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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) West Science Accounting and Finance
Lainatusshifa Kemal
Universitas Muhammadiyah Asahan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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HOW GOVERNMENT ACCOUNTING STANDARDS AND INTERNAL CONTROL SYSTEMS INFLUENCE GOOD GOVERNANCE WITH THE USE OF INFORMATION TECHNOLOGIES AS MODERATING VARIABLES Dang Panagaman Tamba; Lainatusshifa Kemal
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4434

Abstract

This study aims to analyze the influence of Government Accounting Standards (GAS) and Internal Control Systems (ICS) on good governance at the Food Security and Livestock Service of North Sumatra Province, Indonesia; evaluate the role of information technology utilization as a moderating variable that can strengthen the relationship between the implementation of GAS and ICS on good governance; and analyze how good governance can accelerate rice self-sufficiency in the region. This research employed a mixed method with a sample of 40 employees at the Food Security and Livestock Service of North Sumatra Province. The qualitative data were processed from the NVivo software, while the quantitative approach was analyzed using Partial Least Squares (PLS) and the SmartPLS software with descriptive statistical tests, outer model analysis, inner model analysis, and hypothesis testing. Data analysis results on the influence of government accounting standards and internal control systems on good governance, with the use of information technology as a moderating variable, which most often appears using NVivo software on a word cloud, include control, reports, finance, internal, government, accounting, effectiveness, and accountability. PLS analysis results show that the use of information technology as a moderating variable can influence government accounting standards on good governance, and the use of information technology as a moderating variable is unable to influence the internal control system on good governance.
Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java Junaidi Junaidi; Lainatusshifa Kemal; Azhar Azhar; Humairoh Humairoh; Pocut Ainiah; Wahyuni Sri Astutik
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2743

Abstract

This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
Co-Authors Azhar Azhar Dang Panagaman Tamba Humairoh Humairoh Junaidi Junaidi Pocut Ainiah Wahyuni Sri Astutik