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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Economics and Business UBS Educoretax Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Christina, Veronica
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit terhadap Tax Avoidance Aulia Rana, Risa; Christina, Veronica
Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/ccfzrx44

Abstract

Latar Belakang: Wajib pajak dan pemerintah memiliki kepentingan yang berbeda dalam hal pembayaran pajak. Pajak bagi pemerintah merupakan sumber pendapatan utama bagi negara, sedangkan perusahaan menganggap pajak sebagai beban yang merugikan perusahaan karena sifatnya yang menjadi pengurang laba perusahaan. Perbedaan kepentingan atau yang bisa disebut dengan agency problem tersebut menimbulkan ketidakpatuhan yang dilakukan oleh pihak manajemen yang berdampak pada upaya untuk melakukan Tax Avoidance (tax avoidance). Metode: Penelitian ini menggunakan metode kuantitatif dimana sumber data didapat dari laporan keuangan. Ulasan: Hasil analisis menunjukkan bahwa kepemilikan institusional, komisaris independent dan komite audit tidak memiliki pengaruh terhadap Tax Avoidance. Kesimpulan: Variabel kepemilikan institusional, komisaris independen dan komite audit tidak berpengaruh terhadap tax avoidance.
Pengaruh Audit Internal Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Dengan Pengendalian Internal Sebagai Variabel Mediasi (Intervening) Pada Pemerintah Kabupaten Bandung Barat Sobariah, Rian; Christina, Veronica
Journal of Economics and Business UBS Vol. 14 No. 5 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/p6pqry40

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit internal dan budaya organisasi terhadap pencegahan kecurangan, serta peran pengendalian internal sebagai variabel mediasi pada instansi pemerintahan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis deskriptif dan asosiatif. Hasil penelitian menunjukkan bahwa audit internal dan budaya organisasi berpengaruh positif dan signifikan terhadap pencegahan kecurangan. Kombinasi keduanya berkontribusi sebesar 74% terhadap efektivitas pencegahan fraud. Selain itu, pengendalian internal terbukti mampu memediasi secara signifikan hubungan antara audit internal dan budaya organisasi terhadap upaya pencegahan kecurangan. Artinya, keberadaan sistem pengendalian internal yang kuat memperkuat dampak positif audit internal dan budaya organisasi dalam meminimalisir risiko fraud. Temuan ini menegaskan pentingnya tata kelola yang baik, sistem pengawasan internal yang efektif, dan pembentukan budaya organisasi yang berintegritas sebagai pilar utama dalam mencegah kecurangan di sektor publik.
PENGARUH PENGENDALIAN INTERNAL DAN SISTEM REWARD TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Juani, Hilda Putri; Christina, Veronica
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5367

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal dan sistem penghargaan terhadap kinerja karyawan melalui motivasi kerja sebagai variabel intervening. Jenis penelitian kuantitatif dengan teknik pengumpulan data menggunakan studi kepustakaan, kuesioner dan wawancara. Penelitian dilakukan di Yayasan Pendidikan Amal Insan Rabbani dengan jumlah populasi 108 orang. Teknik pengambilan sampel adalah puposive sampling sebanyak 85 orang. Metode penelitian yang digunakan adalah metode eksplanatori. Analisis data menggunakan pendekatan SEM PLS. Hasil penelitian menyatakan bahwa pengendalian internal dan sistem penghargaan berpengaruh terhadap kinerja karyawan. Sementara motivasi kerja dapat memediasi pengaruh pengendalian internal dan sistem penghargaan terhadap kinerja karyawan.
The effect of internal control and transformational leadership style on employee performance, using work motivation as a moderating variable (Case study of several rural banks (BPR) in Lampung) Kurniasari, Dwi; Christina, Veronica
Educoretax Vol 5 No 11 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i11.1963

Abstract

This study aims to identify solutions to the problems faced by Rural Banks (BPR) in Lampung related to low employee performance. The low level of employee performance is presumed to be caused by internal control and transformational leadership factors. The research was conducted at five Rural Banks (BPR) in Lampung, with data collected through questionnaires distributed to 152 operational employees. Of these, 110 responses were returned and deemed suitable for analysis. The data were then analyzed using multiple regression with the Moderated Regression Analysis (MRA) method. The results show that internal control has a significant effect on employee performance, and transformational leadership also significantly influences employee performance. Work motivation is proven to strengthen the relationship between internal control and transformational leadership on employee performance. Based on these findings, the study suggests that companies should strengthen their internal control systems, consistently apply transformational leadership in employee empowerment, and enhance both intrinsic and extrinsic motivation programs to improve employee commitment and productivity.
Analysis of The Accounting Information System for The Procurement of Food Raw Materials at Nutritional Support Units (SPPG) Under The Free Nutritious Meals Program: A Multi-Site Case Study in West Java Juwita, Tita; Christina, Veronica
Journal of Economics and Business UBS Vol. 15 No. 4 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/2rpqtj22

Abstract

The Free Nutritious Meals Program (Program Makan Bergizi Gratis/MBG), administered by Indonesia’s National Nutrition Agency (Badan Gizi Nasional/BGN), positions Nutritional Support Units (Satuan Pelayanan Pemenuhan Gizi/SPPG) as technical implementers responsible for large-scale daily procurement of fresh food ingredients. This study aimed to analyze the conditions, constraints, and effectiveness of internal controls within the food ingredient procurement accounting information system (AIS) at five SPPG units in West Java. The study employed a qualitative approach using a multi-site descriptive case study design involving SPPG Cililin, Cileunyi, Cijaura, Padasuka Cimahi, and Sukamenak. Primary data were collected through semi-structured in-depth interviews with 14 informants, complemented by accounting document reviews and field observations, and analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). The findings indicate that four of the five SPPG units had implemented relatively well-organized procurement AIS practices with varying levels of maturity, whereas SPPG Cililin experienced systemic challenges due to limited human resources. The main determinants of AIS quality were compliance with BGN’s official standard operating procedures, disciplined routine reconciliation processes, and the administrative quality of partner cooperatives. The study also found that BGN had established formal standards and reporting systems that encouraged SPPG reporting compliance through a fund-disbursement incentive mechanism. Based on the COSO (2013) framework, internal controls over procurement at four SPPG units were considered relatively adequate due to layered authorization procedures, although a fully independent verification function had not yet been formally implemented. The study recommends strengthening the dissemination of BGN’s existing AIS standards, enforcing segregation of duties at the SPPG level, and standardizing documentation practices among partner cooperatives.
Co-Authors Ait Novatiani Aulia Rana, Risa Bachtiar Bachtiar Juani, Hilda Putri Juwita, Tita Kurniasari, Dwi Novianto, Robertus Ary Sarumpet, Tetty Lasniroha Sobariah, Rian Wijaya, Aida