Bintang Narendra Aji Nugroho, Nurul Musfirah Khairiyah, Ramli
Perkembangan teknologi era globalisasi sudah banyak mengalami kemajuan di berbagai aspek. Salah satunya di bidang ekonomi yang sudah sangat mudah hanya melalui gadget. Dalam industri keuangan khususnya perbankan menciptakan jasa layanan Financial Technology (fintech). Kehadiran fintech sangat membantu banyak masyarakat yang kesulitan dalam mengajukan pinjaman, konsumen bisa mengajukan pinjaman dengan mudah dan dalam waktu yang singkat hanya menggunakan gadget Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis ada tidaknya pengaruh literasi keuangan, persepsi kemudahan dan persepsi risiko terhadap minat mahasiswa perguruan tinggi dalam menggunakan pinjaman online di kota Balikpapan. Populasi dalam penelitian ini adalah mahasiswa dari perguruan tinggi yang ada di kota Balikpapan yaitu Politeknik Negeri Balikpapan dan Institut Teknologi Kalimantan dengan jumlah sampel sebanyak 381 mahasiswa di dua perguruan tinggi negeri tersebut. Jenis data yang digunakan adalah data primer. Metode pengambilan sampel dilakukan dengan menggunakan teknik proposional simple random sampling dengan pengumpulan data menggunakan kuesioner. Hasil penelitian menunjukan bahwa literasi keuangan, persepsi kemudahan dan persepsi risiko berpengaruh terhadap minat mahasiswa dalam menggunakan pinjaman online.
This study examines Sedekah Laksan, an integrated programme addressing persistent financial and branding literacy gaps among rural micro, small, and medium enterprises (MSMEs) in Indonesia. Rural MSMEs face limited digital access, weak financial practices, and poor brand identity—obstacles to sustainable growth. Using a participatory action research (PAR) design, the intervention combined training workshops, onsite mentoring, and digital tools such as Google Spreadsheets and Excel-based templates to enhance digital accounting and branding skills. Data were collected via pre-post surveys, performance assessments, and field observations. Quantitative results, supported by paired t-tests and large Cohen’s d values (>1.2), indicate substantial improvements in financial literacy, brand design, and entrepreneurial self-efficacy. Beyond technical gains, participants demonstrated behavioural changes, including independent financial planning and consistent digital branding. These findings affirm the value of culturally grounded, dual-focus interventions in building MSME resilience. The study recommends scalable models incorporating artificial intelligence (AI) for adaptive learning and automated financial advice, while accounting for infrastructure and digital literacy constraints in rural settings. The intervention illustrates how digital skills—framed as both visual and intellectual assets—can strategically empower rural entrepreneurs and foster long-term socio-economic inclusion.
Aim. The work aimed to identify key problems in the functioning of the internal control system in budget (bookkeeping) accounting centers in the context of public sector modernization and tightening requirements for transparency and rational use of budget funds.Objectives. The work seeks to analyze the difficulties of implementing internal control in budget accounting centers; to identify discrepancies between regulations and the specific aspects of particular institutions; to determine the causes of insufficient effectiveness of existing control mechanisms; to propose measures to improve the internal control system.Methods. The study employed methods of analyzing scientific literature, current regulations, and the results of practical implementation of internal control systems. The author’s methodological approach is based on a comprehensive review of regulations, risks, and management feedback.Results. It has been established that the internal control system in budget (bookkeeping) accounting centers is characterized by a high degree of regulatory framework, but demonstrates a significant discrepancy between formally established procedures and their actual implementation. A number of problems were identified, namely excessive formalization of the control environment, low level of technological equipment, weak relationship between control procedures and management, lack of system analysis of violations. Improvement measures were proposed, in particular, the introduction of personal responsibility of controllers, mandatory certification of specialists, automation of the accounting environment, regulation of control procedures, monitoring of corrective actions, and logging of transactions. The proposed solutions are aimed at increasing the reliability and transparency of financial control in institutions using budget funds.Conclusions. Analysis of the functioning of the internal control system in budget accounting centers revealed that, despite the presence of a regulatory framework, in practice, control is often performed formally, does not ensure the prevention of violations and the reduction of financial risks. The implementation of the proposed solutions will increase the reliability of reporting and strengthen the financial discipline. As a result, internal control will become a full-fledged management resource that reduces financial risks and promotes greater efficiency in the use of budget funds.
Nur Zeina Maya Sari, Tanty Sondari, R. Nana Hadiana
This study examines the influence of entrepreneurial attitude on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with financial reporting compliance as a mediating variable and religiosity and patriotism as moderators. A survey of 500 MSME owners in West Java, Central Java, and East Java was conducted. The results show that a strong entrepreneurial attitude, which is marked by proactiveness and responsibility, positively affects tax compliance. Financial reporting compliance significantly mediates this relationship, as orderly financial reporting leads to better tax compliance. Additionally, religiosity and patriotism strengthen the link between entrepreneurial attitude and tax compliance, as business owners who uphold moral and national values are more likely to fulfill their tax obligations. These findings offer practical implications for policymakers, highlighting the need to enhance financial literacy, promote ethical entrepreneurship, and provide tax education grounded in social and national values.
