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Dapit Zaenudin
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Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 26220415     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Relevansi: Jurnal Ekonomi, Manajemen, dan Bisnis  is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics      Monetary Economics, Finance, and Banking      International Economics      Public Economics      Economic development      Regional Economy Management Science      Marketing      Financial management      Human Resource Management      International Business      Entrepreneurship  
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 192 Documents
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The Influence of Internal Control, Leadership, and Apparatus Competence on Village Fund Accountability in Pringsewu Mutiara Kusuma Wardani; Fitri Mareta; Depita Anggraini
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.664

Abstract

This study examines the effects of internal control systems, village-head leadership style, and village apparatus competence on village fund management accountability in Pringsewu District, Pringsewu Regency. A quantitative survey and total sampling were applied to 60 officials from ten villages in Bali. The instrument comprised 24 five-point Likert items and was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. All constructs met the convergent validity and reliability criteria. The model explained 72.9% of the variance in accountability. Internal control (β=0.420, t=5.986, p<0.001), village-head leadership (β=0.439, t=5.580, p<0.001), and apparatus competence (β=0.478, t=6.149, p<0.001) had positive and significant effects. Village fund accountability requires a combination of formal controls, participatory leadership, and competent personnel. Apparatus competence produced the largest path coefficient. The cross-sectional design, self-reported data from one district, sample of 60 respondents, and unavailable f², Q², Standardized Root Mean Square Residual (SRMR), Heterotrait-Monotrait Ratio (HTMT), and PLSpredict statistics constrain causal inference and generalizability. The findings provide a policy basis for integrating financial training, the segregation of duties, periodic monitoring, and participatory decision forums.
​Managerial Ownership, Audit Committee, Leverage, Firm Size, and Earnings Persistence in Consumer Staples Rima Kusumawati Putri; Rusmianto; Evi Yuniarti
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.665

Abstract

This study examines the associations between managerial ownership, audit committee meeting intensity, leverage, and firm size with earnings persistence among consumer non-cyclic firms listed on the Indonesia Stock Exchange. Purposive sampling yielded 14 firms from 2021 to 2025. Three outliers were removed from the 70 initial firm-year observations, leaving 67 observations. Multiple linear regression was performed using IBM SPSS 27. Because the residuals were non-normal, the primary inference used 10,000 bootstrap resamples and 95% bias-corrected and accelerated confidence intervals. Leverage was positively associated with earnings persistence (B=0.298, p=0.018, 95% BCa [0.035, 0.532]). Managerial ownership, audit committee meeting frequency, and firm size were not significant because their confidence intervals crossed zero. The model produced R²=0.140 and adjusted R²=0.085, while the omnibus test was exactly at the conventional threshold (F=2.526, p=0.050). A single sector, five-year period, small sample, and unavailable raw inputs for the persistence score constrain generalizability and measurement replication. The discipline and monitoring accompanying debt financing explain earnings persistence more consistently than quantitative governance indicators or asset scale. This study updates the evidence for Indonesian consumer staples and employs bootstrap inference.

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