Jurnal Literasi Akuntansi

Pengaruh Pengendalian Internal, Kompetensi Perangkat Desa, dan Employee Productivity Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Budaya Organisasi Sebagai Variavel Moderasi

Indah Qothrun Nada Nada, Nanda Wahyu Indah Kirana — Mon, 01 Dec 2025 00:00:00 +0700

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, kompetensi aparatur desa, dan produktivitas pegawai terhadap akuntabilitas pengelolaan dana desa, dengan budaya organisasi sebagai variabel moderasi.

Metode: Penelitian ini menggunakan pendekatan kuantitatif eksplanatif dengan teknik pengambilan sampel jenuh yang melibatkan 107 aparatur desa dari 13 desa di Kecamatan Ujungpangkah. Data dikumpulkan menggunakan kuesioner tertutup dan dianalisis menggunakan SmartPLS melalui pengujian outer dan inner model.

Temuan: Hasil penelitian menunjukkan bahwa pengendalian internal dan kompetensi berpengaruh signifikan terhadap akuntabilitas, sedangkan produktivitas pegawai tidak berpengaruh. Lebih lanjut, budaya organisasi memperkuat pengaruh pengendalian internal dan produktivitas pegawai tetapi tidak memoderasi kompetensi.

Kebaruan: Penelitian ini berkontribusi dengan memperkenalkan produktivitas pegawai sebagai variabel independen dalam model akuntabilitas pengelolaan dana desa, menawarkan perspektif baru yang jarang diteliti dalam penelitian sebelumnya.

Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi Terhadap Determinasi Kualitas Laporan Keuangan Usaha Mikro Kecil dan Menengah

Sri Ayem, Asih Kentari — Mon, 01 Dec 2025 00:00:00 +0700

Purpose: This research aims to examine how accounting literacy and the application of information technology contribute to shaping the quality of financial reports among MSMEs in Gunungkidul. The quality of financial reports is determined by how well they adhere to accounting regulations and provide users with timely, accurate, understandable, and relevant information for making decisions.

Method: The research applies a quantitative approach through panel data analysis. For statistical processing, the study relies on EViews 12 SV software. The focus population comprises medium- to lower-tier MSMEs operating in Gunungkidul. Data collection was carried out via questionnaires, resulting in a valid sample of 135 MSME respondents from the region.

Finding: The results of this study provide evidence that accounting understanding (X1) and the use of information technology (X2) influence the determinants of the quality of MSME financial reports (Y).

Novelty: Variations in research findings lead to inconsistent research and small-scale studies, which have little impact on the caliber of financial reports produced by MSMEs in Gunungkidul. As a result, scholars see a chance to investigate the variables that affect the caliber of financial reports produced by MSMEs in Gunungkidul.

Akuntansi Digital Sebagai Game Changer Bagi Umkm: Solusi Pengelolaan Keuangan di Kota Gorontalo

Abdulrival Hartoyo, Amnatia R Abdullah — Mon, 01 Dec 2025 00:00:00 +0700

Purpose: This study aims to analyze the implementation of digital accounting among micro, small, and medium enterprises (MSMEs) in Gorontalo City, with a focus on the Si APIK application developed by Bank Indonesia

Method: The research employed a mixed-methods approach through a quantitative survey of 20 MSME actors and in-depth interviews with MSMEs, Bank Indonesia, and the Cooperative Office. Data were analyzed descriptively to identify adoption levels, challenges, and strategies to strengthen the utilization of digital accounting.

Finding: The findings show that 60% of respondents agreed that digital accounting applications help make financial records more systematic, 25% were neutral, and 15% disagreed. The main challenges include limited digital literacy (35%), weak discipline in data entry (30%), poor internet connectivity (20%), and feature incompatibility with small-scale enterprises (15%). Nevertheless, most business actors acknowledged the benefits of digital accounting in improving transparency and access to financing.

Novelty: The novelty of this study lies in integrating the analysis of digital accounting adoption with the national policy framework, namely the Presidential Asta Cita, which emphasizes digital transformation and MSME empowerment. This highlights that digital accounting implementation not only supports MSME competitiveness but also aligns with the direction of national digital economic development.

Analisis Prediksi Potensi Kebangkrutan dengan Menggunakan Model Springate Studi pada Bank Muamalat Indonesia Periode 2020-2024

Wiya Wahyuni, Muhammad Masruron, Muh.Khairul Fatihin — Mon, 01 Dec 2025 00:00:00 +0700

Purpose: This study aims to analyze the bankruptcy prediction of Bank Muamalat Indonesia using the Springate Model as a financial health assessment tool. Predicting bankruptcy is crucial for management to anticipate potential financial distress and maintain the bank’s long-term financial stability.

Method: The research adopts a quantitative descriptive approach using secondary time series data obtained from the annual financial reports of Bank Muamalat Indonesia. The population includes all financial statements from 1992 to 2024, while the sample was selected purposively, focusing on the financial reports for the 2020–2024 period. The data were analyzed using the Springate S-Score Model, which incorporates four key financial ratios: working capital to total assets, earnings before interest and taxes to total assets, earnings before taxes to current liabilities, and sales to total assets.

Finding: The analysis results show that the S-Score values of Bank Muamalat Indonesia during 2020–2024 consistently remained above the cut-off point of 0.862. This indicates that the bank’s financial condition was generally healthy and not at risk of bankruptcy. Despite minor fluctuations in operating profits, the steady increase in total assets each year reflects the bank’s strong ability to maintain liquidity and operational efficiency.

Novelty: This study contributes to the existing literature by applying the Springate Model within the context of Islamic banking in Indonesia. It provides an empirical overview of Bank Muamalat Indonesia’s financial resilience during the post-pandemic economic recovery period, highlighting the model’s relevance in assessing financial stability in Islamic financial institutions.

Pengaruh Remote Audit dan Teknologi Informasi terhadap Kualitas Audit BPK Sulawesi Barat

Riana Anggraeny Ridwan — Mon, 01 Dec 2025 00:00:00 +0700

Purpose: This study analyzes the impact of remote audits and information technology on audit quality at the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of West Sulawesi Province. Motivated by national budget efficiency policies, it examines whether digital-based auditing enhances effectiveness, accuracy, and credibility of audit results despite limited resources.

Method: This study used a quantitative causal approach with 36 purposively selected auditors from BPK RI West Sulawesi. Data were collected via online questionnaires and analyzed using multiple linear regression in SPSS 30, supported by classical assumption tests to ensure model validity.

Finding: The results show that both remote audit and information technology have a positive and significant effect on audit quality, either partially or simultaneously. The coefficient of determination (R²) of 0.670 indicates that 67% of audit quality variations are explained by these two variables. This finding confirms that digital audit practices improve efficiency, timeliness, and the accuracy of financial examination in the public sector.

Novelty: This study differs from previous works by providing empirical evidence from the Indonesian public sector, specifically the BPK RI West Sulawesi Office, where digital audit implementation occurs under strict budget efficiency policies. Unlike prior studies focusing mainly on private-sector or theoretical perspectives, this research examines how limited resources and institutional digital transformation jointly shape audit quality in a developing-country context.