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All Journal EKONOMIS : Journal of Economics and Business Jurnal Ekonomi Integra Edunomics Journal Jurnal Investasi Islam Jurnal Ilmiah Multidisiplin Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Ekonomi, Manajemen, Akuntansi
Dhina Sri Widyaningsih
Universitas Palangka Raya
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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PENGENDALIAN INTERNAL DAN BUDAYA ORGANISASI DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE (Studi pada Hotel Bintang di Daerah Istimewa Yogyakarta) Dhina Sri Widyaningsih; Francisca Ninik Yudianti; Francisca Reni Retno Anggraini
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.293

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara pengendalian internal dan budaya organisasi dalam mewujudkan good corporate governance. Penelitian menggunakan pendekatan kuantitatif. Jenis penelitian yang digunakan adalah penelitian empiris. Subjek penelitian adalah 44 Manajer Hotel bintang anggota PHRI (Perhimpunan Hotel dan Restoran Indonesia) di Daerah Istimewa Yogyakarta. Pengambilan sampel menggunakan teknik purposive sampling dan instrumen penelitian menggunakan kuesioner. Teknik analisis data menggunakan tabulasi silang (crosstab) untuk melihat nilai contingency coefficient dan gamma dengan bantuan SPSS versi 24. Hasil penelitian menemukan: (1) terdapat hubungan yang cukup kuat antara budaya organisasi dengan pengendalian internal karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel; (2) terdapat hubungan yang kuat antara pengendalian internal dengan good corporate governance karena melalui pengendalian internal akan membantu hotel menjalankan prinsip-prinsip good corporate governance; dan (3) terdapat hubungan yang cukup kuat antara budaya organisasi dengan good corporate governance karena budaya organisasi yang dimiliki hotel adalah kombinasi clan dan hierarchy yang berfokus pada internal hotel
Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Upaya BPJS Kesehatan Kantor Cabang Palangka Raya dalam Meningkatkan Pemahaman Peserta melalui Pelayanan dan Sosialisasi Program JKN Clodia Cindy; Desha Delpia; Devi Winda Yanti; Dhina Sri Widyaningsih
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i6.2607

Abstract

The National Health Insurance Program (JKN) administered by BPJS Kesehatan has achieved high membership coverage and is approaching Universal Health Coverage (UHC). However, there remain issues regarding participants' understanding of their rights, obligations, and service procedures, particularly in Palangka Raya City. This study aims to analyze the efforts of the BPJS Kesehatan Palangka Raya Branch Office in improving participants' understanding through JKN program services and socialization. The study employed a descriptive qualitative approach using interview, observation, and documentation techniques. The research findings indicate that some participants' do not yet understand the membership mechanisms, such as administration, contribution payments, health facility changes, and the arrears rehabilitation program. Direct services were considered more effective in improving participants' understanding because interaction with officers facilitates information delivery. Meanwhile, socialization serves as a preventive measure. Thus, services and socialization complement each other in improving participants' understanding.
Transaction Efficiency as a Mediator in the Relationship between QRIS Adoption and MSME Profitability: Evidence from Trading MSMEs in Palangka Raya Nahdya Irsa; Roby Sambung; Ronni Haga; Dhina Sri Widyaningsih
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15699

Abstract

This study aims to examine the effect of Quick Response Code Indonesian Standard (QRIS) adoption on the profitability of trading micro, small, and medium enterprises (MSMEs) in Palangka Raya City, with transaction efficiency positioned as a mediating variable, given the persistent gap between the rapid growth of QRIS merchants and the uncertain financial benefit felt by traders who bear the Merchant Discount Rate (MDR) cost. A quantitative associative-causal design was employed using a questionnaire survey distributed to 100 trading MSME respondents selected through purposive sampling across Jekan Raya, Pahandut, and Sebangau Districts, and the data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The measurement model met all validity and reliability criteria, and bootstrapping results show that QRIS adoption has a positive and significant effect on transaction efficiency and on profitability; transaction efficiency significantly affects profitability; and transaction efficiency partially and complementarily mediates the QRIS-profitability relationship, with all four hypotheses supported at the 95% confidence level. These findings imply that the profitability gain from QRIS is not automatic; it is optimized when MSME actors actively use QRIS features to build genuine operational efficiency, so that policy support should shift from merely expanding merchant registration toward strengthening MSME capacity to utilize digital cash-management features.
Pengaruh Financial Knowledge Dan Digital Financial Literacy Terhadap Adopsi Layanan Keuangan Digital (Analisis Ordered Logit) Katarina Rani Rajagukguk; Rita Sarlawa; Ronni Haga; Dhina Sri Widyaningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Knowledge dan Digital Financial Literacy terhadap adopsi layanan keuangan digital pada Generasi Z di Kota Palangka Raya. Penelitian ini dilakukan menggunakan pendekatan kuantitatif. Pengumpulan data diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan model regresi logistik ordinal (ordered logit) untuk menganalisis pengaruh variabel independen terhadap tingkat adopsi layanan keuangan digital. Hasil penelitian menunjukkan bahwa secara simultan model penelitian berpengaruh signifikan terhadap adopsi layanan keuangan digital. Secara parsial, Digital Financial Literacy berpengaruh positif dan signifikan terhadap adopsi layanan keuangan digital, sedangkan Financial Knowledge tidak berpengaruh signifikan. Temuan ini menunjukkan bahwa literasi keuangan digital memiliki peran yang lebih dominan dalam mendorong Generasi Z untuk mengadopsi layanan keuangan digital. Dengan demikian, peningkatan literasi keuangan digital menjadi faktor penting dalam mendukung pemanfaatan layanan keuangan digital di kalangan generasi muda.
Financial Literacy, Financial Technology, and Access to Finance as Determinants of MSME Sustainability: Evidence from Culinary MSME in Palangka Raya Johannes Ficher Sinaga; Rita Sarlawa; Evinalia Yeba; Dhina Sri Widyaningsih
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.16013

