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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 281 Documents
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Analisis Pengaruh Financial distress, Internal control weakness, dan Auditor switch terhadap Restatement Laporan Keuangan: Perusahaan Perbankan Terdaftar di BEI 2020-2024 Dora Insi Epriana; Winny Lian Seventeen; Seftya Dwi Shinta
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2279

Abstract

This study aims to analyze the effect of financial distress, internal control weakness, and auditor switching on financial statement restatement in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using binary logistic regression. The sample was selected using purposive sampling, resulting in 22 companies with a total of 110 observations. The data used are secondary data obtained from financial statements and annual reports. The results show that partially, financial distress and auditor switching do not have a significant effect on financial statement restatement. In contrast, internal control weakness has a positive and significant effect on restatement, indicating that weaknesses in internal control systems increase the likelihood of financial reporting errors. Simultaneously, all independent variables significantly affect financial statement restatement. The Nagelkerke R Square value of 0.269 indicates that the model explains 26.9% of the variation in restatement, while the remaining 73.1% is influenced by other factors outside the model. These findings highlight the importance of effective internal control in maintaining the quality of financial reporting, particularly in the highly regulated banking sector
Pengaruh Pemanfaatan Teknologi Informasi, Penerapan SPI, dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah: Studi Empiris pada OPD di Kota Medan Siti Sri Wahyuni; Yulita Triadiarti; Muhammad Rizal; Tapi Rumondang Sari Siregar; Khairunnisa Harahap
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2288

Abstract

This study was designed to investigate the extent to which Information Technology Utilization, Implementation of Internal Control Systems, and Accessibility of Financial Reports contribute to the Accountability of Regional Financial Management among Regional Government Organizations (OPDs) in Medan City. Accountability in regional financial management continues to face numerous challenges, including weaknesses in internal control systems and technical obstacles in the financial reporting process. A quantitative approach was employed in this study, involving 32 OPDs as samples selected through simple random sampling technique. Data were gathered using Likert scale questionnaires and subsequently analyzed using multiple linear regression analysis. The partial test results revealed that only the Implementation of Internal Control Systems exerted a significant influence and emerged as the dominant variable, whereas Information Technology Utilization and Accessibility of Financial Reports demonstrated no considerable effect. Meanwhile, simultaneously, all three variables collectively proved to have a significant effect. These findings underscore the importance of strengthening the internal control system as the primary priority, which needs to be supported by improved utilization of information technology and broader accessibility of financial reports down to the individual OPD level
Analisis Faktor-Faktor yang Mempengaruhi Ketidakteraturan Pengelolaan Keuangan UMKM pada Sektor Katering di Kecamatan Mulyorejo Savira Anjelin; Azra Maharani Yasita; Agustin Cintya Masita; Chesta Fillail Adabi; Tries Ellia Sandari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2289

Abstract

In Indonesia, Micro, Small, and Medium Enterprises (MSMEs) are crucial for driving national economic development, particularly within the broad and prevalent micro-enterprise segment. However, in practice, financial management in micro-enterprises often exhibits variations that can impact business performance and sustainability. This study aims to identify and examine the factors that contribute to differences in financial management in MSMEs, particularly in the catering sector in Mulyorejo Regency. A qualitative descriptive method was used through observation, in-depth interviews, and documentation of micro-enterprise participants. The results indicate that these differences arise from several significant factors, including inadequate financial literacy, a lack of an organized record-keeping system, a tendency to combine personal and business finances, and an ineffective internal control and oversight system. Furthermore, personal ethics and limited use of technology contribute to errors in financial reporting. This study found that improving the quality of financial management requires discipline in routine documentation, strict cash segregation, and improved operational oversight
Efektivitas Sosialisasi Kelembagaan Zakat Oleh Baitul Maal Hidayatullah Bengkulu Melalui Sosial Media Faiza Tirta Sakinah; Nurul Hak; Andi Harpepen
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2305

