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The Role of Human Resources Competence in Improving Quality of The Financial Reports of The Indonesian State-Owned Enterprises Nasution, Yan Noviar; Supriadi, Yoyon
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3217

This study investigates the influence of human resource competence on the quality of accounting information systems and its subsequent impact on the quality of financial reports in Indonesian State-Owned Enterprises (SOEs). Using the Structural Equation Modeling (SEM) approach with LISREL software, the findings reveal that human resource competence significantly enhances the quality of accounting information systems. In turn, the improved quality of accounting information systems contributes positively to the quality of financial reporting. Moreover, the study demonstrates that human resource competence also has a direct and indirect effect—mediated by the accounting information system—on the quality of financial reports. These results highlight the critical role of competent human capital in ensuring transparent, accurate, and timely financial reporting within SOEs. Keywords: human resource competence; accounting information systems; financial reporting quality; transparency; State-Owned Enterprises.

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN MSMEs IN BOGOR REGENCY Nasution, Yan Noviar; Herman, Herman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1299

This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.

Quality of Accounting Information Systems as An Agency Theory Problem on State-Owned Enterprises in Indonesia Nasution, Yan Noviar; Fadillah, Haqi
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5798

AbstractThis research aims to prove the effect of information technology implementation and top management support on the quality of accounting information systems as one solution to the problem of agency theory, which is measured through the level of information technology implementation activities and top management support to suppress information asymmetry. Data were analyzed using the Structural Equation Model (SEM) method from a questionnaire given to 106 States Own Enterprises. There are 3 respondents in each enterprise so the total respondents are 318 people. 280 questionnaires were returned and could be processed (response rate of 88%). The results showed that the application of information technology and top management support had a positive effect on the quality of accounting information systems. The better the support of top management, the better the quality of accounting information systems. Furthermore, partially and simultaneously the implementation of information technology and top management support play an important role in improving the quality of accounting information systems, as well as in helping to solve agency problems.Keywords: Agency theory; Implementation of information technology; Quality of accounting information systems; Top management supportÂ Abstrak Penelitian ini bertujuan untuk membuktikan pengaruh penerapan teknologi informasi dan dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi sebagai salah satu solusi permasalahan teori keagenan, yang diukur melalui tingkat aktivitas implementasi teknologi informasi dan dukungan manajemen puncak untuk menekan asimetri informasi. Data dianalisis menggunakan metode Structural Equation Model (SEM) dari kuesioner yang diberikan kepada 106 BUMN. Pada masing-masing BUMN terdapat 3 orang responden sehingga total responden berjumlah 318 orang. Dari jumlah tersebut, kuesioner kembali dan dapat diolah sebanyak 280 kuesioner (response rate sebesar 88%). Hasil penelitian menunjukkan bahwa penerapan teknologi informasi dan dukungan manajemen puncak berpengaruh positif terhadap kualitas sistem informasi akuntansi. Semakin baik dukungan manajemen puncak, semakin baik kualitas sistem informasi akuntansi. Selanjutnya, secara parsial dan simultan penerapan teknologi informasi dan dukungan manajemen puncak berperan penting dalam peningkatan kualitas sistem informasi akuntansi, serta dalam membantu menyelesaikan masalah keagenan.Kata Kunci: Dukungan manajemen puncak; Kualitas sistem informasi akuntansi; Penerapan teknologi informasi; Teori agensi

The Mediating Role Of Strengthened Organizational Culture In The Relationship Between Motivation, Job Satisfaction, And Organizational Commitment On Performance In Higher Education Institutions Suchyadi, Yudhie; Nasution, Yan Noviar; Martha , Layung Paramesti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 9 No. 2 (2025): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.80

This study aims to examine the mediating role of organizational culture in the relationship between work motivation, job satisfaction, and organizational commitment on organizational performance at Universitas Pakuan. A quantitative approach with an explanatory research design was employed. Data were collected through questionnaires distributed to 150 permanent lecturers selected using purposive sampling. The research instrument was tested for validity and reliability, and data were analyzed using multiple linear regression and Sobel test for mediation through SPSS software. The results show that work motivation, job satisfaction, and organizational commitment have a positive and significant effect on organizational performance. These three variables also significantly influence organizational culture. Mediation analysis reveals that organizational culture significantly mediates the relationship between motivation, satisfaction, and commitment with organizational performance. These findings indicate that strengthening organizational culture plays a critical role in optimizing the impact of psychological factors on performance outcomes. The practical implication of this study suggests that enhancing organizational culture should become a key strategy in human resource development in higher education institutions. The study also contributes theoretically to the performance management literature in the academic sector and opens avenues for further exploration using qualitative approaches.

