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Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Mawar Maulana Nur; Ana Sopanah; Endah Puspitosarie
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5088

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.

Analisis Efektivitas dan Pemanfaatan SISKEUDES Upaya Peningkatan Akuntabilitas Keuangan : Studi Kasus pada Kampung Doyo Baru, Distrik Waibu, Kabupaten Jayapura Gerarda S. Jedaut; M. Sodik; Endah Puspitosarie
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12791

The Village Financial System (SISKEUDES) is an information system developed to support transparent, accountable, and efficient village financial management. However, empirical evidence regarding its effectiveness and utilization in eastern Indonesia, particularly in Papua, remains limited. This study aims to analyse the effectiveness and utilization of SISKEUDES in improving financial accountability in Kampung Doyo Baru, Waibu District, Jayapura Regency. A qualitative descriptive approach with a case study design was employed. Data were collected through semi-structured interviews, observation, and documentation involving the Village Head, Village Secretary, SISKEUDES Operator, and members of the Village Consultative Body (BAMUSKAM). Data were analysed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SISKEUDES has been effectively implemented throughout the stages of village financial management, including planning, budgeting, administration, reporting, and accountability. The system improves administrative order, facilitates financial reporting, and supports compliance with applicable regulations. Although internet connectivity, incomplete supporting documents, and officials' workload occasionally affect reporting timeliness, these constraints do not reduce the quality of financial reports. Positive user acceptance, supported by training and technical assistance, has strengthened the consistent utilization of SISKEUDES. The findings imply that improving village financial accountability depends not only on the information system itself but also on the competence of village officials, continuous capacity building, user acceptance, and the commitment of the village government to implement the principles of transparency and accountability.

The Influence of Financial Literacy, Financial Behavior, and Risk Tolerance on Stock Investment Decisions among Generation Z Students in Malang Vidya Wulandari; Hartini Prasetyaning Pawestri; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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The rapid development of digital technology has increased Generation Z students' interest in stock market investment. However, investment decisions are influenced by several factors, including financial literacy, financial behavior, and risk tolerance. This study aims to examine the effect of financial literacy, financial behavior, and risk tolerance on stock investment decisions among Generation Z students in Malang City. This research employed a quantitative explanatory approach using a survey method. The sample consisted of 100 respondents selected through purposive sampling supported by convenience sampling. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that financial literacy and financial behavior have a positive and significant effect on stock investment decisions, while risk tolerance has no significant partial effect. Simultaneously, the three independent variables have a significant effect on stock investment decisions, with an Adjusted R Square value of 0.723. These findings suggest that improving financial literacy and financial behavior plays an important role in encouraging more rational stock investment decisions among Generation Z students.

Analysis of Green Accounting Implementation as a Basis for Strengthening Sustainable Tourism Practices at Gunung Buthak Tourism Area, Pesanggrahan Village Elma Amelia; Endah Puspitosarie; Dwi Anggarani
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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This study aims to analyze the implementation of Green Accounting as a basis for strengthening sustainable tourism practices at Gunung Buthak Tourism Area, Pesanggrahan Village, Batu City. This research employed a qualitative approach with a phenomenological perspective. Data were collected through interviews, observations, and documentation involving tourism managers, village government officials, environmental officers, community representatives, and visitors. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing. The findings indicate that Green Accounting has been implemented through the allocation of environmental costs for waste management, environmental conservation, trail maintenance, and tourism facility support. Environmental costs have been recognized and utilized in tourism management; however, financial recording and reporting remain relatively simple and have not been separated into specific environmental accounting accounts. Community participation, government support, and collaboration with related institutions contribute significantly to environmental preservation efforts. Nevertheless, limited accounting knowledge, budget constraints, and the absence of standardized environmental accounting guidelines remain challenges in implementation. The study concludes that Green Accounting contributes positively to environmental sustainability and supports the development of sustainable tourism at Gunung Buthak. Improvements in environmental accounting systems and reporting practices are needed to enhance accountability and environmental management effectiveness.

Analysis of Income Structure and Operational Costs in Determining the Net Income of ShopeeFood Drivers in Malang City, Indonesia Muhammad Virsa Irawan; Syamsul Bahri; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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This study aims to analyze the income structure, operational costs, and the determination of the net income of ShopeeFood drivers in Malang City. The rapid growth of the digital economy has created various platform-based employment opportunities, one of which is becoming a ShopeeFood driver. Although this occupation offers flexible working hours and multiple income sources, drivers are also required to bear operational costs that directly affect their net income. This research employed a descriptive qualitative approach to obtain an in-depth understanding of the financial conditions experienced by ShopeeFood drivers. Informants were selected using purposive sampling based on predetermined criteria, including active drivers with at least one year of experience. Data were collected through in-depth interviews, observations, and documentation. Data analysis was conducted using the interactive model developed by Miles, Huberman, and Saldaña, consisting of data reduction, data display, and conclusion drawing. The findings indicate that the income structure of ShopeeFood drivers consists of delivery fees, bonuses, incentives, and customer tips. Meanwhile, operational costs include fuel expenses, internet data packages, vehicle maintenance, parking fees, and other operational expenditures incurred during daily activities. Net income is determined by deducting total operational costs from total income received. The study concludes that effective management of operational costs plays an essential role in maximizing drivers’ net income. Furthermore, an understanding of income and operational cost structures enables drivers to evaluate their financial performance and improve income management from an accounting perspective.

