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All Journal Jurnal Dimensi Jurnal Ilmiah Raflesia Akuntansi Al Dzahab SENTRI: Jurnal Riset Ilmiah Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Denny Hambali
Universitas Teknologi Sumbawa
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengambilan Keputusan Kredit: Pengaruh Literasi Keuangan, Suku Bunga, dan Inklusi Keuangan Denny Hambali; Reza Muhammad Rizqi
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.841

Abstract

This study aims to analyze the effect of financial literacy, interest rates, and financial inclusion on credit decision making at PT Busan Auto Finance in Sumbawa. In the face of increasing credit needs in the motor vehicle financing sector, it is important to understand the factors that influence consumer decisions. This study uses a quantitative approach with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS), involving 100 respondents who have taken credit in the past year. The results showed that financial literacy has a positive and significant effect on credit decision making. This means that the higher consumers' understanding of financial aspects, the wiser they are in making credit decisions. In contrast, interest rates have a negative and significant effect, which means that the higher the interest rate, the lower the public's interest in taking credit due to the high financial burden. Meanwhile, financial inclusion shows a positive and significant effect, indicating that wider access to formal financial services encourages increased credit taking. The R-square value of 0.728 indicates that the three variables are able to explain 72.8% of the variability in credit decision making. In addition, the Goodness of Fit (GoF) test yielded a value of 0.6247, indicating that the model has a good fit. The implications of the results emphasize the importance of improving financial literacy, managing competitive interest rates, and expanding access to formal financial services. The findings are expected to assist PT Busan Auto Finance in formulating more effective credit strategies and supporting the economic growth of the Sumbawa community.
Peran Sistem Keuangan Desa dalam Mendukung Akuntabilitas Keuangan Pemerintah Desa di Desa Banda Kecamatan Tarano Hermawati Hermawati; Denny Hambali
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 5 (2026): SENTRI : Jurnal Riset Ilmiah, Mei 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i5.6360

Abstract

This study aims to examine the role of the Village Financial System (Siskeudes) in supporting village government financial accountability in Banda Village, Tarano District. The study uses a qualitative descriptive approach, with data collected through interviews and documentation involving the Village Secretary and the Siskeudes Operator as key informants in village financial management. Financial accountability is a crucial element of village governance because it ensures transparency, responsibility, compliance, and public trust in the use of village funds. The findings show that Siskeudes strengthens financial accountability by improving the orderliness of recording, accelerating the preparation of accountability reports, reducing manual recording errors, and providing more structured financial information for supervision and public accountability. Compared with previous studies that generally emphasize Siskeudes as an administrative reporting application, this study highlights its added value as a digital accountability mechanism that connects transparency, financial responsibility, and regulatory compliance in a rural village context. The academic contribution of this study lies in extending the discussion of village financial governance by showing how information systems support stewardship practices and digital accountability at the village level, particularly in Banda Village, which still faces limited internet infrastructure and human resource constraints. The main challenge found in the implementation process is unstable internet connectivity, which can delay data entry and system operation. Therefore, strengthening rural digital infrastructure, improving operator capacity, and enhancing coordination among central, regional, and village governments are necessary to ensure the sustainable implementation of Siskeudes and the optimal achievement of village financial accountability.
Determinan Praktik Manajemen Laba: Peran Struktur Kepemilikan Institusional Dan Kualitas Audit Pada Perusahaan Manufaktur Di Indonesia Periode Krisis Dan Pemulihan (2020-2024) Denny Hambali; Reza Muhammad Rizqi
JURNAL DIMENSI Vol 15, No 1 (2026): Jurnal Dimensi (March 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i1.8781

