e_Jurnal Ilmiah Riset Akuntansi “e_JRAâ€ diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap enam bulan sekali (Februari dan Agustus) dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. e_Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan Auditing Akuntansi Manajemen Akuntansi Syari'ah Akuntansi Sektor Publik Sistem Informasi Akuntansi Akuntansi Internasional Akuntansi Perpajakan Akuntansi Perbankan
Perilaku Manajemen Keuangan Pribadi : Peran E-Wallet, Self-Control, dan Pendapatan
This study aims to examine the effect of financial technology (e-wallet) and self-control on students’ personal financial management behavior, with income as a moderating variable. The rapid development of e-wallet services offers convenience and efficiency in financial transactions, but it may also influence individuals’ financial management patterns, particularly among university students. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 86 students of the Faculty of Economics and Business, Universitas Islam Malang, class of 2022, who had used or were currently using e-wallet services. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results indicate that financial technology (e-wallet) and self-control have a positive and significant effect on personal financial management behavior. Income also has a direct positive effect on financial management behavior. However, income does not moderate the relationship between financial technology or self-control and personal financial management behavior. These findings suggest that students’ financial management behavior is more strongly influenced by behavioral and psychological factors rather than differences in income levels, which tend to be relatively homogeneous. This study contributes empirically to the literature on students’ financial behavior in the digital era and provides practical implications for improving financial literacy and self-control. Keywords: Financial technology; e-wallet; self-control; income; personal financial management behavior
Copyright (c) 2026 e_Jurnal Ilmiah Riset Akuntansi
Peran Digitalisasi Akuntansi dan Pemanfaatan E-Commerce dalam Menciptakan Keunggulan Bersaing UMKM Kuliner yang Dikelola Generasi Z di Kota Malang
The purpose of this study is to investigate and evaluate how the competitive advantage of culinary Micro, Small, and Medium Enterprises (MSMEs) run by Generation Z in Malang City is affected by accounting digitization and e-commerce. This study employs a survey method in conjunction with a quantitative approach. 120 Generation Z culinary MSME owners were given questionnaires to complete in order to gather primary data. The findings demonstrate that e-commerce and accounting digitalization significantly and favorably impact competitive advantage. According to this study, improving the competitiveness of culinary MSMEs requires the use of digital technologies in online marketing and financial administration. Keywords: Accounting digitalization, e-commerce, competitive advantage, culinary msmes, generation z.Top of FormBottom of Form
The Effect of Financial Literacy, Financial Planning, and Impulsive Buying Behavior on Personal Financial Management (A Case Study of Timor-Leste International Students in Malang)
Effective financial management is crucial for students, especially those studying abroad, as they face complex economic environments. Based on this condition this study examines the influence of financial literacy, financial planning, and impulsive buying behavior, both partially and simultaneously, on personal financial management among Timor-Leste international students in Malang, Indonesia. A quantitative correlational approach was employed, surveying 97 students selected through purposive sampling from seven universities. Data were collected via online questionnaires and analyzed using multiple linear regression. The results show that financial literacy has a positive but non-significant effect on personal financial management, while financial planning and impulsive buying behavior have positive and significant effects on personal financial management, with regression coefficients of 0.243 and 0.294, respectively. Simultaneously, the three variables significantly influence personal financial management, indicating that combined knowledge, planning, and controlled spending behaviors determine the quality of financial management. These findings highlight the importance of financial planning and behavioral management in fostering effective personal financial management and provide practical implications for educational institutions in enhancing students’ financial decision-making skills. Keywords: Financial literacy, financial planning, impulsive buying, personal financial management.
Peran Money Ethics dalam Memoderasi Love Of Money dan Gender Terhadap Persepsi Etika Penggelapan Pajak
This study analyzes the moderating role of money ethics in the relationship between love of money, gender, and perceptions of tax evasion ethics. Tax evasion remains a persistent ethical issue, particularly when viewed from a behavioral perspective that emphasizes individual values and ethical judgments. Grounded in ethical and behavioral theories, this study posits that a strong orientation toward money may shape ethical perceptions, while money-related ethical values may influence this relationship. Using a quantitative approach, data were collected from 105 accounting students selected through a proportional sampling technique to ensure representative distribution across the population. The data were gathered through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that love of money has a positive and significant effect on perceptions of tax evasion ethics, whereas gender shows no significant effect. Furthermore, money ethics is proven to strengthen the influence of love of money on perceptions of tax evasion ethics, but it does not moderate the relationship between gender and perceptions of tax evasion ethics. These findings highlight the importance of ethical values related to money in shaping ethical perceptions and underscore the role of ethics education in accounting to mitigate unethical tax behavior. Keywords: Love of money; gender; money ethics; tax evasion ethics
Implementasi Sistem Informasi Akuntansi Berbasis Waterfall dalam Meningkatkan Efisiensi, Akurasi, dan Efektivitas Pengelolaan Keuangan UMKM (Studi Kasus pada Toko Moyasi Motor di Desa Argosuko)
The advancement of information technology encourages Micro, Small, and Medium Enterprises (MSMEs) to adopt digital-based accounting systems to improve financial management. However, many MSMEs still rely on manual recording, resulting in inefficiency, errors, and delays in financial reporting. This study aims to analyze the implementation of an Accounting Information System (AIS) using the Waterfall method and its impact on efficiency, accuracy, and effectiveness of financial management. This research employs a qualitative case study approach at Toko Moyasi Motor, located in Argosuko Village, Poncokusumo District, Malang Regency. Data were collected through interviews, observation, and documentation, and analyzed using the interactive model of Miles and Huberman. The results show that the Waterfall-based AIS improves operational efficiency, enhances data accuracy by reducing human error, and supports more effective business decision-making. The findings also support the Diffusion of Innovations theory. Keywords: Accounting information system, waterfall method, efficiency, accuracy, effectiveness
Pengaruh Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan dengan CSR Sebagai Variabel Moderasi
This study aims to examine the effect of financial performance and Good Corporate Governance (GCG) on firm value, with Corporate Social Responsibility (CSR) as a moderating variable. The research is motivated by inconsistent empirical findings regarding the determinants of firm value, particularly in the insurance sector, which is characterized by high risk, strict regulation, and strong dependence on public trust. Financial performance is proxied by the Debt to Equity Ratio (DER), GCG is measured using the ASEAN Corporate Governance Scorecard (ACGS), firm value is represented by Tobin’s Q, and CSR disclosure is assessed based on the Global Reporting Initiative (GRI) 2021 standards. This study employs secondary data obtained from annual and sustainability reports of 13 insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 39 observations. The data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that financial performance has a positive and significant effect on firm value, while GCG does not significantly affect firm value. In addition, CSR does not have a direct effect on firm value. However, CSR is proven to strengthen the relationship between financial performance and firm value, but fails to moderate the relationship between GCG and firm value. These findings support Signalling Theory, suggesting that financial performance serves as the primary signal for investors and is reinforced by adequate CSR disclosure. Meanwhile, CSR activities tend to be perceived as long-term stakeholder-oriented practices rather than immediate value-enhancing signals, and GCG practices that emphasize formal compliance have not been regarded as value-relevant signals by the market. This study implies that insurance companies should optimize capital structure management and integrate CSR as a strategic tool to enhance sustainable firm value. Keywords: Firm value; financial performance; good corporate governance; corporate social responsibility; insurance companies
Pengaruh Literasi Digital dan Literasi Keuangan Terhadap Kinerja UMKM Dengan Penggunaan Sistem Informasi Akuntansi Sebagai Variabel Mediasi
This study aims to examine and analyze the effect of digital literacy and financial literacy on the performance of micro, small, and medium enterprises (MSMEs), with accounting information systems as a mediating variable. The study employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 MSME owners/managers domiciled in Blimbing District and Lowokwaru District, Malang City. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that improvements in MSME performance are influenced by the digital literacy and financial literacy of MSME actors. However, the use of accounting information systems as a mediating variable does not show a significant effect, due to the limited understanding among MSME actors regarding the role of accounting information systems in overcoming decision-making barriers. This lack of understanding hinders their ability to utilize accounting information systems to comprehend financial conditions, plan business strategies, control costs, and enhance accountability. Keywords: Digital literacy, financial literacy, accounting information system, msmes.
