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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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Impresi Indonesia Journal Of World Science AKADEMIK: Jurnal Mahasiswa Humanis Journal of Information Systems and Technology Research Return : Study of Management, Economic and Bussines Inkubis: Jurnal Ekonomi dan Bisnis INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Indonesian Journal of Advanced Research (IJAR) IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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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.
The Effect Of Value-Added Tax (Vat) Rate Increase Policy On Inflation Rate, Public Consumption, And Welfare In Indonesia Mega Orvala Puteri; Lipa Alipah; Irwan Sutirman Wahdiat
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i11.861

Abstract

This study aims to determine the impact of an increase in the Value Added Tax (VAT) rate on the inflation rate, public consumption patterns, and welfare in Indonesia. VAT is one of the important tools in fiscal policy that contributes greatly to state revenue. The policy of increasing the VAT rate from 11% to 12% in Indonesia is designed to strengthen state revenue in order to support fiscal expenditure, but this policy also has the potential to affect the inflation rate, people's purchasing power, and general economic welfare. This study adopts a quantitative approach by utilizing secondary data in the form of inflation rates, public consumption, state revenue, and VAT rates for the period 2019 to 2023, obtained from the Central Statistics Agency (BPS). The analytical method used is linear regression, which is a hypothesis test to identify the relationship between variables. The results show that the increase in VAT rates has a positive but insignificant effect on inflation and public consumption. On the other hand, the increase in VAT rate has a positive and significant impact on state revenue, with a contribution of 97.4% to the increase in total tax revenue. This finding indicates that although people's purchasing power has not decreased drastically, the government still needs to consider the long-term impact of this policy on economic welfare.
The Influence of Local Culture and Traditional Values on Accounting Practices and Their Implications for the Accountability of Islamic Boarding School Education Units in West Java Vinny Fahrunnisa; Ida Rosnidah; Irwan Sutirman Wahdiat
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.5471

Abstract

The background of this research is based on the fact that the financial governance of Islamic boarding schools is not only influenced by the demands of administrative professionalism, but also by local culture and traditional Islamic values ​​that live within the Islamic boarding school community. This study aims to analyze the influence of local culture and traditional values ​​on accounting practices and their implications for the accountability of Islamic boarding school educational units in West Java. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through the SmartPLS 4 application. The study population is the managers of Islamic boarding school educational units in West Java. The research sample of 128 respondents was selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using an inner model. The results of the study indicate that local culture has a positive and significant effect on accountability and accounting practices. Traditional values ​​have a positive and significant effect on accounting practices, but do not have a significant direct effect on accountability. Accounting practices have a positive and significant effect on accountability and are the most powerful variables in explaining institutional accountability. Mediation testing shows that accounting practices partially mediate the influence of local culture on accountability, and fully mediate the influence of traditional values ​​on accountability. In addition, the R-square value indicates that the model has good explanatory power, where accountability can be explained by 71.1% and accounting practices by 63.6% by the constructs in the research model. This study concludes that accountability in Islamic boarding school education units in West Java is not sufficiently built only through the strength of local culture and traditional values, but requires the institutionalization of these values ​​into orderly, transparent, and accountable accounting practices.
Determinants of Management Control Systems Effectiveness and MSME Performance: An RBV–Contingency Theory Integration (Micro, Small, and Medium Enterprises (MSMEs) in Region III Cirebon, Indonesia) Irwan Sutirman Wahdiat; Krisdiana Krisdiana
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.395

Abstract

Background: Grounded in Resource-Based View (RBV) and Contingency Theory, this study examines how Intellectual Capital, Lean Manufacturing, Organizational Culture, External Environmental Uncertainty, and Digitalization affect the effectiveness of Management Control Systems (MCS), and how MCS mediates the performance of MSMEs. Objective: This study analyzes the determinants of MCS effectiveness and their impact on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Region III Cirebon, Indonesia, and develops an integrative RBV–Contingency Theory model that positions MCS as the central mediating mechanism, representing the study's key theoretical novelty. Methods: This explanatory quantitative study collected data from 215 MSME owners and managers using purposive sampling and analyzed them using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results: Intellectual Capital, Lean Manufacturing, Organizational Culture, External Environmental Uncertainty, and Digitalization each have a positive, significant effect on MCS effectiveness, with External Environmental Uncertainty the strongest predictor, followed by Intellectual Capital and Digitalization. MCS positively affects MSME performance and significantly mediates the relationship between the five antecedents and organizational performance, confirming the relevance of RBV and Contingency Theory in transforming internal resources and external conditions into superior performance. Conclusion: This research contributes theoretically to MCS literature and offers practical implications for MSME managers and policymakers seeking to strengthen business competitiveness and resilience amid a dynamic business environment.
The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia Raynaldi Raynaldi; Irwan Sutirman Wahdiat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4165

Abstract

This research seeks to analyze, identify, and assess the impact of character, capacity, and collateral on the factors leading to non-performing loans in the city of Cirebon, using banks as the analytical unit. A non-performing loan refers to credit that is overdue for a specific duration, typically exceeding 90 or 180 days. Such loans arise when the borrower fails to meet their repayment obligations as per the terms agreed upon by both parties. Non-performing loan denotes a situation where a client is unable to settle their debts with the bank punctually. This study employs a quantitative approach to select the sample, which consists of 48 bank employees in Cirebon, analyzed through classical assumption methods to test the research hypothesis. The statistical analysis indicates that the character variable significantly influences the incidence of non-performing loans, the capacity variable has a notable influence on the occurrence of non-performing loans, and the collateral variable also significantly impacts the occurrence of non-performing loans.
Co-Authors Adam Gotama Adyatma Kautsar Aoliyah Firasati Aoliyah Firasati Arla Ainun Nasya 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 Lipa Alipah Mardi Mega Orvala Puteri Mohammad Syarif Muhammad Farhan Muhammad Rafi Taqiyuddin Nadhif Rifadh Pasya Natalia, Helfi Nisrina Qurrotul ’Aini Petrus Hery Setyo Nuryantoro Pratamana, Febri Aji Pricilia Manopo R. Sriristanti Rahman, Rezaldy Al Raynaldi Raynaldi Raynaldi Raynaldi, Raynaldi Risa Amelia Shandrina Agustin Rahayu Siti Nur Hadiyati Sri Marliana Supriatna, Yana Achmad Vinny Fahrunnisa Virgiawan Deshandrio