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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Research in Social Science and Humanities Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat EKONOMIKA45 AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Cakrawala Ilmiah Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Sigma : Journal of Economic and Business Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Dehasen Mengabdi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat VISA: Journal of Vision and Ideas Journal of Innovative and Creativity ADM : Jurnal Abdi Dosen dan Mahasiswa PESHUM BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Publikasi Ekonomi dan Akuntansi
Iwin Arnova
Universitas Prof Dr. Hazairin SH Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Driver Grab Bike di Kota Bengkulu Rahmat Alamsyah; Iwin Arnova; Nina Yulianasari
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2219

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pendapatan driver Grab Bike di Kota Bengkulu. Variabel yang diteliti meliputi jam kerja, tarif, dan usia. Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 96 responden yang ditentukan dengan rumus Hair. Teknik analisis yang digunakan adalah regresi linear berganda dengan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa jam kerja dan tarif berpengaruh secara parsial terhadap pendapatan driver, sedangkan usia tidak berpengaruh secara parsial. Namun, secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap pendapatan. Penelitian ini diharapkan dapat menjadi masukan bagi pihak Grab dan pemangku kebijakan untuk memperhatikan kesejahteraan mitra pengemudi melalui kebijakan tarif dan manajemen jam kerja yang adil.
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility Terhadap Nilai Perusahaan Laras Bela Utami; Iwin Arnova; Helmi Herawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4749

Abstract

This study aims to analyze the effect of green accounting implementation, environmental performance, and corporate social responsibility (CSR) on company value. The focus of this study is on manufacturing companies in the basic industry and chemical sector, chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The main question to be answered in this study is to what extent the implementation of green accounting, environmental performance, and CSR can affect company value, and whether the three variables simultaneously contribute significantly to increasing company value. The research method used is a quantitative approach with multiple linear regression analysis techniques. Secondary data is obtained through annual reports published by the related companies. The sample selection was conducted using purposive sampling method based on certain criteria, such as the availability of data related to green accounting, environmental performance, and CSR during the research period. The results of the study indicate that partially, the implementation of green accounting and environmental performance do not have a significant effect on company value, while CSR shows a significant effect on company value. Simultaneously, the three independent variables have a significant effect on company value.
PENGARUH PERSEPSI SISTEM INFORMASI AKUNTANSI TERHADAP MINAT PENGGUNAAN QRIS (STUDI KASUS PADA SELURUH MAHASISWA KOTA BENGKULU TAHUN 2025) Iwin Arnova; Jumadi Jumadi; Lusiana Lusiana
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9354

Abstract

This study aims to analyze the effect of accounting information system perception on students’ interest in using the Quick Response Code Indonesian Standard (QRIS) among students in Bengkulu City in 2025. The research employs a quantitative approach with an associative-correlational method. A total of 80 respondents were selected using the Slovin formula with a 5% margin of error. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results show that accounting information system perception has a positive and significant effect on students’ interest in using QRIS. The determination coefficient (R²) of 0.916 indicates that 91.6% of the variation in QRIS usage interest is explained by the perception of accounting information systems. The better the perception of accuracy, relevance, and reliability, the higher the interest in using QRIS. This finding highlights the importance of accounting information literacy and digital financial education in promoting cashless payments among students. Keywords: Accounting Information System Perception, QRIS, Usage Interest, Students
PENGARUH KOMPETENSI PENGGUNA, PENGENDALIAN INTERNAL, DAN EFEKTIVITAS PENGELOLAAN KEUANGAN TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PT DAMAR OUTSOURCING ANUGRAH GROUP Inas Tsabitah; Iwin Arnova; Helmi Herawati
Sigma: Journal of Economic and Business Vol 9 No 1 (2026): Sigma: Journal of Economic and Business
Publisher : STIE ENAM ENAM KENDARI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60009/kje0gm18