Determinasi Pengaruh Keputusan Investasi Saham dengan Perilaku Keuangan Sebagai Variabel Moderasi
The research was done on purpose to help analyzing the influence of financial technology, financial literacy, and also risk perception on decisions of stock investment and also financial behavior acts as a moderating variable of those student members of the Indonesia Stock Exchange (IDX) Investment Gallery in Malang City. The background is the increasing participation of young investors that has not been fully accompanied by the quality of rational investment decision-making. This study applied such a quantitative approach by applying primary data taken through questionnaires from 106 respondents taken by purposive sampling technique. Data were analyzed by applying SEM–PLS method. The outcomes indicate that financial technology, financial literacy, and also risk perception give such a positive influence toward stock investment decisions, as does financial behavior. However, in its role as a moderating variable, financial behavior weakens the influence of these three variables on investment decisions. These findings support Behavioral Finance Theory and Planned Behavior Theory, help in emphasizing that decisions of students’ investment are made by an interaction of technological factors, financial understanding, and rational behavioral control. Keywords: Stock investment decision, financial technology, financial literacy, risk perception, financial behavior, SEM-PLS.
Implementasi Transparansi dan Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa
This study aims to explore the implementation of transparency and accountability in the management of Village Funds in Sungai Melawen Village. Using a qualitative descriptive approach, the study included in-depth interviews, field observations, and documentation collection, with the participation of village government officials and members of the Village Consultative Body (BPD). This study found that the principles of transparency and responsibility have been implemented comprehensively throughout the Village Fund management cycle, including the planning, implementation, administration, reporting, and accountability stages, in accordance with the regulations stipulated in Law Number 6 of 2014 concerning Villages and Regulation of the Minister of Home Affairs Number 20 of 2018. This is evident in the active involvement of the community in village meetings, a well-organized fund distribution mechanism, orderly financial services through the Village Financial Management System (Siskeudes), and annual reports submitted to the government and residents. These findings align with the principles of good governance, particularly the aspects of transparency and accountability, which emphasize the importance of openness, accountability, and public oversight in public financial affairs. Based on these results, the study encourages strengthening the role of the community, expanding access to financial data, and improving administrative capabilities to achieve more efficient and accountable Village Fund management. Keyword: Village funds, transparency, accountability, village financial management, good governance.
Pengaruh Persepsi Manfaat, Persepsi Risiko, dan Literasi Keuangan Terhadap Penggunaan QRIS oleh UMKM di Era Ekonomi Digital (Studi Kasus UMKM di Kota Malang)
This study aims to analyze the influence of perceived usefulness, perceived risk, and financial literacy on the use of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) in Malang City. This research employed a quantitative approach using a survey method. The sample was selected through purposive sampling, involving 170 MSME owners who have used QRIS as a transaction tool in their business activities. Data were collected through the distribution of questionnaires to respondents both directly and online. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4.0 software. The results indicate that perceived usefulness and financial literacy have a positive and significant effect on the use of QRIS. This finding suggests that the higher the confidence of MSME actors in the benefits of QRIS and the better their level of financial understanding, the greater their tendency to utilize this technology in their business operations. Conversely, perceived risk has a negative and significant effect on the use of QRIS. This means that the higher the level of concern regarding risks such as data security, potential financial losses, and transaction system disruptions, the lower the level of QRIS usage among MSME actors. The findings of this study emphasize that technology perception factors and individuals' ability to understand financial aspects are important elements influencing MSME actors' decisions to adopt digital payment systems. Therefore, efforts are needed to enhance education regarding the benefits of QRIS, strengthen transaction security systems, and develop financial literacy programs to support the acceleration of MSME digitalization. Keywords: QRIS, MSMEs, perceived usefulness, perceived risk, financial literacy, malang city.
Analisis Efisiensi Kinerja Manajerial Melalui Penganggaran dan Pengendalian Biaya Pada BUMDes Unit Pemandian Sumberingin
This study aims to analyze the budgeting process and cost control in improving managerial performance efficiency at BUMDes Unit Pemandian Sumberingin. This research uses a qualitative approach with a case study method. Data collection techniques were conducted through interviews, observations, and documentation with BUMDes managers who are directly involved in the process of financial management and business operations.The results of the study indicate that the budgeting process at BUMDes Unit Pemandian Sumberingin is still carried out in a simple manner and has not been supported by a systematic planning system. The preparation of the budget has not fully utilized historical data or the evaluation of budget realization in previous periods, so the planning of revenues and expenditures does not fully reflect the actual operational needs. In addition, cost control has not been carried out optimally because the financial recording and reporting system is still conventional and has not been supported by a structured evaluation mechanism. Nevertheless BUMDes managers are still able to carry out operational activities and maintain business sustainability through the management of the bathing tourism attraction as well as the involvement of micro, small, and medium enterprises (MSMEs) located in the tourism area. These findings indicate that strengthening a structured planning-based budgeting system and improving cost control mechanisms are important factors in enhancing the efficiency of managerial performance in BUMDes.This study contributes to the development of managerial accounting studies in village economic organizations, particularly related to the implementation of budgeting and cost control in improving the efficiency of managerial performance in BUMDes. Keywords: Budgeting, cost control, managerial performance, BUMDes.
Entrepreneurial Role Model sebagai Variabel Moderasi dalam Hubungan Karakteristik Kewirausahaan dan Intensi Kewirausahaan Mahasiswa FEB Malang Raya
This study examines the influence of entrepreneurial characteristics on entrepreneurial intention with the entrepreneurial role model as a moderating variable. The low level of students’ interest in entrepreneurship has become a crucial issue in the development of national entrepreneurship. A quantitative approach was employed through a survey of 110 students from the Faculty of Economics and Business in the Greater Malang area, selected using purposive sampling. The results show that entrepreneurial characteristics and entrepreneurial role models have a positive and significant effect on entrepreneurial intention. Furthermore, the entrepreneurial role model significantly strengthens the relationship between entrepreneurial characteristics and entrepreneurial intention. These findings support the Theory of Planned Behavior and Social Cognitive Theory, and provide practical implications for universities to develop entrepreneurship programs based on character development and role modeling. Keyword: Entrepreneurial characteristics; entrepreneurial intention; entrepreneurial role model; university students.
