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All Journal Jurnal Pendidikan Akuntansi (JPAK) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Efektif Priviet Social Sciences Journal
Ros Nirwana
Sekolah Tinggi Ilmu Ekonomi Pancasetia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of MSME performance: Assessing the role of budgeting, financial control, and cash management in Banjarbaru City Ros Nirwana; Jakiroh Jakiroh; Endah Sri Bintari; Sri Yunia Anizar; Yulia Yulia
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1023

Abstract

Many MSMEs play an important role in supporting local economic activity; however, yet in reality many of them still struggle with financial management issues that prevent their performance from reaching its full potential. Based on this situation, the present study examines how budgeting practices, financial control, and cash management influence the performance of MSMEs in Banjarbaru City. The analysis draws on the Resource-Based View (RBV), Contingency Theory, and Working Capital Theory as the main theoretical foundations. This study uses a quantitative associative approach and involves 30 business owners selected through purposive sampling method. The collected data were processed using multiple linear regression with SPSS 25. The results indicate that budgeting (β = 0.295; p = 0.037), financial control (β = 0.400; p = 0.002), and cash management (β = 0.481; p = 0.002) have a positive and significant effect on MSME performance, both partially and simultaneously (F = 79.389; p = 0.000). The adjusted R² of 0.890 indicates that these financial management variables can account for approximately 89% of the variation in MSME performance, which shows how strongly they are tied to day-to-day business outcomes. The results suggest that financial managerial skills function as important internal resources, as described in the RBV perspective, while the effectiveness of financial practices still depends on how well they fit each business’s specific situation, in line with Contingency Theory. The findings also reaffirm the idea from Working Capital Theory that maintaining adequate liquidity is essential for keeping operations running smoothly. Overall, this study offers empirical evidence from a growing city context and underlines the need for more structured budgeting, tighter financial control, and better cash management to support stronger and more sustainable MSME.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023 Ros Nirwana; Sriyunia Anizar; Jakiroh Jakiroh; Endah Sri Bintari
Jurnal Ekonomi Efektif Vol. 7 No. 3 (2025): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v7i3.48189

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh tingkat ketergantungan pemerintah daerah, belanda modal dan tingkat akses internet terhadap tingkat pengungkapan LKPD pada Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023. Data penelitian diperoleh dari data sekunder dengan bersumber dari publikasi pada website resmi lembaga pemerintah Provinsi Kalimantan Selatan dan dari Badan Pusat Statistik Pemerintah Kalimantan Selatan. Total data yang dikumpulkan dari 11 Kabupaten dan 2 Kota di Provinsi Kalimantan Selatan sebanyak 65 data, dengan Teknik analisis data yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa tingkat ketergantungan Pemerintah Daerah berpengaruh signifikan negatif terhadap tingkat pengungkapan LKPD pada website Pemerintah Daerah di Provinsi Kalimantan Selatan, Belanja modal tidak berpengaruh terhadap tingkat pengungkapan LKPD di website pemerintah daerah di Provinsi Kalimantan Selatan, dan Tingkat Akses Internet tidak berpengaruh terhadap Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi kalimantan Selatan.
Analisis Kebijakan Pajak Digital dan Dampaknya Terhadap Kepatuhan UMKM Di Indonesia: Studi Literatur dan Analisis Kebijakan Ros Nirwana; Suzi Suzzana; Hasdi Suryadi; Jakiroh; Endah Sri Bintari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains a significant challenge, despite the implementation of various digital tax policies. The gap between administrative compliance and substantive compliance indicates that tax digitalization has not been fully effective in fostering sustainable compliance. This study aims to analyze digital tax policies and their impact on MSME tax compliance using the perspectives of Tax Behavior Theory, Tax Compliance Theory, and E-Government Theory. This research employs a qualitative approach using literature review and policy analysis of relevant digital tax regulations, including Government Regulation No. 23 of 2018 and Ministry of Finance Regulation No. 62/PMK.03/2020. Secondary data were collected from academic journals, books, regulatory documents, and official reports, and analyzed using thematic analysis through stages of coding, categorization, and interpretation. The findings indicate that MSME tax compliance in the digital era is influenced by the interaction of behavioral, regulatory, and technological factors. Digital systems such as e-Filing and e-Billing have improved administrative compliance by enhancing efficiency and ease of use. However, low tax and digital literacy, limited technological infrastructure, and system complexity remain major barriers. In addition, risk-based supervision strengthens enforced compliance, but may reduce taxpayer trust if not accompanied by high-quality public services. This study concludes that the effectiveness of digital tax policies depends not only on technological transformation but also on the balance between behavioral factors and compliance approaches based on trust and power. Therefore, a more comprehensive strategy is required, including improving literacy, simplifying tax systems, and enhancing transparency and public services to promote sustainable MSME tax compliance.
MODEL PENGINTEGRASIAN GREEN ACCOUNTING SEBAGAI PENGGERAK QUALITY OF LIFE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Ros Nirwana; Adista Anjar Diany; Suzi Suzana; Prio Satrio
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12796

