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PENGARUH SISTEM PENGENDALIAN INTERNAL, TATA KELOLA PERUSAHAAN, DAN KUALITAS LAPORAN KEUANGAN Anni Safitri; Kusuma Wijaya; Rizka Ariyanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 1 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

ABSTRACT This study aims to determine the extent of the influence of internal control systems, good corporate governance on the quality of financial reports. This research was carried out with a quantitative method, namely knowing the effect of the independent variables, namely the internal control system and good corporate governance with the dependent variable, namely the quality of financial reports. The population in this study were all employees at Bendan Pekalongan Regional Hospital and the sample of this study were 90 respondents. Data analysis was performed using multiple linear regression with analysis tools through SPSS 25. The results showed that the internal control system partially had no effect on the quality of financial reports.Meanwhile, good corporate governance partially affects the quality of financial reports, meaning that if good corporate governance increases, the quality of financial reports will also increase.Keywords: good corporate governance, internal control system, quality of financial reports ABSTRAKPenelitian ini bertujuan untuk mengetahui sejauh mana pengaruh system pengendalian internal, tata kelola perusahaan terhadap kualitas laporan keuangan.Riset ini dilaksanakan dengan metode kuantitaif yaitu mengetahui pengaruh variable independen yaitu system pengendalian internal dan tata kelola perushaan dengan variable dependen yaitu kualitas laporan keuangan.Populasi dalam penelitian ini yaitu seluruh pegawai yang ada pada RSUD Bendan Pekalongan dan sampel penelitian ini sebanyak 90 orang responden. Analisa data dilakukan dengan menggunakan regresi linier berganda dengan alat bantu analisis melalui SPSS 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal secara parsial tidak berpengaruh terhadap kualitas laporan keuangan. Sedangkan GCG secara parsial berpengaruh terhadap kualitas laporan keuangan, artinya jika tata kelola perusahaan meningkat maka kualitas laporan keuangan juga akan meningkat.Kata Kunci : tata kelola perusahaan, kualitas laporan keuangan, sistem pengendalian internal

ANALYSIS OF APBDeS MANAGEMENT IN IMPROVING THE ACCOUNTABILITY OF THE VILLAGE GOVERNMENT IN SEKARAN DISTRICT, LAMONGAN REGENCY kusuma Wijaya
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6257

The village is a social agency that has a very important position in the community. Based on Law Number 6 of 2014, it requires villages to be more independent in managing the government and various resources owned, including financial management and village-owned wealth. This study aims to find out how far the village government accountability principle is applied in the management of the Village Revenue and Expenditure Budget (APBDes) in Sekaran District Village, Lamongan Regency in 20 19-2021 through activities that include: Planning, Implementation, Reporting, and Accountability.The method used in this study is descriptive qualitative. This research was conducted in Sekaran District Village, Lamongan Regency. The object in this study is the Village Revenue and Expenditure Budget (APBDes) in Sekaran District, Lamongan Regency. Sekaran Subdistrict has 21 villages. The samples in this study took 8 (eight) villages in Sekaran District, Lamongan Regency. The villages include Bugel Village, Bulutengger Village, Karang Village, Kembangan Village, Latek Village, Siman Village, Trosono Village, and Kebalankulon Village.The results of this study show that the Village Government in Sekaran Subdistrict Village, Lamongan Regency has applied the principle of accountability in the management of the 2012019-2021 fiscal year APBDes. In general, the principle of accountability in Sekaran Subdistrict, Lamongan Regency, has been running well, although there are still weaknesses that still have to be corrected.Desa merupakan instansi sosial yang mempunyai posisi sangat penting di masyarakat. Berdasarkan UU Nomor 6 Tahun 2014, menuntut desa untuk lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya yang dimiliki, termasuk pengelolaan keuangan dan kekayaan milik desa. Penelitian ini bertujuan untuk mengetahui seberapa jauh penerapan prinsip akuntabilitas Pemerintah Desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Kecamatan Sekaran Kabupaten Lamongan tahun 2019-2021 melalui kegiatan yang meliputi: Perencanaan, Pelaksanaan, Pelaporan, dan Pertanggungjawaban.Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Penelitian ini dilakukan di Desa Kecamatan Sekaran Kabupaten Lamongan. Objek dalam penelitian ini adalah Anggaran Pendapatan dan Belanja Desa (APBDes) yang ada di Desa Kecamatan Sekaran Kabupaten Lamongan. Kecamatan Sekaran memiliki 21 desa. Sampel dalam penelitian ini mengambil 8 (delapan) desa di Kecamatan Sekaran Kabupaten Lamongan. Desa tersebut meliputi Desa Bugel, Desa Bulutengger, Desa Karang, Desa Kembangan, Desa Latek, Desa Siman, Desa Trosono, dan Desa Kebalankulon.Hasil penelitian ini menunjukkan bahwa Pemerintah Desa di Desa Kecamatan Sekaran Kabupaten Lamongan telah menerapkan prinsip akuntabilitas dalam pengelolaan APBDes tahun anggaran 2019-2021. Secara umum prinsip akuntabilitas di Desa Kecamatan Sekaran Kabupaten Lamongan sudah berjalan dengan baik, meskipun masih ada kelemahan yang masih harus diperbaiki.