Pengaruh Digitalisasi Pajak dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Pajak Sebagai Variabel Moderasi (Studi Kasus Pada KPP Pratama Malang Utara)
This study aims to analyze the effect of tax digitalization and self assessment system on individual tax compliance, with tax socialization as a moderating variable. It uses the Theory of Planned Behavior as its main analytical framework. From the perspective of the Theory of Planned Behavior, individual tax compliance is viewed as behavior determined by individual tax compliance, which are shaped by attitude, subjective norms, and perceptions of behavioral control. The transition to a digital taxation system and the implementation of a self assessment system aim to improve tax honesty. However, fluctuations in the level of tax honesty indicate that the modernization of the system is not yet optimal. This study uses a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 100 individuals registered at the North Malang Tax Office. Data analysis performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicate that tax digitalization and the self assessment system have a positive and significant effect on tax compliance. However, a unique finding of this study is that tax socialization weakens the relationship between tax digitalization and the self assessment system with individual tax compliance. This shows that taxpayers dependence on information from socialization can reduce their independence in using the digital taxation system directly. Keywords: Tax digitalization; self assessment system; taxpayer compliance; tax socialization; theory of planned behavior
Kesadaran Pajak, Self-Assessment System, dan Digitalisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Religiusitas sebagai Variabel Mediasi
This study aims to analyze the influence of tax awareness, the self-assessment system, and digitalization on individual taxpayer compliance, with religiosity as a mediating variable. This study employs a quantitative approach using primary data obtained through the distribution of questionnaires to individual taxpayers who have used digital tax services in Malang City. A total of 106 respondents’ data were analyzed in this study. Data analysis employed SEM-PLS. The results indicate that tax awareness, the self-assessment system, and digitalization have a positive and significant effect on individual taxpayer compliance. Religiosity does not significantly influence individual taxpayer compliance and fails to mediate the relationship between tax awareness, the self-assessment system, and digitalization regarding individual taxpayer compliance. These findings indicate that taxpayer compliance is more directly influenced by factors such as tax awareness, the implementation of the tax system, and the convenience of digital tax services than by religiosity. Keywords: Tax awareness, self-assessment system, digitalization, religiosity, individual taxpayer compliance.
Pengaruh Good Corporate Governance terhadap Kinerja Karyawan dengan Budaya Organisasi sebagai Variabel Moderasi (Studi Kasus pada PT. Pegadaian Cabang Malang)
This study aims to examine the effect of Good Corporate Governance on employee performance with organizational culture as a moderating variable. The limited implementation of organizational culture has become an important issue in strengthening the application of Good Corporate Governance and improving employee performance within organizations. This research employs a quantitative approach using a survey method. The data were collected from 58 employees of PT. Pegadaian Malang Branch using a saturated sampling technique. The findings indicate that Good Corporate Governance does not have a significant effect on employee performance. Meanwhile, organizational culture has a significant effect on employee performance. Furthermore, organizational culture is not able to moderate the relationship between Good Corporate Governance and employee performance. These findings provide support for the Agency Theory, although the statistical results do not indicate a significant relationship between Good Corporate Governance and employee performance. Keywords: Good corporate governance, organizational culture, employee performance, agency theory.
Analisis Pengaruh Media Sosial, Financial influencer, dan Financial literacy Terhadap Minat Investasi di Pasar Modal Pada Mahasiswa Kota Malang
This study aims to analyze the influence of social media, financial influencers, and financial literacy on students' investment interest in the capital market. The research method used was quantitative. The sample consisted of 233 Accounting Study Program students from the 2022 intake at the Islamic University of Malang, the State University of Malang, and the State Polytechnic of Malang. Data were collected through an online questionnaire distributed using Google Forms. The data analysis technique used was multiple linear regression. The results showed that, both partially and simultaneously, social media, financial influencers, and financial literacy had a positive and significant effect on students' investment interest in the capital market. Keywords: Social media, financial influencers, financial literacy, and students' investment interest in the capital market.
Peran Literasi, Pengetahuan, dan Kesadaran Perpajakan dalam Perencanaan Pajak UMKM di KPP Pratama Malang Utara
This study aims to examine the effect of tax literacy, taxpayer awareness, and tax knowledge on tax planning among MSMEs registered at the North Malang Tax Office (KPP Pratama Malang Utara). A quantitative approach with a survey method was employed. The sample consisted of 106 respondents selected through purposive sampling. Data were analyzed using multiple linear regression. The results showed that tax literacy had no significant effect on tax planning, while taxpayer awareness and tax knowledge had a positive and significant effect on tax planning. These findings indicate that awareness of tax obligations and technical understanding of tax regulations and procedures play a more important role in supporting effective tax planning than mere tax literacy. This study implies that strengthening taxpayer awareness and knowledge should be prioritized to improve tax compliance and planning among MSMEs. Keywords: Tax literacy, taxpayer awareness, tax knowledge, tax planning, MSMEs
Perilaku Pengelolaan Keuangan Mahasiswa di Era Digital: Peran Financial literacy dan Digital payment experience
The rapid development of financial technology and the widespread use of digital payment services have significantly influenced students’ financial management behavior. This study aims to examine the effect of financial literacy and digital payment experience on students’ financial management behavior. This research employed a quantitative approach with a correlational design. The sample consisted of 86 students from the Faculty of Economics and Business, Universitas Islam Malang, selected usi ng purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that financial literacy and digital payment experience have a positive and significant effect on students’ financial management behavior. These findings imply that higher financial knowledge and greater experience in using digital payment services encourage students to manage their finances more wisely and responsibly. Keywords: Financial literacy, digital payment experience, financial management behavior, students.
Literasi Keuangan Memoderasi Pengaruh Pengalaman Investasi, Risk tolerance, dan Herding Behavior terhadap Keputusan Investasi Saham
This research was conducted to analyze the role of financial literacy in moderating the influence of investment experience, risk tolerance, and herding behavior on stock investment decisions. This research uses a quantitative approach with respondents who are members of Galeri Investasi in Malang City from Brawijaya University, Maulana Malik Ibrahim State Islamic University Malang, Malang State University, Malang Islamic University, and Malang State Polytechnic. The sampling technique used proportional sampling with the Slovin formula, resulting in 102 respondents. Data analysis was performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results of the study indicate that investment experience, risk tolerance, and herding behavior each have a significant effect on stock investment decisions. Financial literacy also has a significant effect on investment decisions. However, financial literacy is not able to moderate the influence of investment experience, risk tolerance, and herding behavior on stock investment decisions. This research shows that an increase in financial literacy can directly encourage the quality of students' investment decisions, but it does not necessarily strengthen or weaken the influence of these factors. Investment galleries and higher education institutions are advised to improve practical financial education programs and risk management training to strengthen the quality of students' investment decisions. Further research is recommended to add other psychological variables or expand the scope of respondents in order to obtain more comprehensive results. Keywords: Financial literacy, investment experience, risk tolerance, herding behavior, stock investment decisions.
Pengaruh Pemanfaatan Media Sosial, Modal Usaha, dan Pemahaman Akuntansi Terhadap Keberlanjutan Bisnis UMKM di Kota Malang
This study aims to determine the influence of social media utilization, business capital, and accounting understanding on the sustainability of UMKM in Malang City. This research is quantitative. The data source is primary data, with a questionnaire as the data collection method. The population in this study is UMKM registered with the Malang City Cooperatives, Micro Enterprises, Industry, and Trade Office, with the Slovin formula as the sampling technique. The number of UMKM used is 96 respondents. The hypothesis was tested using descriptive statistical analysis, instrumen test, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis test using SPSS Version 22. The results of the study showed that the variable of social media utilization had a positive and significant effect on the sustainability of UMKM businesses, while the variable of business capital had no effect on the sustainability of UMKM businesses and the variable of accounting understanding had a positive and significant effect on the sustainability of UMKM businesses. Keywords: Social media utilization, business capital, accounting understanding, umkm business sustainability.