PERAN KEPEMIMPINAN DALAM KEBERHASILAN STARTUP: INTEGRASI DYNAMIC LEADERSHIP, ORGANIZATIONAL AGILITY, DAN BUDAYA INOVASI Hendrian Yonata; Yan Noviar Nasution; Surta Wijaya; Dadang Junaedi
Economicus : Jurnal Ekonomi dan Manajemen Vol. 16 No. 1 (2025): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v16i1.215

Startups have become the driving force behind digital economic innovation in the era of disruption. The success of a startup is not solely determined by technological advantages, capital availability, or market opportunities, but by the quality of leadership capable of managing uncertainty, fostering organizational agility, and instilling a vibrant culture of innovation. This article develops a conceptual and empirical study on the relationship between dynamic leadership, organizational agility, and innovation culture in startup success, integrating data and reflections from both the Indonesian and global contexts. Through a descriptive qualitative approach and cross-case analysis of Gojek, Tokopedia, Traveloka, as well as Tesla and Zoom as global comparatives, the research finds that dynamic leadership serves as a key catalyst in building organizational adaptive capacity. The results show that innovation culture acts as a mediator, strengthening the impact of dynamic leadership on startup success through enhanced organizational agilityd.

Budaya Kewirausahaan: Perspektif Nasional dan Organisasi dalam Ekonomi Global Yan Endang Tri Puji Astuti; Dadang Junaedi; Yan Noviar Nasution
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7766

This study conducts a systematic literature review (SLR) to explore the concept of entrepreneurial culture in the context of a rapidly evolving global economy. The primary focus of the research is to analyze the cultural factors that influence entrepreneurship at the individual, organizational, and national levels. This paper also discusses the significant role of cultural values and social norms in shaping entrepreneurial attitudes, as well as how individual motivations and intentions impact entrepreneurial success. The review identifies two interconnected concepts: National Entrepreneurial Culture (NEC) and Organizational Entrepreneurial Culture (OEC), both of which play crucial roles in creating environments that foster innovation and business development. The methodology employed in this research includes the PRISMA framework and bibliometric analysis using VOSviewer, which facilitates the mapping and identification of research trends in this field. The findings from the SLR indicate that while there has been an increase in publications on entrepreneurial culture since 2014, the topic remains relatively limited and is dominated by studies from developed countries in Europe and America. This study suggests that more attention should be given to developing countries, particularly in Asia, to fill the gaps in existing research and understand the impact of local cultures on entrepreneurship. These findings have practical implications for policymakers and educational institutions in designing policies and entrepreneurial curricula that are aligned with local cultural values and support more inclusive and sustainable entrepreneurial ecosystems.

STRATEGI DIVERSIFIKASI PENDANAAN DAN STABILITAS KEUANGAN SEKOLAH DASAR SWASTA DI JAWA TIMUR Erika Agustiana; Rini Sriyanti; Yan Noviar Nasution
Jurnal Manajemen Pendidikan Vol. 11 No. 2 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i2.1870

This study aims to analyze funding diversification strategies and their implications for financial stability in private elementary schools in East Java. The research employs a qualitative approach with a case study design conducted in a private elementary school in the Pandaan area. The study involves seven key informants selected purposively based on their strategic roles in school financial management. Data collection techniques include semi-structured interviews, participatory observation, and document analysis of financial reports from 2022 to 2025. The data are analyzed using thematic analysis, supported by financial ratio and trend analysis. The findings indicate that the implementation of funding diversification strategies has increased the proportion of non-routine income from 22.6% to 30.2%. However, monthly cash flow stability remains suboptimal, as reflected by a relatively high average coefficient of variation of 45.7%. This study provides an empirical contribution to the development of the Sustainable Education Financing (SEF) model in the context of private elementary schools in Indonesia. It also highlights the importance of integrating funding diversification strategies with cash flow risk management to ensure the financial sustainability of educational institutions.

