Jurnal Ilmiah Akuntansi dan Finansial Indonesia

The Effect of Internal Control, Implementation of Good Governance, and Organizational Commitment on Employee Performance

Adinda Putri Syahrani — 2023-12-27

This study aims to determine the effect of the application of internal control, good governance, and organizational commitment to on employee performance at the Department of Industry and Trade of Jambi Province. The type of research used in this study is a type of quantitative research. The data used is primary data in the form of a research questionnaire. The population in this study were employees who worked at the Industry and Trade Office of Jambi Province. This study used a purposive sampling technique. The results of the questionnaire data were analyzed and processed using the WarpPLS 7.0 application. The results of this study each variable has an influence on employee performance.This study uses the warp pls 7.0 application as a tool for processing data. while previous studies used SPSS to process data.

The Role of Debt to Ratio and Profitability in Economic Growth and Company Development

Putu Rani Susanthi — 2023-12-27

This study analyses the relationship and influence of Debt Asset Ratio (DAR) on company profitability. The data used in this study were obtained from the financial reports of companies listed on the Indonesia Stock Exchange during 2018-2022. The analytical method used is simple linear regression using statistical software. The steps are planning, collecting, analyzing, and interpreting data to answer research questions. DAR and profitability as variables in this study, population, and samples from 6 companies for five years. The influence of Debt to Asset Ratio applied to Company Profitability was analyzed using the linear regression statistical method. Debt to Asset Ratio is the independent variable, and Company Profitability is the dependent variable. The results of the correlation analysis found a linear relationship between the variables. The results of the regression analysis found that there was a shallow level of influence. This study has several limitations on the number of samples, variables, and industrial sectors studied. In addition, other factors also need to be considered-some recommendations for further research. They expanded the study sector, examining other factors such as accounts receivable turnover and company size.

User’s Continuance Intentions of Digital Payment Based on Expectation-Confirmation Method and Trust

Alima Shofia — 2023-12-29

Since the Covid-19 pandemic entered Indonesia in 2020, people have started to switch from cash/traditional payments to digital payments with aim to reduce direct physical contact. Digital payment that currently booming is Qris payment method, which offer convenience and speed in transactions. This study aims to look at user continuance intention on using digital payments using the Expectation-Confirmation Model (ECM) approach. In this volatility, uncertainty, complexity, and ambiguity (VUCA) era, this study adapt the concept of trust in technology adoption. Based on the literature study that has been collected, researchers obtain several variables that can influence user intentions to continue using digital payments, including: confirmation, perceived usefulness, satisfaction, information quality, perceived privacy protection and security, trust, and continuance intention.

The Influence of Facilities and Service Quality on Visitor Satisfaction in the New Normal

Siti Wuria Handayani — 2023-12-29

This research discussed the influence of Facilities and Service Quality on Visitor Satisfaction (Case Study of Taman Bunga Baturaja in the New Normal). The population of this study was 100 visitors to Taman Bunga Baturaja. The analytical method used was a quantitative method with t count for each variable Facility (X1) of 3,656 and Service Quality (X2) of 2,954 stating that all variables had a significant influence on visitor satisfaction at Baturaja Flower Park. The calculated F value of 14,623 was greater than F table 3.09 which stated that together the facilities and service quality had a significant influence on the satisfaction of visitors to Taman Bunga Baturaja. The value of the coefficient of determination (R Square) of 0.232 means that in this case the contribution of the influence of Facilities and Service Quality on Visitor Satisfaction was 23.2% while the remaining 76.8% was influenced by other variables not mentioned in this case such as as the resulting product, Emotional Factors, Interesting and informative advertisement.

The Influence of Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on Return on Asset (ROA) at PT. Buana Finance, Tbk Period 2018-2022

Susi Marni — 2023-12-30

This study aims to determine the effect of capital structure on the level of assets (profitability). The population of this study was conducted in the multi-finance sector, namely PT Buana Finance which was listed on the Indonesia Stock Exchange (IDX) with a sample period of 2018 - 2022. This type of research was quantitative research. The analysis technique used in the study was the SEM-PLS application which was carried out by model analysis test. construction and path analysis. The results of this study indicate that the value of the R-Square model gives a value of 0.991, both for the DAR variable which is influenced by the DER in the model of 99.1%. The value of the R-Square of ROA is 0.754 either or 75.4% of the variation in profitability (ROA) is influenced by DAR and DER. The remaining 24.6% is influenced by factors other than the second variable. The results of testing the DER hypothesis have no effect on ROA. DAR has a negative and significant effect on ROA. DER has a significant effect on DAR.

The Influence of Village Apparatus Competency, Village Treasurer's Tax Compliance, and Community Participation on Accountability of Village Fund Management in Tambak District, Gresik Regency

Latifatul Qulub — 2023-12-31

This study aims to examine the impact of the competence of village apparatus, tax compliance of village treasurers and community participation on the accountability of village fund management, especially in villages in Tambak District, Gresik Regency. The method adopted in the following research is a quantitative method with a population of 13 villages in Tambak District, while the sample is 6 villages in Tambak District. The test utilizes the Statistical Product and Service Solution (SPSS 22) application with multiple linear regression analysis tests, t tests, f tests and determination tests (R). Research findings show that the competency of village aparatus does not have a significant positive impact on the accountability of village fund management, while the village treasurer's tax compliance and community participation have a significant positive impact on the accountability of village fund management.