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All Journal Journal of Accounting and Finance Management (JAFM) Jurnal Ilmu Multidisplin Greenation International Journal of Economics and Accounting
Wirmie Eka Putra
Universitas Jambi, Jambi, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Strategic Approaches to Enhancing Financial Performance: Financial Literacy and Social Capital as Pillars of Business Resilience Amid Global Economic Challenges Yuliusman Yuliusman; Wirmie Eka Putra; Fredy Olimsar; Nyimas Dian Maisyarah; Dahmiri Dahmiri
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.857

Abstract

This study aims to analyze the effect of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with social capital serving as a mediating variable in Jambi City, Indonesia. This research employs a mixed-methods approach, combining quantitative analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with qualitative insights from in-depth field interviews. The study sample comprises 395 MSME owners selected using Slovin's formula. The results reveal that financial literacy has a positive and significant effect on both financial performance and social capital. Furthermore, social capital significantly influences financial performance and mediates the relationship between financial literacy and MSME financial performance. These findings highlight that financial literacy is not merely a technical capability in managing finance but also a strategic competence in building trust, networks, and social collaboration that enhance business competitiveness. The novelty of this research lies in integrating cognitive and social dimensions into a single empirical model to explain MSME financial resilience. Practically, the findings provide strategic insights for policymakers and practitioners to design empowerment programs that enhance financial literacy and strengthen social capital, thereby improving MSME performance and sustainability amid global economic dynamics.
System Quality and Service Quality in Public Sector Accounting Information Systems: The Role of Perceived Usefulness in Enhancing User Satisfaction Tri Lestari; Sri Rahayu; Achmad Hizazi; Wirmie Eka Putra
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.893

Abstract

This study is motivated by the suboptimal level of user satisfaction in public sector accounting information systems. It aims to examine the effect of system quality and service quality on user satisfaction with the mediating role of perceived usefulness. The research object consists of work units partnering with the State Treasury Service Office in Jambi, with 161 respondents. The study applies a quantitative approach using a survey method and structural equation modeling analysis. The results show that system quality and service quality have a positive and significant effect on perceived usefulness. Perceived usefulness has a positive and significant effect on user satisfaction. Service quality also has a direct effect on user satisfaction, while system quality has no direct effect. Perceived usefulness fully mediates the relationship between system quality and user satisfaction and partially mediates the relationship between service quality and user satisfaction. Overall, respondents perceive the variables at a high level. The findings refine the integration of the Information System Success Model and the Technology Acceptance Model by demonstrating that perceived usefulness serves as the primary mechanism through which system quality influences user satisfaction in mandatory system environments. This study concludes that enhancing perceived usefulness is essential to improving user satisfaction.
Faktor-Faktor yang Memengaruhi Behavioral Intention Serta Dampaknya Terhadap Financial Management Behavior Halalika Masyruro; Wirmie Eka Putra; Ratih Kusumastuti
Jurnal Ilmu Multidisiplin Vol. 5 No. 2 (2026): Jurnal Ilmu Multidisplin (Juni - Juli 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v5i2.2130

Abstract

Studi ini menginvestigasi financial management behavior mahasiswa S1 Akuntansi Universitas Jambi melalui variabel literasi keuangan, sikap keuangan, dan niat perilaku. Metode kuantitatif eksplanatori digunakan dengan purposive sampling terhadap 185 responden dan pengolahan data melalui PLS-SEM menggunakan SmartPLS 4. Pengujian mengungkapkan bahwa literasi keuangan berpengaruh signifikan terhadap sikap keuangan (β = 0,757; p = 0,000), niat perilaku (β = 0,441; p = 0,000), dan financial management behavior (β = 0,465; p = 0,000). Sikap keuangan juga berpengaruh signifikan terhadap niat perilaku (β = 0,444; p = 0,000) dan financial management behavior (β = 0,278; p = 0,000), sedangkan niat perilaku tidak terbukti sebagai prediktor bermakna (p = 0,084). Mediasi sikap keuangan terkonfirmasi signifikan (β = 0,210; p = 0,000), sementara niat perilaku gagal memediasi jalur mana pun.
Systematic Literature Review: Pencegahan Fraud Pengadaan Barang dan Jasa Melalui Sistem Pengendalian Internal, Whistleblowing System, E-procurement dan Komitmen Organisasi Rani Nur Az-zahra Osman; Sri Rahayu; Wirmie Eka Putra
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2651

Abstract

Tinjauan literatur sistematis ini mengkaji pencegahan fraud dalam pengadaan barang dan jasa pemerintah melalui sistem pengendalian internal, whistleblowing system, e-procurement, dan komitmen organisasi. Penelitian ini bertujuan untuk mensintesis temuan penelitian yang ada mengenai faktor-faktor yang mempengaruhi pencegahan fraud dalam proses pengadaan publik. Menggunakan metodologi tinjauan sistematis, penelitian ini menganalisis 20 studi relevan yang dipublikasikan antara tahun 2020-2025. Temuan mengungkapkan bahwa sistem pengendalian internal, whistleblowing system, dan e-procurement berkontribusi signifikan terhadap pencegahan fraud, sementara komitmen organisasi berperan sebagai faktor mediasi yang memperkuat hubungan-hubungan tersebut. Tinjauan ini mengidentifikasi teori Fraud Triangle sebagai kerangka teoretis dominan, yang telah berevolusi menjadi model Fraud Diamond, Fraud Scale, dan Fraud Hexagon. Dimensi-dimensi kunci yang dikaji meliputi lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan untuk pengendalian internal; dimensi struktural, operasional, dan perawatan untuk whistleblowing system; e-tendering, e-catalogue, e-purchasing, dan portal pengadaan nasional untuk e-procurement; serta komitmen afektif, berkelanjutan, dan normatif untuk komitmen organisasi. Hasil menunjukkan temuan yang beragam di berbagai penelitian, mengindikasikan perlunya pemahaman kontekstual terhadap variabel-variabel ini dalam pengaturan organisasi yang berbeda.
Co-Authors Achmad Hizazi Dahmiri Fredy Olimsar Halalika Masyruro Nyimas Dian Maisyarah Rani Nur Az-zahra Osman Ratih Kusumastuti Sri Rahayu Tri Lestari Yuliusman Yuliusman