Pengaruh Pengetahuan Lingkungan, Persepsi Dan Perilaku UMKM Batik Di Pekalongan Dalam Mengimplementasikan Green Economy Kusuma Wijaya; Siska Dewi; Anni Safitri
Jurnal Iqtisaduna Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v8i2.32286

In the era of transformation 5.0 as it is today, environmental sustainability is one of the common problems for all communities around the world. Pekalongan City is one of the centers of batik fabric industry in Indonesia. Several rivers in Pekalongan City are declared to have been polluted due to pollution of textile dye waste. The existing cloth factory in Pekalongan City dumps its waste directly into the river. MSMEs (Micro, Small & Medium Enterprises) are one of the economic actors that have such a large role in the national economy. The purpose of this study is to determine the influence of environmental knowledge, perceptions and behaviors of Batik MSMEs in Pekalongan in implementing the Green Economy. This study used quantitative methods and to process data using SPSS 20 from respondent data of around 97 from batik MSME actors in Pekalongan. From the results of this study, it shows that knowledge affects the perception of MSMEs in implementing the green economy. The perception oftheattitude of MSMEs in implementing the green economy. Knowledge affects the behavior of MSMEs in implementing the green economy through the perceptionof MSME practices. Keywords: Environmental Knowledge, Perception, Behavior, Green Economy

PENGARUH LITERASI KEUANGAN DAN FAKTOR DEMOGRAFI TERHADAP PENGAMBILAN KEPUTUSAN BERINVESTASI PASCA COVID-19 (Survey Pada Mahasiswa ITS NU Pekalongan) kusuma Wijaya
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 9, No 1 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v9i1.7081

Dampak yang dihadapi sebagai besar masyarakat pasca pandemi Covid-19 salah satunya yakni buruknya literasi keuangan. Perekonomian global yang turun dan lonjakan angka pemutusan hubungan kerja karyawan yang besar menjadi salah satu dari buruknya literasi keuangan yang dimiliki oleh masyarakat. Literasai keuangan menggambarkan kebutuhan dasar yang dimiliki orang guna terhindar dari persoalan mengenai keuangan. Salah satu cara yang dilakukan untuk memperbaiki literasi keuangan yang dimiliki yakni dengan cara melakukan investasi. Tujuan riset ini yakni untuk melihat pengaruh literasi keuangan terhadap pengambilan keputusan berinvestasi dan pengaruh faktor demografi terhadap pengambilan keputusan berinvestasi. Objek riset yakni mahasiswa yang berjumlah 73 responden dengan menggunakan metode kuantitaif dan teknik analisis data menggunakan SPSS. Dari hasil riset tersebut menyatakan bahwa literasi keuangan tidak mempengaruhi pengambilan keputusan berinvestasi dan faktor demografi yang terdiri dari jenis kelamin, usia, pendidikan, pendapatan dan pengalaman investasi tidak mempengaruhi pengambilan keputusan berinvestasi.

Pengaruh E-Filing, E-Billing, Literasi Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening pada KPP Pratama Pekalongan. KUSUMA WIJAYA; Hwihanus
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114183

This study is motivated by the suboptimal level of taxpayer compliance despite the implementation of digital systems such as e-filing and e-billing. It aims to analyze the effects of e-filing, e-billing, tax literacy, and tax sanctions on taxpayer compliance, with tax awareness as an intervening variable at KPP Pratama Pekalongan. The study employs a quantitative explanatory approach using 300 respondents and analyzes data through PLS-SEM. The results indicate that e-filing, tax literacy, tax sanctions, and tax awareness have a significant positive effect on compliance, while e-billing has no direct effect but becomes significant through tax awareness mediation. The findings suggest that improving compliance requires not only digital system optimization but also strengthening taxpayer literacy and awareness.

