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<![CDATA[Pengaruh Audit Judgement, Time Budget Pressure, Whitsleblowing System Terhadap Red Flag Dan Opini Audit ]]>
<![CDATA[Rikhza Masfa’ani]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2585
<![CDATA[This research aims to test the independent variable against the dependent variable. The object of this research was carried out at the Public Accounting Office in Surabaya City, using 60 auditors or respondents as research samples. In testing hypotheses to analyze and test data, this research used the SmartPLS application with Outer Model and Inner Model Testing. Produced research results regarding red flags (mediating variables) that audit judgment did not have a significant effect on red flags. Time budget pressure and the whistleblowing system have a significant influence on red flags. The variable on audit opinion (dependent variable) results in that audit judgment and time budget pressure do not have a significant effect on audit opinion and the whistleblowing system shows a significant effect on audit opinion. It is hoped that future researchers can add several variables.]]>
<![CDATA[Internal Audit Coso Framework Pada Fungsi Keuangan Berbasis Digital Untuk Menilai Kinerja Keuangan Di CV. Inti Bumi Multigrup ]]>
<![CDATA[Debby Yusriliana Rahmawati]]>;
<![CDATA[Tri Ratnawati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2586
<![CDATA[This research aims to determine how the role of digitalization on internal control How digitalization is used to assess the effectiveness of internal control in the financial function, how digitalization can make financial performance more efficient. This research is a descriptive qualitative research that measures and describes a certain social phenomenon by collecting facts, but without testing hypotheses using a triangulation approach, namely documentation, observation, and interviews. 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts. Based on the results of the discussion, it can be seen that the number and competence of human resources is very important, so internal control over the financial function at CV. Inti Bumi Multigrup is very necessary. Based on the COSO Framework, it can be concluded that internal control in CV. Inti Bumi Multigrup is not good enough, where: 1. The financial system still does not use digitization or is still manual 2. Competency mismatches can affect the results of the company's financial statements 3. Not confirming to suppliers or to their customers 4. Mixing company accounts with personal accounts The author's research suggestion for CV. Inti Bumi Multigrup is that it can pay more attention to the conditions of the financial and administrative sections or financial functions so that they are in accordance with applicable accounting standards and can also make it easier to analyze data for decision making.]]>
<![CDATA[Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 : (Studi Kasus Pada Desa Kepatihan Kecamatan Menganti Kabupaten Gresik) ]]>
<![CDATA[Novalina Deviyanti]]>;
<![CDATA[Cholis Hidayati]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2588
<![CDATA[This study aims to investigate the management of village funds in Kepatihan Village based on the Ministry of Home Affairs Regulation No. 20 of 2018. This qualitative study utilized in-depth interviews with the Village Head, Village Secretary, Village Treasurer, and the Village Consultative Body (BPD), as well as document analysis. Data analysis involved data classification and comparison with the Ministry of Home Affairs Regulation No. 20 of 2018. The results of this study provide insights into the implementation of this policy at the village level, highlighting challenges and potential improvements in village fund management. In reviewing the Ministry of Home Affairs Regulation No. 20 of 2018 on Village Financial Management, it was found that the management of village funds in Kepatihan Village showed significant conformity in the process of implementation, administration, reporting, and accountability, but the planning process had obstacles in waiting for the budget ceiling from the government so village APB was determined in December which should be implemented in October.]]>
<![CDATA[Pengaruh Manajemen Kas, Manajemen Piutang, Dan Manajemen Persediaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Iva Aulia Fajrin]]>;
<![CDATA[Sunu Priyawan]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2589
