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Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30255899     EISSN : 30254728     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 336 Documents
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Analisis Sistem Penggajian dan Pengupahan pada PT Hasjrat Abadi Toyota Cabang Tendean Virginia Mutiara Britny Dien; Pantji Sintje Alouw; Christony Maradesa
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2791

Abstract

This study aims to analyze the payroll and wage system at PT Hasjrat Abadi Toyota Tendean Branch and to trace the departments and causes of late salary payments. The research uses a descriptive qualitative approach. Data were collected through interviews, observation, and documentation, then analyzed through condensation, display, and conclusion drawing. The company’s practices were compared with its written procedure and with the elements of the payroll system in accounting system theory: related functions, documents, accounting records, and procedure network. Results show that the company distinguishes pay for partnership, probationary, and permanent employees, while the branch recapitulates attendance and the head office calculates and transfers pay. The system largely conforms to the theory, but the written procedure does not distinguish branch and head office roles, does not regulate several documents and records, and sets no deadline for each department. Salary payment exceeded the deadline by three to five days from August to November 2025, because attendance recapitulation was delayed while personnel staff handled other tasks, which relates to combined duties and no recapitulation deadline. The company is advised to convert the final deadline into departmental deadlines, especially for attendance recapitulation, and to complete its documents and records.
Transparansi dan Akuntabilitas Pengelolaan Keuangan Pariwisata Desa Adat: Studi Desa Penglipuran, Bali Enggar Prakoso; Dewa Tri Yulana; Alam Pangestu; Andika Aji Kurniawan; Utami Puji Lestari
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2792

Abstract

Sejauh mana pengelolaan keuangan pariwisata di Desa Adat Penglipuran, Kabupaten Bangli, Bali, telah menjunjung prinsip keterbukaan dan akuntabilitas merupakan tujuan utama penelitian ini. Lokasi penelitian, Desa Penglipuran, dipilih karena statusnya sebagai destinasi wisata budaya unggulan yang secara harmonis memadukan pembangunan ekonomi, perlindungan lingkungan, dan pelestarian praktik tradisional. Data dikumpulkan melalui penelitian lapangan langsung di Desa Penglipuran menggunakan pendekatan kualitatif deskriptif. Metode yang digunakan meliputi observasi, wawancara, dan tinjauan pustaka. Hasil penelitian menunjukkan bahwa sumber pendapatan utama desa berasal dari retribusi tiket wisata yang dikelola oleh Kelompok Kesadaran Pariwisata (Pokdarwis), dengan pembagian pendapatan sebesar 60% untuk Desa Adat Penglipuran dan 40% untuk Pemerintah Kabupaten Bangli. Prinsip transparansi diwujudkan melalui pelaporan keuangan berkala setiap tiga bulan kepada desa adat, sedangkan akuntabilitas tercermin dalam kejelasan pembagian pendapatan, penyimpanan dana di lembaga perbankan, dan alokasi dana untuk pembangunan, pelestarian budaya, dan kesejahteraan masyarakat. Studi ini menyimpulkan bahwa sinergi antara struktur administrasi, struktur adat, dan struktur manajemen pariwisata merupakan kunci keberhasilan, transparansi, dan akuntabilitas tata kelola keuangan pariwisata di Desa Penglipuran.
Pengaruh Literasi Keuangan dan Digital Payment terhadap Kinerja UMKM Kawasan Urban Titik Rianawati; Arini Novandalina
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2793

Abstract

This study aims to examine the impact of financial literacy and digital payments on the performance of MSMEs in urban areas. A quantitative approach was adopted as the methodological framework, involving 50 MSME owners in urban areas of Central Java Province selected through purposive sampling. Data were collected using a 1–5 Likert scale questionnaire and analyzed via multiple linear regression using SmartPLS version 4.1.1.8. The study yielded two key findings. First, financial literacy and digital payments each have a significant impact on MSME performance. Second, both factors were found to have a significant simultaneous impact on MSME performance. These findings confirm that enhancing financial literacy and adopting digital payments are crucial factors in boosting the performance of urban MSMEs. This study contributes to the limited body of research on urban MSMEs and offers practical implications for business owners and policymakers in designing strategies to strengthen MSME capacity. Consequently, improving financial literacy and utilizing digital payments emerge as two key strategies that should be promoted to enhance MSME performance in urban areas.
Implikasi Digital Payment QRIS terhadap Kinerja UMKM Wilayah Pedesaan melalui Inklusi Keuangan Henny Henny; Sri Wahyuning; Zahra Dinul Khaq
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2794

Abstract

This study aims to examine the role of financial inclusion as a mediating variable in the relationship between QRIS digital payments and MSME performance. A quantitative approach was adopted, involving 50 MSME owners in rural Central Java selected through purposive sampling. Data were collected using a 1–5 Likert scale questionnaire and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software (version 4.1.1.8). The findings reveal two key insights. First, QRIS digital payments have a significant direct impact on MSME performance. Second, QRIS digital payments exert a positive and significant influence on MSME performance when mediated by financial inclusion. Thus, financial inclusion acts as a bridge connecting QRIS digital payments with MSME performance in rural areas. This study enriches the literature on the digital transformation of rural MSMEs, an area that remains under-researched, while offering practical implications for business owners, digital payment service providers, and policymakers in designing strategies to strengthen financial inclusion and boost the performance of rural MSMEs.
Faktor-Faktor yang Memengaruhi Kualitas Audit dengan Motivasi sebagai Variabel Moderasi pada Inspektorat Jenderal Kementerian Keuangan Yori Farras Nuryana; Thanrico Hans Ivander; Harti Budi Yanti
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2797

Abstract

This study examines the factors that influence audit quality—competence, independence, experience, and workload—and analyzes auditor motivation as a moderating variable. The sample comprised 138 auditors from the Inspectorate General of the Ministry of Finance of the Republic of Indonesia, selected using purposive sampling. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 22. The findings show that competence, independence, and motivation have positive and significant effects on audit quality, while workload has a negative effect. Auditor motivation was found to moderate the effect of competence on audit quality and to mitigate the negative effect of workload. These findings suggest that audit quality is associated with auditors’ capabilities and professional attitudes, as well as with supportive working conditions. Accordingly, the management of the Inspectorate General is expected to improve workload management and maintain a work climate that supports auditor motivation. These efforts may contribute to the preparation of higher-quality oversight reports and strengthen the effectiveness of the Inspectorate General’s supervisory function.  
Analisis Implementasi Standar Akuntansi Keuangan EMKM dengan Pendekatan Extended Tecnology Acceptance Model pada UMKM di Kota Batam Nayla Maratussholehah; Heri Yanto
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2751

Abstract

The implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Micro, Small, and Medium Enterprises (MSMEs) in Batam City remains suboptimal due to limited accounting knowledge, low awareness, and reporting complexity. This study examines factors influencing SAK EMKM implementation using the Technology Acceptance Model (TAM), extended with subjective norm and local culture. A quantitative approach was employed using regression-based path analysis in RStudio,involving 150 MSME respondents in Batam City. The results indicate that perceived usefulness influences behavioral intention and attitude toward using; attitude toward using and perceived ease of use influence behavioral intention; subjective norm influences perceived ease of use and perceived usefulness; and local culture influences perceived ease of use. However, subjective norm does not influence attitude toward using, perceived ease of use does not influence attitude toward using, and local culture does not influence perceived usefulness or subjective norm in SAK EMKM implementation among MSMEs in Batam City. These findings highlight the selective roles of social influence and local culture in SAK EMKM implementation.                                                                                                                                                            

Page 34 of 34 | Total Record : 336

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