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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Media Riset Akuntansi Auditing & Informasi Studi Ekonomi dan Kebijakan Publik Proceeding Applied Business and Engineering Conference Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia The Es Accounting and Finance Jurnal Riset Akuntansi Soedirman Jurnal Nusantara Mengabdi Soedirman Accounting, Auditing and Public Sector Journal Klabat Accounting Review Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi InJEBA : International Journal of Economics, Business and Accounting Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab Jurnal Studi Perhotelan dan Pariwisata International Journal of Accounting and Management Information Systems Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ridwansyah, Eksa
Program Studi Akuntansi Perpajakan, Jurusan Ekonomi Dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access Fitri Mareta; Destia Pentiana; Depita Anggraini; Eksa Ridwansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1001

Abstract

Technological developments in the current digital era have had a significant impact on business development, particularly in the financial sector. Digital technology has transformed the business landscape and created new ways to manage companies. A major challenge in business development is the limited use of technology in financial management, particularly in the underserved agribusiness sector. Manual financial recording processes increase the risk of recording and calculation errors and are time-consuming. This study aims to develop a Microsoft Access-based Smart Farm Accounting System software focused on digital bookkeeping and record-keeping. The Smart Farm Accounting System software can be applied to businesses in the livestock sector, taking into account the uniqueness of the agribusiness sector in accounting applications. This study is an applied research through user interviews to tailor the system development to system needs. The results of the system implementation prove that digitalization through Smart Farm Accounting improves efficiency and data accuracy.
Pengaruh Penerapan Digital Marketing, Kemudahan Digital Payment, dan Manajemen Keuangan terhadap Kinerja Keuangan UMKM di Kemiling Kota Bandar Lampung Rif'atul Muna; Eksa Ridwansyah; Destia Pentiana; Damayanti Damayanti
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19666

Abstract

This study aims to analyze the influence of digital marketing implementation, ease of digital payment, and financial management on the financial performance of MSMEs in Kemiling, Bandar Lampung. Using a quantitative approach, primary data were collected through questionnaires from 120 MSME respondents selected via purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that while digital marketing has a negative and non-significant effect, both digital payment and financial management significantly and positively influence MSME financial performance. Simultaneously, all three variables contribute to enhancing the competitiveness and sustainability of MSMEs in the digital era. This study underscores the importance of optimizing digital technology adoption balanced with prudent financial management to improve MSME financial outcomes.
Sales Growth, Free Cash Flow, and Capital Structure in Indonesian LQ45 Stock Returns Yurike Okvia; Fitri Mareta; Eksa Ridwansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.621

Abstract

This study examines the relationships between sales growth, free cash flow, capital structure, and stock returns among companies consistently included in the LQ45 index of the Indonesia Stock Exchange during 2021–2025. The study uses secondary financial statement and stock price data. Purposive sampling selected 23 firms with 115 firm-year observations, while the final pooled multiple regression used 110 observations after outlier removal. Stock return is measured through capital gain/loss, free cash flow through operating cash flow minus capital expenditure scaled by total assets, and capital structure through the Debt-to-Equity ratio (D/E). Sales growth and free cash flow have positive and significant associations with stock returns (B=0.385, p=0.001; B=0.827, p=0.011), whereas capital structure has a negative but insignificant association (B=−0.001, p=0.973). The model is jointly significant (F=7.924, p<0.001) and explains 18.3% of stock return variation (adjusted R²=16.0%). Investors appear to respond more strongly to revenue growth and operating cash availability than leverage levels. The study uses pooled firm-year observations and excludes dividend yield in stock return measurement. This study provides recent evidence from Indonesian LQ45 firms by highlighting the role of growth and cash flow signals in explaining stock returns.
Village Apparatus Competence, Community Participation, and BPD Supervision on Village Fund Management Effectiveness Amanda Devi Mutiara; Eksa Ridwansyah; Evi Yuniarti
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p125-143.2026

Abstract

Purpose: This study examines the effects of village apparatus competence, community participation, and Village Consultative Body (BPD) supervision on village fund management effectiveness in Meraksa Aji Sub-district. Methodology: A quantitative associative-causal design was employed. Data were obtained through five-point Likert questionnaires from 100 purposively selected village officials, BPD members, and RT/RW community representatives from eight villages. The model was analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4.0. Results: Village apparatus competence, community participation, and BPD supervision each had positive and significant effects on village fund management effectiveness. Community participation was the strongest predictor (path coefficient = 0.501). The three determinants explain 60.6% of the variance in effectiveness, based on the adjusted R-squared. Conclusions: Effective village fund management depends on the combined operation of administrative capacity, meaningful citizen involvement, and institutional oversight. Limitations: The evidence is limited to eight villages, three predictors, and perception-based cross-sectional data. Contributions: This study extends stewardship-based village governance research by showing that competence enables responsible action, participation supplies local information and social control, and BPD supervision provides corrective oversight. Practically, it identifies community participation as a priority lever for improving program relevance and public value. Novelty: The three governance mechanisms are tested simultaneously for effectiveness rather than just accountability using a multi-actor village sample.
Financial Statement Fraud, Financial Performance, Sustainability Disclosure, and Firm Value in Food and Beverage Companies Ni Kadek Widyantari; Evi Yuniarti; Eksa Ridwansyah
International Journal of Accounting and Management Information Systems Vol. 4 No. 2 (2026): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4.n2.p95-110.2026