Phenomenology of Malangan Mask Dance in Accounting Practices: A Case Study of Asmorobangun Art Studio, Malang Regency, Indonesia Kalonica Wijaya; Ana Sopanah; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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This study aims to explore the meaning of accounting practices implemented within the management of the Asmorobangun Malangan Mask Art Studio in Malang Regency through a phenomenological perspective. The study adopts a qualitative research approach using Alfred Schutz's phenomenology to understand how accounting is interpreted by individuals directly involved in traditional art management. Data were collected through in-depth interviews, participatory observation, and documentation involving studio managers, treasurers, artists, and community members. The collected data were analyzed using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings reveal that accounting practices within the Asmorobangun Art Studio extend beyond conventional financial recording. Accounting is interpreted as a social and cultural practice embedded in local wisdom, emphasizing trust, mutual cooperation, collective responsibility, transparency, and cultural preservation. Financial management is conducted through a simple recording system adapted to the operational needs of the studio rather than formal accounting standards. Decisions regarding financial resources are strongly influenced by cultural values and the lived experiences of the artists. Consequently, accounting functions not merely as a technical tool but as a medium for preserving traditional cultural values and maintaining the sustainability of the art organization. This study contributes to the development of cultural accounting literature by demonstrating that accounting practices within traditional cultural organizations are socially constructed through shared experiences, cultural meanings, and local wisdom.

The Influence of Internal Control Effectiveness and Accounting Information System Implementation on Financial Statement Accuracy Veronika Tamu Apu; M. Sodik; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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The increasing use of information technology in organizations has emphasized the importance of producing accurate and reliable financial statements through effective accounting information systems and strong internal controls. In cooperatives, financial statement accuracy is essential for ensuring accountability, transparency, and sound decision-making. This study aims to examine the influence of internal control effectiveness and the implementation of accounting information systems on the accuracy of financial statements at Koperasi Pintu Air, Lewa District, East Sumba Regency. A quantitative research approach with a survey method was employed. The study involved all 36 board members and employees using a saturated sampling technique. Primary data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that internal control effectiveness has a positive and significant effect on financial statement accuracy (T = 3.287; p = 0.001). Likewise, the implementation of accounting information systems has a positive and significant effect on financial statement accuracy (T = 3.969; p < 0.001). These findings demonstrate that effective internal controls and well-implemented accounting information systems enhance the accuracy, reliability, and accountability of financial reporting in cooperatives and provide valuable insights for improving financial governance.

The Relationship Between QRIS Transaction Intensity and the Quality of Financial Record-Keeping in the Revenue Cycle of Coffee Shop Businesses Natasya Maulidya Ningrum; Syamsul Bahri; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Quick Response Code Indonesian Standard (QRIS) is a national digital payment standard that has now been widely adopted by small and medium enterprises, including coffee shops. This study aims to determine the relationship between the intensity of QRIS transactions and the quality of revenue cycle record-keeping in coffee shop businesses in the Sudimoro area, Malang City. The study used a quantitative approach with a correlational design involving 57 coffee shops. The results show that the data are normally distributed and linearly related. The Pearson correlation test produced a coefficient of 0.614, leading to the rejection of H0 and acceptance of H1. The R Square value was 0.377. These findings demonstrate a positive, significant, and strong relationship between the intensity of QRIS transactions and the quality of revenue cycle record-keeping.

Financial Statement Analysis of Salafiyah Nurul Muhaasabah Wal Mahabbah Bitaharil Imam Malang Islamic Boarding School Foundation Based on ISAK 35 Achmad Bagus Avandi; Syamsul Bahri; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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This study analyzes the implementation of Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial statements for non-profit oriented entities at the Pondok Pesantren Salafiyah Nurul Muhaasabah Wal Mahabbah Bitaharil Imam Foundation in Tirtoyudo District, Malang Regency. ISAK No. 35 requires non-profit entities to present five components of financial statements: a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a statement of cash flows, and notes to the financial statements. In practice, many Islamic boarding school foundations still rely on simple cash-based recording. This research uses a qualitative descriptive method with a case-study approach. Data were collected through in-depth interviews with three key informants (the foundation chairperson, treasurer, and financial administrator), observation, and documentation, and were analyzed using an interactive model of data reduction, data display, and conclusion drawing/verification. The results show that the foundation has not yet implemented ISAK No. 35; its financial reports are still limited to a simple recapitulation of cash inflows and outflows, mainly due to the management's limited accounting competence. This non-compliance weakens the transparency and accountability of the foundation's financial management toward its stakeholders, including students' guardians, donors, and the government.

The Relationship Between Accounting Understanding and Financial Report Quality of MSMEs in Bandungrejosari Village Olivia Reza; Syamsul Bahri; Endah Puspitosarie
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Micro, small, and medium enterprises (MSMEs) hold a strategic position in the Indonesian economy, yet many owners still prepare financial reports without adequate accounting knowledge. This study examines the relationship between accounting understanding and financial report quality among MSMEs in Bandungrejosari Village, Sukun District, Malang City. A quantitative correlational approach was applied to 90 respondents selected through purposive sampling, with the sample size determined using the Slovin formula from a population of 831 MSME actors. Data were collected through a five-point Likert-scale questionnaire covering transaction recording, separation of business and personal finances, and understanding of financial-report functions, as well as relevance, reliability, completeness, understandability, and comparability. Data were analyzed using Pearson product-moment correlation after passing validity, reliability, and normality tests. The results show a positive and significant relationship between accounting understanding and financial report quality (r = 0.499; p = 0.000), classified as a moderate correlation, with a coefficient of determination of 24.9%. These findings confirm that stronger accounting understanding among MSME actors is associated with better financial report quality, although 75.1% of the variation is explained by other factors.

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