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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Komang Tri Yasrawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Mediasi Praktik Akuntansi Manajemen pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Komang Tri Yasrawan; Kadek Mitananda Pradnya Nugraha; Komang Dandy Andriadi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1315

Abstract

This study aims to analyze the mediating role of management accounting practices in the relationship between financial literacy and the financial performance of MSMEs. The population in this study was 66,368 MSMEs in Buleleng Regency. The number of samples was determined using the Isaac and Michael table at a significance level of 5%, yielding a minimum sample size of 348 MSMEs. The respondents of this study were MSME owners. The data collection method used a questionnaire. Data were analyzed using the Structural Equation Modeling Partial Least Squares method with the help of the SmartPLS version 4 application. The study found that financial literacy and management accounting practices had a positive and significant effect on financial performance; financial literacy had a positive and significant effect on management accounting practices; and management accounting practices mediated the positive and significant effect of financial literacy on financial performance among MSMEs in Buleleng Regency. The results of the study strengthen the evidence that increasing financial literacy has both direct and indirect effects through the optimization of management accounting practices, a phenomenon that has not been widely reported in the literature.
The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.235-246

Abstract

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.
Co-Authors ANDRIADI, KOMANG DANDY Gede Teguh Prasetya Muttiwijaya I Dewa Gede Anom Jambe Adnyana I Made Pradana Adiputra Kadek Mitananda Pradnya Nugraha