Pengaruh Literasi Digital, Pendidikan Kewirausahaan, dan Pemanfaatan Media Sosial Terhadap Minat Berwirausaha Mahasiswa Gen-Z di Era Ekonomi Digital (Studi Pada Mahasiswa Akuntansi Kota Malang Angkatan 2022)
This study aims to analyze the influence of digital literacy, entrepreneurship education, and social media utilization on the entrepreneurial interest of Generation Z students in the digital economy era. The study used a quantitative approach with a survey method of Accounting students of the 2022 intake at three universities in Malang City: the Islamic University of Malang, the State University of Malang, and the Merdeka University of Malang. The sampling technique used purposive sampling with a 5% error rate. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that digital literacy, entrepreneurship education, and social media utilization simultaneously had a significant effect on entrepreneurial interest. Partially, all three variables also had a positive and significant effect. These findings strengthen the Theory of Planned Behavior that states that attitudes, subjective norms, and perceived behavioral control influence entrepreneurial intentions. This research has important implications for the development of digital-based entrepreneurship curricula in universities. Keywords: Digital literacy, entrepreneurship education, social media, interest in entrepreneurship, gen-z
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kualitas Auditor Sebagai Variabel Moderasi pada Perusahaan Indeks LQ45 yang Terdaftar di BEI
This study is designed to analyze how financial performance indicators, namely Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and firm size, contribute to firm value, while considering auditor quality as a moderating factor. The analysis is centered on companies classified under the LQ45 index of the Indonesia Stock Exchange (IDX) for the 2021–2023 period, representing firms characterized by strong stock liquidity reflected in their market capitalization, trading intensity, and transaction volume. Using purposive sampling criteria, 30 companies were selected as the final sample. The results reveal that profitability, solvency, and firm size positively affect firm value, whereas liquidity does not show a statistically significant impact. In addition, auditor quality enhances the influence of profitability and solvency on firm value, yet it does not significantly moderate the relationship between liquidity and firm size with firm value. Keywords: Profitability, liquidity, solvency, firm size, auditor quality, firm value
Peran Self Efficacy dalam Memoderasi Entrepreneurship Education dan Literasi Keuangan Terhadap Minat Berwirausaha Mahasiswa (Studi Kasus Mahasiswa FEB Unisma Angkatan 2022-2024)
This study analyzes the effect of entrepreneurship education and finansial literacy on student’s interest in entrepreneurship with self efficacy as a moderating variable. This study uses a quantitative approach with the research subjects being students of the Faculty of Economics and Bussiness, Islamic university of Malang, class of 2022-2024. The sampling technique used purposive sampling with a total of 151 student respondents. Data collection was conducted through a questionnaire using a Likert scale, then analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help ofthe SmartPLS application. The result showed that entrepreneurship education and finansial lietracy had a positive and significant effect on the students interest in entrepreneurship. In addition, self efficacy was proven to moderate the effect of entrepreneurship education on interest in entrepreneurship by strengthening the relationship. These findings indicate that individuals beliefin their own abilities plays an important role in shaping students interest in entrepreneurship. This study is expected to contribute to the development of entrepreneurship education and the improvement of finansial literacy in order to encourage the emergence of young entrepreneurs among student. Keywords: Entrepreneurship education; financial literacy; self efficacy; interest in entreprenurship
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, dan Struktur Modal Terhadap Profitabilitas. Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia
The purpose of this study is to look at how cash turnover, accounts receivable turnover, inventory turnover, and capital structure affect a company's profits. Return on Assets (ROA) is a good way to measure profitability. This research employs a quantitative methodology utilising multiple linear regression. The study's population is companies that are listed on the Indonesia Stock Exchange. A sample of 85 observational data points was taken through purposive sampling. The company's annual financial reports are the secondary data that are used. Normality, multicollinearity, heteroscedasticity, and autocorrelation are some of the most common tests for classical assumptions. The t-test, F-test, and coefficient of determination are used to test hypotheses. The results show that cash turnover has a negative and significant effect on profitability, accounts receivable turnover does not have a significant effect on profitability, inventory turnover does not have a significant effect on profitability, while capital structure has a negative and significant effect on profitability. Keywords: cash turnover, accounts receivable turnover, inventory turnover, capital structure on company profitability
Good Corporate Governance, Corporate Social Responsibility, dan Nilai Perusahaan: Peran Mediasi Kinerja Keuangan pada Perusahaan Pertambangan di BEI
This research aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value with financial performance as a mediating variable in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with purposive sampling technique. The sample used in this study consists of 96 mining companies that meet the predetermined criteria. The results indicate that GCG has a positive and significant effect on financial performance and firm value, while CSR has a positive and significant effect on firm value but does not significantly affect financial performance. Financial performance is proven to have a positive and significant effect on firm value. Furthermore, financial performance is able to mediate the relationship between GCG and firm value, but it does not mediate the relationship between CSR and firm value. These findings imply that effective implementation of GCG can enhance both financial performance and firm value, whereas CSR primarily contributes directly to firm value without improving financial performance. Keywords: Good corporate governance, corporate social responsibility, firm value, financial performance
Pengaruh Pemahaman Akuntansi, Skala Usaha, dan Penggunaan Teknologi Terhadap Kualitas Penyusunan Laporan Keuangan Pada UMKM di Kota Batu
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the regional economy, including in Batu City. However, many MSME actors still do not prepare financial statements properly and in accordance with applicable standards, resulting in low quality of financial information produced. This study aims to analyze the effect of accounting understanding, business scale, and technology usage on the quality of financial statement preparation in MSMEs in Batu City. This research uses a quantitative approach with data collection techniques through questionnaires. The research population consists of all MSMEs registered in Batu City. The sampling technique used purposive sampling with a total sample of 100 respondents. Data analysis was conducted using multiple linear regression analysis. The results show that accounting understanding, business scale, and technology usage simultaneously influence the quality of financial statement preparation. Partially, accounting understanding and technology usage have a positive and significant effect on the quality of financial statement preparation, while business scale does not have a significant effect on the quality of financial statement preparation. These findings indicate that improving accounting understanding and the utilization of technology can support better quality financial statement preparation in MSMEs. Keywords: Accounting understanding, business scale, technology usage, quality of financial statement preparation.