GLOBALISASI DIGITAL DAN SHADOW EDUCATION DALAM EKONOMI PENDIDIKAN DASAR INDONESIA Alhidayatuddiniyah T.W.; Rina Marlia; Yan Noviar Nasution
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2286

Globalization has brought significant changes to the economics of primary education in Indonesia, particularly through the penetration of digital learning platforms and the expansion of shadow education. These two channels no longer function merely as pedagogical innovations, but have increasingly evolved into market mechanisms that shape education cost structures, household education consumption patterns, and the shifting roles among the state, schools, and non-state actors. This study aims to analyze the impact of globalization on the economics of primary education, identify forms of value leakage, and formulate contextual strategies for value capturing within the national education system. The research adopts a qualitative approach through a conceptual and policy-oriented literature review, drawing on systematic analysis of scholarly publications and reports from international organizations published between 2016 and 2026. The findings indicate that primary education is increasingly becoming a site of value leakage, where economic value generated from public funding, teachers’ labor, students’ learning time, and education data does not remain fully within the national education system but instead flows toward market actors through subscription-based services, platform dependency, and the commodification of learning. Shadow education is identified as an “invisible” form of globalization that reinforces inequality based on purchasing power, while primary education data emerges as a new strategic source of economic value that may undermine education sovereignty if not governed through robust regulatory frameworks. This study emphasizes the urgency of policy interventions to ensure that globalization in primary education remains oriented toward the public interest, equitable quality improvement, and social justice through platform regulation, education data protection, and strengthening schools’ capacity as the primary providers of basic education services.

RISET KEWIRAUSAHAAN SEBAGAI JEMBATAN KESENJANGAN ANTARA TEORI DAN PRAKTIK: PENDEKATAN INTEGRATIF BERBASIS KONTEKS Mulyana Surya; Yan Noviar Nasution; Heri Iswanto
Economicus : Jurnal Ekonomi dan Manajemen Vol. 16 No. 2 (2026): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v16i2.231

The gap between theory and practice is a classic issue in entrepreneurship studies. Many entrepreneurship theories are developed within a framework of high abstraction and universal generalization, while entrepreneurial practice takes place in dynamic contexts, full of uncertainty, and is influenced by social, cultural, and institutional factors. This article aims to examine the role of entrepreneurship research as a bridging mechanism between theory and real-world practice. The method used is a conceptual review based on recent scientific literature (2015–2025) from reputable international and national journals. The results show that entrepreneurship research serves not only as a producer of theory but also as a co-production arena for knowledge between academics and practitioners. This article contributes theoretically by offering a conceptual framework of entrepreneurship research as an integrative process that balances scientific rigor and practical relevance, as well as methodologically encouraging contextual and reflective research approaches.

STRATEGI DIVERSIFIKASI PENDANAAN DAN STABILITAS KEUANGAN SEKOLAH DASAR SWASTA DI JAWA TIMUR Erika Agustiana; Rini Sriyanti; Yan Noviar Nasution
Jurnal Manajemen Pendidikan Vol. 11 No. 2 (2026): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i2.1870

This study aims to analyze funding diversification strategies and their implications for financial stability in private elementary schools in East Java. The research employs a qualitative approach with a case study design conducted in a private elementary school in the Pandaan area. The study involves seven key informants selected purposively based on their strategic roles in school financial management. Data collection techniques include semi-structured interviews, participatory observation, and document analysis of financial reports from 2022 to 2025. The data are analyzed using thematic analysis, supported by financial ratio and trend analysis. The findings indicate that the implementation of funding diversification strategies has increased the proportion of non-routine income from 22.6% to 30.2%. However, monthly cash flow stability remains suboptimal, as reflected by a relatively high average coefficient of variation of 45.7%. This study provides an empirical contribution to the development of the Sustainable Education Financing (SEF) model in the context of private elementary schools in Indonesia. It also highlights the importance of integrating funding diversification strategies with cash flow risk management to ensure the financial sustainability of educational institutions.

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