MSME Development Strategy in Facing Digital Competition in Padang City Kusuma wijaya; Devi Maya Sofa; Achmad Wicaksono; Ali Hardana; Haldi Jofanda
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.379

MSMEs play a vital role in the local economy but are often caught in a "digital transition trap." This study analyzes strategies to strengthen MSME competitiveness by examining the gap between digital awareness and practical optimization. To ensure empirical depth, a mixed-methods approach was employed, combining a survey of 50 MSMEs in Padang with in-depth interviews. Results show that while 63% use social media, only 28% utilize paid ads due to risk-aversion and limited algorithmic knowledge. Furthermore, qualitative findings highlight a "pseudo-digitalization" phenomenon where MSMEs remain platform-dependent without owning their brand data. Although 58% use digital payments, 46% still lack financial literacy. The study theoretically contributes to the concept of "Digital Independence" and provides a practical roadmap for sustainable mentoring over one-time training. This transition is crucial for achieving long-term competitive autonomy and business resilience in Padang City.

The Impact of Digital Marketing Exposure on the Consumption Behavior of Generation Z Students: Evidence from an Indonesian Public Junior High School Kusuma wijaya; La Ode Almana; Fitriyani; Haldi Jofanda
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 1 (2025): March, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.381

This study analyzes the influence of digital marketing exposure on the consumption behavior of Generation Z students at SMP Negeri 31 Padang. Using a quantitative approach, data were collected from 75 purposively selected students through Likert-scale questionnaires. Descriptive analysis reveals that the majority of students experience high levels of digital marketing exposure. Simple linear regression analysis demonstrates a significant positive effect, with a regression coefficient () of 0.711 and a significance value of 0.000. The coefficient of determination () of 0.425 indicates that digital marketing exposure explains 42.5% of the variance in students' consumption behavior. These findings confirm that digital marketing serves as a powerful psychological trigger for impulsive consumption among early adolescents. The study's novelty lies in providing empirical evidence of digital marketing's impact on the "early adolescent" segment in a localized Indonesian context, highlighting their high susceptibility compared to older demographics. The implications suggest an urgent need for digital literacy interventions in schools to mitigate the risk of early-onset consumerist habits driven by pervasive digital stimuli.

PENGARUH ENTERPRISE RISK MANAGEMENT DAN LAVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Siska Dewi; Kusuma Wijaya; Fangela Myas Sari
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19069

This study examines the effect of Enterprise Risk Management (ERM) and leverage on firm value with financial performance as the intervening variable. The data used is quantitative data from the annual report which can be obtained through the idx.co.id website and the official website of each company entity. The population in this study is the property and real estate sector which is listed on the IDX 2018 – 2021. Sampling using purposive sampling and obtained a sample of 10 companies. Analysis technique with multiple linear regression analysis and sobel test. The result is that ERM has no effect on financial performance. Leverage has a negative effect on the company's financial performance. ERM has a positive effect on firm value. Leverage has no positive effect on firm value. ERM has no effect on corporate value through financial performance. Leverage affects the value of the company through financial performance. The novelty of this study is that it involves financial performance as a mediating variable to measure ERM and leverage on firm value. The limitations of the research are the research sample, the measurement of variables only uses one ratio, besides that only the sobel test analysis is used. Keywords: Enterprise Risk Management, Leverage, Financial Performance and Company Value

Enhancing Innovative Work Behavior Through High-Involvement HRM Practices and Knowledge Management Capability Mar’atus Sholikah; Anni Safitri; Kusuma Wijaya; Kresna Rahma Aji
Jurnal Wacana Ekonomi Vol 25 No 02 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i02.43625

High-Involvement Human Resource Management (HI-HRM) has been recognized as an important driver of employee innovation; however, the mechanism through which it influences Innovative Work Behavior (IWB) remains underexplored. This study examines the mediating role of Knowledge Management Capability (KMC) in the relationship between HI-HRM and IWB among workers in the MSME and industrial sectors in Jepara Regency, Indonesia. This study employed a quantitative approach using Partial Least Squares Structural Equation Modeling (SEM-PLS). Data were collected from 132 workers in the MSME and industrial sectors through purposive sampling. The structural model demonstrated substantial explanatory power, with R² values of 0.734 for IWB and 0.600 for KMC. The results indicate that HI-HRM has a significant positive effect on KMC (β = 0.775; p < 0.001) and IWB (β = 0.455; p < 0.001). KMC also has a significant positive effect on IWB (β = 0.454; p < 0.001). Furthermore, KMC partially mediates the relationship between HI-HRM and IWB (β = 0.352; p < 0.001), highlighting the importance of knowledge management capability in translating HRM practices into innovative employee behavior. These findings support the Resource-Based View (RBV) and Dynamic Capability Theory by demonstrating that KMC functions as a strategic capability linking human resource management practices and innovation outcomes. The study suggests that organizations should strengthen knowledge management systems and implement high-involvement HRM practices to enhance sustainable innovation and competitiveness.

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