Abstract

Penelitian ini berjudul “Pengaruh Kompetensi Pengguna, Pengendalian Internal, dan Efektivitas Pengelolaan Keuangan Terhadap Kualitas Sistem Informasi Akuntansi pada Perusahaan Outsourcing di Bengkulu” bertujuan untuk menguji sejauh mana ketiga variabel independen tersebut berpengaruh terhadap kualitas sistem informasi akuntansi sebagai variabel dependen. Berdasarkan hasil uji validitas dan reliabilitas, seluruh item kuesioner dinyatakan valid karena nilai r hitung lebih besar dari r tabel dan reliabel karena nilai Cronbach’s Alpha masing-masing variabel melebihi batas 0,60. Pengujian asumsi klasik menunjukkan bahwa data terdistribusi normal dan tidak terjadi multikolinearitas atau heteroskedastisitas, sehingga analisis regresi linear berganda masih dapat digunakan. Hasil analisis regresi berganda menunjukkan koefisien positif untuk ketiga variabel, artinya kompetensi pengguna, pengendalian internal, dan efektivitas pengelolaan keuangan berkontribusi meningkatkan kualitas sistem informasi akuntansi. Secara parsial, uji t menunjukkan bahwa pengendalian internal dan efektivitas pengelolaan keuangan berpengaruh positif dan signifikan terhadap kualitas sistem informasi akuntansi, sedangkan kompetensi pengguna tidak berpengaruh signifikan. Uji F secara simultan menunjukkan bahwa model regresi layak digunakan karena nilai signifikansi lebih kecil dari 0,05, sedangkan koefisien determinasi (R²) sebesar 0,782 menjelaskan bahwa 78,2% variasi kualitas sistem informasi akuntansi dapat dijelaskan oleh ketiga variabel tersebut, sisanya dipengaruhi oleh faktor lain di luar model. This research entitled "The Influence of User Competence, Internal Control, and Financial Management Effectiveness on the Quality of Accounting Information Systems in Outsourcing Companies in Bengkulu" aims to test the extent to which these three independent variables influence the quality of the accounting information system as the dependent variable. Based on the results of the validity and reliability tests, all questionnaire items were declared valid because the calculated r value was greater than the r table and reliable because the Cronbach's Alpha value for each variable exceeded the limit of 0.60. Classical assumption testing shows that the data is normally distributed and there is no multicollinearity or heteroscedasticity, so multiple linear regression analysis can still be used. The results of multiple regression analysis show positive coefficients for the three variables, meaning that user competence, internal control and financial management effectiveness contribute to improving the quality of the accounting information system. Partially, the t test shows that internal control and financial management effectiveness have a positive and significant effect on the quality of the accounting information system, while user competence has no significant effect. The simultaneous F test shows that the regression model is suitable for use because the significance value is smaller than 0.05, while the coefficient of determination (R²) of 0.782 explains that 78.2% of the variation in the quality of accounting information systems can be explained by these three variables, the rest is influenced by other factors outside the model.
PENGARUH INTENSITAS PENGGUNAAN SOFTWARE AKUNTANSI MYOB TERHADAP PEMAHAMAN SISTEM INFORMASI AKUNTANSI (STUDI KASUS MAHASISWA AKUNTANSI DI KOTA BENGKULU) Nadira Oktha Henry Utami; Iwin Arnova; Githa Febiola
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of information technology in the digital era has significantly influenced the field of accounting, particularly through the implementation of accounting software in the learning process. This study aims to examine the effect of the intensity of using MYOB accounting software on students’ understanding of Accounting Information Systems (AIS) among accounting students in Bengkulu City. This research employed a quantitative associative approach with a sample of 100 students selected using a purposive sampling technique. Data were collected using questionnaires and analyzed through reliability testing, normality testing, simple linear regression analysis, t-test, and the coefficient of determination using the latest version of SPSS. The results indicated that the research instruments were reliable, with Cronbach’s Alpha values of 0.867 for the MYOB usage variable and 0.914 for the AIS understanding variable. The simple linear regression results showed that the intensity of MYOB usage had a positive and significant effect on AIS understanding, with a t-value of 9.023 and a significance value of 0.000 < 0.05. Additionally, the coefficient of determination (R Square) was 0.451, meaning that 45.1% of the variation in AIS understanding was explained by the intensity of MYOB usage, while the remaining 54.9% was influenced by other factors. Thus, the higher the intensity of students’ MYOB usage, the better their understanding of Accounting Information Systems. Keywords: Usage Intensity, Accounting Information Systems, Accounting Students
The Application Of Value For Money In Assessing The Performance Of Public Sector Services At The Regional General Hospital Cahya Batin Kaur District Livi Astiana; Iwin Arnova; Nina Yulianasari
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v4i2.147