Abstract

Purpose: This study examines how financial statement fraud, financial performance, and sustainability disclosure affect firm value, with firm age controlled, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022-2024. Methodology: This quantitative study used annual reports, audited financial statements, sustainability reports and official company publications. Purposive sampling selected 32 of the 103 companies, yielding 96 initial firm-year observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using IBM SPSS Statistics 25. Results: Financial statement fraud, measured using the F-score, has a negative but insignificant effect on firm value. Return on assets has a positive and significant effect, whereas sustainability disclosure has an insignificant effect. Collectively, the independent variables significantly explain firm value after controlling for firm’s age. Conclusions: Investors respond more strongly to realized profitability than to analytical fraud-risk indicators or the quantity of sustainability disclosures. Limitations: This study covers one manufacturing subsector, a three-year period, and proxy-based measurements that do not directly capture confirmed fraud or disclosure quality. Contributions: This study refines signaling theory by showing that signal visibility, credibility, and financial materiality determine whether information is incorporated into market valuation. Practically, they emphasize profitability, reporting integrity, and decision-useful sustainability disclosure. Novelty: This study distinguishes market reactions to latent fraud-risk signals, realized financial signals, and disclosure-based sustainability signals within a recent post-pandemic subsector context.
Analisis Faktor Faktor yang mempengaruhi Tingkat Keberterimaan Masyarakat terhadap Penerapan Cukai pada Minuman Berpemanis Eksa Ridwansyah; Destia Pentiana; Irawan Irawan
Reviu Akuntansi, Manajemen, dan Bisnis Vol 2 No 2 (2022): Desember
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v2i2.1597

Abstract

Purpose: This study aims to analyze the level of public acceptance and the factors that influence public acceptance of the planned implementation of excise duty on sweetened drinks. Method: The research variables are: 1. Perceptions of consumption need to be controlled, 2. Perceptions of its distribution need to be monitored, 3. Perceptions of its use can have a negative impact on society or the environment 4. Perceptions of its use need to impose state levies for the sake of justice and balance, 5. The level of acceptance of excise duty on sweetened drinks. The sample of this research is people who have bought sweetened drinks and are more than 17 years old. Data collection was carried out by distributing questionnaires with incidental sampling techniques. The analysis technique used is multiple linear regression analysis. Results: Respondents responded to filling out the questionnaire totaling 63 people, the results of the study were: Perceptions of consumption and circulation have no effect on the Level of support for the government to impose excise rates on sweetened drinks. Meanwhile, the variables Perceived Impact and levies have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Overall the independent variables namely Perceived Consumption, distribution, impact and charges have a significant effect on the level of support for the government to impose excise rates on sweetened drinks. Contributions: This exploration has contributed to the enrichment of aspects of the public acceptance of excise duty on sweetened drinks literature.
The Factors Affecting ATLAS Acceptance By Auditors Eksa Ridwansyah; Umarudin Kurniawan; Ulin Nuha Alfani; Damayanti Damayanti; Rusmianto Rusmianto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6565

Abstract

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.
Tax Audit Effectiveness, Auditor Competence, and Procedural Clarity in Individual Tax Refund Resolution Certainty Ronal Aldi Pratama; Eksa Ridwansyah; Rusmianto
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.649

Abstract

This study examines whether perceived tax audit effectiveness, tax auditor competence, and procedural clarity are associated with the certainty of resolving individual taxpayers' overpayment or refund cases. A quantitative cross-sectional survey was conducted among 40 individual taxpayers in Ogan Komering Ulu Timur Regency who held a taxpayer identification number and experienced an audit related to tax overpayment during 2022-2025. Fifteen Likert-scale items were analyzed using SPSS 25 through validity and reliability testing, residual diagnostics, multiple linear regression, partial t-tests, an overall F-test, and adjusted R². Audit effectiveness (B=.648, p<.001), auditor competence (B=.149, p=.002), and procedural clarity (B=.388, p=.003) were positively associated with refund resolution certainty. The model was jointly significant, F(3.36)=133.345, p<.001, with an adjusted R² of.911. Taxpayers report greater administrative certainty when audits are timely and effective, auditors are competent, and procedures are clear and transparent. The small purposive sample, self-reported single-source measures, the presence of respondents with tax-consulting expertise, and the high overlap between audit effectiveness and procedural clarity constrain generalization and may inflate model fit. Contribution: This study extends Indonesian tax-administration evidence by shifting attention from compliance outcomes to perceived certainty in the resolution of individual tax refund rights.
Financial And Digital Literacy, Community Behavior, And Illegal Online Loan Prevention in Bandar Lampung Lovia Puspita Nugraha; Umarudin Kurniawan; Eksa Ridwansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.657

