Journal AK-99

ANALISIS PENGENDALIAN INTERNAL DALAM PEMBERIAN KREDIT PADA PT BPR GEMILANG PERSERODA KABUPATEN INDRAGIRI HILIR

2026-05-21T14:23:48+08:00

This study aims to analyze the implementation of internal control systems in credit provision at PT BPR Gemilang Perseroda, Indragiri Hilir Regency. Internal control is a crucial instrument for maintaining the effectiveness, efficiency, and compliance of credit procedures, as well as minimizing the risk of non-performing loans. The study employs a qualitative method with a descriptive approach, utilizing primary data through in-depth interviews with relevant personnel and secondary data from the bank’s internal documents. The analysis systematically examines the implementation of internal control components, including control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that PT BPR Gemilang Perseroda has effectively applied internal control in the areas of control environment, risk assessment, control activities, and information and communication. However, monitoring of credit requires improvement to ensure faster detection of potential credit risks. This study emphasizes that effective internal control not only safeguards credit quality and operational transparency but also enhances customer trust and supports the bank’s financial stability. These findings are significant for credit risk management and improving internal procedures to increase operational efficiency and security in banking.

PENGARUH BEBAN KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PT. BPR GEMILANG PERSERODA

2026-05-21T14:23:48+08:00

This study aims to analyze the effect of workload and incentives on employee performance at PT BPR Gemilang Perseroda. Employee performance serves as a key indicator of banking operational success, while workload and incentives are considered two primary factors that directly influence employee productivity and work quality. This research employs a quantitative approach with a causal design and census method, involving all 30 employees as the sample. Data were collected through five-point Likert-scale questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with SPSS 27. Results show that: (1) workload has a positive and significant effect on employee performance (t = 2.383; sig. = 0.021); (2) incentives do not have a significant partial effect on employee performance (t = 1.930; sig. = 0.060); and (3) workload and incentives simultaneously have a significant effect on employee performance (F = 15.644; sig. = 0.000), contributing 40.0% of variance (Adjusted R² = 0.374), while the remaining 60.0% is influenced by other variables not examined in this study. These findings imply that proportional workload management is the dominant factor in improving employee performance, while incentive policies need to be revised to be more individually performance-based in order to provide stronger motivational impact. Future studies are recommended to incorporate variables such as leadership, work environment, and work motivation.

DETERMINASI PENYALURAN KREDIT BANK UMUM DI INDONESIA: PERAN DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO

2026-05-21T14:23:48+08:00

This study aims to analyze the influence of Third Party Funds (TPF) and the Loan-to-Deposit Ratio (LDR) on credit disbursement at commercial banks in Indonesia. The study subjects included PT Bank Mandiri (Persero) Tbk, PT Bank Central Asia Tbk, and PT Bank Rakyat Indonesia (Persero) Tbk, with an observation period of 2021–2024. This study employed a quantitative approach with secondary data obtained from each bank's annual financial reports. The analytical method used was multiple linear regression with the aid of SPSS software. The results indicate that, partially, Third Party Funds (TPF) have a positive and significant effect on credit disbursement, and the Loan-to-Deposit Ratio (LDR) also has a positive and significant effect. Simultaneously, both TPF and LDR significantly influence credit disbursement. The coefficient of determination indicates that most of the variation in credit disbursement can be explained by these two variables. This study concludes that increasing the collection of Third Party Funds (TPF) and optimal management of the Loan-to-Deposit Ratio (LDR) play a crucial role in boosting the banking intermediation function in Indonesia.

ANALISIS DETERMINAN PROFITABILITAS BANK DIGITAL DI INDONESIA (PERIODE 2021-2025)

2026-05-21T14:23:48+08:00

Digital banking in Indonesia has grown considerably in recent years; however, profitability performance across banks has not followed a uniform pattern. Some banks have begun recording improvements in earnings, while others continue to face pressure from credit quality and operational costs. This condition indicates that growth in digital services does not always translate directly into improved profitability. Therefore, this study examines the effect of credit risk, liquidity, and operational efficiency on the profitability of digital banks in Indonesia. Profitability is measured using Return on Assets (ROA). Credit risk is measured by Gross NPL, liquidity by the Loan to Deposit Ratio (LDR), and operational efficiency by the operational cost-to-income ratio (BOPO). The data used consist of quarterly published financial statements from Bank Jago, Bank Neo Commerce, Allo Bank, and Bank Amar over the period 2022–2025, yielding 64 observations in total. The analysis method employed is panel data regression, with model selection conducted through the Chow Test and Hausman Test. Based on the test results, the Random Effect Model was selected. The findings show that Gross NPL has a positive and significant effect on ROA, LDR has a positive but insignificant effect on ROA, and BOPO has a negative and significant effect on ROA. These results indicate that the profitability of digital banks is more strongly influenced by the ability to control operational costs than by liquidity. The implication is that digital bank management needs to be more selective in managing technology, promotional, and customer acquisition costs so that business growth can proceed in balance with profitability improvement.

