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All Journal Juara: Jurnal Riset Akuntansi Procuratio : Jurnal Ilmiah Manajemen
Wahyu Anggit Prasetya
Universitas Muhammadiyah Magelang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN FINTECH TERHADAP KEBERLANGSUNGAN BISNIS UMKM Rinaldi Maulana; Rochiyati Murniningsih; Wahyu Anggit Prasetya
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 4 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i4.2700

Abstract

This study aims to analyze the effect of financial literacy, financial inclusion, and fintech on business continuity in the City and District of Magelang. This type of research is quantitative research with the survey method. Sampling used purposive sampling, with a total sample of 450 SMEs in the city and district of Magelang. The analysis tool is in the form of multiple linear regression with the help of SPSS software. The results of this study indicate that: 1) Financial literacy has a positive and significant effect on the sustainability of SMEs; 2). Financial inclusion affects the sustainability of SMEs; 3) Fintech has no effect on the sustainability of SMEs. These findings add to the literature and present implications for stakeholders to initiate programs that support the sustainability of SMEs' businesses. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, inklusi keuangan, dan fintech terhadap keberlangsungan usaha di Kota dan Kabupaten Magelang. Jenis penelitian ini adalah penelitian kuantitatif dengan metode survei. Sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 450 UMKM di Kota dan Kabupaten Magelang. Alat analisis berupa regresi linear berganda dengan bantuan software SPSS. Hasil penelitian ini menunjukkan bahwa: 1). Literasi keuangan berpengaruh positif dan signifikan terhadap keberlangsungan usaha UMKM, 2). Inklusi keuangan berpengaruh terhadap keberlangsungan usaha UMKM; 3). Fintech tidak berpengaruh terhadap keberlangsungan usaha. Temuan ini menambah literatur dan menghadirkan implikasi bagi para stakeholder untuk menginisiasi program yang mendukung keberlangsungan bisnis UMKM.
Pengaruh Kinerja Lingkungan, Pengungkapan Lingkungan, dan Biaya Lingkungan Terhadap Nilai Perusahaan Silvia Aji Saputri; Betari Maharani; Wahyu Anggit Prasetya
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aims of this study are to investigate the effect of environment performance, environmental disclosure, and environment cost to firm value. Tobin’s Q is used to measure firm value. This study is quantitative.  The data of this study had collected form financial statement in 2017-2021 period. The data population is manufactured company which registered in Bursa Efek Indonesia. This study used purposive sampling method to collect the data and we obtained 45 data sample. Regression analysis utilized to analysis the hypotheses. The result showed that environment performance has positive and significant effect to the firm value. Meanwhile, environment cost and environment disclosure had no effect on firm value.
Co-Authors Betari Maharani Rinaldi Maulana Rochiyati Murniningsih, Rochiyati Silvia Aji Saputri