Abstract

To find out How to Implement Value For Money in Assessing the Performance of Public Sector Services at the Cahya Batin Regional General Hospital, Kaur Regency. This study uses two research methods, namely quantitative and qualitative with the Stewardship theory. This study is associative in nature which aims to determine the relationship between two or more variables, find the role, influence, and causal relationships, namely between the independent variable and the dependent variable. The variables connected in this study are variables consisting of the value for money variable and performance (x) towards public sector services (y). The results of the study showed that the implementation of Value for money was considered satisfactory because it had fulfilled the elements of value for money seen from three aspects, namely the aspect of economization where the cost of services provided was in accordance with the services obtained, the aspect of efficiency of resource utilization had provided quality services and the aspect of the effectiveness of medical and non-medical services provided was comparable to the costs charged. So that the measurement of economic value, efficiency and effectiveness, shows that the performance of the Cahya Batin Regional General Hospital, Kaur Regency has been carried out well and has fulfilled the elements of value for money.
Pengaruh Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di BAPPEDA Provinsi Bengkulu Arifin Sotomo Gulo; Nina Yulianasari; Iwin Arnova
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.8784

Abstract

This study aims to determine the effect of Internal Control Systems and Accounting Information Systems on the quality of financial reports at BAPPEDA, Bengkulu Province. This study uses quantitative research using primary data obtained from a questionnaire of BAPPEDA employees in Bengkulu Province. The population in this study were employees of BAPPEDA, Bengkulu Province in 2025. The dependent variables in this study were Internal Control Systems and Accounting Information Systems. The population in this study was 31 respondents. The results of this study indicate that the internal control system has a positive effect on the quality of financial reports with a significance value of 0.000 < 0.05, and the accounting information system has a positive effect on the quality of financial reports with a significance value of 0.004 < 0.05. The results of this study also indicate that the internal control system and accounting information system have a positive and significant effect on the quality of financial reports.
Pengaruh Free Float Terhadap Volatilitas Saham Berbasis ATR Pada Emiten Di BEI Iwin Arnova; Yasmine Azahra; Dora Insi Espriana; Refi Yaldi Nasution
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13929

Abstract

Penelitian ini menguji keterkaitan antara free float sebagai variabel X dan volatilitas saham berbasis Average True Range persen (ATR%) sebagai variabel Y pada emiten Bursa Efek Indonesia. Berangkat dari peran free float sebagai proksi pasokan saham yang benar-benar dapat diperdagangkan publik, studi ini memposisikan sebaran kepemilikan publik sebagai elemen mikrostruktur yang berpotensi memoderasi gejolak harga. Data sekunder dikumpulkan dari laporan free float resmi emiten/BAE dan harga harian OHLC, dengan sampel 45 emiten​. Analisis dilakukan melalui statistik deskriptif, korelasi Pearson dan Spearman dengan bootstrap, serta regresi OLS bivariabel. Temuan ini mengindikasikan bahwa peningkatan porsi saham publik cenderung menurunkan volatilitas efektif di pasar sekunder, mendukung rasionalitas kebijakan BEI terkait free float minimum sekaligus memberi sinyal bagi investor bahwa sebaran kepemilikan publik merupakan indikator risiko harga lintas emiten.
Pengaruh Penggunaan Artificial Intelligence Terhadap Efektivitas Belajar Mahasiswa Akuntansi Di Kota Bengkulu Iwin Arnova; Rahul Banursyah; Rejeki Yeli Nduru
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v5i1.1771