PENGARUH LAYANAN BRILINK TERHADAP INKLUSI KEUANGAN DI KABUPATEN SOPPENG

2026-05-21T14:23:48+08:00

This study aims to measure the role of BRILink services as an instrument in increasing access and utilization of financial services in Lalabata District, Soppeng Regency. The background of this study is based on the importance of financial inclusion in driving economic growth, reducing inequality, and improving community welfare, especially in areas with limited access to formal financial institutions. The presence of BRILink agents is expected to bridge this gap by providing more accessible, fast, and efficient financial services for the community. This study uses a quantitative method to analyze the effect of BRILink services on increasing financial inclusion. The data used are primary data collected through the distribution of Likert-based questionnaires to respondents who are active users of BRILink services in Lalabata District. The number of samples in this study was 75 respondents determined using the Slovin formula. The data analysis technique used was simple linear regression with the help of the SPSS application to test the relationship between BRILink service variables and the level of community financial inclusion. The results show that BRILink services have a positive and significant influence on increasing financial inclusion. The community feels the convenience in carrying out various transactions such as fund transfers, bill payments, and cash withdrawals. Furthermore, the majority of respondents expressed high levels of satisfaction due to the ease of access, speed of service, and proximity to bank branches. Therefore, BRILink services play a crucial role in expanding financial access and increasing public participation in the formal financial system in a sustainable manner.

PENGARUH SISKEUDES, KOMPETENSI SDM, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA

2026-05-21T14:23:48+08:00

Village governments have the responsibility to prepare transparent, accountable, and high-quality financial reports as a form of accountability in managing village funds. This study aims to analyze the effect of the implementation of the Village Financial System (SISKEUDES), human resource competence, and internal control systems on the quality of village government financial reports in Batang Tuaka District. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 60 village financial management officers who served as the research respondents. The data analysis techniques included validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. The results indicate that the implementation of SISKEUDES, human resource competence, and internal control systems partially and simultaneously have a positive and significant effect on the quality of village government financial reports. These three independent variables explain 73.2% of the variance in the quality of financial reports, while the remaining percentage is influenced by other factors outside the scope of this study. This study is expected to serve as an evaluation material for village governments in improving the quality of village financial management and reporting effectively, efficiently, and accountably.

KEPUASAN MENUJU SINERGI: BAGAIMANA APLIKASI FINTECH MENGOPTIMALKAN EFISIENSI TRANSAKSIONAL DALAM EKONOMI DIGITAL PASCA-PANDEMI

2026-05-21T14:23:48+08:00

This study aims to analyze the transformation mechanism of fintech user satisfaction into transactional efficiency within the post-pandemic digital economy ecosystem in Indonesia. Specifically, it examines the mediating roles of digital trust and digital synergy, as well as the moderating effect of digital literacy on the relationship between user satisfaction and transactional efficiency. Integrating Expectation-Confirmation Theory and Service-Dominant Logic, this quantitative study involved 420 active fintech users in Indonesia. Research instruments were adapted from internationally validated studies and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 with 5,000-subsample bootstrapping procedures. Results indicate that user satisfaction significantly drives digital trust formation (β = 0.542, p < 0.001) and digital synergy (β = 0.485, p < 0.001). The pathway to transactional efficiency is indirect, strongly mediated by the synergy between users and the platform ecosystem. Digital literacy strengthens the impact of satisfaction on efficiency optimization (β = 0.185, p = 0.002). This research introduces the "Digital Synergy" construct as a bridge between psychological responses and technical operational outcomes a dimension previously overlooked in fintech management literature. The proposed "Satisfaction-to-Synergy" model offers strategic guidance for fintech providers in emerging markets to optimize economic value through user collaboration and digital feature excellence.

