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All Journal Journal of Economic, Bussines and Accounting (COSTING) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Nomico
Al Putri Oktavia
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Risk Based Accounting in Realizing Reliable Financial Governance Tharienna Dhesta Kusuma Dewi; Farkhatun Zaidah; Al Putri Oktavia
Nomico Vol. 2 No. 12 (2026): Nomico-January
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gb9fkt30

Abstract

Reliable financial governance is a fundamental prerequisite for organizational accountability and sustainability. However, conventional accounting practices that emphasize historical reporting and formal compliance have shown limitations in addressing the growing complexity of financial, operational, and compliance risks in modern governance. This study aims to analyze the concept of Risk Based Accounting and its role in realizing reliable financial governance. The study employs a qualitative normative–conceptual approach through a literature review of accounting standards, financial governance principles, risk management frameworks, and reputable academic sources. The analysis examines the conceptual relationship between risk, accounting practices, and reliable financial governance. The findings indicate that Risk Based Accounting reorients accounting from retrospective, compliance-based reporting toward a preventive and forward-looking risk-based approach. Integrating risk into accounting practices enhances the quality of financial information, strengthens substantive transparency, and supports more accountable financial decision-making and oversight. This study concludes that Risk Based Accounting constitutes a strategic instrument for strengthening reliable financial governance, provided that it is supported by a clear conceptual framework and consistent normative harmonization.
Pengaruh Pengelolaan Keuangan, Literasi Keuangan Dan Permodalan Terhadap Kinerja Keuangan Umkm Di Kota Pekanbaru Al Putri Oktavia; Liza Ulfiana; Arif Mahasin Sondani
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9040

Abstract

This study aims to determine the influence of financial management, financial literacy, and capital on the financial performance of MSMEs in Pekanbaru City. The sample size was 98 MSMEs registered with the Cooperatives Office from various sectors. The test instruments used were validity and reliability tests, multiple regression, simultaneous tests, and determination tests.
PENGARUH IMPLEMENTASI SISTEM KEUANGAN DESA, SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN KOTO GASIB Irma Sudaryani; Rahmawaty Hasibuan; Indra Satriawan; Al Putri Oktavia; Sunanto Sunanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/102hhh43

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Sistem Keuangan Desa, kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan pengawasan terhadap akuntabilitas pengelolaan Dana Desa di Kecamatan Koto Gasib, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Responden ditentukan menggunakan teknik purposive sampling dan terdiri atas kepala desa, sekretaris desa, serta kepala urusan keuangan atau bendahara desa pada 11 desa di Kecamatan Koto Gasib. Sebanyak 33 kuesioner berhasil dikembalikan, tetapi hanya 30 kuesioner yang memenuhi kelengkapan data dan dapat dianalisis. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda dengan bantuan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa implementasi Sistem Keuangan Desa dan pengawasan secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan Dana Desa. Kompetensi sumber daya manusia memiliki arah pengaruh negatif, tetapi tidak signifikan, sedangkan pemanfaatan teknologi informasi memiliki arah pengaruh positif, tetapi tidak signifikan. Secara simultan, implementasi Sistem Keuangan Desa, kompetensi sumber daya manusia, pemanfaatan teknologi informasi, dan pengawasan berpengaruh signifikan terhadap akuntabilitas pengelolaan Dana Desa di Kecamatan Koto Gasib. Temuan ini menunjukkan bahwa optimalisasi SISKEUDES dan penguatan fungsi pengawasan merupakan faktor penting dalam meningkatkan akuntabilitas pengelolaan Dana Desa.  
Co-Authors Arif Mahasin Sondani Farkhatun Zaidah Indra Satriawan Irma Sudaryani Liza Ulfiana Rahmawaty Hasibuan Sunanto Sunanto Tharienna Dhesta Kusuma Dewi