Garuda - Garba Rujukan Digital

Analisa Peran Pengawasan dalam Mewujudkan Good Governance Ekonomi Daerah Melalui Pendekatan Internal Control System Ponadi; Thomas Sosecco; Vika Annisa Qurrata
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1445

Abstract : This study aims to analyze the role of judicial review in overseeing local government good governance through the approach of the Government Internal Control System (SPIP). SPIP has become a key instrument in supporting transparency, accountability, and the effectiveness of public financial management at the local level. However, the effectiveness of SPIP continues to face institutional challenges, such as low system maturity and weak enforcement of administrative legal sanctions. Judicial review, as exercised by the Supreme Court and Constitutional Court, has the potential to serve as a legal oversight mechanism that addresses the normative weaknesses of SPIP. This study proposes an integrative model called the “Legal-Operational Feedback Loop” which combines SPIP audit outcomes with judicial mechanisms in a more accountable and lawful monitoring cycle. The findings reveal that judicial review can act as a legal instrument to strengthen SPIP, especially in cases involving legal violations in regional policy implementation. Thus, the synergy between SPIP and judicial review can promote more transparent, lawful, and participatory local governance. Abstrak : Penelitian ini bertujuan untuk menganalisis peran peninjauan yudisial dalam mengawasi tata kelola pemerintahan daerah yang baik melalui pendekatan Sistem Pengendalian Intern Pemerintah (SPIP). SPIP telah menjadi instrumen kunci dalam mendukung transparansi, akuntabilitas, dan efektivitas pengelolaan keuangan publik di tingkat daerah. Namun, efektivitas SPIP terus menghadapi tantangan kelembagaan, seperti kematangan sistem yang rendah dan penegakan sanksi hukum administratif yang lemah. Peninjauan yudisial, sebagaimana dilakukan oleh Mahkamah Agung dan Mahkamah Konstitusional, berpotensi berfungsi sebagai mekanisme pengawasan hukum yang mengatasi kelemahan normatif SPIP. Studi ini mengusulkan model integratif yang disebut “Lingkaran Umpan Balik Hukum-Operasional” yang menggabungkan hasil audit SPIP dengan mekanisme yudisial dalam siklus pemantauan yang lebih akuntabel dan sah. Temuan menunjukkan bahwa peninjauan yudisial dapat bertindak sebagai instrumen hukum untuk memperkuat SPIP, terutama dalam kasus-kasus yang melibatkan pelanggaran hukum dalam implementasi kebijakan daerah. Dengan demikian, sinergi antara SPIP dan peninjauan yudisial dapat mendorong tata kelola pemerintahan daerah yang lebih transparan, sah, dan partisipatif.

The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes Lily Anisetiawan; Vika Annisa Qurrata; Thomas Sosecco
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1451

This study aims to analyze the effect of the Free Nutritious Meals Program (FNMP) on Student Learning Outcomes (SLO) with Psychological Well-being (PWB) as a mediating variable. The background of this research is driven by the increasing implementation of nutritious food programs in schools, but their effectiveness in improving student learning outcomes still shows variation and does not have consistent conclusions in scientific studies. A quantitative approach with an explanatory survey design was used in this research, involving 108 grade XII students from SMK Negeri 3 Balikpapan as the sample. The research instrument was a Likert scale questionnaire, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that FNMP had a positive and significant effect on PWB, and PWB had a significant effect on SLO. Additionally, it was found that FNMP does not directly increase SLO significantly without the involvement of psychological well-being factors. This finding confirms that PWB plays a full mediating role in the relationship between FNMP and SLO. The better the implementation of FNMP, the higher the level of students' psychological well-being, which ultimately improves their learning outcomes. This study concludes that FNMP should not only be understood as a nutritional intervention, but also as a psychological intervention that focuses on improving students' emotional well-being in order to optimize its academic impact. Practically speaking, schools and policymakers are advised to integrate free meal programs with strategies that support students' psychological well-being.

Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience Abdul Azis; Vika Annisa Qurrata; Thomas Sosecco
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1461

This study examines the influence of Madurese ethnic philosophy on the business sustainability of Madura stalls, emphasizing cultural values as strategic capital that strengthens resilience. Core cultural principles including tretan dhibi’ (based solidarity), honesty, perseverance, and a strong work ethic shape management practices, trust mechanisms, and social networks that enhance competitive advantage. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), with 257 Madurese stall owners selected through the Slovin formula. The results of the outer model indicate that all indicators meet the required validity and reliability criteria. The inner model reveals an R² value of 0.337, indicating that Madurese ethnic philosophy significantly contributes 33.7% to business sustainability. These findings demonstrate that Madurese philosophy serves not only as a moral guideline but also as a form of social capital that facilitates supply stability, operational efficiency, trust-based networks, and the psychological resilience of business owners. The study underscores that local wisdom functions as a strategic asset in strengthening the sustainability of microenterprises and must be integrated with modern innovation to maintain competitiveness in an evolving market landscape.

Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City Adhitya Maulana Sahputra; Thomas Sosecco; Vika Annisa Qurrata
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1480

This study aims to analyze the mediating role of consumption behavior in the relationship between saving behavior and financial management ability among Generation Z students in Malang City. The research is grounded in the Theory of Planned Behavior, which emphasizes the role of intention and self-control in shaping financial decision-making. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The sample consisted of 200 university students aged 18–25 years who have experience using financial technology (fintech) platforms and personal saving activities. The measurement model results show that all constructs meet reliability and validity criteria, with outer loadings above 0.70 and AVE values exceeding 0.50. The structural model findings indicate that saving behavior has a positive and significant effect on consumption behavior (T = 3.303; p = 0.001), and consumption behavior has a significant effect on financial management ability (T = 2.918; p = 0.004). Furthermore, consumption behavior mediates the relationship between saving behavior and financial management ability (T = 3.244; p = 0.001), confirming its crucial role in strengthening the effect of saving discipline on financial outcomes. The R² values of 0.146 for financial management ability and 0.191 for consumption behavior suggest a moderate explanatory level that remains acceptable in behavioral and social science studies. The findings conclude that consistent saving and rational consumption behavior enhance financial management ability among students. Therefore, universities and policymakers should promote behavioral-based financial education programs that integrate saving discipline and consumption awareness to improve students’ financial resilience in the digital financial era.

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search