ANALISIS KINERJA KEUANGAN PENGELOLAAN ALOKASI DANA DESA BERDASARKAN RASIO EFEKTIVITAS DAN PERTUMBUHAN

2026-05-21T14:23:48+08:00

The management of Village Fund Allocation (ADD) is an important aspect in supporting rural development and improving community welfare. The effectiveness and growth of budget realization are key indicators in assessing the financial performance of village governments. This study aims to analyze the financial performance of Village Fund Allocation management in Makmur Jaya Village, Kateman District, Indragiri Hilir Regency by using effectiveness and growth ratios. This research is important considering that problems in budget planning and realization are still frequently encountered and may affect the sustainability of village development. This study employs a descriptive research method with a quantitative approach. The data used are secondary data in the form of financial statements of Makmur Jaya Village for the 2024–2025 period. Data analysis techniques were carried out by calculating the effectiveness ratio and growth ratio based on the comparison between budget targets and realized village revenues. The results show that in 2024 the effectiveness ratio was categorized as effective at 99%, while in 2025 it experienced a significant decline to 66.13%, which falls into the less effective category. Meanwhile, the growth ratio shows negative values in both years, with a sharp decline in 2025 reaching -42.6%. These findings indicate that the financial performance of Village Fund Allocation management in Makmur Jaya Village has not been optimal. The results of this study are important as an evaluation material for village governments to improve the quality of financial planning and management in a sustainable manner.

IMPLIKASI STANDAR AKUNTANSI EMKM TERHADAP LITERASI DAN AKSESIBILITAS KREDIT UMKM KABUPATEN PENAJAM

2026-05-22T20:59:55+08:00

This study aims to analyze the implications of implementing SAK EMKM-based accounting cycles on financial literacy and credit accessibility among tempe chips MSMEs in Penajam Paser Utara Regency. A quantitative approach with an explanatory research design was employed in this study. Data were collected through structured questionnaires from 120 respondents selected using stratified random sampling based on business scale. Data analysis was conducted using multiple linear regression and moderation testing with the assistance of SPSS version 26. The results indicate that SAK EMKM implementation has a positive and significant effect on credit accessibility (β = 0.555; t = 7.612; sig. 0.000), contributing 32.9% to the variance in credit accessibility. Financial literacy also has a positive and significant effect on credit accessibility (β = 0.345; t = 4.528; sig. 0.000). Simultaneously, both variables explain 42.9% of the variance in credit accessibility. However, financial literacy does not moderate the relationship between SAK EMKM implementation and credit accessibility (interaction sig. = 0.675). These findings confirm that SAK EMKM implementation has a direct effect on MSME credit access regardless of the level of financial literacy of business operators. Local governments and financial institutions should collaboratively organize integrated digital-based financial reporting assistance programs to facilitate banking data verification and accelerate capital financing processes for small business operators in Penajam Paser Utara.

PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT

2026-05-22T21:05:32+08:00

Audit quality is a crucial instrument for maintaining regional financial accountability and transparency. This study aims to analyze the effect of auditor independence and competence on audit quality at the Regional Inspectorate of Indragiri Hilir Regency, Riau. The study is motivated by a paradox between the regency's nine consecutive unqualified audit opinions (WTP) and the rising cases of alleged budget irregularities, suggesting a gap between formal audit quality and actual oversight effectiveness. An explanatory quantitative method with multiple linear regression analysis was employed. The population and sample consisted of all 54 auditors at the Regional Inspectorate, selected using a saturated sampling technique. Data were collected through structured questionnaires adapted from validated instruments and analyzed using SPSS version 25. Partial test results indicate that auditor independence has a significant positive effect on audit quality (β=0.765; t=6.746; p<0.001), as does auditor competence (β=0.320; t=2.690; p=0.010). Simultaneously, both variables significantly affect audit quality, with an Adjusted R² of 0.754, meaning 75.4% of the variation in audit quality is explained by independence and competence. Independence proves to be the dominant predictor. This study concludes that strengthening auditor independence through regular rotation and reduction of political intervention, alongside enhancing competence through continuous training and professional certification, are the primary strategies for improving audit quality and regional financial governance in Indragiri Hilir Regency.