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Komite Audit dan Komisaris Independen Terhadap Tax Avoidance
This study investigates the determinants of tax avoidance by examining the effects of the audit committee and independent commissioners as well as the role of company size as a moderating variable. This study uses a descriptive quantitative approach with secondary data sourced from the annual reports of technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research sample was determined using the purposive sampling method, resulting in 12 companies with a total of 48 analysis units. The analysis techniques used include multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results of the empirical analysis show that simultaneously the audit committee and independent commissioners affect tax avoidance with firm size as a moderating variable. However, partially, the audit committee and independent commissioners do not have a significant effect on tax avoidance. In addition, firm size is not proven to be able to moderate the influence of the audit committee or independent commissioners on tax avoidance. This research contributes to the development of agency theory by showing that good corporate governance mechanisms such as audit committees and independent commissioners are not always effective in reducing conflicts of interest between principals and agents in the context of corporate tax policy, particularly in technology sector companies that have complex transactions and high tax strategy flexibility. Keywords: Tax avoidance, audit committee, independent commissioners, company size
Pengaruh Digitalisasi Akuntansi, Literasi Keuangan dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM Kota Malang
This study aims to analyze the influence of accounting digitalization, financial literacy, and internal control on the quality of financial reports of MSMEs in Malang City in the culinary sector. This study uses a quantitative approach with a sample of 100 MSMEs in Malang City. The analytical tool used is multiple linear regression. The results show that accounting digitalization, financial literacy, and internal control have a positive and significant influence on the quality of MSME financial reports. This finding is in line with the Theory of Planned Behavior (TPB) and the Theory of Technology Acceptance Model (TAM), and provides practical implications for MSMEs in improving the quality of financial reports through the implementation of accounting digitalization, financial literacy, and internal control. Keywords: MSMEs; quality of financial reports; accounting digitalization; financial literacy; internal control
Peran Literasi Digital dalam Memediasi Kesadaran dan Keadilan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada Wajib Pajak di Universitas Islam Malang)
This study aims to analyze the role of digital literacy in mediating the influence of tax awareness and perceived tax fairness on individual taxpayer compliance. This research uses a quantitative approach with a survey method involving individual taxpayers who possess a Taxpayer Identification Number (NPWP). The data analysis technique employs Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that tax awareness and perceived tax fairness have a positive and significant effect on taxpayer compliance. In addition, tax awareness and perceived tax fairness also have a positive effect on digital literacy. Digital literacy is proven to have a positive effect on taxpayer compliance and is able to mediate the relationship between tax awareness and perceived tax fairness on compliance. These findings suggest that digital literacy plays a strategic role in improving taxpayer compliance in the era of tax digitalization. Keywords: Tax awareness, perceived tax fairness, digital literacy, taxpayer compliance
Analisis Pengelolaan Alokasi Dana Desa dan Efektivitas Dana Desa terhadap Kesejahteraan Masyarakat di Desa Ngasem
This study aims to analyze the management of village fund allocation and its effectiveness in improving community welfare in Ngasem Village, Ngajum District. This study uses a descriptive qualitative method with a case study approach. Data collection was conducted through in-depth interviews, direct observation, and supporting documentation, then analyzed using thematic analysis with data triangulation to maintain validity. The results of the study indicate that the management of village fund allocation has implemented the principles of transparency, accountability, and participation administratively through the provision of public information, the use of the Village Financial System, and community involvement in village deliberations. However, the application of these principles has not been fully optimized substantively, especially in terms of community understanding of budget information and unequal levels of participation. The effectiveness of village fund use shows that the implemented programs have been able to achieve output targets, especially in infrastructure development and the distribution of social assistance. However, their impact on improving community economic welfare is still limited and tends to be short-term. Therefore, it is necessary to strengthen community empowerment programs, increase financial literacy, and optimize community participation so that the management and utilization of village funds can have a more sustainable impact. This study recommends using broader data with a comparative or mixed methods approach to obtain more comprehensive research results. Keywords: Village fund allocation, village funds, effectiveness, community welfare.
Pengaruh Sistem Pengendalian Manajemen, Pengembangan Karir, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Bank Muamalat Kota Malang
This study aims to analyze the simultaneous and partial effects of management control systems, career development, and work discipline on employee performance at Bank Muamalat Branch Office, Malang City. This research is grounded in Goal Setting Theory (Locke) and Agency Theory (Jensen & Meckling). A descriptive quantitative approach was employed using saturated sampling, whereby all 35 employees of Bank Muamalat Malang served as respondents. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression via SPSS. The results reveal that simultaneously, all three variables significantly influence employee performance (F = 72.584; sig. = 0.000), explaining 86.3% of the variance in employee performance (Adjusted R² = 0.863). Partially, only career development has a significant positive effect on employee performance (t = 6.531; sig. = 0.001; β = 0.707), while management control systems (t = 1.281; sig. = 0.210) and work discipline (t = 1.121; sig. = 0.271) show no significant partial effects. These findings indicate that in the Islamic banking context, investment in career development—including training, professional certification, and transparent promotion pathways—constitutes the most effective strategy for enhancing employee performance. Keywords: Management control system, career development, work discipline, employee performance, islamic bank.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Organisasi terhadap Kinerja Manajerial pada Satuan Kerja Perangkat Daerah (SKPD) Kota Blitar dengan Tingkat Otonomi sebagai Variabel Moderasi
This research aimed to examine the effect of budget participation, budget goal clarity, and organizational commitment on managerial performance with the level of autonomy as a moderating variable. The research was quantitative with a survey as the instrument. This technique was used by giving some questionnaires directly to the respondents. While the sample was selected using a purposive sampling approach. Moreover, there were 100 respondents in the sample. Furthermore, the population was all structural officials and employees involved in the budgeting process at the Satuan Kerja Perangkat Daerah (SKPD) of Blitar City. In addition, the data analysis technique used was Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS software. The research result concluded that budget goal clarity and the level of autonomy had a positive and significant effect on managerial performance. On the other hand, budget participation and organizational commitment did not have a significant effect on managerial performance. Besides, the level of autonomy did not significantly moderate the effect of budget participation, budget goal clarity, and organizational commitment on managerial performance. Keywords: Budget participation, budget goal clarity, organizational commitment, level of autonomy, managerial performance.
Pengaruh Literasi Keuangan Syariah, Literasi Digital dan Religiusitas Terhadap Minat Investasi Gen Z pada Bank Syariah (Studi Kasus: Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang)
Investment has gained increasing popularity among Generation Z in Indonesia, evidenced by a positive growth trend in capital market investors reaching 22.22% in 2024 (KSEI, 2025) and Islamic financial literacy at 39.11% (SNLIK, 2024). This study examines the influence of Islamic financial literacy (X1), digital literacy (X2), and religiosity (X3) on Gen Z's investment interest in Islamic banks, employing the Theory of Planned Behavior (TPB). A quantitative method was utilized with purposive sampling of 100 respondents from students of the Faculty of Economics and Business, Universitas Islam Malang (cohorts 2022-2023) who have completed the Digital Investment course. Data were collected via a 5-point Likert scale questionnaire and analyzed using Slovin's formula. Regression results indicate that Islamic financial literacy has no significant effect (sig. 0.054 > 0.05), while digital literacy (sig. 0.003 < 0.05) and religiosity (sig. 0.010 < 0.05) positively and significantly influence investment interest. These findings confirm the pivotal roles of technology and religious values as key drivers, with recommendations for enhanced digital-based Islamic financial education targeted at Gen Z. Keywords: Islamic financial literacy, digital literacy, religiosity, investment interest, Gen Z, Islamic banks.
