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All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia Journal Koperasi Dan Manajemen
Djoewita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisa Pengaruh Pengendalian Intern Dan Audit Intern Terhadap Kualitas Laporan Keuangan Dengan Moderasi Teknologi Digital Di Toko Mainan Anak-Anak Djoewita; Puji Handayati; Arief Noviarakhman Zagladi
JOURNAL KOPERASI DAN MANAJEMEN Vol 4 No 02 (2023): JOURNAL KOPERASI DAN MANAJEMEN
Publisher : STIEKOP MALANG PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52838/komastie.v4i02.203

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh pengendalian intern dan audit intern terhadap kualitas laporan keuangan dengan moderasi teknologi digital. Penelitian ini mengambil responden toko mainan anak anak. Sampel ditentukan sebanyak 30 responden di toko mainan anak-anak. Analisis data menggunakan analisis regresi moderasi dan dihitung dengan software SPSS. Hasil penelitian analisa menjelaskan bahwa kontribusi variable independent pengendali intern, audit intern dan pemanfaatan teknologi bahwa pemanfaatan teknologi digital dalam kualitas laporan keuangan adalah sebesar 60,9%. Bisa disimpulkan bahwa pengendalian intern dan audit intern meningkatkan kualitas laporan keuangan, dan pemanfaatan teknologi digital memoderasi pengaruh pengendalian intern dan audit intern terhadap kualitas laporan keuangan.
OPTIMIZING FINANCIAL MANAGEMENT IN SMALL AND FAMILY-OWNED ENTERPRISES: A LITERATURE REVIEW ON SIGNALING AND AGENCY THEORIES Setyawati, Amelia; Djoewita; Sugangga , Amelia; Restuningdiah, Nurika
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 15 No. 02 (2024): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.015.2.09

Abstract

This research explores the role of ownership structure, agency relationship dynamics, and the implementation of financial signals in the context of small and family firm financial management. Employing the Systematic Literature Review method, a literature review was conducted to gather, filter, and analyze relevant literature on the topic. The research findings indicate that a deep understanding of ownership structure enables firms to design more efficient risk management policies and decision-making. Additionally, an understanding of agency relationship dynamics allows firms to manage conflicts of interest more effectively through the development of appropriate oversight mechanisms and incentives. The proper use of financial signals was also found to enhance transparency and external stakeholders' trust in the firm, thereby opening doors to better access to external capital. The conclusion drawn from this research is that effective financial management practices are crucial for the long-term success of small and family firms. The implications of these findings emphasize the need for firms to continuously update their knowledge and skills in financial management and actively apply proven principles in their own context. Thus, they can remain competitive in an ever-changing business environment and meet their long-term objectives.
Co-Authors AMELIA SETYAWATI, AMELIA Arief Noviarakhman Zagladi Nurika Restuningdiah Puji Handayati Sugangga , Amelia