ANALISIS PENGARUH SALES GROWTH, LIKUIDITAS, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL

2026-05-25T13:23:50+08:00

The rapid growth of companies in the food and beverage sub-sector in Indonesia requires management to formulate appropriate financial strategies, one of which is through the management of capital structure. Capital structure reflects the combination of debt and equity used in company operations to maintain business continuity and increase competitiveness. This study aims to analyze the effect of sales growth, liquidity, and asset tangibility on capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period.The research method used is a quantitative approach with secondary data. Sampling was carried out using a purposive sampling technique with a total of 162 observations from 27 companies. Data processing was performed using SPSS version 26 software.The results showed that simultaneously, sales growth, liquidity, and asset tangibility had a significant effect on capital structure with a significance value of 0.000. Partially, all three variables had a significant negative effect on capital structure, with asset tangibility being the most dominant variable. The coefficient of determination (Adjusted R²) value of 0.933 indicates that 93.3% of the variation in capital structure can be explained by the three independent variables in this model. These findings emphasize the importance of considering these three factors in corporate financing strategies within the food and beverage sector.

KEAMANAN DIGITAL DALAM MINAT PENGGUNAAN LAYANAN PERBANKAN SYARIAH DI GORONTALO

2026-05-30T12:38:51+08:00

Digitalisasi layanan perbankan syariah membutuhkan penerimaan nasabah yang tidak hanya didorong oleh manfaat dan kemudahan, tetapi juga oleh rasa aman dalam bertransaksi. Penelitian ini bertujuan menganalisis pengaruh persepsi manfaat, persepsi kemudahan, dan keamanan digital terhadap minat menggunakan layanan perbankan syariah digital di Gorontalo. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan data tabulasi 96 responden pengguna layanan digital perbankan syariah. Variabel keamanan digit al ditambahkan sebagai pengembangan model penerimaan teknologi agar artikel tidak hanya mengulang pengujian Technology Acceptance Model klasik. Data dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa model regresi layak digunakan dengan nilai R Square sebesar 0,695. Secara simultan, persepsi manfaat, persepsi kemudahan, dan keamanan digital berpengaruh signifikan terhadap minat menggunakan layanan digital. Secara parsial, persepsi manfaat berpengaruh positif dan signifikan, sedangkan persepsi kemudahan dan keamanan digital berpengaruh positif tetapi tidak signifikan. Temuan ini menunjukkan bahwa manfaat praktis tetap menjadi determinan utama, sementara keamanan digital lebih berperan sebagai syarat dasar yang perlu diperkuat melalui keandalan sistem, perlindungan transaksi, dan edukasi nasabah.

TRANSPARANSI LAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDes) DESA LANGDA KECAMATAN BUNTU BATU KABUPATEN ENREKANG

2026-05-30T12:15:43+08:00

This study aims to analyze the transparency of financial reports of Village-Owned Enterprises (BUMDes) in Langda Village, Buntu Batu District, Enrekang Regency, and to identify the factors influencing such transparency. The research employed a qualitative method with a case study approach, enabling the researcher to explore the phenomenon in depth within its real-life context. Data collection techniques included observation, in-depth interviews, and documentation. The data analysis process consisted of several stages, namely data reduction, data presentation, conclusion drawing, and verification. The findings reveal that the transparency of financial reporting in BUMDes Langda Village remains relatively low and tends to be internal and administrative in nature. Financial information has not been openly communicated to the village community; therefore, transparency has not yet reached participatory and informative dimensions. Several factors hinder the implementation of transparency, including limited human resource capacity in financial management, the absence of open deliberation forums, inadequate utilization of information technology, and the lack of regulations or standard operating procedures (SOPs) for financial reporting. To achieve ideal transparency, strategic measures are required, such as strengthening village regulations, improving the financial literacy of BUMDes administrators, providing technical training in financial management, and digitalizing the recording and publication systems of financial reports. In addition, active community participation plays an essential role in promoting transparent, effective, and accountable governance of BUMDes.

PENGARUH INTELLECTUAL CAPITAL DAN ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA OPERASIONAL PAM TIRTA KARAJAE KOTA PAREPARE

