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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Gorontalo Accounting Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Impresi Indonesia Journal Of World Science AKADEMIK: Jurnal Mahasiswa Humanis Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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The Effect of Financial Literacy, Digital Payment, and Digital Accounting on the Financial Performance of MSMEs in Gebang District Adyatma Kautsar; Irwan Sutirman Wahdiat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.807

Abstract

This study aims to analyze the effect of financial literacy, digital payment, and digital accounting on the financial performance of MSMEs in Gebang District. This study uses a quantitative approach with primary data obtained through a questionnaire with a 1-5 Likert scale. The population in this study were MSMEs in Gebang District with a sample size of 122 MSME players. The analysis techniques used in this study were descriptive statistical analysis, validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-test, F-test, and coefficient of determination using SPSS 27. The results showed that financial literacy and digital accounting had a positive and significant effect on financial performance, with digital accounting being the most dominant factor through recording efficiency. Conversely, digital payment had a significant but negative effect. This was due to the administrative costs of transactions, which reduced profit margins, and liquidity constraints due to the settlement time lag, which hampered daily capital turnover. This study suggests that MSMEs optimize their digital accounting systems and be more careful in managing digital payment service costs.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE, SOCIAL RESPONSIBILITY ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Muhammad Rafi Taqiyuddin; Irwan Sutirman Wahdiat
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.826

Abstract

This study aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a moderating variable. The research object is financing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses an associative quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 12 companies as research samples. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the help of SPSS software. The research findings indicate that Good Corporate Governance has a positive and significant effect on Firm Value. In contrast, Corporate Social Responsibility does not have a significant effect on Firm Value. The moderating test results show that Financial Performance can moderate the effect of GCG on Firm Value in a weakening direction, but Financial Performance cannot moderate the effect of CSR on Firm Value.
Village Budgeting, Competence, and Their Impact on Organizational Performance and Community Satisfaction Risa Amelia; Fina Maulida; Irwan Sutirman Wahdiat
Journal of World Science Vol. 3 No. 6 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i6.616

Abstract

Village governments play an important role in enhancing national development through effective budget management. Proper management of village funds can help improve organizational performance and community satisfaction. This study aims to identify the factors influencing village accountability in managing the Village Fund Budget and the competencies of Village Apparatus related to organizational performance. The research method used is qualitatif. The sampling technique used is purposive sampling, with respondents consisting of officials and the community in Beber Village. Data were obtained through a survey of 48 respondents. The results show that the accounting system affects the accountability of Village Fund Budget management, while the competence of village apparatus does not significantly affect the accountability of Village Fund Allocation management. This study implies that improving the village accounting system can enhance the accountability of village fund management, even though increasing the competence of village apparatus does not directly enhance such accountability. This indicates the need to focus on improving village accounting systems and procedures to achieve more accountable budget management.
Alignment of Employee Competencies, Information Technology, Accounting Information Systems as the Key to Organisational Performance (Case Study on Manufacturing Company) Adam Gotama; Irwan Sutirman Wahdiat
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 6 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i6.207

Abstract

This investigation aimed to assess the influence of Employee Competence, Information Technology, and Accounting Information Systems on the performance of CV Nurissah Company. The goal was to enhance the operational outcomes of the organization. The study employed multiple linear regression techniques for data analysis, utilizing the SPSS software for data processing. Data were gathered through questionnaires distributed among 95 staff members at CV Nurissah Company. The findings of this research reveal that (1) employee competence exerts a positive impact on organizational performance; (2) the utilization of information technology enhances organizational performance; (3) the implementation of accounting information systems contributes positively to organizational performance; and (4) the combined effect of employee competence, information technology, and accounting information systems significantly boosts organizational performance.
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 Effect of Capital Expenditure, Local Revenue, and Employee Expenditure on Local Government Financial Performance Gina Fadilah; Irwan Sutirman Wahdiat
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.329

Abstract

This research investigates the determinants of Financial Performance in District/City Governments in West Java (2021-2024). Using Institutional Theory and a quantitative approach, the study analyzes 99 observations from audited Budget Realization Reports (LRA). The regression model is highly robust 96.7% is the coefficient of determination (R). The results reveal that Locally-Owned Revenue (PAD) has a positive and significant effect and serves as the primary driver of execution. Conversely, Capital Expenditure and Personnel Expenditure exert significant negative pressure, reflecting fiscal rigidities and high maintenance burdens. While PAD is a component of the autonomy ratio, its positive impact reflects genuine managerial capacity in internalizing decentralization pressures. The study recommends prioritizing PAD digitalization and conducting rigorous spending reviews to enhance fiscal efficiency.
Co-Authors Adam Gotama Adyatma Kautsar Aoliyah Firasati Febrianti, Karina Fitria Fina Maulida Gina Fadilah Hannagara, Haidar Ahmad Ida Rosnidah Juwenah Juwenah JUWENAH JUWENAH Juwenah Juwenah Karina Fitria Febrianti Krisdiana Krisdiana Krisdiana Krisdiana, Krisdiana Mohammad Syarif Muhammad Farhan Muhammad Rafi Taqiyuddin Natalia, Helfi Pratamana, Febri Aji Pricilia Manopo R. Sriristanti Rahman, Rezaldy Al Risa Amelia Siti Nur Hadiyati Supriatna, Yana Achmad