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Environmental, Social, dan Economic terhadap Quality of Life pada Masyarakat di sekitar Perusahaan Pertambangan yang ada di Indonesia. Data penelitian didapat dari Annual Report Perusahaan pertambangan di Indonesia. Penelitian ini menggunakan metode purposive sampling, dan menghasilkan 95 data sebagai sample. Pengujian data dilakukan menggunakan Analisis Regresi Linear Berganda dengan data panel dan time series, dan di uji menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa Environmental berpengaruh positif terhadap Quality of Life, sedangkan Social dan Economic tidak berpengaruh terhadap Quality of Life. Temuan ini menekankan pentingnya praktik ramah lingkungan sebagai strategi utama perusahaan pertambangan untuk meningkatkan kesejahteraan stakeholder. Selain itu, hasil ini memberikan arahan bagi pengembangan kebijakan dan program yang menekankan aspek lingkungan, serta perlunya evaluasi lebih lanjut terhadap kontribusi sosial dan ekonomi terhadap kualitas hidup masyarakat.ABSTRACTThis study aims to examine and analyze the influence of Environmental, Social, and Economic dimensions on the Quality of Life of communities surrounding mining companies in Indonesia. The research data were obtained from the Annual Reports of Indonesian mining companies. This study employed a purposive sampling method, resulting in 95 observations as the sample. Data analysis was conducted using Multiple Linear Regression with panel and time series data and was processed using Stata 17. The results indicate that the Environmental dimension has a positive effect on Quality of Life, whereas the Social and Economic dimensions do not have a significant impact. These findings highlight the importance of environmentally friendly practices as a key strategy for mining companies to enhance stakeholder well-being. Furthermore, the results provide guidance for the development of policies and programs that emphasize environmental aspects, as well as the need for further evaluation of the social and economic contributions to the communities' quality of life.
The Effect of Green Accounting Dimensions on the Quality of Life of Communities Surrounding Mining Areas: A Panel Data Analysis of Mining Companies in Indonesia (2020–2024) Ros Nirwana; Adista Anjar Diany; Suzi Suzana; Prio Satrio
Jesya Vol 9 No 1 (2026): Artikel Riset Januari 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i1.2601

Abstract

This study examines the effect of environmental, social, and economic dimensions of Green Accounting on the Quality of Life of communities surrounding mining companies in Indonesia. Using purposive sampling, the study analyzes panel data consisting of 95 observations from 19 mining companies over the period 2020–2024. The data are analyzed using panel regression with the Fixed Effects Model (FEM), selected based on model specification tests, and estimated with robust standard errors to ensure reliable results. The findings indicate that environmental performance has a positive and significant effect on Quality of Life, while social and economic performance do not show significant effects. The model explains 44.58% of the variation in Quality of Life, indicating a moderate explanatory power. These results suggest that environmental practices provide more direct and measurable impacts on community welfare compared to social and economic initiatives. This study contributes to the literature by providing empirical evidence that the effectiveness of Green Accounting dimensions is not uniform, where environmental aspects play a more dominant role in improving Quality of Life. The findings also extend Stakeholder Theory and Legitimacy Theory by highlighting that corporate environmental responsibility is more strongly associated with stakeholder welfare and social legitimacy than other dimensions. From a policy perspective, the results imply that mining companies and regulators should prioritize environmental performance as a key driver of community welfare, while improving the effectiveness and targeting of CSR programs and economic contributions to generate more tangible social impacts.
Co-Authors Adista Anjar Diany Endah Sri Bintari Endah Sri Bintari Hasdi Suryadi Jakiroh Jakiroh Jakiroh Prio Satrio Sri Yunia Anizar Sriyunia Anizar Suzi Suzana Suzi Suzzana Yulia Yulia