di Indonesia merupakan populasi penelitian dan teknik sampling dengan menggunakan teknik purposive sampling. Berdasarkan 160 kuesioner yang dapat diolah, hasil penelitian membuktikan bahwa kinerja Puskesmas dipengaruhi oleh sistem pengendalian internal, baik secara langsung maupun melalui intensitas inovasi sebagai variabel mediasi. Selain itu, kepemimpinan transformasional terbukti memperkuat pengaruh sistem pengendalian internal dengan kinerja Puskesmas. Namun, hubungan antara sistem pengendalian internal dengan intensitas inovasi dan antara intensitas inovasi dengan kinerja Puskesmas tidak dimoderasi oleh kepemimpinan transformasional. Implikasi dari penelitian ini memberikan wawasan bagi praktisi dan pembuat kebijakan untuk merancang strategi pengelolaan sistem pengendalian internal yang lebih optimal dengan mempertimbangkan aspek kepemimpinan dan inovasi dalam meningkatkan mutu pelayanan kesehatan.
DETERMINAN KEPUTUSAN BERUTANG MELALUI FINTECH LENDING Agustina, Vittya Nirmala Tri; Suryaningrum, Diah Hari
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2536

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang diperkirakan memengaruhi keputusan individu dalam berutang melalui fintech lending, dengan menggunakan pendekatan Technology Acceptance Model (TAM) serta teori prospek. Variabel yang dianalisis mencakup persepsi manfaat, persepsi risiko, kesehatan finansial, dan persepsi terhadap kemudahan penggunaan. Pendekatan penelitian bersifat kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada responden terpilih. Populasi penelitian mencakup pengguna layanan fintech lending dari generasi milenial, yakni individu yang lahir antara tahun 1981 hingga 1996, dengan total sebanyak 41.044.778 orang. Dari populasi tersebut, sebanyak 152 responden dipilih sebagai sampel menggunakan metode stratified random sampling. Analisis data dilakukan menggunakan metode SEM-PLS melalui bantuan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa persepsi manfaat, kesehatan finansial, dan persepsi kemudahan penggunaan memiliki pengaruh positif dan signifikan terhadap keputusan berutang melalui fintech lending. Sementara itu, persepsi risiko menunjukkan pengaruh negatif yang juga signifikan. Temuan ini memberikan kontribusi praktis bagi penyedia layanan fintech lending dalam memahami perilaku pengguna, serta kontribusi akademik berupa pemodelan teoritis yang menggabungkan TAM dan teori prospek dalam konteks keuangan digital. Kata Kunci: fintech, technology acceptance model, lendingABSTRACTThis study aims to examine the factors that influence individuals' borrowing decisions through fintech lending platforms by integrating the Technology Acceptance Model (TAM) and Prospect Theory. The variables tested include perceived usefulness, perceived risk, financial health, and perceived ease of use. A quantitative approach was applied, utilizing primary data collected through questionnaires distributed to selected respondents. The target population comprised millennial users of fintech lending services—individuals born between 1981 and 1996—totaling approximately 41,044,778 people. From this population, 152 respondents were selected using stratified random sampling. Data were analyzed using the SEM-PLS method with the assistance of SmartPLS version 4.0 software. The results indicate that perceived usefulness, financial health, and perceived ease of use have a positive and significant impact on borrowing decisions via fintech lending. Conversely, perceived risk has a negative and significant influence. This study contributes practically by offering insights for fintech providers to better understand user behavior, and academically by expanding the application of TAM and Prospect Theory within the context of digital financial decision-making. Keywords: fintech, technology acceptance model, lending
PENGARUH PENGELUARAN PEMERINTAH SEKTOR KESEHATAN DAN PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA (IPM): (Studi Pada Pemerintah Provinsi di Indonesia Tahun 2017-2021) Damayanti, Atika Putri; Suryaningrum, Diah Hari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1733

Abstract

This study aims to test and analyze the effect of government expenditure on the health and education sectors on HDI. This research uses a quantitative approach. The population of this research was provincial governments in Indonesia in 2017-2021, and purposive sampling was used to select the research sample. The research sample amounted to 31 with a period of 5 years, which means the total amount of data is 155. The data analysis technique uses panel data regression analysis assisted by the Eviews application. The findings of this study are that government expenditure on the health sector does not affect HDI. In contrast, government expenditure on education affects HDI and its components, namely life expectancy, education, and per capita expenditure. This study implies that the management of health and education funds needs to be optimized to improve human development. The government needs to think carefully about how to use these funds effectively and on target. A well-targeted budget allocation will support the achievement of increased human development.
Prosedur Audit Deposito Perguruan Tinggi Negeri Badan Hukum X Oleh KAP Kanaka Puradiredja Suhartono (Cabang Surabaya) Muhammad Yusril Rizky Affandi; Diah Hari Suryaningrum
Economics And Business Management Journal ( EBMJ ) Vol. 2 No. 03 (2025): Economics And Business Management Journal (EBMJ)
Publisher : Rey Media Grafika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66084/ebmj.v2i03.382