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Artificial Intelligence (AI) terhadap efektivitas belajar mahasiswa akuntansi di Kota Bengkulu. Di tengah perkembangan teknologi digital yang pesat di era Revolusi Industri 4.0 dan Society 5.0, integrasi teknologi dalam pendidikan menjadi kebutuhan untuk menciptakan pembelajaran yang lebih efisien dan relevan. AI sebagai salah satu inovasi besar dalam pendidikan modern berperan untuk meningkatkan pengalaman belajar mahasiswa dengan memberikan solusi yang lebih interaktif dan adaptif. Penelitian ini menggunakan pendekatan kuantitatif deskriptif-verifikatif dengan sampel 100 mahasiswa program studi Akuntansi di beberapa perguruan tinggi di Kota Bengkulu. Data dikumpulkan melalui kuesioner yang mengukur tingkat penggunaan AI dan efektivitas belajar mahasiswa. Hasil penelitian menunjukkan bahwa penggunaan AI berpengaruh signifikan terhadap efektivitas belajar mahasiswa, terutama dalam aspek pemahaman konsep, efisiensi waktu, dan peningkatan hasil akademik. Temuan ini memberikan kontribusi terhadap pengembangan literatur tentang AI dalam pendidikan akuntansi serta memberikan manfaat praktis bagi perguruan tinggi untuk mengoptimalkan teknologi AI dalam pembelajaran.
Pengaruh Audit Kepatuhan dan Pengendalian Internal terhadap Efektivitas Pelayanan di PT Angkutan Sungai, Danau dan Penyebrangan (ASDP) Kota Bengkulu Refi Yaldi Nasution; Pedi Riswandi; Iwin Arnova
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2100

Abstract

The effectiveness of public services in Indonesia continues to face challenges due to inconsistent compliance with operational regulations and weaknesses in internal control systems, particularly in transportation service providers. Although previous studies have examined compliance audits and internal control separately, empirical evidence regarding their combined influence on service effectiveness in ferry transportation remains limited. This study aims to examine the effect of compliance audits and internal control on service effectiveness at PT ASDP Indonesia Ferry (Persero) Bengkulu Branch. A quantitative approach with a causal associative design was employed. The study involved all 30 employees of the company using a saturated sampling technique. Primary data were collected through structured questionnaires and analyzed using multiple linear regression. The findings indicate that compliance audit does not have a significant effect on service effectiveness (p = 0.475), whereas internal control has a positive and significant effect (p < 0.001). Simultaneously, both variables significantly influence service effectiveness (p < 0.001). These findings highlight the strategic role of strengthening internal control systems in improving the quality and effectiveness of ferry transportation services while providing empirical evidence within the context of Indonesia's maritime transportation sector.
Co-Authors Agrisshandra, Dera Arya anggi saputra Anisa Vionita Arifin Sotomo Gulo Azizah, Luthfiah Banursyah, Rahul cahyani, dwi sinta Dani, Dwi Rahma Dewa Ayu Suci dewi aprida Dora Insi Espriana Elika Guspa Yuni Fathul Hilal Perdanakusuma Febriani, Zhendrina Gea, Siska Febriyanti Githa Febiola Helmi Herawati, Helmi helvoni Mahrina Herdyasnyah, Herdyasnyah Inas Tsabitah Indri Tri Damayanti Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Julizar, Engki Jumadi Jumadi Laras Bela Utami Leni Marlina Lesi Livi Astiana Lusiana Lusiana Luxchita, Angel Bunga Maharani, Edlien Nur Munawaroh, Nabila Badriyatul Nadira Oktha Henry Utami Niken Lestari, Onnika Panggabean, Restiana Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Rahma, Indah Widia Rahmadhan, Nadya Aisyah Rahmat Alamsyah Rahul Banursyah Refi Yaldi Nasution Rejeki Nduru Rejeki Yeli Nduru Reka Sintia Restiana Panggabean Ririn Ristiani Rolly, Venni Lorenzo salsa, salsa billha sumitha Sara Dara Asnaeda Sari, Selpi Nopita Sariyons, Tia Fitri Seventeen, Winny Lian Shelvia Rezeki Sintia, Reka Siringo-ringo, Sansutri Siska Febriyanti Gea Sumitha, Salsa Billha Syafrudin Syafrudin Tia Fitri Sariyons Varrel Rachmad Gifari Violanda Rizqi Yasmine Azahra Yeli Nduru, Rejeki Yulianasari, Nina Yun Fitriano Zulika, Zulika