Pengaruh Pengetahuan Perpajakan, Pemahaman Perpajakan, dan Penggunaan E-Billing Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Singosari (Studi Kasus di KPP Pratama Singosari)
This study aims to analyse the effect of taxation knowledge, taxation understanding, and e-billing usage on the compliance of MSME taxpayers in Singosari Subdistrict. This study uses a quantitative approach with a survey method by distributing questionnaires to MSME taxpayers registered at the Singosari Tax Office. The sample was determined using the Slovin formula, resulting in 76 respondents as the research sample. The data analysis technique used was multiple linear regression analysis with the help of the SPSS program. This study shows that increasing tax knowledge and understanding as well as optimising the use of the e-billing system can improve MSME taxpayer compliance. Therefore, the government and tax authorities are expected to increase tax socialisation and education and maximise the use of the electronic tax payment system. Keywords : Tax knowledge, tax understanding, e-billing, taxpayer compliance, MSMEs
Pengaruh Adopsi E-Commerce Terhadap Efisiensi Pemasaran dan Peningkatan Penjualan pada UMKM (Studi pada UMKM Makanan & Minuman di Kota Malang
The impact of e-commerce adoption on marketing effectiveness and higher sales among Micro, Small, and Medium Enterprises (MSMEs) in Malang City's food and beverage industry is investigated in this study. The study is driven by the need for MSMEs to implement more effective and efficient marketing strategies due to the quick development of digital technology and the increasing change in customer behavior toward online platforms. Increased sales and effective marketing are thought to be crucial components for enhancing corporate performance and maintaining competitiveness in the digital age. This study employs an exploratory research design and a quantitative methodology. 66 respondents were selected via purposive sampling in compliance with predetermined criteria, and the population consists of MSME actors in Malang City who have incorporated e-commerce into their company operations. The data were gathered using structured questionnaires and subsequently analyzed through validity and reliability tests, classical assumption tests, simple linear regression analysis, t-tests, and the coefficient of determination (R Square). The findings indicate that e-commerce adoption has a significant and positive effect on both marketing efficiency and sales growth. These results emphasize the importance of optimizing e-commerce utilization as a strategic approach to enhance MSME performance and competitiveness in the digital market. Keywords: E-commerce adoption, marketing efficiency, increased sales, msmes
Pengaruh Literasi Keuangan, Persepsi Risiko, dan Persepsi Kemudahan terhadap Penggunaan E-wallet (Pada UMKM di Kota Malang)
The purpose of this study was to determine and analyze the influence of financial literacy, risk perception, and perceived ease of use on e-wallet use among Micro, Small, and Medium Enterprises (MSMEs) in Malang City. This study employed a quantitative approach with a Likert scale as the variable measurement instrument. The sample consisted of 392 respondents, determined using a non-probability sampling technique with a purposive sampling approach, with the criteria being MSME owners or managers in Malang City who use digital wallet services. Primary data were collected through an online questionnaire. Data analysis was conducted through a series of tests, including validity, reliability, classical assumption tests, and multiple linear regression. Hypothesis testing was conducted using t-tests (partial), F-tests (simultaneous), and coefficient of determination tests using SPSS 26 software. The results showed that, partially, financial literacy, risk perception, and perceived ease of use significantly influence the decision to use e-wallets among MSMEs in Malang City. Keywords: Financial literacy, risk perception, perceived ease of use
Pengaruh Peran Perangkat Desa, Transparansi dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa
This study aims to examine in depth the impact of the role of village officials, transparency, and the utilization of information technology on the accountability of village fund management, using multiple linear regression analysis. This research adopts a quantitative approach with data collection carried out through the distribution of questionnaires, involving a total sample of 92 respondents. The study was conducted among village officials in Dekatagung, Bululanjang, Sungaiteluk, and Patarselamat Villages, Sangkapura District, Gresik Regency. A purposive sampling method was employed as the sampling technique in this research. The primary data were processed using the Statistical Package for Social Science (SPSS) version 25 through multiple linear regression analysis. The results indicate that, partially, each variable has a positive and significant effect on the accountability of village fund management. Simultaneously, the independent variables also have a significant effect on the dependent variable. Keywords: Role of village officials, transparency, utilization of information technology, accountability of village fund management.
Peran Profitabilitas dalam Memoderasi Pengaruh Environmental Disclosure dan Ukuran Dewan Komisaris Terhadap Nilai Perusahaan pada Sektor Pertambangan di Indonesia
This study aims to analyze the effect of Environmental Disclosure and board size on firm value, with profitability as a moderating variable, focusing on 38 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using Partial Least Squares-Structural Equation Modeling (PLS-SEM), the results reveal that Environmental Disclosure has a significant negative effect on firm value, as investors tend to perceive Environmental Disclosure costs as operational burdens that reduce short-term profits. Conversely, board size has a significant positive effect on firm value, indicating that the market responds positively to strengthened internal oversight functions in mitigating agency risks within this complex industry. Profitability is proven to significantly moderate these relationships; it strengthens the positive impact of Environmental Disclosure by enhancing the credibility of sustainability signals for investors, yet it weakens the influence of board size because market focus tends to shift toward earnings performance when financial conditions are highly favorable. Simultaneously, the integration of environmental transparency and governance structures supported by financial health demonstrates good predictive relevance in determining market valuation within the mining sector. Keywords: Environmental disclosure, board size, firm value, profitability, mining sector.
Pemanfaatan Teknologi Informasi, Pemahaman Perangkat Desa, dan Kompetensi Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa
The purpose of this study is to analyze and discuss the influence of information technology utilization, village officials' understanding, and village officials' competence on accountability in village fund management. This study employed a quantitative method with purposive sampling. Data analysis was conducted using multiple linear regression using SPSS version 26, resulting in a sample size of 85 respondents. Data were collected from questionnaires distributed directly in hard copy. Data sources were obtained from the Village Head, Village Secretary, Finance Officer, Planning Officer, and Head of Social Welfare in Sangkapura District, Gresik Regency. The results indicate that information technology utilization has a positive and significant effect on accountability in village fund management. Village officials' understanding has a positive and significant effect on accountability in village fund management. Village officials' competence has a positive and significant effect on accountability in village fund management. Simultaneously, information technology utilization, village officials' understanding, and village officials' competence have a significant effect on accountability in village fund management. Keywords: Information technology utilization, village officials' understanding, village officials' competence, accountability in village fund management.
The Role of Profitability as Mediating Variable on The Impact of Investment Decisions and Capital Structure Toward Firm Value in Real Estate & Property Sector Companies Listed in The Indonesia Stock Exchange (2021–2024)
This study is to examine the effect of investment decisions and capital structure toward firm value with profitability for mediating variable real estate and property companies listed on the Indonesia Stock Exchange during the year of 2021–2024. This is motivated by inconsistent research in prior studies as well as the phenomenon of low firm value reflected in the Price to Book Value (PBV) ratio within the property sector. This is based on Agency Theory and also supported by Signaling Theory that explains the relationship between corporate financial decisions, profitability, and also firm value. This employs a quantitative approach by using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and applies purposive sampling to determine the research sample. The variables include investment decisions proxied by Total Asset Growth (TAG), capital structure using Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and also firm value by Price to Book Value (PBV). Results indicate that investment decisions and also capital structure do not have a direct effect on firm value; however, both variables significantly influence profitability, and profitability significantly affects firm value. Furthermore, profitability is shown to fully mediate the relationship investment decisions and capital structure on firm value. These findings suggest that the impact of financial decisions on firm value does not occur directly but operates through the ability of a company to generate profits. The study implies effective management of investment decisions and also capital structure should be oriented toward improving profitability as the primary mechanism for enhancing firm value. Keywords: Investment decisions; capital structure; profitability; firm value
Pengaruh Literasi Keuangan Terhadap Perilaku Konsumtif Santri dengan Self-Control Sebagai Variabel Mediasi
This study aims to analyze the influence of financial literacy on the consumptive behavior of students at Ainul Yaqin Campus Islamic Boarding School, Islamic University of Malang, with self-control as a mediating variable. This study uses a quantitative method with primary data obtained through distributing questionnaires to active students of Ainul Yaqin Campus Islamic Boarding School, Islamic University of Malang. The sampling technique used was the census technique, in which all members of the population were used as research respondents. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results of the study indicate that financial literacy does not affect consumptive behavior, financial literacy has a positive and significant effect on self-control, self-control has a negative and significant effect on consumptive behavior, and self-control is able to mediate the influence of financial literacy on consumptive behavior. These findings indicate that self-control has an important role in reducing the consumptive behavior of students. Keywords: Financial literacy, self-control, consumptive behavior, students.