<![CDATA[This study aims to test the influence of Cash Management, Accounts Receivable Management and Inventory Management on Profitability in Indonesian Food and Beverage Subsector Manufacturing companies registered in Indonesia in the period 2020-2022. The population used is 35 Manufacture companies of the Food and Beverage subsector registered in Indonesia. Sample determination is carried out using the purposive sampling method approach, based on sample determination criteria that have been carried out by 20 companies during the period 2020-2022. The study also uses quantitative approaches and techniques of multiple linear regression analysis, correlation analysis and coefficient of determination, as well as hypothesis tests using T test and F test previously performed classical assumption test first. The result of this study is that simultaneously the influence of cash management (X1), accounts receivable management (X2), inventory management (X3) on profitability (Y) obtained Fcompat (3,680) is greater than Ftable (2,680) 76). This indicates that simultaneously Cash management (X1), Accounts receivable management (X2), Inventory management (X3) against profitability (Y). The test results partially show that there is a positive and significant influence on inventory management on profitability. Cash management and accounts receivable have a negative and insignificant effect on profitability.]]>
<![CDATA[Pengaruh Penggunaan Sistem Pengukuran Kinerja Terhadap Kinerja Manajer Pada Restoran Yang Memakai Jasa GrabFood di Kota Bukittinggi Tahun 2023 ]]>
<![CDATA[Dhea Sri Amanda]]>;
<![CDATA[Syuryatman Desri]]>;
<![CDATA[Muhammad Alung]]>;
<![CDATA[Abdul Hafid]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2590
<![CDATA[This study examines the effects of the work measurement system's adoption on the productivity of GrabFood system-using businesses using quantitative methodologies and multiple regression analysis. Primary data from surveys given to Bukittinggi residents were used in this investigation. GrabFood usage by restaurants served as the dependent variable in this study, with the use of performance monitoring systems (X1) and manager performance (X2) acting as independent variables. The use of the performance measuring system (X1) and management performance (X2) has a positive influence on the use of GrabFood services (Y), according to the results of the multiple linear regression test. In light of the overall determination coefficient test findings, the coefficient value of 0.376 (37.6%) which means that the use of the performance measurement system (X1) and manager performance (X2) has an influence of (37.6%) on the use of GrabFood Services (Y). Then Ha Accepted: the use of performance measurement system (X1) and performance manager (X2) has a significant effect together on the use of GrabFood services (Y). while the remaining 0.624 (62.4%) was influenced by other variables]]>
<![CDATA[Digitalisasi Bisnis Dan Inklusi Keuangan Sebagai Upaya Mendorong Kinerja Umkm Melalui E-Commerce Di Era Digital ]]>
<![CDATA[Uum Helmina Chaerunisak]]>;
<![CDATA[Sri Ayem]]>;
<![CDATA[Septiana Wahyu Prasetyaningtyas]]>;
<![CDATA[Riska Widya Afrianingrum]]>;
<![CDATA[Naresha Hanun]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2591
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) are creative industries that rely on the ideas of their owners and currently play an important role in the Indonesian economy. The performance of MSMEs in Indonesia has progressed and developed in recent years. financial inclusion and digital business are two important things. They complement each other and have the potential to improve the performance of MSMEs. Financial inclusion can provide MSMEs with access to financial products and services such as insurance credit and pension funds. Digital business can help MSMEs to expand their market, improve operational efficiency and increase marketing effectiveness. Therefore, financial inclusion and digital business can help MSMEs to increase productivity efficiency and competitiveness. In improving its performance in line with financial inclusion and digital business, the use of shopee for the MSME community must be in line with the times and follow information technology which aims to expand the market and increase sales. To determine whether digital business and financial inclusion have a significant impact on MSME performance, the study reviewed some previous research or used systematic literature review methods. We used secondary data from Google Scholar articles published between 2019 and 2024. The results showed that digital business and financial inclusion have a positive effect on the performance of MSMEs. However, the study (Ruli et al., 2021) argues that financial inclusion does not have any effect on the performance and sustainability of the MSME sector, which is contrary to this.]]>
<![CDATA[Pengaruh Komitmen Organisasi Dan Kemampuan Serta Motivasi Terhadap Kepuasan Kerja Dan Kinerja Pegawai Badan Pendidikan Dan Pelatihan Kota Tarakan ]]>
<![CDATA[Anwar Anwar]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2595