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic growth; however, their sustainability remains constrained by low financial literacy, limited utilization of financial technology (fintech), and restricted access to financing. Previous studies have reported inconsistent findings regarding the effects of these factors on MSME sustainability, indicating the need for further empirical evidence, particularly in the culinary sector. This study aims to examine the effects of financial literacy, financial technology, and access to finance on the sustainability of culinary MSMEs in Palangka Raya City. A quantitative survey approach was employed. A total of 98 respondents were selected using purposive sampling, while the sample size was determined using the Slovin formula. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that financial literacy has a positive and significant effect on MSME sustainability (β = 0.269; p < 0.001), financial technology has a positive but insignificant effect (β = 0.049; p = 0.567), and access to finance has a positive and significant effect (β = 0.243; p = 0.002). Simultaneously, the three independent variables significantly influence MSME sustainability (F = 15.665; p < 0.001), with an adjusted coefficient of determination of 33.3%. These findings suggest that improving financial literacy and expanding access to finance are essential for enhancing MSME sustainability, whereas the utilization of financial technology should be optimized to generate greater business value. This research provides a scientific contribution by strengthening the empirical evidence regarding the integration of financial literacy, financial technology, and access to finance in explaining MSME sustainability through the perspectives of the Resource-Based View, Behavioral Life Cycle Theory, and Technology Acceptance Model.
Money Beliefs dalam Pengelolaan Keuangan Siswa SMK Negeri 8 Palangka Raya Dewi Rakhmawati; Sanjayanto Nugroho; Dhina Sri Widyaningsih
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2782

Abstract

This study aims to analyze the influence of beliefs about money, the social and media environment on financial management behavior among students of SMK Negeri 8 Palangka Raya. This study uses a quantitative associative approach with an exploratory design. Data were collected from 100 respondents using a Likert-scale questionnaire and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method. The results show that beliefs about money, the social and media environment both have a positive and significant influence on students' financial management behavior. Beliefs about money emerged as the most dominant factor influencing financial management, indicating that students with a positive perception of money—as a means to achieve goals rather than a status symbol—are better able to manage their personal finances effectively. Furthermore, the social and media environment were found to act as moderators, strengthening the relationship between beliefs about money and financial management behavior.
Designing a Financial Statement Information Quality Model for Fraud Prevention in the Palangka Raya City Government Dhina Sri Widyaningsih; Pratiwi Hamzah; Wahyu Febri Eka Susanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 12 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), December 2025
Publisher : Sean Institute

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

Abstract

The increase in fraud incidents in local government has prompted the need for a financial reporting quality model that supports fraud prevention at the government level, particularly in the Palangka Raya City Government. This study designs a conceptual model that links Quality of Financial Reporting (QFR) with the effectiveness of fraud prevention, as well as identifying important mediator and moderator roles. The methods used are a literature review and desk study of academic literature, regulations, and local government financial reporting documents. The synthesis results confirm five main dimensions of QFR: relevance, reliability (faithful representation), comparability, timeliness, and understandability. The proposed model places the Government Internal Control System (SPIP)/internal audit as a mediator between QFR and fraud prevention, while fraud analytics, whistleblowing systems, and a culture of integrity act as moderators that strengthen this relationship. Practical recommendations include strengthening SPIP, integrating analytical technology for early detection, and reporting and whistleblower protection mechanisms to close opportunities for fraud. Implementation of this model is expected to strengthen regional financial governance and reduce the risk of fraud through the synergy of preventive, detection, and response measures.
Co-Authors Anggraini, Reni Retno Clodia Cindy Desha Delpia Devi Winda Yanti Evinalia Yeba Francisca Ninik Yudianti Johannes Ficher Sinaga Katarina Rani Rajagukguk Kharisma Nugraha Putra Nahdya Irsa Pratiwi Hamzah Rinto Alexandro Rita Sarlawa Roby Sambung Ronni Haga Sanjayanto Nugroho Theresia Mentari Verra Rizki Amelia Wahyu Febri Eka Susanti