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Tax Incentives and MSME Growth: Empirical Evidence from Indonesian Small Businesses Loso Judijanto; Ahmad Junaidi; Azimah Hanifah; Junet Kaswoto; Inneke Respatiningsih
Jurnal Multidisiplin West Science Vol 5 No 05 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i05.3404

This study investigates the impact of tax incentives and financial literacy on the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach was employed, surveying 175 MSME owners using a Likert scale questionnaire. The data was analyzed using SPSS version 25, with descriptive statistics, correlation analysis, and multiple regression analysis conducted to examine the relationships between the independent variables (tax incentives and financial literacy) and the dependent variable (MSME growth). The results show that both tax incentives and financial literacy positively affect MSME growth, with financial literacy having a slightly stronger influence. Tax incentives provide financial relief, enabling MSMEs to reinvest in their businesses, while financial literacy equips business owners with the knowledge needed to make informed decisions. The study highlights the importance of integrating tax incentive awareness and financial literacy programs to promote sustainable growth and competitiveness in MSMEs. Policy recommendations include simplifying tax procedures, increasing awareness of available incentives, and enhancing financial education programs for MSME owners.

Pengaruh Perceived Procedural Justice serta Trust in Tax Authority terhadap Tax Compliance UMKM melalui Tax Morale di Indonesia Loso Judijanto; Mega Arum; Junet Kaswoto; Selfy Andreany; Eko Sudarmanto; Muchdir Ahmad Ronoatmojo
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.756

Penelitian ini mengkaji pengaruh persepsi keadilan prosedural dan kepercayaan terhadap otoritas pajak terhadap kepatuhan pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia, dengan moral pajak sebagai variabel mediasi. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 105 wajib pajak UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). Hasil menunjukkan bahwa keadilan prosedural yang dirasakan dan kepercayaan terhadap otoritas pajak memiliki pengaruh positif yang signifikan terhadap moral pajak. Moral pajak, pada gilirannya, secara signifikan mempengaruhi kepatuhan pajak. Selain itu, analisis mediasi menunjukkan bahwa moral pajak secara parsial memediasi hubungan antara keadilan prosedural yang dirasakan dan kepatuhan pajak, serta antara kepercayaan terhadap otoritas pajak dan kepatuhan pajak. Temuan ini menyarankan bahwa prosedur pajak yang adil dan kepercayaan institusional memperkuat motivasi moral UMKM untuk patuh, yang pada gilirannya meningkatkan kepatuhan pajak sukarela. Studi ini berkontribusi pada literatur kepatuhan pajak perilaku dan memberikan wawasan praktis bagi otoritas pajak dalam mengembangkan strategi yang mempromosikan keadilan, kepercayaan, dan kepatuhan berkelanjutan di kalangan UMKM di Indonesia.

Analisis Dampak Adopsi Embedded Finance dan Disiplin Keuangan terhadap Arus Kas UMKM Perdagangan di Jawa Tengah Mekar Meilisa Amalia; Junet Kaswoto; Ilham Akbar Bunyamin
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3332

Penelitian ini bertujuan untuk menganalisis dampak manajemen keuangan terintegrasi dan disiplin keuangan terhadap arus kas Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor perdagangan di Jawa Tengah. Pendekatan penelitian kuantitatif digunakan dengan memanfaatkan data primer yang dikumpulkan dari 85 pelaku UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Analisis data dilakukan menggunakan SPSS versi 25, meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil menunjukkan bahwa manajemen keuangan terintegrasi memiliki pengaruh positif dan signifikan terhadap arus kas, yang mengindikasikan bahwa perencanaan, pencatatan, dan pengendalian keuangan yang sistematis meningkatkan stabilitas keuangan. Disiplin keuangan juga memiliki pengaruh positif dan signifikan, yang menyoroti pentingnya perilaku keuangan yang konsisten dalam mengelola keuangan usaha. Secara bersamaan, kedua variabel tersebut secara signifikan mempengaruhi arus kas, dengan koefisien penentuan (R²) sebesar 0,487, artinya 48,7% variasi arus kas dijelaskan oleh kedua variabel independen tersebut. Temuan ini menyarankan bahwa integrasi sistem manajemen keuangan yang terstruktur dan perilaku keuangan yang disiplin sangat penting untuk meningkatkan keberlanjutan keuangan UMKM. Studi ini memberikan implikasi praktis bagi pelaku UMKM dan pembuat kebijakan untuk memperkuat kemampuan keuangan guna meningkatkan kinerja dan ketahanan bisnis.

Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia Loso Judijanto; Junet Kaswoto; Muh. Rays; Oktafiana Akmal; Yuni Shara
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3170

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.

The Influence of Transaction Costs and Opportunistic Behavior on MSME Sustainability through Operational Efficiency in Indonesia Sri Mulyono; Junet Kaswoto; Sev Rahmiyanti; Annuridya Rosyidta Pratiwi Octasylva; Fitria Madaniah Prasetyo; Eko Sudarmanto
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.979

This study investigates the effect of transaction costs and opportunistic behavior on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with operational efficiency serving as a mediating variable. A quantitative research approach was employed, involving 185 MSME respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results indicate that transaction costs and opportunistic behavior have significant negative effects on both operational efficiency and MSME sustainability. Conversely, operational efficiency demonstrates a significant positive effect on sustainability and serves as a partial mediator in the relationship between transaction costs, opportunistic behavior, and MSME sustainability. These findings suggest that high transaction costs and opportunistic practices hinder business performance, while efficient operational management enhances long-term viability. The study contributes to the literature by integrating economic and behavioral perspectives within MSME sustainability research and offers practical implications for policymakers and business practitioners to improve operational performance, reduce inefficiencies, and strengthen the resilience of MSMEs in Indonesia.

The Effect of Sharia Economic Festival Education and Financial Literacy on Halal Awareness and the Intention to Use Sharia Financial Products in Indonesia Bhaswarendra Guntur Hendratri; Kurniawan Kurniawan; Ilza Febrina; Junet Kaswoto; Puti Khairani Rijadi
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2390

This study investigates the effect of Sharia Economic Festival education and financial literacy on halal awareness and the intention to use Sharia financial products in Indonesia. Employing a quantitative research design, data were collected from 135 respondents using a five-point Likert scale questionnaire. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that Sharia Economic Festival education significantly enhances financial literacy and halal awareness. Financial literacy also has a strong positive effect on halal awareness and directly influences the intention to use Sharia financial products. Moreover, halal awareness emerges as the most influential predictor of consumer intention, highlighting the central role of religious and ethical considerations in the adoption of Sharia-compliant financial services. The findings emphasize the importance of educational interventions, financial knowledge, and awareness-building strategies to strengthen the penetration of Sharia financial products in Indonesia. This study contributes to theoretical understanding and provides practical implications for policymakers, financial institutions, and event organizers seeking to increase public engagement with Islamic finance.

Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Dewi Mariam Widiniarsih; Irwan Irawadi Barus; Ali Nurdin Siregar; Junet Kaswoto; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Eva Purnamasari; Arisha Putri Pradita; Mega Arum; Junet Kaswoto; Abdul Karim
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Loso Judijanto; Mega Arum; Andi Hasryningsih Asfar; Junet Kaswoto; Heny Fitriani; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

The Effect of Sharia Economic Festival Education and Financial Literacy on Halal Awareness and the Intention to Use Sharia Financial Products in Indonesia Bhaswarendra Guntur Hendratri; Kurniawan Kurniawan; Ilza Febrina; Junet Kaswoto; Puti Khairani Rijadi
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2390

This study investigates the effect of Sharia Economic Festival education and financial literacy on halal awareness and the intention to use Sharia financial products in Indonesia. Employing a quantitative research design, data were collected from 135 respondents using a five-point Likert scale questionnaire. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that Sharia Economic Festival education significantly enhances financial literacy and halal awareness. Financial literacy also has a strong positive effect on halal awareness and directly influences the intention to use Sharia financial products. Moreover, halal awareness emerges as the most influential predictor of consumer intention, highlighting the central role of religious and ethical considerations in the adoption of Sharia-compliant financial services. The findings emphasize the importance of educational interventions, financial knowledge, and awareness-building strategies to strengthen the penetration of Sharia financial products in Indonesia. This study contributes to theoretical understanding and provides practical implications for policymakers, financial institutions, and event organizers seeking to increase public engagement with Islamic finance.

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