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif pengaruh kualitas audit, kompleksitas operasi, dan kepemilikan institusional terhadap praktik manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Periode ini dipilih secara strategis untuk menangkap dinamika pelaporan keuangan mulai dari masa krisis pandemi COVID-19 hingga fase pemulihan ekonomi pasca-pandemi, yang memberikan tekanan unik pada insentif manajerial. Menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan, penelitian ini menguji sampel purposive yang terdiri dari perusahaan-perusahaan manufaktur utama seperti Astra International, Indofood, dan Unilever, menghasilkan total observasi yang valid untuk analisis regresi. Variabel dependen manajemen laba diukur menggunakan Discretionary Accruals dengan model Modified Jones, yang dianggap paling robust dalam memisahkan akrual diskresioner dan non-diskresioner. Hasil penelitian menunjukkan bukti empiris bahwa kualitas audit, yang diproksikan dengan ukuran KAP (Big Four vs Non-Big Four), memiliki pengaruh negatif signifikan terhadap manajemen laba, menegaskan peran auditor berkualitas tinggi dalam memitigasi asimetri informasi. Sebaliknya, kompleksitas operasi, yang diukur dengan jumlah anak perusahaan, ditemukan berpengaruh positif terhadap manajemen laba, mengindikasikan bahwa struktur konglomerasi yang rumit memberikan celah bagi manajer untuk melakukan rekayasa akuntansi. Kepemilikan institusional menunjukkan pengaruh negatif yang signifikan, mendukung hipotesis pemantauan aktif (active monitoring hypothesis) di mana investor institusi berperan efektif dalam tata kelola perusahaan. Temuan ini memberikan implikasi kebijakan bagi Otoritas Jasa Keuangan (OJK) dan investor mengenai pentingnya memperkuat mekanisme pengawasan eksternal dan transparansi struktur grup perusahaan di pasar modal negara berkembang.
Eksplorasi Akuntabilitas dan Transparansi dalam Pengelolaan Dana Zakat pada Baznas Kabupaten Sumbawa Septi Ramdayanti; Denny Hambali
MUTIARA: Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2026): JIMI - JULI
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/mutiara.v4i3.523

Abstract

Zakat is an Islamic economic instrument that plays a significant role in enhancing social welfare and promoting equitable socioeconomic development. The effectiveness of zakat management is strongly influenced by the accountability and transparency practices implemented by zakat management institutions. This study aims to explore the practices of accountability and transparency in zakat fund management at the National Board of Zakat (BAZNAS) of Sumbawa Regency and to examine their contribution to public trust. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. The findings reveal that accountability has been implemented through financial reporting in accordance with PSAK 109, external auditing, and structured accountability mechanisms. Transparency is demonstrated through the dissemination of information via the official website, social media platforms, print media, and public outreach activities. The implementation of these principles contributes to strengthening the trust of muzakki (zakat payers) and generating tangible benefits for mustahik (zakat beneficiaries), although improvements in information accessibility and the development of productive zakat programs remain necessary. The novelty of this study lies in its exploration of the interrelationship between accountability, transparency, muzakki trust, and the perceived benefits experienced by mustahik within the context of regional zakat management at BAZNAS Sumbawa Regency.
Analisis Pengaruh Loan to Deposit Ratio (LDR) dan Net Interest Margin (NIM) Terhadap Return on Assets (ROA) pada PT Bank Rakyat Indonesia (Persero) Tbk Periode 2018-2025 Jihan Hafidzah; Denny Hambali
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17215

Abstract

Profitability stability is a crucial indicator in assessing the financial resilience of the banking sector against economic dynamics. This study aims to analyze the contribution of the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) toward Return on Assets (ROA) at PT Bank Rakyat Indonesia (Persero) Tbk for the 2018-2025 period. Using a quantitative methodology and multiple linear regression analysis on 32 quarterly data samples, this study dissects the relationships between variables through classical assumption tests and hypothesis testing. The research findings indicate that, simultaneously, LDR and NIM exert a significant influence on ROA. Partially, NIM was found to be the most dominant determinant in influencing bank profitability, with a t-statistic of 7.062. This suggests that optimizing net interest income and maintaining efficiency in liquidity management are key to sustaining asset performance. This study recommends strengthening credit risk management and adaptive intermediation strategies to ensure sustainable earnings growth in the future.
Penyuluhan tentang Literasi Keuangan, Investasi, Teknologi Finansial (Fintech), dan Manajemen Keuangan Pribadi di Desa Lape Kabupaten Sumbawa Denny Hambali; Ahmad Jibrail; Nurida Fitriani; Hanifa Sri Nuryani
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 5 (2025): SEPTEMBER-OKTOBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2w8fmf08

