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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Environmental, Sustainability, and Social Science Jurnal Abdimas Sangkabira International Journal Administration, Business & Organization International Journal of Business and Applied Economics (IJBAE) Jurnal Pepadu Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi Dharma: Jurnal Pengabdian Masyarakat
Eni Indriani
Lecturer at Faculty of Economics and Business University of Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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Digitalization of Financial Reports in BUMDES in Gunungsari District Rohadi, Akbar Fitra; Indriani, Eni
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11220

Abstract

This research aims to evaluate the implementation of digitalization of financial reports in Village-Owned Enterprises (BUMDes) in Gunungsari District. Digitizing financial reports is an effort to increase transparency, accuracy and efficiency in BUMDes financial management. The research method used is a qualitative approach, which involves in-depth interviews with BUMDes managers in Gunungsari District and direct observation. The results of this research show that BUMDes in Gunungsari sub-district have implemented digital-based technology, but this is only for promotional and marketing activities, but for financial reports they still use a simple system.
Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size Mentari, Citra; Indriani, Eni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2361

Abstract

Financial statement fraud is common in Indonesia, especially in the financial sector. The focus of this research is to evaluate whether the six elements of the fraud hexagon theory affect the false financial statements of companies in the financial industry. These six elements are proxied by the variables stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor switching), capability (change in director), ego (arrogance), and collusion. This study also statistically analyzes whether firm size can moderate the influence of these variables. The research population includes all financial companies listed on the Indonesia Stock Exchange in 2020–2022, both banking and non-banking subsectors. The purposive sampling method was used as a sample selection, and a total of 288 data points from 96 companies were collected. E-Views 12 software was used for data analysis. The coefficient of determination test, moderation test, hypothesis test (F and t), panel regression (chow and lagrange multiplier), and descriptive statistical analysis are the methods used to analyze the data. The results show that almost all independent variables in this study do not have a significant effect on fraudulent financial statements; the only variable that has a positive coefficient value is the auditor switching variable. The moderation test results show that company size as a moderating variable decreases the effect of auditor switching on unauthorized financial statements. However, firm size cannot moderate factors such as financial stability, ineffective monitoring, a change in director, arrogance, and collusion. Keywords: Financial Sector; Firm Size; Fraud Hexagon; Fraudulent Financial Statement
Analisis Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Utami Putri, Yola Farista; Indriani, Eni; Hudaya, Robith
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Data populasi diambil dari perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangan dan terdaftar di PROPER dari 2017-2021. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 28 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan teknik analisis data analisis regresi berganda menggunakan software SPSS 25. Hasil dari penelitian ini menemukan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, kinerja lingkungan berpengaruh signifikan terhadap nilai perusahaan, biaya lingkungan berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening, dan biaya lingkungan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening.
Pengaruh Kinerja Keuangan Terhadap Risiko Investasi Saham Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2022 Aprilia, Ikka; Indriani, Eni; Mariadi, Yusli
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.976

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh kinerja keuangan terhadap risiko investasi saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Pendekatan yang digunakan dalam penelitian yaitu pendekatan kuantitatif. Sampel yang digunakan dalam penelitian yaitu sebanyak 42 sampel perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022 dan penelitian ini menggunakan data sekunder.Model regresi berganda digunakan untuk mengukur variabel dependen yaitu Risiko Investasi Saham yang di proksikan dengan Beta Saham. Sedangkan variabel independen adalah kinerja keuangan yaitu rasio keuangan yang di proksikan dengan current ratio, total assets turn over, debt to equity ratio dan return on equity. Purposive sampling sebagai tekhnik pengambilan sampel. Penelitian ini menggunakan program SPSS versi 25 untuk regresi berganda sebagai teknik analisis data.Hasil pengujian menunjukkan bahwa current ratio, debt to equity ratio dan return on equitytidak berpengaruh terhadap beta saham dan hanya total assets turn over yang berpengaruh terhadap beta saham.
Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan (pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Muhsin, Nurul Izza Nujumuddin; Indriani, Eni
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1044

Abstract

This research is intended to examine the influence of good corporate governance, liquidity, company age, and leverage on reporting time measurements in manufacturing companies listed on the IDX for the 2020-2022 period. The type of research used is associative quantitative research. The sample was obtained using a purposive sampling method and 20 companies were selected whose data would be analyzed using the logistic regression method. Based on the results of data processing, it can be concluded that good corporate governance variables, liquidity variables and company age have a significant effect on reporting time, while the leverage variable has no effect on reporting time.
IMPLEMENTING DIGITAL ACCOUNTING INFORMATION SYSTEMS TO ENHANCE FINANCIAL GOVERNANCE IN VILLAGE-OWNED ENTERPRISES (BUMDES): EVIDENCE FROM WEST LOMBOK, NTB Indriani, Eni; Martiningsih, Rr. Sri Pancawati; Inapty, Biana Adha
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.735