La comunicación de las prácticas de sostenibilidad es una de las demandas actuales de los grupos de interés a las organizaciones. Esta investigación tuvo como objetivo analizar la comunicación de la sostenibilidad en las empresas públicas de Uruguay, a través de la red social Twitter. Para ello, se analizó la frecuencia de empleo de 129 términos relacionados con la sostenibilidad en un total de 16.988 tweets y retweets correspondientes a las 10 empresas públicas que cuentan con Twitter (que representan el 71% del total). Se pudo constatar que las grandes empresas, las que pertenecen al sector productivo y aquellas que no tienen competencia en su actividad, son las que comunican mayormente sus acciones de responsabilidad social, dando a conocer principalmente temas generales relacionados con la sostenibilidad.
Rezagi Meilano, Ferdyan Wana Saputra, Niken Ayuningrum
et al.
The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.
Fernando Morales Parada, Gabriela Parra Melani, Nicole Bastidas González
En Chile el fútbol es el deporte con mayor concentración de jugadores, seguidores e inversores, lo lleva a reflexionar sobre su información financiera y la tendencia necesaria hacia la gobernanza corporativa, salvaguardando los intereses de los diferentes grupos de interés y, en términos generales, corroborando la asimetría de información presente en el mercado. Esta investigación tiene por objeto analizar la evolución de la información corporativa de las sociedades anónimas deportivas profesionales chilenas en sus respectivas páginas web en los años 2018 y 2020. Cabe mencionar que este sector tiene la obligación de entregar informes financieros a la Comisión para el Mercado Financiero (CMF), pero no de transparentar sus estados financieros en sus páginas web, por lo que no necesariamente los publican.
Mahameru Rosy Rochmatullah, Ade Khurnia Jati, F Fauzan
Micro and Small Enterprises (MSEs) are one of the economic sectors that have been severely affected by the Covid-19 pandemic. MSE actors experienced decreased income due to declined sales and marketing limitations caused by restrictions on working hours imposed by the government and reduction in workforce done by business owners to reduce spending and incompatible information technology capabilities for MSE buying and selling transactions. This study aims to analyze the capability of MSEs to earn income during the Covid-19 pandemic. To be more specific, this study focused on several factors that influence income, namely working hours, total workforce, education level, information technology, and government capital assistance. By employing multiple linear regression, the study results indicated that capital assistance from the government could explain the income gain of MSE actors. Meanwhile, the other four variables did not have any impact on MSE income.
Abstract Today, information technology such as artificial intelligence and big data is developing at a rapid pace, and the requirements for financial professionals are also evolving with the times. The role of accountants is quietly changing in enterprises. The future trend is already predictable: the number of general accounting staff engaged in basic finance, auditing and taxation will gradually decrease. Will accountants be replaced by artificial intelligence? This is no longer a fantasy, but a topic that accounting professionals need to face and think about. Based on this, this paper explores the development of artificial intelligence on the accounting bookkeeping system approach.
Ana Fitriyatul Bilgies, Ariefah Sundari, Ali Muhajir
et al.
The development of the local community and is risen by the end of it would have an impact to an increased the needs of the people , one of these is the credits really needed by the prices of clothing or clothing .This can be traced to looked the more likely side to become a point of significant both as an advance of this business operators take part in the bali distro to meet the needs of the world largest oil consumers clothes paid at the end .Distro Mayang Madu should have received assistance from one seller prices of clothing of the largest memorials in Paciran Lamongan that provides the needs of prices of clothing people in the north coast and the surrounding areas .To win over the competition in the marketing of their products it takes of customers who are a disloyal .Of customers who are a disloyal to putt as well as they would have to re pt indofood acquired misp shares in time to come and inform to others for what is perceived . This study aims to to analyze the influence of the price of , the product quality , as well as the location against customers loyalty Distro Mayang Madu In Paciran Lamongan .Closer look at of this research is descriptive of quantitative .Percent of the population on this research including an in the number of subscribers 400 .The technique of over the withdrawal of funds by smeru within the was used in the study random sampling to the total number of samples from 80 .The technique of the collection of data using the primary data was obtained from the questionnaire that has been tested the validity of and reliabilitasnya .Of the data analysis that is used is identification economic assumptions agreed to at the fit and proper test classical , it is anticipated that analysis linear regression of multiple , the coefficients determined and efforts whatever survives this test a hypothesis with use some help a nice little software you spss .The result of this research showing the price of ( h ) had a positive impact on customers loyalty ( lp ) Distro Mayang Madu In Lamongan .The product quality ( kp ) had a positive impact on customers loyalty ( lp ) Distro Mayang Madu in lamongan .As well as the location ( l ) exert a positive influence against customers loyalty ( lp ) of a Distro Mayang Madu in Lamongan.
Abstract
This research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occur
Keywords:Fraud Seriousness Rate, Moral Intensity, Professional Commitment, Whistleblowing
Abstrak
Kajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yang
tinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakan
whistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan serius
Kata kunci: Intensitas moral, Keseriusan kecuranngan, Komitmen profesional, Whistleblowing.