Systematic Literature Review: Peran Coretax Administration System dan Kualitas Pelayanan Fiskus dalam Meningkatkan Kepatuhan Wajib Pajak dengan Pengetahuan Perpajakan sebagai Variabel Moderasi
This study aims to synthesize the results of previous research on the influence of the implementation of the Coretax Administration System and the quality of tax service on taxpayer compliance, with tax knowledge as a moderating variable. This study employs a Systematic Literature Review (SLR) method using a qualitative descriptive approach. Research data were obtained from various national and international scientific articles published between 2020 and 2025 through scientific databases such as Google Scholar, Garuda Kemdikbud, ResearchGate, and ScienceDirect. The research process was conducted through the stages of literature identification, article selection, article quality evaluation, data extraction, and synthesis of research results. A synthesis of the research findings indicates that the implementation of the Coretax Administration System and the quality of tax administration services have a positive influence on taxpayer compliance, while tax knowledge plays a role in strengthening this relationship. The research findings were analyzed using the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and Compliance Theory, which explain that taxpayer compliance is influenced by perceptions of the benefits and ease of use of digital systems, taxpayers’ attitudes toward taxation, subjective norms, behavioral control, and the level of tax understanding. Additionally, the quality of tax administration services and taxpayers’ awareness of their tax obligations are also critical factors in fostering voluntary tax compliance. The results of this study are expected to serve as a comprehensive foundation for the development of policies regarding the modernization of digital tax administration and the improvement of tax service quality in Indonesia. Keywords : Coretax administration system, quality of tax service, tax compliance, tax knowledge
Perilaku Konsumtif Pengguna Shopee PayLater: Peran Literasi Keuangan, Kontrol Diri, dan Gaya Hidup
The development of technology-based financial services has influenced people's consumption patterns, especially Generation Z. One widely used innovation is the PayLater service, which allows users to purchase goods in advance and then pay for them later. This study was conducted to determine the extent to which financial literacy, self-control, and lifestyle can influence the consumer behavior of Shopee PayLater users. This study uses quantitative methods and the type of data used is primary data, widely distributed questionnaires through online media to Generation Z as respondents in Malang City, and a sample size of 200 where the determination of the number of samples in this study uses the Malhotra formula. Data processing and analysis in this study used the SPSS application. The results of this study indicate that financial literacy has a positive and significant effect on consumer behavior, self-control has a negative and significant effect on consumer behavior, lifestyle has a positive and significant effect on consumer behavior, and simultaneously financial literacy, self-control, and lifestyle have an effect on consumer behavior. Keywords: financial literacy, self-control, lifestyle, consumer behavior, Shopee PayLater, generation Z.
Analisis Pengaruh Pemanfaatan Financial Technology, Pengetahuan Akuntansi, dan Kepercayaan Pengguna Terhadap Keputusan Menggunakan E-Wallet
This study aims to determine the influence of Fintech Utilization, Accounting Knowledge, and User Trust on the Decision to Use E-wallets among Generation Z in Malang City. This study uses a correlational quantitative method with primary data obtained through the distribution of questionnaires via Google Forms. The population used in this study is Generation Z who use or have the potential to use e-wallets for daily transactions. Sampling was done using purposive sampling with a total of 120 respondents. This study uses a multiple linear regression model with the help of IBM SPSS version 27 software. The findings show that Fintech Utilization, Accounting Knowledge, and User Trust simultaneously have a significant effect on the Decision to Use E-wallets. Partially, the utilization of Fintech has a positive and significant effect on the Decision to Use E-wallet, Accounting Knowledge has a positive and significant effect on the Decision to Use E-wallet, while User Trust has a significant negative effect on the Decision to Use E-wallet. This research contributes to the TPB and UTAUT Theories. Keywords: Fintech, accounting knowledge, user trust, e-wallet.
Pengaruh Literasi Keuangan Digital, Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Manajerial pada UMKM di Kota Malang
This study aims to analyze the influence of digital financial literacy, accounting information, and work motivation on managerial performance in culinary MSMEs in Malang City. This research employed a quantitative approach with an associative research design. The population consisted of 16,417 licensed culinary MSMEs in Malang City, with a sample of 100 respondents selected using purposive sampling techniques. Data were collected through questionnaires using a Likert scale and analyzed using the Partial Least Square (PLS) method through SmartPLS software. The results showed that accounting information has a positive and significant effect on managerial performance, indicating that the more relevant, reliable, and timely the accounting information possessed, the better the managerial performance of MSMEs. Work motivation also has a positive and significant effect on managerial performance, demonstrating that intrinsic and extrinsic motivation plays an important role in improving the effectiveness of management functions. However, digital financial literacy does not have a significant effect on managerial performance, indicating that the understanding of digital financial services has not been fully integrated into managerial decision-making practices. Simultaneously, the three variables explain 70.6% of the variation in managerial performance. This study provides an empirical contribution to the development of management accounting literature for MSMEs and serves as a consideration for improving business management quality based on information and work motivation. Keywords: Accounting information, digital financial literacy, managerial performance, msmes, work motivation.
Analisis Pengaruh Kecukupan Modal, Kualitas Aktiva Produktif dan Likuiditas Terhadap Kinerja Keuangan Perbankan dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Mahasiswa FEB Unisma Angkatan 2022-204)
This study is motivated by the importance of banking financial performance in maintaining financial system stability, as well as the inconsistency of previous research findings regarding the effects of capital adequacy, asset quality, and liquidity on bank profitability. This study aims to analyze the influence of capital adequacy, earning asset quality, and liquidity on banking financial performance, as well as to examine the role of Good Corporate Governance (GCG) as a moderating variable. This research employs a quantitative approach with an associative research type. The data used are secondary data in the form of annual financial statements of commercial banks listed on the Indonesia Stock Exchange. Data collection was conducted through documentation techniques, and the analysis methods include panel data regression and Moderated Regression Analysis (MRA). The results show that capital adequacy has a positive effect on financial performance, earning asset quality has a negative effect, and liquidity has a negative effect on financial performance. In addition, Good Corporate Governance is able to moderate the relationship between the independent variables and financial performance. The conclusion of this study emphasizes that optimal management of capital, asset quality, and liquidity, along with the implementation of good corporate governance, can improve banking financial performance. Keywords: Capital adequacy, earning asset quality, liquidity, financial performance, good corporate governance.