Abstract

This study analyzes the implementation of digital accounting information systems to strengthen financial governance in Village-Owned Enterprises (BUMDes) in West Lombok Regency, Indonesia. The research explores user readiness, perceived usefulness, and ease of use in adopting digital financial systems using the Rapid Application Development (RAD) method integrated with the Technology Acceptance Model (TAM). A qualitative-descriptive approach was employed, combining pre-tests, post-tests, field observations, and in-depth interviews with BUMDes managers, village facilitators, and development advisors. The findings reveal that introducing digital accounting systems significantly improved financial reporting accuracy, transparency, and timeliness, particularly among BUMDes with proactive leadership and higher digital literacy. The TAM analysis confirms that perceived usefulness and ease of use strongly influence user acceptance and continued utilization of digital systems, while organizational support and training serve as critical mediating factors. The study demonstrates that digitalization enhances accountability and operational efficiency from a governance perspective, but sustainable transformation requires continuous human resource development through structured education and technical mentoring. Theoretically, this research contributes to extending the TAM framework within community-based financial institutions, illustrating the socio-technical nature of digital transformation in rural contexts. Practically, the results emphasize the need for integrated policy support, including standardized reporting templates, digital infrastructure provision, and incentive-based training for BUMDes managers. Future studies should adopt a longitudinal and mixed-method approach to evaluate long-term impacts and financial performance outcomes.
Pengaruh Literasi Keuangan Dan Kepribadian Wirausaha Terhadap Kinerja Manajerial pada UMKM Di Sukarara Lombok Tengah Saupiati, Intan artika; Indriani, Eni
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.1876

Abstract

This study aims to analyze the influence of financial literacy and entrepreneurial personality on the managerial performance of MSME actors in Sukarara Village, Central Lombok. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 32 MSME actors selected through purposive sampling. The results indicate that partially, financial literacy has a positive and significant effect on managerial performance, while entrepreneurial personality shows no significant effect. Simultaneously, both variables do not significantly affect managerial performance, with an adjusted R² of 9.5%. This suggests that other factors play a more dominant role in influencing managerial performance. The study recommends continuous improvement in financial literacy and a holistic approach including external variables such as market access and technology to comprehensively enhance MSME managerial performance.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Pengaruh Penggunaan Teknologi Informasi dan Komunikasi terhadap Kinerja UKM di Kota Bandung pada Masa Pandemi Covid-19 Indriani, Eni; Husnun Salma, Neng Debi Husnun Salma
International Journal Administration, Business & Organization Vol 2 No 3 (2021): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.198 KB) | DOI: 10.61242/ijabo.21.149

Abstract

In this study, researchers drew on the performance of SME employees in Bandung City during the pandemic. At Small and Medium Enterprises (SMEs) in Bandung, where employees use information and communication technology that is incompatible with their function, such as skills in applying computer and internet-based information and communication technology. The purpose of this study is to analyze the effect of information technology on the performance of SMEs in Bandung. The method used in this research is descriptive method with a quantitative approach using one variable. The data analysis used in this study was carried out by means of validity tests, reliability tests, classical assumptions (consisting of normality tests and heteroscedasticity tests), simple linear regression analysis, and simple correlation. The data methods used were questionnaires and literature study. The results showed that the variables of information and communication technology had an effect on the performance of SMEs.
Co-Authors Adjie, Hendra Cahyo Anjani, Alivia Saktia Aprilia, Ikka Biana Adha Inapty, Biana Adha Dewi H, Rento Dwi Astuti, Baiq Rosyida Elin Erlina Sasanti Farmasari, Santi Feryansyah Hakiki, Mirzan Hasniati, Hasniati Hilendri, Bq. Anggun Husnun Salma, Neng Debi Husnun Salma Huza, Thufael Amrad Ida Ayu Ratih Manuari Iman Waskito Isnawati Isnawati Karim, Nina Karina Kartikasari, Nungki Khotmi, Herawati Lenap, Indria Puspitasari Lestari, Baiq Anggun Hilendri Listantia, Nora Lukman Effendy, Lukman Maryam, Rosliana Aledia Mentari, Citra Mentari, Mila Muhsin, Nurul Izza Nujumuddin Nida, Desak Rurik Pradnya Paramitha Nurabiah, Nurabiah Pancawai M., Rr. Sri Putri, Dina Amalya Rini Ridhawati Rispawati, Dewi Robith Hudaya Rohadi, Akbar Fitra Rosika, Herliana Rr. Sri Pancawati Martiningsih Safitri, Riska Meliana Saupiati, Intan artika Suhaedi, Wirawan Supriastuti, Eko Suryantara, Adhitya Bayu Utami Putri, Yola Farista Wadi, Hairil Widia Astuti Widyastuti Widyastuti YUSLI MARIADI