Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Jurnal Dimensi Jurnal Ilmiah Raflesia Akuntansi SENTRI: Jurnal Riset Ilmiah Mutiara : Jurnal Ilmiah Multidisiplin Indonesia
Denny Hambali
Universitas Teknologi Sumbawa
Aerospace Engineering Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
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.
Co-Authors Hermawati Hermawati Rizqi, Reza Muhammad Septi Ramdayanti