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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesia Journal of Engineering and Education Technology (IJEET) Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat
Walla Astianty Putri
universitas islam syekh Yusuf
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Library & Information Science Mechanical Engineering Social Sciences Other

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The Influence of Leadership Style, Workload, Compensation and Organizational Culture on Performance of Auditors in National Private Company Muthi’atul Khasanah; Olfin Ishak; Walla Astianty Putri; Bella Suci Novitri; Nurdin Yusuf
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1614

Abstract

Using organizational culture as a moderator, this study seeks to gather empirical data on the effects of pay, workload, and leadership style on auditor performance. This investigation focused on certified auditors. Purposive sampling is used in the process for sample determination. Auditors were given questionnaires to complete, and 100 questionnaires may be processed to create the sample for this study. With the aid of IBM SPSS, multiple linear regression analysis (MLRA) and moderated regression analysis (MRA) are the data analysis techniques used. The study's findings indicate that the performance of an auditor is influenced by workload more so than by the auditor's remuneration or leadership style. Organizational culture, therefore, has limited control over the workload and compensation of auditors. It can, however, attenuate the impact of leadership style on auditor performance.
Analysis Of The Influence Of Company Performance, Institutional Ownership, Company Size And Debt Policy On Company Value Of Property And Construction Companies In Indonesia Umi Zunaidah; Walla Astianty Putri; Donny Dharmawan; Loso Judijanto; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1896

Abstract

The purpose of this study is to determine if the factors that affect company value in the property, real estate, and building construction sectors are institutional ownership, debt policy, company size, and company performance. The companies that are listed on the Indonesia Stock Exchange (BEI) in the categories of real estate, property, and building construction comprise the study's population. Purposive sampling was the method of sampling that was employed in this study. Quantitative data, also known as secondary data, was used in this study. Documentation and a review of the literature were utilized to gather the data for this study. A panel data regression test is the research methodology employed in this study. The regression test results demonstrate that the independent variables of institutional ownership, debt policy, performance, and size have a noteworthy positive impact on the value of the company. Property, real estate, and building construction companies have demonstrated a noteworthy positive impact on their company value due to the institutional ownership variable. In the real estate, building construction, and property industries, it has been demonstrated that the debt policy variable significantly increases the value of the company. In the real estate, building construction, and property industries, it has been demonstrated that company performance variables significantly increase the value of the company. In the real estate, building construction, and property industries, it has been demonstrated that the company size variable has no bearing on the value of the company.
Digitalization of Bookkeeping and Strengthening Financial Management Competencies for MSME Actors Bella Suci Novitri; Walla Astianty Putri; Joko Rianto; Muhammad Fikri
Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2026): In Progress
Publisher : LPPM Akademi Teknik Adikarya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/inovasisosial.v4i1.255

Abstract

The rapid advancement of digital technology has transformed financial management practices across business sectors, including Micro, Small, and Medium Enterprises (MSMEs). Nevertheless, many MSME actors continue to encounter challenges in maintaining systematic financial records and developing adequate financial management competencies due to limited accounting knowledge, low digital literacy, and the continued use of manual bookkeeping practices. This study aims to explore how the digitalization of bookkeeping contributes to strengthening the financial management competencies of MSME actors and to identify the opportunities and challenges associated with its implementation. A qualitative research design employing a descriptive case study approach was adopted. Data were collected through in-depth interviews, participant observations, and document analysis involving MSME owners, business mentors, and representatives from relevant government agencies. The data were analyzed using thematic analysis through the processes of data reduction, data display, and conclusion drawing, while data credibility was ensured through source triangulation, member checking, and peer debriefing. The findings reveal that bookkeeping digitalization significantly enhances the financial management competencies of MSME actors by improving the accuracy of financial recording, facilitating real-time financial monitoring, strengthening budgeting and cash flow management, and supporting evidence-based business decision-making. Furthermore, digital bookkeeping promotes greater financial discipline, accountability, and transparency, enabling MSMEs to improve business sustainability and expand access to external financing. However, successful implementation remains constrained by disparities in digital literacy, technological infrastructure, financial resources, and continuous technical assistance. This study contributes to the growing literature on digital transformation and MSME financial capability by providing an in-depth understanding of the mechanisms through which digital bookkeeping fosters financial competency development. The findings offer practical implications for policymakers, financial institutions, and MSME development agencies in designing inclusive digital financial literacy programs and sustainable capacity-building initiatives that accelerate MSME digital transformation.
Production and Financial Management Training to Increase Micro-Business Productivity in Rural Areas Bella Suci Novitri1; Walla Astianty Putri; Joko Rianto
Inovasi Sosial : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): In Press
Publisher : LPPM Akademi Teknik Adikarya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/inovasisosial.v3i3.224

