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Hardika Muhammad Fatih Fatih
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INDONESIA
KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Pancasetia
ISSN : 1858022X     EISSN : 27460266     DOI : http://doi.org/10.35972/kindai.v18i1
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL Kindai adalah peer-review jurnal yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Pancasetia Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin. Kindai pertama kali terbit dalam versi cetak pada tahun 2003 dan sejak tahun 2016 telah berubah menjadi versi online dengan OJS. Jurnal ini merupakan penyebarluasan hasil penelitian mengenai ilmu Manajemen dan Akuntansi. KINDAI mendukung pemanfaatan Open Journal System sebagai portal jurnal yang terbuka online yang dapat diakses oleh siapa saja yang membutuhkan. Semoga keberadaan jurnal ini membawa manfaat bagi peneliti yang ingin mempublikasikan tulisannya kepada khalayak umum.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 293 Documents
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PENGARUH KAPASITAS SDM, PEMANFAATAN TI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN HULU SUNGAI UTARA Yudi Rahman; Fakhri Fakhri; Fauziannor Fauziannor; Novi Indriyanti
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i1.2600

Abstract

Abstract: This study aims to examine the effects of human resource (HR) capacity, information technology (IT) utilization, and the Government Internal Control System (GICS) on the quality of financial statements of the Hulu Sungai Utara Regency Government, both simultaneously, partially, and dominantly. The study employed a quantitative approach with descriptive and explanatory research designs. The population consisted of 78 financial officers from 39 Regional Government Work Units (SKPD), selected using a census technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that HR capacity, IT utilization, and GICS simultaneously have a significant effect on the quality of government financial statements. Partially, all three variables also have positive and significant effects, with GICS exerting the strongest influence. The coefficient of determination shows that the model explains 58% of the variation in financial statement quality, while the remaining 42% is influenced by other factors outside the model. These findings suggest that improving the quality of local government financial statements requires strengthening HR capacity, optimizing IT utilization, and ensuring the effective and sustainable implementation of the Government Internal Control System. Keywords: human resource capacity; information technology; Government Internal Control System; financial statement quality; local government
SUSTAINABLE SKILLS DAN STUDENT EMPLOYABILITY: PERSPEKTIF SUMBER DAYA MANUSIA DALAM PENGURANGAN KEMISKINAN (SDG 1) Sari Budiarti; Anggun Permata Husda; Risya Rosyida
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i1.2606

Abstract

This study examines the influence of Sustainable Skills encompassing Digital Literacy (DL), Problem-Solving Competency (PS), and Interpersonal Communication Skills (IC) on Student Employability (SE), mediated by Self-Directed Learning (SDL), Academic Resilience (AR), and Career Adaptability (CA). Grounded in Human Capital Theory (Strober, 1990) and the SDG 1 (No Poverty) framework, which posits that skills investment is central to breaking intergenerational poverty cycles, this study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) with 152 final-year management students at a private university in East Kalimantan. Results indicate that PS→AR (β=0.430, p<0.001), IC→CA (β=0.404, p<0.001), and DL→SDL (β=0.344, p<0.001) are all significant. At the outcome level, CA significantly predicts SE (β=0.373, p<0.001), while AR→SE (β=0.103, p=0.163) and SDL→SE (β=0.124, p=0.150) are not statistically significant. The model explains 17.1% of SE variance. These findings suggest that Career Adaptability is the dominant pathway linking sustainable skills to employability. The implications span both higher education curriculum development and policy reform aligned with SDG 1 targets, specifically through integrating career adaptability training, work-integrated learning, and interpersonal communication modules as mandatory curricular components. Keywords: sustainable skills; self-directed learning; academic resilience; career adaptability; SDG 1
PENGARUH STRATEGI BISNIS, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA Raudatul Jannah; Wia Rizqi Amalia; Novika Rosari; Nor Hikmah; Dahliana Iskandar
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i1.2615

Abstract

This study examines the effects of business strategy, company growth, and earnings management on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employed a quantitative approach using multiple linear regression analysis with IBM SPSS Statistics version 23. The population consisted of all manufacturing companies listed on the IDX, while the sample comprised 32 companies selected using purposive sampling. Business strategy was classified into two categories, namely prospector and defender. Company performance was measured using Return on Assets (ROA), whereas earnings management was measured using the Modified Jones Model. The results indicate that business strategy has a significant effect on company performance, while company growth and earnings management do not have a significant effect on company performance. The novelty of this study lies in the research period and the research object, which extend previous studies by providing evidence from Indonesian manufacturing companies during the 2021–2023 period. Keywords: business strategy; company growth; company performance; earnings management

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