Abstract

This study aims to determine the effectiveness of institutional zakat socialization by Baitul Maal Hidayatullah Bengkulu through Instagram social media. This study uses a quantitative approach with an associative descriptive method. The research population is all 1,460 followers of the BMH Bengkulu Instagram account, with a sample of 94 respondents determined using purposive sampling techniques. Data collection was conducted through an online questionnaire using a Likert scale. Data analysis was performed using validity tests, reliability tests, descriptive statistics, and hypothesis testing using F and t tests with the help of SPSS. The results showed that socialization through social media had a positive and significant effect on the effectiveness of zakat institutional socialization. This was proven through the F test with an Fcount value of 66.402 and a significance value of 0.000 (<0.05), as well as the t test which showed a tcount value of 8.149 with a significance of 0.000 (<0.05). In addition, descriptive statistics show that the variables of socialization through social media and the effectiveness of zakat institutional socialization are in the fairly high category. Thus, it can be concluded that the use of social media as a means of digital communication plays an important role in increasing public understanding, attitudes, and participation in zakat through official institutions
Pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting Terhadap Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara Nazwa Adinda; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi Z; Erny Luxy D. Purba; Esa Setiana
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2315

Abstract

Penelitian ini bertujuan menguji pengaruh Fiscal Stress, Sisa Lebih Perhitungan Anggaran, dan Rebudgeting terhadap tingkat penyerapan anggaran pada pemerintah kabupaten/kota di Provinsi Sumatera Utara selama periode 2020–2024. Latar belakang penelitian ini didasarkan pada kondisi penyerapan anggaran pemerintah daerah yang masih rendah dan berfluktuasi, sehingga mencerminkan belum optimalnya efektivitas dalam pengaturan APBD. Rendahnya penyerapan anggaran dapat menghambat pembangunan daerah, menurunkan kualitas pelayanan publik, serta menyebabkan terjadinya idle money yang mengurangi efektivitas penggunaan anggaran daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan (DJPK), Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dan Website Pemerintah Daerah. Populasi penelitian meliputi seluruh pemerintah kabupaten/kota di Provinsi Sumatera Utara periode 2020–2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 70 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 31. Hasil penelitian menunjukkan bahwa Fiscal Stress berpengaruh terhadap Penyerapan Anggaran, yang berarti tekanan fiskal memengaruhi kemampuan pemerintah daerah dalam merealisasikan anggaran secara optimal. Sementara itu, SiLPA dan Rebudgeting tidak berpengaruh terhadap Penyerapan Anggaran, yang menunjukkan bahwa besarnya sisa anggaran maupun perubahan anggaran belum mampu secara langsung meningkatkan efektivitas realisasi anggaran daerah. Namun, secara simultan Fiscal Stress, SiLPA, dan Rebudgeting pengaruh terhadap tingkat Penyerapan Anggaran Pemerintah Kabupaten/Kota di Provinsi Sumatera Utara. Temuan ini diharapkan menjadi sebagai bahan pertimbangan serta evaluasi bagi pemerintah daerah dalam upaya meningkatkan efektivitas perencanaan, pelaksanaan, serta pengawasan APBD sehingga proses penyerapan anggaran dapat terlaksana secara lebih optimal
Analisis Pengaruh Kompetensi SDM, Asimetri Informasi dan Whistleblowing terhadap Fraud Pada BUMDes di Kabupaten Lombok Utara Ni Ketut Sriwinarti; Dinda Puspita Ayu; Dina Adnyani Putri
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2326

Abstract

This study aims to analyze the influence of human resource competence, information asymmetry, and whistleblowing on fraud at BUMDes in Gangga Subdistrict, North Lombok Regency. The study employs a mixed-methods approach using questionnaires and in-depth interviews. The results indicate that: (1) human resource competence has a negative and significant effect on fraud because low levels of accounting and administrative understanding increase the risk of fraud, (2) information asymmetry has a positive and significant effect on fraud, and (3) whistleblowing has no significant effect due to a lack of public understanding and a system that is not yet functioning optimally. Collectively, these three variables influence the occurrence of fraud. This study emphasizes the importance of improving managerial competence, ensuring information transparency, and strengthening the whistleblowing system to minimize the risk of fraud in BUMDes
Peran Inovasi Financial Technology dalam Memediasi Pengaruh Locus of Control terhadap Kinerja Keuangan UMKM di Kota Jambi Stefen Hutabarat; Iwan Putra; Novia Sri Dwijayanti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2341