Abstract

This study examines whether financial literacy, digital literacy, and community behavior are associated with preventing illegal online loans among young adult residents of Bandar Lampung. A cross-sectional survey collected 100 usable questionnaires from residents aged 17–35 years through purposive, non-probability recruitment. Reflective constructs were measured on a five-point Likert scale and estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Financial (β=0.394, t=4.067, p<0.001) and digital (β=0.293, t=3.086, p=0.001) literacies and community behavior (β=0.306, t=2.601, p=0.005) were positively associated with self-reported prevention. The model explained 96.0% of outcome variance. Reliability and convergent validity statistics exceeded conventional thresholds after one digital-literacy item was removed. Preventive orientation is strongest when financial judgment and digital verification skills are accompanied by cautious borrowing norms. Cross-sectional self-report data, social-media recruitment, a small age-restricted sample, and substantial indicator overlap limit causal and population-level interpretations. HTMT, collinearity, predictive relevance, and common method diagnostics were unavailable. This study integrates financial capability, digital verification, and behavioral safeguards into a city-level illegal lending prevention model.
Financial And Digital Literacy, Community Behavior, And Illegal Online Loan Prevention in Bandar Lampung Lovia Puspita Nugraha; Umarudin Kurniawan; Eksa Ridwansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.657

Abstract

This study examines whether financial literacy, digital literacy, and community behavior are associated with preventing illegal online loans among young adult residents of Bandar Lampung. A cross-sectional survey collected 100 usable questionnaires from residents aged 17–35 years through purposive, non-probability recruitment. Reflective constructs were measured on a five-point Likert scale and estimated using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Financial (β=0.394, t=4.067, p<0.001) and digital (β=0.293, t=3.086, p=0.001) literacies and community behavior (β=0.306, t=2.601, p=0.005) were positively associated with self-reported prevention. The model explained 96.0% of outcome variance. Reliability and convergent validity statistics exceeded conventional thresholds after one digital-literacy item was removed. Preventive orientation is strongest when financial judgment and digital verification skills are accompanied by cautious borrowing norms. Cross-sectional self-report data, social-media recruitment, a small age-restricted sample, and substantial indicator overlap limit causal and population-level interpretations. HTMT, collinearity, predictive relevance, and common method diagnostics were unavailable. This study integrates financial capability, digital verification, and behavioral safeguards into a city-level illegal lending prevention model.
Co-Authors Ade Rachmawati Amanda Devi Mutiara anggraini, Depita Anisa Putri Nurdian Anita Kusuma Dewi Anwar Rahman Arif Makhsun Arif Makhsun Artie Ardhita Rachman Azizah, Lina Bella Jelina Putri Budi Rahman D Pentiana Damara Saputra Siregar Damara Saputra Siregar Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Depita anggraini Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Dwi Cahyo, Enggar Eka Jatmiko Sulistio Wati Endang Asliana Endang Asliana Evi Yuniarti Faila Suffah Fitri Mareta Fitri Mareta, Fitri H, Yolanda Dila Sevia Hanifah, Nahlia Heriyanto Saputra Irawan Irawan Irawan Irawan Keysa Alifa Ruqayya Kurniawan, Umarudin Kusuma Dewi Lihan Rini Puspo Wijaya Lihan Rini Puspo Wijaya Lovia Puspita Nugraha Maharani, Nabila Malik, Sakiran Manasikana, Arina Mareta , Fitri Margaretha Rahayu Trisnaningsih Maryani Maryani Meyliana Astriyantika Muhammad Daniel Nenden Indah Nawangsih Ni Kadek Widyantari Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Qomariyah Nurwijayanti Olivia Luthfia Nabila Pangesti, Bella Ramadhanil, Ridho Refdi Akmal, Refdi Rif'atul Muna Riska Puji Astuti Ronal Aldi Pratama Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Safitri, Enjel Novita Mei Sani, Cici Sabrina Kirani Sinaga, Fransiska siska aulia Siska Aulia Supriyatna, Agiska Ria Ulin Nuha Alfani Ulin Nuha Alfani Umarudin Kurniawan Wayan Septianawati Yolanda Dila Sevia H Yuliansyah Yuliansyah Yurike Okvia Zya Pasha Melando