2026-06-02T12:48:52+08:00

This study aims to analyze the influence of Intellectual Capital (IC) and Enterprise Risk Management (ERM) on the operational performance of PAM Tirta Karajae, Parepare City. Intellectual Capital, as an intangible asset, plays an important role in creating added value through human, structural, and relational capital, while ERM is an integrated framework for identifying and managing risks to achieve the company’s strategic objectives. This study employed a quantitative approach using a census of the employees of PAM Tirta Karajae; of the 50 targeted employees, 43 questionnaires were completed and eligible for analysis. Data were collected through Likert-scale (1–5) questionnaires and analyzed using multiple linear regression with SPSS to measure the partial and simultaneous effects of IC and ERM on operational performance. The results show that IC (β = 0.421; sig. 0.004) and ERM (β = 0.462; sig. 0.002) partially have a positive and significant effect on operational performance. Simultaneously, both variables also have a positive and significant effect (F = 43.385; sig. 0.000), with a coefficient of determination (R²) of 0.684 or 68.4%, meaning that 68.4% of the variation in operational performance can be explained by IC and ERM, while the remainder is explained by other factors outside the model. These findings underscore that effective knowledge management, continuous human resource development, and an integrated risk management system positively affect operational efficiency and effectiveness. Therefore, PAM Tirta Karajae is recommended to strengthen its investment in intellectual resources and risk management systems to achieve sustainable operational performance.

PENGARUH PENGALAMAN, ETIKA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DAERAH KABUPATEN PINRANG

2026-06-02T15:21:57+08:00

Internal audit plays an important role in achieving accountability and transparency in public financial management. As the Government Internal Supervisory Apparatus (APIP), the Regional Inspectorate functions to assess the effectiveness of internal control, regulatory compliance, and the quality of local government financial statements. This study is motivated by the persistence of control weaknesses and non-compliance that affect public-sector audit quality, as well as the inconsistent findings of prior research on the determinants of audit quality among government internal auditors. This study aims to analyze the influence of auditor experience, auditor ethics, and auditor independence on audit quality at the Regional Inspectorate of Pinrang Regency. A quantitative approach was employed using multiple linear regression analysis on 36 auditors selected through saturated sampling. The results show that auditor experience has a positive and significant effect on audit quality (coefficient 0.418; sig. 0.014), whereas auditor ethics (sig. 0.981) and auditor independence (sig. 0.523) have no significant partial effect. Simultaneously, however, the three variables significantly affect audit quality (F = 3.326; sig. 0.032) with a contribution of 23.8%. These findings confirm that auditor experience is the dominant factor in improving public-sector audit quality, while ethics and independence require institutional strengthening so as not to remain merely formal. This study contributes to understanding the determinants of audit quality in the under-researched context of regional APIP.

PENGARUH ROA, ROE, EPS TERHADAP HARGA SAHAM PADA PT PERUSAHAAN GAS NEGARA TBK

2026-06-04T11:30:16+08:00

Stock price reflects company performance and is a primary consideration for investors; however, the relationship between profitability ratios and stock prices remains debatable due to inconsistent prior findings, particularly for state-owned energy enterprises in the post-pandemic period, which are still rarely examined. This study aims to analyze the effect of Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) on the stock price of PT Perusahaan Gas Negara Tbk (PGAS) listed on the Indonesia Stock Exchange during 2020–2024, both partially and simultaneously. A quantitative approach was employed using multiple linear regression on 20 quarterly data points selected through purposive sampling and processed with IBM SPSS Statistics version 30, complemented by classical assumption tests including the Durbin-Watson autocorrelation test. The results show that partially ROA has a negative and significant effect (β = -1.851; sig. 0.000), ROE has a negative and significant effect (β = -1.249; sig. 0.000), while EPS has a positive and significant effect (β = 11.663; sig. 0.000) on stock price. Simultaneously, the three variables have a significant effect (F = 962.498; sig. 0.000) with a coefficient of determination (R²) of 0.995. The main finding is the dominance of EPS as the strongest fundamental indicator affecting stock price, while the negative direction of ROA and ROE demonstrates that in state-owned energy enterprises, profitability ratios are not always responded to positively by the market, but are influenced by growth expectations, risk factors, and gas pricing policy. This study contributes to reinforcing the relevance of signaling theory in valuing state-owned energy stocks while providing practical guidance for investors and management.

ANALISIS KONTRIBUSI BUMDes TERHADAP KESEJAHTERAAN EKONOMI MASYARAKAT DALAM PERSPEKTIF EKONOMI ISLAM

2026-06-04T11:30:16+08:00

This study aims to analyze the contribution of the Village-Owned Enterprise (BUMDes) Cahaya Tanah Bulan to improving the economic welfare of the Pakeng Village community, Lembang District, Pinrang Regency, and to explain the mechanisms of that contribution within the framework of Maqashid Shariah and Maslahah theory. The study uses a qualitative approach with a case-study design. Data were collected through observation, in-depth interviews with nine informants (three BUMDes managers, two village officials, and four community beneficiaries) selected purposively and through snowball sampling, and documentation. Data validity was maintained through source triangulation, technique triangulation, and member checking, while analysis used three-stage thematic coding (open, axial, and selective coding). The findings show that BUMDes contributes substantively to welfare through three mechanisms: the creation of employment and income, the strengthening of community skills, and the reinforcement of solidarity and Islamic values in governance. From the Maqashid Shariah perspective, this contribution fulfills the dimensions of preserving wealth, intellect, life, lineage, and religion. The main challenges are limited Islamic economic literacy, human resources, capital, and market access. This study offers theoretical implications for maqashid-based Islamic economics and practical implications for equitable and sustainable BUMDes governance.

