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All Journal Jurnal Paradigma Ekonomika JAZ: Jurnal Akuntansi Unihaz
Marija
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP NILAI LAPORAN KEUANGAN (STUDI PADA PUSKESMAS KABUPATEN SAMBAS) Marija; Elita Darmasari; Hermi Sularsih; Risnaningsih
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h3ab4w85

Abstract

Abstract The research was conducted to see the influence of the internal control system and information technology on the quality of financial reports. This type of research was carried out using a quantitative approach with a sample size of 46 people consisting of the head of the administrative sub-division and the treasurer for cash expenditures at the Community Health Center in Sambas Regency. The research method used is the multiple linear regression analysis method and SPSS 25 statistical software. The research results show that the internal control system and information technology significantly influence the value of financial reports. 
ANALISIS PENGARUH INOVASI DAN KUALITAS LAPORAN KEUANGAN TERHADAP KINERJA USAHA UMKM KOTA SINGKAWANG Marija; Elita Darmasari; Ahmad Mukoffi
Jurnal Ilmu Akuntansi Vol 8 No 1 (2025): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/5acpah95

Abstract

The role of MSMEs, particularly small and medium enterprises, is usually linked to government initiatives to reduce unemployment, fight poverty, and equalise wages. The National Medium-Term Development Programme (RPJMN), which must take into account the various ways MSMEs contribute to the nation's economy, is the responsibility of the government. Multiple regression analysis was used as the quantitative research analysis method in this study. Innovations made by MSMEs and the quality of financial reports in accordance with accounting standards have a positive effect on the performance of Singkawang City MSMEs. The results showed that innovation (X1) has a t-count value of 3,178> 2,000 and a significance value of 0.003 <0.05. The quality of financial statements with a t-count value of 2,512> 2,000 and a significant value of 0.017 <0.05. The effect of innovation variables and the quality of financial reports on the performance of MSMEs is 69.8%.
DETERMINAN KUALITAS LAPORAN KEUANGAN UKM INTEGRASI ASPEK TEKNOLOGI, TATA KELOLA DAN KAPABILITAS SDM: Teknologi Informasi, Umur Usaha, Kompetensi SDM, Pengendalian Intern, Kualitas Laporan Keuangan Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As'Adi; Junaidar Handayanto, Adrian; Marija
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v21i1.58465

Abstract

The aim of this study is to analyse the influence of the use of information technology, the age of the business, human resource (HR) competence, and internal control on the quality of financial reports of Small and Medium-sized Enterprises (SMEs) in Malang City. The research method used was explanatory quantitative analysis. The population for this study comprised 3,209 SMEs in Malang City, with a sample of 99 respondents selected using purposive sampling. The data were analysed using multiple linear regression via SPSS. The results indicate that, individually, the use of information technology (p=0.043), business age (p=0.010) and internal controls (p=0.008) have a positive and significant effect on the quality of financial statements. Meanwhile, HR competence (p=0.165) does not have a significant effect. Simultaneously, all four variables had a significant effect on the quality of financial statements, with a significance level of 0.002. The adjusted R-squared value of 0.161 indicates that 16.1 per cent of the variation in the quality of financial statements can be explained by the independent variables in this model, whilst the remainder is explained by other factors outside the scope of this study.
Co-Authors Ahmad Mukoffi Ahmad Mukoffi, Ahmad As'Adi Elita Darmasari Hermi Sularsih Himawan Wibisono, Sukarno Junaidar Handayanto, Adrian Risnaningsih