Abstract

Micro-enterprises in rural areas play a vital role in supporting the local economy, yet they still face various challenges in production and financial management, resulting in low productivity. This community service program aims to enhance the capacity of micro-enterprises through production and financial management training to encourage increased productivity and business sustainability in rural areas. The program implemented a participatory approach, encompassing partner needs identification, production management training, financial record keeping, and direct mentoring for implementing business management within participating businesses. The training materials covered production planning, product quality control, raw material efficiency, production cost recording, and the preparation of simple financial reports. The results demonstrated an increase in participants' understanding of how to plan production processes more efficiently and their ability to systematically record their business finances. Furthermore, entrepreneurs began to be able to control production costs and improve product quality, resulting in increased production volume and revenue. This program also fostered awareness among entrepreneurs about the importance of professional business management to maintain business sustainability amidst increasingly competitive markets. Thus, production and financial management training is an effective strategy for increasing the productivity of rural micro-enterprises while strengthening the local economy. It is recommended that this program be continued through ongoing mentoring to ensure consistent implementation of business management practices.
The Influence of Accounting Information Systems and Internal Control on the Effectiveness of Managerial Decision-Making in MSMEs Bella Suci Novitri; Walla Astianty Putri; Joko Rianto; Muhammad Fikri
Indonesia Journal of Engineering and Education Technology (IJEET) Vol. 4 No. 1 (2026): on Progress
Publisher : AKADEMI TEKNIK ADI KARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61991/ijeet.v4i1.260

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting economic growth, employment generation, and regional development. However, many MSMEs continue to experience limitations in producing accurate financial information and implementing effective internal control systems, thereby reducing the quality and timeliness of managerial decision-making. This study aims to examine the influence of Accounting Information Systems (AIS) and Internal Control on the effectiveness of managerial decision-making in MSMEs. The study employed a quantitative explanatory research design using a survey approach. Data were collected from owners and managers of MSMEs through structured questionnaires distributed using proportional random sampling. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement model and test the proposed structural relationships among variables. The findings indicate that Accounting Information Systems have a positive and significant effect on the effectiveness of managerial decision-making by improving the availability, accuracy, relevance, and timeliness of financial information. Internal Control also demonstrates a significant positive influence by strengthening operational reliability, safeguarding organizational assets, ensuring regulatory compliance, and minimizing business risks that may affect managerial judgments. Furthermore, the simultaneous implementation of effective Accounting Information Systems and robust Internal Control contributes substantially to enhancing the quality of managerial decisions in MSMEs. These findings suggest that integrating digital accounting practices with comprehensive internal control mechanisms enables MSMEs to make more evidence-based, efficient, and strategic decisions. The study provides practical implications for MSME owners, policymakers, and business development institutions in designing strategies to strengthen financial management capabilities and improve organizational performance through technology adoption and sound governance practices.
Co-Authors Bella Suci Novitri Bella Suci Novitri Bella Suci Novitri1 Donny Dharmawan Joko Rianto Loso Judijanto Muhammad Fikri Muthi’atul Khasanah Ngurah Pandji Mertha Agung Durya Nurdin Yusuf Olfin Ishak Umi Zunaidah