Journal of Accounting Research, Utility Finance and Digital Assets

THE INFLUENCE OF WORKFORCE, BUSINESS EXPERIENCE, AND BUSINESS LOCATION ON THE PERFORMANCE OF NAIL ART MSMEs IN PANTAI LABU DISTRICT, DELI SERDANG REGENCY

Nadia Sukawati — 2026-04-09

This study aims to analyze the influence of workforce, business experience, and business location on the performance of Micro, Small, and Medium Enterprises (MSMEs) Nail Art in Pantai Labu District, Deli Serdang Regency. This study uses a quantitative approach with an associative method with a population of 30 respondents also used as research samples through total sampling techniques. Data collection techniques are carried out by distributing questionnaires that have been tested in advance through validity and reliability tests to ensure that the instruments used are feasible and consistent. Furthermore, the data are analyzed using a series of statistical techniques, namely the classical assumption test (normality test, multicollinearity, and heteroscedasticity), multiple linear regression test, partial test (t test), simultaneous test (F test), and analysis of the coefficient of determination (R Square). The results of the study indicate that partially the variables of workforce, business experience, and business location each have a significant effect on the performance of MSMEs with a significance value of 0.000 <0.05. Simultaneously, the three variables also show a significant effect on the performance of MSMEs with a significance value of 0.000 <0.05. The R Square value of 0.917 indicates that 91.7% of the variation in MSME performance can be explained by the three independent variables while the remaining 8.3% is explained by other factors outside the model such as promotional strategies, product innovation, and external business conditions. Thus, it can be concluded that competent workers, adequate business experience, and strategic business locations are the main factors that determine the performance of Nail Art MSMEs in Pantai Labu District. This study provides an empirical contribution in strengthening MSME empowerment planning based on internal and external factors in an integrated manner.

THE EFFECT OF LOCAL TAXES ON CAPITAL EXPENDITURE ALLOCATION WITH POPULATION SIZE AS A MODERATING VARIABLE IN SAMARINDA CITY

Sitti Rahma Sudirman — 2026-04-25

This study aims to determine the effect of local tax revenue on capital expenditure allocation with population size as a moderating variable in Samarinda City. This research is a descriptive quantitative study using secondary data in the form of time series data from 2011 to 2024. The data used includes local tax revenue, capital expenditure realization, and population data of Samarinda City. The analytical methods employed are descriptive statistical analysis, simple linear regression analysis, and moderated regression analysis (MRA). The results show that local taxes have a positive and significant effect on capital expenditure. Furthermore, population size is able to moderate the relationship between local taxes and capital expenditure. These findings indicate that increased local tax revenue increases the regional government's fiscal capacity to allocate capital expenditure, while population growth strengthens the need for infrastructure and public service financing.

THE INFLUENCE OF INTERNAL CONTROL SYSTEMS ON EMPLOYEE PERFORMANCE IN STATE-OWNED CONSTRUCTION COMPANIES IN INDONESIA

Rangga Bagus Sena — 2026-04-09

BUMN construction companies in Indonesia are experiencing declining performance. Management is crucial to help improve performance by focusing more on internal control to ensure the company achieves its goals. The objective of this study was to analyze the influence of the Control Environment, Risk Assessment, Monitoring Activities, Control Activities, Information and Communication, and Monitoring on employee performance. The research method used quantitative research. The population in this study was all employees of state-owned construction companies in Indonesia, with a sample size of 150 employees. Data collection methods used a questionnaire with a Likert scale. Data analysis methods included multiple linear regression analysis, the Classical Assumption Test, the t-test, the F-test, and the R-test. The results of the study indicate that the Control Environment has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Risk assessment has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Control Activities have a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05. Information and communication have a significant positive effect on employee performance, with a t-test significance value of 0.004 <0.05. Monitoring has a significant positive effect on employee performance, with a t-test significance value of 0.000 <0.05.