Mudiono Mudiono, Ali Sya'bana, Delfia Delfia
et al.
Tujuan penelitian ini adalah untuk mengetahui pengaruh biaya promosi penjualan dan biaya periklanan terhadap laba operasional PT. Papua Pasifik Permai Jayapura pada tahun buku 2014-2017. Penelitian ini menggunakan pendekatan kuantitatif. Data penelitian ini menggunakan biaya promosi penjualan dan biaya periklanan dan disajikan setiap bulan selama 48 bulan. Metode penelitian yang digunakan dengan Uji Asumsi Klasik dan Regresi Berganda. .Hasil penelitian ini menunjukan bahwa: (1) Biaya promosi penjualan berpengaruh terhadap laba operasional dengan nilai Sig. 0,016, (2) biaya periklanan berpengaruh terhadap laba operasional dengan nilai Sig.0,001 (3) Secara bersama-sama biaya promosi penjualan dan biaya periklanan berpengaruh terhadap laba operasioanal dengan nilai Sig. 0,000. Hasil Uji R2 menunjukan laba operasional dipengaruhi oleh biaya promosi penjualan dan biaya periklanan sebesar 78,9% dan sisanya dipengaruhi variabel lain.
Claudio Sonaglio Albano, Caio Marcello Recart da Silveira, Andressa de Oliveira Rodrigues
et al.
O trabalho aborda os temas estratégia e inovação, relativamente à produção científica, no âmbito de trabalhos publicados na base de dados da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) na área da Engenharia de Produção. Por intermédio de questões relacionadas à identificação dos autores mais produtivos, suas instituições de origem, os ambientes de pesquisa onde os estudos foram desenvolvidos e os periódicos onde os trabalhos foram publicados foi possível elaborar um diagnóstico (perfil) e o atendimento dos objetivos propostos e que estão relacionados com as questões norteadoras. Foram consultadas bases de periódicos pela classificação Qualis, sendo o recorte orientado pela classificação A1, A2, B1 e B2, na área de Engenharia da Produção (Engenharias III). Chama atenção a ausência de organizações públicas nos trabalhos, este fato talvez mereça uma maior investigação dos motivos que fazem com que as organizações públicas não sejam objeto de estudos relacionados a estratégia, mas especialmente relacionados a inovação
Anthropogenic influence upon environment and its results cause ecological disbalance of a natural system, destroy of biological connection between a human being and nature. That’s why it’s necessary to protect environment from pollution. To realize this task we have to involve some economical sciences as well. Consequently, our researches are directed to the determination of the place of ecological marketing so that an enterprise could reach the principles of the concept of steady development through the harmonization of interests of producers of goods concerning to the receiving of desirable income amount, consumers concerning to satisfaction of their needs and a society as a whole about reaching a steady development. The article determines the tasks of ecological marketing as an instrument for providing the realization of principles of the steady development concept paying special attention to its constituents such as economical, ecological, and social. The author determines the advantages of implementation of the ecological marketing which allows to get definite competitive advantages at the market and create a positive image of its trade mark and its produce among customers. It is proved that the maximum synthesis of interests of economics and ecology is one of the ways of biosphere protection and reaching a steady development of all the countries and a society as a whole.
This study examines the impact of stock overvaluation on abnormal stock returns and their volatility over time in listed companies of Tehran Stock Exchange. To measure stock overvaluation, Rhodes-Kropf et al (2005) research and to measure abnormal stock returns and their volatility over time, the Fama and French (1995) three-factor model has been used. The population of this study, included of 64 companies in listed companies of Tehran Stock Exchange was selected systematically, and ten-year period from 2005 to 2014 was used for the statistical & necessary tested on them. The results using multivariate linear regression using panel data and fixed effects approach suggest that stock overvaluation has a positive and significant impact on abnormal stock returns and volatility of in over time. In other words, by increasing the stock over valuation over time, abnormal stock returns and their volatility significantly increased. It is recommended to business executives by providing the necessary background for a realistic evaluation of the stock, the necessary fields in order to reduce the abnormal returns of stocks and their volatility to bring over time.
In this article, the concept of relationship marketing practice and scope of the client and the resolution of conflicts arising between the contrast track.
Economics as a science, Marketing. Distribution of products
Jorge Luis Rodas Silva, Ana Eva Chacón Luna, Mariuxi Geovanna Vinueza Morales
El E-Commerce se define como la compra y venta de productos mediante el internet, convirtiéndose en una herramienta esencial en las empresas para mejorar la rentabilidad. Actualmente las Mipymes en el mundo están usando el E-commerce como recurso estratégico para posesionar sus negocios, productos y servicios fuera del país. Se realizó un estudio en la ciudad de Milagro, sector agroindustrial de la provincia del Guayas; los problemas que enfrentan en un mercado altamente competitivo donde las oportunidades están dadas a las grandes multinacionales imposibilitando el desarrollo de los pequeños negocios. La información recolectada a 245 Mipymes asentadas en la ciudad de Milagro y analizada permitió identificar como factores desencadenantes del problema la escasez de estrategias publicitarias, falta de recursos y el poco interés en inversión tecnológica para impulsar el uso de las tecnologías en las actividades comerciales