<![CDATA[This study was to determine the effect Organizational Commitmen and Ability and the Motivation on Satisfaction and Performance Of Education and Training Agency’s employees and aims to 1) identify and analyze the direct effect of organizational commitmen, ability and motivation of the Education and Training Agency’s employees of Tarakan City ; 2) identify and analyze the direct effect of organizational commitmen, ability, motivation and job satisfaction with the performance of the Education and Training Agency’s employees of Tarakan City ; 3) identify and analyze the indirect influence of organizational commitmen, ability and motivation of the performance through job satisfaction of the Education and Training Agency’s employees of Tarakan City ;The method used descriptive and explanatory survey to employees who work in Education and Training Agency of Tarakan City. The draft questionnaire has been prepared in advance, then distributed to a sample of the population of physicians in the Education and Training Agency of Tarakan City number 46. This study uses analysis tools such as path analysis is done through the help of IBM software SPSS 21 and previously was based on the results of recapitulation of the answers of all respondents.The results showed that there is a direct effect organizational commitmen, ability and motivation to job satisfaction. There is a direct effect of organizational commitmen, ability, motivation and job satisfaction with the performance. There is the indirect effect of organizational commitmen, ability and motivation on the performance through job satisfaction of the Education and Training Agency’s employees of Tarakan City.]]>
<![CDATA[Pengaruh Komite Audir, Kompleksitas Perusahaan Dan Ukuran Perusahaan Terhadap Audit Delay ]]>
<![CDATA[Dewantomo Dewantomo]]>;
<![CDATA[Nurma Gupita Dewi]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2597
<![CDATA[The aim of this research is to empirically prove the influence of the audit committee, company complexity and company size on audit delay. The population in the research is all food and beverage companies listed on the Indonesia Stock Exchange 2020-2022. The sample selection method chosen was the purposive sampling method so that 78 observations were obtained. The data analysis technique used is multiple linear regression analysis using the SPSS application. The research results show that the audit committee and company complexity have a significant positive effect on audit delay, while company size has a significant negative effect on audit delay.]]>
<![CDATA[Pengaruh Financial Distress, Inherent Risk Dan Audit Changes Trhadap Audit Report Lag ]]>
<![CDATA[Patricia Septin Arini]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2600
<![CDATA[The aim of this research is to prove the influence of financial distress, inherent risk and audit changes on audit report lag. The research population used food and beverage companies listed on the ndonesian Stock Exchange for the 2019-2021 period. Sampling was taken using the purposive sampling method, resulting in 11 samples in 3 years. Data analysis is multiple linier regression. The reseach results show that financial distress han an insignificant negative effect, inherent risk has a significant positive effect and audit changes have an insignificant positive effect on audit report lag. So it can be seen that the inherent risk in the company can trigger delays in the publication of financial report.]]>
<![CDATA[Analisis Efektivitas Penggunaan Aplikasi Hospital Information System Atas Penerimaan Kas Pada Rumah Sakit Islam Ibnu Sina ]]>
<![CDATA[Dinda Mustika Triwardani]]>;
<![CDATA[R. Septian Armel]]>
<![CDATA[ EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas 45 Surabaya ]]>
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DOI: 10.30640/ekonomika45.v11i2.2601
<![CDATA[In the era of business digitization and globalization, the role of accounting information systems has become a key pillar in managing the financial operations of a company. One critical aspect that requires close monitoring is cash receipts, an essential element in measuring the financial health of an organization. The process of recording, managing, and reporting cash receipts through the accounting information system reflects the readiness level of a company in facing financial challenges. This research aims to assess the level of adoption and utilization of information technology at Ibnu Sina Islamic Hospital by using the Hospital Information System application for cash receipts as a key factor in enhancing its effectiveness. The study employs a qualitative descriptive approach to analyze the effectiveness of the Hospital Information System (HIS) application on cash receipts at Ibnu Sina Islamic Hospital in Pekanbaru. Primary data is obtained through in-depth interviews with the accounting staff at Ibnu Sina Islamic Hospital. The research findings indicate that the Hospital Information System application for cash receipts at Ibnu Sina Islamic Hospital plays a significant role in improving cash receipts. The strategies employed to overcome challenges reflect Ibnu Sina Islamic Hospital's commitment to providing more efficient healthcare services focused on patients. By involving all relevant parties, the hospital has successfully faced obstacles and laid a solid foundation for a more digital future in the healthcare industry.]]>
