International Journal of Science and Environment (IJSE)

Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency)

Laily Ramadhani — 2025-09-19

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.

The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z's Personal Financial Management Behavior with Mental Accounting as a Moderation Variable

Enggar Nursasi — 2025-09-19

This study investigates the influence of financial literacy, e-money usage, consumptive lifestyle, and financial distress on financial management behavior, with mental accounting as a moderating variable. The research was motivated by the growing challenges faced by individuals in managing personal finances amidst digitalization and increased consumption patterns. Using a quantitative approach, data were collected through surveys and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy, e-money, and consumptive lifestyle have a significant positive effect on financial management behavior, while financial distress shows no significant influence. Furthermore, mental accounting strengthens the effect of financial literacy on financial management, indicating its crucial role in shaping rational decision-making. These findings highlight the importance of improving financial knowledge and self-regulation in the digital economy era. The study provides both theoretical contributions and practical implications for enhancing financial behavior

The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025)

Widy Hastuty HS — 2025-09-19

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.

The effect of marinated duck meat using turmeric with modified cassava flour as an encapsulant

Harvey Febrianta — 2025-09-22

Duck meat is a type of food that is quite popular in the public because the texture of the meat is quite soft and tastes delicious. The availability of duck meat is quite a lot at a very affordable price. Lipid components in duck meat are easily damaged due to oxidation and caused by pathogenic bacteria, so it is necessary to maintain the quality with the addition of turmeric which is encapsulated in modified cassava flour. The research process was carried out by marinating duck meat with turmeric coated in modified cassava flour as an encapsulant (TMC), then the meat was stored at a chilling temperature of 36°F for 8 days. The test parameters including moisture, pH value, peroxide value (PV), and sensory. The treatments observed consisted of control (SA), duck meat marinated with 2% TMC (SB), duck meat marinated with 4% TMC (SC), duck meat marinated with 6% TMC (SD). The results observed that moisture, pH value, peroxide value (PV) with a shelf life of up to 8 days had a significant interaction (P<0.05). This study concluded that TMC was able to inhibit oxidative damage without degrading the sensory quality in duck meat stored for 8 days at chilling temperature 36°F.

Keywords: Duck meat, encapsulation, marination, modified cassava flour, turmeric.

The Influence of Digital Storytelling, Local Cultural Authenticity, And Social Media Content Quality On UMKM Product Purchase Decisions In Sampit City

Wahyuni Wahyuni — 2025-09-22

This study aims to analyze the influence of Digital Storytelling, Local Cultural Authenticity, and Social Media Content Quality on MSME Product Purchasing Decisions in Sampit City, East Kotawaringin Regency, Central Kalimantan Province. The background of this study is based on the phenomenon of the increasing role of digital media in marketing local products, amidst the strong current of globalization and penetration of information technology. Although studies on digital marketing have developed, the integration of local cultural aspects in MSME digital storytelling strategies in the region is still rarely discussed. This study uses a quantitative approach with a survey method of 150 respondents or consumers of MSME products in Sampit City. Data were collected through a Likert scale questionnaire (1–4) and analyzed using multiple linear regression using SPSS 26. The results show that digital storytelling, local cultural authenticity, and social media content quality have a significant influence on consumer purchasing decisions. The contribution of this study lies in the integration of local culture in digital marketing strategies that are still rarely studied. Therefore, these findings provide theoretical contributions by strengthening the integration of digital marketing concepts based on local wisdom, as well as practical implications for MSMEs in designing more effective marketing strategies.

The Active Judge System in the Adversary Model: Prospects for Its Application in Indonesia

Aloysius Wisnubroto — 2025-09-23

This article examines the feasibility of adopting an active judge system within Indonesia’s adversarial model of criminal procedure. Traditionally, adversarial systems emphasize the passive role of judges as neutral arbiters between prosecution and defense, while inquisitorial systems permit judges to play an active role in fact-finding. Indonesia, rooted in the civil law tradition, has developed a hybrid legal culture that incorporates both adversarial and inquisitorial elements, particularly through its emphasis on the pursuit of material truth (kebenaran materiil). By employing a normative juridical method, this study explores whether the active judge system is compatible with Indonesia’s legal framework and constitutional guarantees of fair trial. The findings suggest that while a fully adversarial approach may not align with Indonesia’s legal tradition, a modified model that balances judicial impartiality with active engagement in fact-finding could enhance substantive justice. However, risks of bias, abuse of power, and violations of due process must be mitigated through clear procedural safeguards and judicial ethics. This article concludes that Indonesia could realistically adopt a hybrid adversarial model with inquisitorial elements, allowing for a proportionate active role of judges in ensuring justice and material truth.