Abstract

Tujuan penelitian ini adalah untuk melakukan analisis prosedur audit deposito Perguruan Tinggi Negeri Badan Hukum X yang dilakukan Kantor Akuntan Publik Kanaka Puradiredja Suhartono (Cabang Surabaya). Jenis penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Prosedur pemeriksaan deposito Perguruan Tinggi Negeri Badan Hukum X oleh Kantor Akuntan Publik Kanaka Puradiredja Suhartono (Cabang Surabaya) dimulai dengan meminta daftar rincian deposito, pemeriksaan kesesuaian saldo dengan buku besar dan neraca, perhitungan bunga bersih deposito, dan konfirmasi bank. Hasil penelitian menunjukkan bahwa Perguruan Tinggi Negeri Badan Hukum X telah tersaji dengan sesuai dan tidak ada perbedaan yang material.
Pengaruh Literasi Keuangan, Teknologi Keuangan dan Efikasi Keuangan Terhadap Inklusi Keuangan pada Era Digital dengan Perilaku Keuangan sebagai Variabel Mediasi Tri Wahyuni, Mira; Sucahyati, Diarany; Hari Suryaningrum, Diah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5400

Abstract

This research investigates the connection between financial literacy, financial technology, financial efficacy, financial inclusion and financial behavior on the digital era. This study utilizes the theory of planned behavior (TPB). The method of gathering data applied was stratified judgmental sampling utilizing a questionnaire with a population of undergraduate accounting students in East Java resulting in 110 samples from Airlangga University, UPN Veteran Jawa Timur, and Terbuka University. PLS-SEM was employed as a technique for data analysis with produced research findings, namely financial literacy, financial technology has a positive effect on behavior and financial inclusion, and financial behavior has a positive effect on financial inclusion. In addition, financial behavior is able to mediate the effect of financial literacy and financial technology on financial inclusion. However, financial efficacy has no effect on behavior and financial inclusion and financial behavior cannot mediate the effect of financial efficacy on financial inclusion.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
The Importance Of E-Commerce, Financial Technology, And Financial Performance For MSMEs Business Sustainability Nadila Maharani Putri; Diah Hari Suryaningrum
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7012

Abstract

This research investigates how e-commerce, financial technology, and financial performance impact the sustainability of MSMEs businesses in Banyuwangi District East Jawa, Indonesia. Employing a quantitative approach, the study utilizes primary data collected through a questionnaire. The target population comprises 297,706 MSMEs in Banyuwangi District East Jawa, Indonesia. A purposive sampling method was used to select 140 respondents. Data analysis was conducted using SEM-PLS with SmartPLS software version 4.0. The findings reveal that e-commerce significantly influences the sustainability of businesses. Financial technology affects business sustainability. Financial performance affects business sustainability. The implication is that there is a need to hold programs that encourage MSMEs to use e-commerce and financial technology to support sustainable economic growth while strengthening the business sustainability of MSMEs.
Implementasi Penerapan Prinsip Corporate Social Responsibility (CSR) Bidang Lingkungan pada CV Batik Murni Nela Nafaza Kumala; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.304

Abstract

Corporate Social Responsibility (CSR) is one of the important points that need to be done by every business actor in carrying out their business activities. However, in its implementation, there are still many business actors who do not care about their social responsibility, especially in the environmental field. The absence of the application of Corporate Social Responsibility (CSR) principles in the environmental field can pollute the area around industrial sites. In addition, poor CSR implementation can also endanger the health of the surrounding community. Therefore, the author conducted research on the implementation of CSR principles in the environmental field in CV Batik Murni. The purpose of writing this research is to find out how CSR is implemented in CV Batik Murni, whether it has been implemented properly or not. In this study, the author uses a qualitative research method with a descriptive analysis approach. In this research, the author uses primary data and the data collection method is carried out by interviews, observations, and documentation. The result of this research is that CV Batik Murni has implemented the principles of Corporate Social Responsibility (CSR) in the environmental sector well. This is evidenced by the availability of Wastewater Treatment Plants (IPAL) and recycling fabric waste in the form of defective fabrics and patchwork.
Meninjau Perlakuan Akuntansi Pelaku UMKM Batik Murni atas Produk Cacat dan Rusak Alma Athif Fabian; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.305