Pengaruh Good Corporate Governance, Pengungkapan Pertanggungjawaban Sosial Perusahaan, Rasio Keuangan (ROA), dan Ukuran Perusahaan Terhadap Harga Saham (Studi Empiris Perusahaan LQ-45 Yang Terdaftar di BEI Tahun 2022-2024)
This study aims to examine the effect of Good Corporate Governance (GCG), corporate social responsibility (CSR) disclosure, financial ratio as proxied by Return on Assets (ROA), and firm size on the stock prices of LQ-45 companies listed on the Indonesian Stock Exchange (IDX) over the 2022–2024 period. This study adopts a quantitative approach with a causality design. The sample was selected through purposive sampling, resulting in 11 companies with a total of 33 data observations. Data were sourced from annual reports, sustainability reports, and historical stock price records, which were subsequently analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that GCG and firm size have a positive and significant effect on stock prices, reflecting that sound corporate governance and a larger firm scale are capable of strengthening investor confidence. Conversely, CSR disclosure has a negative and significant effect on stock prices, as investors perceive CSR activities as an additional cost burden that suppresses short-term profitability, thereby reducing investor interest. Meanwhile, ROA also has a negative and significant effect, given that the high earnings recorded by companies during the study period were interpreted by investors as the result of temporary efficiency measures rather than a reflection of sustained performance growth, and therefore did not necessarily drive an increase in stock prices. Keywords: Good corporate governance, corporate social responsibility disclosure, return on assets, firm size, stock price, lq-45
Pengaruh Penerapan Akuntansi Forensik Terhadap Kualitas Audit dengan Tujuan Tertentu Berindikasi Tindak Pidana Korupsi Melalui Skeptisisme Auditor Sebagai Variabel Moderasi pada Inspektorat Kabupaten Probolinggo
The quality of audits or supervision is a crucial aspect in supporting good governance. The role of the government internal supervisory apparatus (APIP), as local government auditors, in implementing effective audits is inextricably linked to the ability to apply forensic accounting and an attitude of skepticism. However, previous research on the factors influencing oversight quality has yielded mixed findings. This situation necessitates further research to gain a more comprehensive understanding of the relationships between the variables studied. This study was conducted to analyze the effect of forensic accounting implementation on audits quality and to examine the role of moderating variables in this relationship. The approach used was quantitative, using a survey method distributed through questionnaires to auditors at the Inspektorat Daerah Kabupaten Probolinggo who participated in the study. The collected data were analyzed using Moderated Regression Analysis (MRA). The result indicate that forensic accounting implementation has significant effect on audit quality for specific purposes. Conversely, the relationship involving other variables, namely auditor skepticism, was not statistically supported. Moderation testing also demonstrated that the moderating variables used were unable to strengthen or weak the relationship between the variables. These findings indicate that improving audit quality for specific purposes is more supported by the application of forensic accounting than by auditor skepticism, as tested in this study. Therefore, strengthening auditor competency in forensic accounting needs to be a priority to support effective oversight. Keywords: Forensic accounting, audit quality with specific objectives, auditor skepticism.
Pengaruh Partisipasi Masyarakat Terhadap Efektivitas Pengelolaan Dana Desa dengan Akuntabilitas Pengelolaan Dana Desa Sebagai Variabel Intervening (Studi Empiris di Desa Puger Wetan Kecamatan Puger Kabupaten Jember)
This study aims to analyze the effect of community participation on the effectiveness of village fund management with accountability as an intervening variable in Puger Wetan Village, Puger District, Jember Regency. This research uses a quantitative approach with primary data obtained through questionnaires distributed to 100 respondents. The sampling technique used the Malhotra formula. Data analysis techniques used include validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, coefficient of determination test, and Sobel test. The results showed that community participation had a positive and significant effect on the effectiveness of village fund management. Community participation also had a positive and significant effect on accountability, while accountability had a positive and significant effect on the effectiveness of village fund management. Sobel test results showed a Z value of 3.545 > 1.96, indicating that accountability was able to mediate the effect of community participation on the effectiveness of village fund management. Keywords: Community participation, accountability, effectiveness, village fund management
Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Laporan Keuangan BUMDes Kusuma Desa Ampeldento
This study aims to analyze the application of the principles of accountability and transparency in the management of the financial reports of BUMDes Kusuma in Ampeldento Village and to assess their compliance with applicable financial government principles. The study employs a qualitative-analytical method using a case study approach. Data collection was conducted through interviews, observations, and documentation, which were then analyzed using thematic analysis with triangulation of sources, techniques, and time to validate the data. The results indicate that BUMDes Kusuma has implemented accountability principles through transaction recording, the preparation of financial statements, and the submission of accountability reports to the village government and the Village Consultative Body (BPD). Transparency is achieved through the dissemination of information to village officials and internal village forums. However, the implementation of accountability and transparency has not been optimal because financial reports are not yet fully compliant with SAK EMKM, the administrative system remains rudimentary, and public access to information is still limited. The main constraints include limited human resources and the absence of a structured administrative system. Therefore, it is necessary to improve human resources, strengthen the administrative system, and implement financial reporting based on accounting standards so that BUMDes financial management is more effective, transparent, and accountable. Keywords: Accountability, transparency, financial reporting management, BUMDes.
Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja, dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin (Studi Kasus pada Usaha Omah Jenang di Desa Rejowinangun Kabupaten Blitar)
This study aims to determine and examine the effect of raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency on the profit margin of Omah Jenang MSME located in Rejowinangun Village, Blitar Regency. This research employed a quantitative approach using secondary data covering the period from 2023 to 2025. The data were analyzed using multiple linear regression to examine the relationship between the independent variables and the dependent variable. The results of the analysis indicate that, simultaneously, raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency have a significant effect on profit margin. However, the partial test results reveal that raw material cost efficiency and labor cost efficiency do not have a significant effect on profit margin. In contrast, manufacturing overhead cost efficiency has a positive and significant effect on improving profit margin. Furthermore, the coefficient of determination analysis shows that the variables of raw material cost efficiency, labor cost efficiency, and manufacturing overhead cost efficiency are capable of explaining variations in profit margin, although other factors outside the research model also contribute to changes in profit margin. These findings indicate that the management and control of manufacturing overhead costs are the most dominant factors in improving the profitability of Omah Jenang MSME. Keywords: Raw material cost efficiency, labor cost efficiency, manufacturing overhead cost efficiency, profit margin, MSMEs.
Pengaruh Sistem Informasi Akuntansi, Literasi Digital dan Akses Permodalan Terhadap Kinerja UMKM Kecamatan Trawas Kabupaten Mojokerto
This study aims to examine the effects of accounting information systems, digital literacy, and access to capital on the performance of Micro, Small, and Medium Enterprises (MSMEs). This research employs a quantitative approach using primary data collected through questionnaires distributed to MSME actors in the culinary sector in Trawas District, Mojokerto Regency. The sample consists of 104 respondents selected using a simple random sampling method. Data analysis is conducted using multiple linear regression with the assistance of SPSS. The results indicate that accounting information systems, digital literacy, and access to capital each have a positive and significant effect on MSME performance. These findings suggest that improvements in financial information management, digital capability, and ease of access to financing contribute substantially to enhancing business performance. Empirically, the results also highlight that MSME performance is no longer determined solely by traditional operational factors but increasingly depends on the integration of technological capabilities and financial support. This study contributes to the advancement of the Resource-Based View (RBV) theory by providing empirical evidence that the combination of information-based resources, digital capabilities, and financial support functions as strategic assets that enhance the competitive advantage of MSMEs in a local context. Keywords: Accounting information systems, digital literacy, access to capital, msme performance
Pengaruh Sistem Pencatatan Manual, Pemahaman Akuntansi, dan Pengawasan Internal terhadap Kinerja UMKM dengan Digital Accounting sebagai Variabel Mediasi
This study aims to analyze the influence of manual bookkeeping systems, accounting understanding, and internal control on MSME performance, with Digital Accounting plays a mediating role in linking accounting understanding to MSME performance. The research employed a quantitative approach using a survey method involving MSME owners in Malang City. Data were evaluated using the SEM-PLS analytical technique. The findings indicate that manual bookkeeping systems have a positive and significant effect on MSME performance. Accounting understanding and internal control, however, have no significant direct impact on MSME performance. In contrast, both accounting understanding and internal control positively influence Digital Accounting. Furthermore, Digital Accounting positively and significantly influences MSME performance. The results also reveal that Digital Accounting mediates the relationship between accounting understanding and MSME performance, as well as the relationship between internal control and MSME performance. However, Digital Accounting does not mediate the relationship between manual bookkeeping systems and MSME performance. These findings suggest that digital transformation in accounting practices plays an important role in improving the effectiveness of financial management and enhancing MSME performance. Keywords: Manual bookkeeping system, accounting understanding, internal control, digital accounting, MSME performance