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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Account : Jurnal Akuntansi, Keuangan dan Perbankan
Asty Khairi Inayah Syahwani
Sekolah Vokasi IPB University
Economics, Econometrics & Finance

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Analisis Fishbone Diagram Kesulitan Penggunaan Aplikasi Keuangan dan Perhitungan HPP pada UMKM Mulyaharja Delina Herdian Septiani; Lesia Fatma Ginoga; Novi Rosyanti; Asty Khairi Inayah Syahwani; Resti Jayeng Ramadhanti
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8310

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi Indonesia. Namun, masih banyak UMKM yang menghadapi kendala dalam mengadopsi pengelolaan keuangan digital, yang berdampak pada ketidaklengkapan pencatatan biaya produksi. Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab kesulitan penggunaan aplikasi keuangan serta mengevaluasi implikasinya terhadap pencatatan Harga Pokok Produksi (HPP) pada UMKM di Kelurahan Mulyaharja, Kota Bogor. Hasil penelitian menunjukkan bahwa kendala penggunaan aplikasi keuangan dipengaruhi oleh lima faktor utama, yaitu Man, Method, Machine, Measurement, dan Environment, dengan faktor dominan berupa rendahnya literasi digital, ketiadaan prosedur pembukuan digital yang terstandarisasi, serta keterbatasan pelatihan. Kondisi tersebut menyebabkan pencatatan biaya produksi yang tidak lengkap, khususnya biaya tenaga kerja dan overhead, sehingga informasi HPP yang dihasilkan kurang akurat. Penelitian ini merekomendasikan peningkatan literasi digital, penyusunan SOP pembukuan sederhana yang terintegrasi dengan evaluasi dasar HPP, serta penguatan kolaborasi antar pemangku kepentingan untuk mendukung keberlanjutan pengelolaan keuangan digital UMKM. Kata kunci:  aplikasi keuangan, diagram fishbone, HPP, literasi digital, UMKM
Replication and Analysis of the Fama-French Three-Factor Model: Evidence from the Hong Kong Stock Market Asty Khairi Inayah Syahwani; Elisabeth Simanjuntak; Tiya Octaviani
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8312

Abstract

This study aims to examine whether the Fama-French Three-Factor Model can explain stock returns in the Hong Kong stock market, while also testing the robustness of the model beyond its original United States context. Using secondary data from all companies listed on the Hong Kong Stock Exchange for the period July 2021 to June 2024, the study constructs three key factors, namely market risk premium, firm size (SMB), and firm value (HML), which are subsequently analyzed through multiple regression analysis across varying market conditions and sectors. The findings reveal that all three factors carry significant explanatory power over stock returns across sectors in the Hong Kong market. Among the three, the size factor (SMB) demonstrates the strongest influence, suggesting that firm size plays a particularly important role in explaining return differences within the Hong Kong market. Furthermore, the model proves to be more effective in explaining return variability among large firms with high book-to-market ratios than among small firms. Despite these findings, the study acknowledges certain limitations, most notably its relatively short time horizon and its focus on a single market, which may restrict the generalizability of the results to other markets or longer time periods. Nonetheless, this study makes a meaningful contribution to the asset pricing literature by providing empirical evidence on the application of the Fama-French Three-Factor Model in an international market setting, offering valuable insights for academics, investors, portfolio managers, and policymakers, particularly those operating in Hong Kong and economies with similar market characteristics.
Co-Authors Delina Herdian Septiani Elisabeth Simanjuntak Lesia Fatma Ginoga Resti Jayeng Ramadhanti Rosyanti, Novi Tiya Octaviani