Abstract

Defective and damaged products are often seen as a burden in the production process, but if handled according to the appropriate accounting guidelines, both can have a value that can be optimized. This research aims to review how the treatment of defective and damaged products is applied in UMKM Batik Murni. The results of the study indicate that the lack of classification and systematic accounting records leads to losses that are not clearly identified. The method used in this research is a qualitative research approach. The data collection methods in this study are interviews, observations, documentation, and literature studies. This research uses descriptive analysis methods as a data analysis technique, which involves describing the findings obtained from interviews with the business owner.
Analisis Sistem Akuntansi Pengadaan Barang Habis Pakai Pada Markas PMI Kota Madiun Selin Manisa; Diah Hari Suryaningrum
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.306

Abstract

The purpose of this study is to analyze the accounting system for the procurement of consumables at the Madiun City Headquarters of the Indonesian Red Cross (PMI) which is an important part of the operations of a non-profit organization. Procurement of consumables, such as stationery, medicines, and other logistical needs, must be managed in an orderly manner so as not to interfere with the smooth running of humanitarian services. This research was conducted using descriptive qualitative method through interviews with related parties, as well as analysis of official procurement documents. The results showed that the procedure for submitting and approving goods at PMI Madiun City was carried out systematically. However, the recording system is still manual and not fully integrated digitally, which risks hampering the speed and accuracy of financial reporting. Therefore, it is necessary to develop a digitalized accounting system to strengthen internal control and transparency in logistics management. The findings are expected to be an input in improving the quality of consumable goods management in non-profit organizations such as PMI.
Co-Authors Abdillah, Muhammad Nauval Rizki Adam Firdaus Adhyanti Adhyanti Adinda Ayu Jelita Putri Adzroo, Naomi Ulayya Agustina, Vittya Nirmala Tri Alifia Riyadlotus Sholihah Allisa, Safiah Allysa Sharfina Jasmine Hidayat Alma Athif Fabian Amar, Muhammad Khoirul Arie Kusuma Dewa Arie Kusuma Dewa Aryo Prakoso Atika Putri Damayanti Aulia, Febrissa Putri Avi Sunani Azahro, Inayatul Sabilla Bagus Rizky Adityawan Baihaqqi, M. Faizal Bima Akmal Fatkhurozi Budiwitjaksono, Gideon Setyo Damayanti, Atika Putri Damayanti, Sindhi Deby Andriani Jumaroh Dewi, Pintari Annisa Sukmanani Donny Dwi Cahyadi Dyta Listalia Edo, Kalvin Endah Susilowati Erna Sulistyowati Fadila, Ririn Nur Fahrul Razi Farizi, M. Harit Fatma Yunita Aprilia Firzano Triardanaputra Silalahi Firzano Triardanaputra Silalahi Fitri, Anindo Saka Gading Tio Yuniar Gading Tio Yuniar Gita Warastri, Reyka Martina Hakim Hakim Hanif, Diva Aulia Hardiyanti, Elvina Hardjatie, Susi Hatif Haqqi, Muhammad Henoch Setyo Purnomo Henoch Setyo Purnomo I Wayan Wisnu Utama Ignathia Martha Hendrati Indah kirana, Nanda wahyu Indrawati Yuhertiana Isti Choiril Mala Izaak, Wilma Cordelia Joicenda Nahumury Kenanya, Zerahya Khansa Hasna Khairunnisa Khansa Hasna Nur Khairunnisa Luluk Desva Fitriah Masarrah, Syalia Moh. Frisal Al-Gamar Muhammad Azizi Yusuf Muhammad Yusril Rizky Affandi Munari Munari Nadila Maharani Putri Nania Nuzulita Nela Nafaza Kumala Novia Putri Ayu Wulandari Nurdin , Omair Davy Zakaria Nuril Ade Pramudita Nuril Ade Pramudita Nurjanti Takarini Oktavia, Hefi Dwi Oktavia, Hefi Dwi Pratiwi, Dewi Suryanita Puspanagari Putri Ridanti Putra, Muhammad Rafito Kirana Putri Farnisa Wahida Putri Hardian, Qanita Marsha Putri, Amelia Rahmawati, Aprillia Ramadhaning, Dea Nur Rika Rudiatun Rinata, Olbi Susila Sabrina Berliani Soedradjat Sal-Sabilla Narita Kusnadi Saleh, Ghiga Rachmawati Salsabilla Narita Kusnadi Sari Andayani Sari Andayani Satriabayu Rifantama Selin Manisa Sephia Ayu Permatasari Shanaz Anggita Utari Silvia Dwi Cahyani Sofiyulloh, Mohammad Sucahyati, Diarany Sukiswo, Helmy Wahyu Tannar, Oriza Tansen Bavi Adibrata Kristanto Thalib, Najdah Tri Wahyuni, Mira Utama, I Wayan Wisnu Wardhatul Islamyi, Fiya Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yuliawati, Ira Sukma Yuniar, Vidya Dwi