ANALISIS KUALITAS SDM PENGELOLA LAPORAN KEUANGAN DAN PENGEMBANGAN USAHA BUMDES DI DESA BOTTOMALLANGGA ENREKANG

2026-06-04T11:30:16+08:00

The purpose of this study is to evaluate the performance of Village-Owned Enterprises (BUMDes) in Botto Mallangga Village, investigate the factors that influence the low performance of BUMDes, and identify existing business obstacles and opportunities. The benefits of this study for the village community are improving the quality of public services and infrastructure through better management of Village Funds and BUMDes, encouraging active community participation in the management and development of BUMDes for the common good. Practically, this study provides guidance for BUMDes managers in Botto Mallangga Village to improve transparency, accountability, and professionalism in managing village finances and resources. The object of this study is BUMDes Bottomallangga. Data collection techniques used in this study were interviews, observation, and documentation. Data analysis used in this study was qualitative descriptive analysis. After conducting the analysis process, it was found that the quality of Human Resources (HR) in BUMDes Bottomallangga is still limited, especially in terms of managing financial reports. Most BUMDes managers do not have experience in economics education, nor have they ever participated in practices related to financial management. This results in financial report management that is still done manually without utilizing technology. The development of BUMDes business units has also experienced a decline, caused by the emergence of competitors and internal problems.

KECERDASAN BUATAN DAN KERANGKA REGULASI: STUDI DAMPAK TERHADAP PENINGKATAN KUALITAS AUDIT

2026-06-04T20:37:26+08:00

This study aims to examine the impact of the application of artificial intelligence (AI) on improving audit quality and analyze the role of the regulatory framework in supporting AI implementation in the audit field. The research focuses on the relationship between the use of AI technology, the regulatory framework that governs it, and the resulting audit quality. To achieve this objective, this study uses a qualitative approach using a literature review method of several relevant scientific articles discussing the application of AI, audit quality, and regulatory and ethical aspects in audit practice. The results show that artificial intelligence has significant potential to improve audit quality, particularly through increasing the accuracy of data analysis, expanding the scope of audit testing, and the accuracy in identifying and mitigating risks. The use of AI enables auditors to obtain more comprehensive audit evidence and supports more objective decision-making. However, the effectiveness of AI implementation in audit practice depends heavily on the clarity and adequacy of the regulatory framework, the auditor's competence in using the technology, and the oversight mechanisms for the use of AI-based systems. These findings confirm that the synergy between technological innovation and an adaptive and responsible regulatory framework is a key prerequisite for realizing quality, accountable, and trustworthy audit practices in the digital era.

THE INFLUENCE OF LIFESTYLE, FINANCIAL LITERACY, AND FINANCIAL BEHAVIOR ON HOUSEHOLD FINANCIAL MANAGEMENT IN BUNGI VILLAGE

2026-06-04T20:44:48+08:00

Effective financial management is crucial to preserving a family's financial stability, as household consumption is one of the primary forces driving economic growth. However, many households still struggle to manage their finances due to consumptive lifestyles, low financial literacy, and poorly controlled financial behavior. This study aims to examine the influence of lifestyle, financial literacy, and financial behavior on household financial management in Bungi Village, both partially and simultaneously. Data for this study were collected through the distribution of questionnaires. The research sample consisted of 91 respondents responsible for managing household finances, selected using purposive sampling. The data analysis technique used was multiple linear regression with the help of SPSS version 30.0. The results show that, partially, lifestyle and financial behavior have a positive and significant effect on household financial management, whereas financial literacy has a positive but insignificant effect. Simultaneously, lifestyle, financial literacy, and financial behavior significantly affect household financial management, contributing 64.3%, while the remaining 35.7% is influenced by other factors outside the model. These findings confirm that adopting a well-planned lifestyle and sound financial behavior is a strategic step toward achieving household financial well-being.