Abstract

Rendahnya tingkat literasi keuangan di tengah pesatnya perkembangan inklusi dan teknologi finansial (Fintech) menjadi tantangan serius bagi masyarakat pedesaan di Indonesia, meningkatkan kerentanan terhadap risiko keuangan seperti investasi ilegal dan jeratan pinjaman online. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan finansial warga Desa Lape, Kabupaten Sumbawa, melalui penyuluhan yang komprehensif. Materi penyuluhan mencakup empat pilar utama: manajemen keuangan pribadi, pengenalan investasi yang aman, pemanfaatan Fintech secara bijak, dan mitigasi risiko penipuan keuangan. Metode pelaksanaan kegiatan ini menggunakan pendekatan ceramah interaktif dan diskusi, dengan evaluasi dampak yang diukur melalui kuesioner pre-test dan post-test kepada 30 peserta. Hasil analisis data menunjukkan peningkatan signifikan pada pemahaman peserta di seluruh area materi. Peningkatan tertinggi tercatat pada aspek pemahaman mengenai identifikasi risiko investasi ilegal (peningkatan skor rata-rata 28%) dan cara aman menggunakan teknologi finansial (peningkatan 25%), yang mengindikasikan keberhasilan program dalam membangun kesadaran terhadap ancaman finansial yang paling mendesak. Kegiatan ini membuktikan bahwa intervensi edukasi yang terstruktur dan relevan dengan konteks lokal efektif dalam memberdayakan masyarakat desa untuk mengambil keputusan keuangan yang lebih baik dan meningkatkan ketahanan ekonomi mereka di era digital.
Pengaruh Literasi Keuangan dan Sosialisasi Keluarga terhadap Perilaku Manajemen Keuangan Mahasiswa: Peran Locus of Control sebagai Moderasi Rico Sasale; Denny Hambali
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/swkra966

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Literasi Keuangan dan Pendidikan Keuangan di Keluarga terhadap Perilaku Manajemen Keuangan mahasiswa, dengan Locus of Control sebagai variabel moderasi. Penelitian dilakukan pada 100 mahasiswa Program Studi Akuntansi Universitas Teknologi Sumbawa. Metode pengumpulan data menggunakan kuesioner dengan skala Likert 4 poin, mencakup 4 variabel utama. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan software SmartPLS. Hasil penelitian menunjukkan bahwa Literasi Keuangan berpengaruh positif dan signifikan terhadap Perilaku Manajemen Keuangan. Pendidikan Keuangan di Keluarga berpengaruh positif dan signifikan terhadap Perilaku Manajemen Keuangan. Namun, Locus of Control tidak memoderasi hubungan Literasi Keuangan terhadap Perilaku Manajemen Keuangan, serta tidak memoderasi hubungan Pendidikan Keuangan di Keluarga terhadap Perilaku Manajemen Keuangan. Penelitian ini memberikan implikasi bahwa peningkatan literasi keuangan dan peran keluarga sangat penting dalam membentuk perilaku manajemen keuangan mahasiswa, sementara penguatan kontrol diri diperlukan untuk menghadapi pengaruh eksternal.
Transformasi UMKM melalui Sistem Informasi Akuntansi: Akurasi Laporan, Kecepatan Informasi, dan Kepatuhan Pajak: MSME Transformation through Accounting Information Systems: Report Accuracy, Information Speed, and Tax Compliance Denny Hambali; Reza Muhammad Rizqi
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5839

Abstract

Purpose: This study aims to empirically examine the influence of Accounting Information Systems (AIS) on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance among Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. Design/Methodology/Approach: The research employs a quantitative approach with an explanatory design to explain the causal relationships between variables. The sample consists of 310 MSME actors in Sumbawa Regency selected using proportional stratified random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings: The results show that Accounting Information Systems have a positive and significant effect on Financial Report Accuracy, Information Presentation Speed, and Tax Compliance. Collectively, the research model demonstrates moderate to strong predictive power. Research Implications: To improve the quality of financial reporting and fundamentally address tax compliance issues, interventions should focus on facilitating and accelerating the adoption of AIS. Investments in training, mentoring, and providing access to affordable AIS are essential strategies for building a strong foundation of financial governance, which in turn will enhance sustainable compliance and optimize the potential of regional tax revenues.
Co-Authors Ahmad Jibrail Hanifa Sri Nuryani Hermawati Hermawati Jihan Hafidzah Nurida Fitriani Rico Sasale Rizqi, Reza Muhammad Septi Ramdayanti