Abstract

This study investigates how locus of control affects the financial performance of Micro, Small, and Medium Enterprises (MSMEs) and examines the mediating role of financial technology (fintech) innovation within MSMEs in Jambi City. As the modern economy advances, MSME actors need to adapt to digital transformation, especially through technology-based financial services that improve business management and financial results. In this setting, locus of control is seen as a psychological factor influencing decision-making, risk management, and the use of digital innovations in business activities. The research employs a quantitative approach with a survey of MSME actors in Jambi City. Purposive sampling was used to select MSMEs that have adopted fintech services. Data collection involved questionnaires, and analysis was performed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The variables studied include locus of control (independent), fintech innovation (mediator), and MSME financial performance (dependent). Findings show that a stronger locus of control positively impacts MSME financial performance and fintech innovation. Additionally, fintech innovation significantly enhances financial performance and mediates the link between locus of control and financial outcomes. These results imply that greater self-control among business actors improves their ability to adopt fintech innovations, leading to enhanced financial management. This research offers theoretical contributions to modern economic studies and MSME financial behavior, along with practical insights for government and business stakeholders to promote digital literacy and fintech adoption, thereby increasing MSME competitiveness.
Pengaruh Work From Home terhadap Produktivitas Karyawan pada Era Digital Muhammad Qadafi Zulkarnain
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2344

Abstract

Purpose This study aims to analyze the effect of work from home (WFH) on employee productivity in the digital era, particularly in the context of work system changes accelerated by the COVID-19 pandemic and the development of information technology. Methodology This research employs a quantitative approach with a survey method. The research population consisted of employees in the service and information technology sectors in Makassar City who have implemented or are currently implementing the WFH system, with a total sample of 120 respondents selected using purposive sampling technique. The data collection instrument was a questionnaire with a 1–5 Likert scale. Data analysis was conducted using simple linear regression with SPSS version 25. Findings The results indicate that work from home has a positive and significant effect on employee productivity, with a regression coefficient of 0.612 and a significance value of 0.000 < 0.05. The R² value of 0.524 indicates that WFH can explain 52.4% of the variation in employee productivity. Suggestion Organizations are advised to strengthen technological infrastructure, formulate structured WFH policies, and pay attention to employees' work-life balance to optimize productivity. The limitation of this study lies in its geographic scope, which is limited to Makassar City, so generalization of results should be approached with caution..
Pengaruh Current Ratio, Debt To Assets Ratio, dan Sales Growth terhadap Financial Distress pada Perusahaan Sub-Sektor Otomotif dan Komponen Periode 2022-2024 Tiffany Aurelia Taslim; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2355

Abstract

This study aims to examine the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), and Sales Growth (SG) on Financial Distress in automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research is motivated by post-pandemic sales fluctuations and inconsistencies in prior findings. A quantitative explanatory associative method was employed, with a purposive sampling technique yielding 10 companies and 30 firm-year observations. Data were analyzed using multiple linear regression with a bootstrap approach due to the sample size limitations. The results show that simultaneously, CR, DAR, and SG significantly affect Financial Distress. Partially, Current Ratio and Sales Growth have no significant effect, while Debt to Assets Ratio has a significant negative effect. This finding indicates that increased debt usage during 2022–2024 correlates with better financial health, possibly because firms able to secure loans signal credibility to creditors. The implication is that liquidity and sales growth alone are not strong predictors of financial distress in the automotive industry, suggesting that management and investors should not rely solely on these ratios
Pengaruh Board Financial Expertise Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Manufaktur Subsektor Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Agnes Julia Kosim; Mutiara Maimunah
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2356

Abstract

This study examines the effect of board financial expertise on financial reporting quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period. Drawing on agency theory, commissioners with financial backgrounds are expected to strengthen oversight functions, reduce information asymmetry, and improve the overall quality of financial reporting. A quantitative approach was employed using secondary data obtained from companies' annual reports. Sample selection was conducted through purposive sampling, yielding 168 observations following outlier detection. Board financial expertise was operationalized as the proportion of board of commissioners members with an accounting or finance background, while financial reporting quality was proxied by earnings quality measured through total accruals. Data were analyzed using simple linear regression after all classical assumption tests were satisfied. The findings reveal that board financial expertise does not exert a significant influence on financial reporting quality. This suggests that financial competence within the board of commissioners alone is insufficient to meaningfully improve reporting quality, particularly under the pressures of the COVID-19 pandemic. The study underscores the necessity of strengthening broader corporate governance mechanisms to support higher standards of financial reporting

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