Ahdiyat Agus Susila
Universitas Islam Zainul Hasan Genggong, Probolinggo, Indonesia

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The Influence of MSME Readiness in Adopting a Digital Accounting System on the Effectiveness of Business Financial Management in Maron District, Probolinggo Regency Nindyah Siska Handayani; Ahdiyat Agus Susila; Cici Widya Prasetiyandari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1028

Abstract

This study aims to analyze the readiness of Micro, Small, and Medium Enterprises (MSMEs) to adopt digital accounting systems and examine its effect on the effectiveness of business financial management. This research employed a quantitative approach with a causal associative design. The population consisted of 1,070 MSMEs in Maron District, Probolinggo Regency, with a sample of 101 respondents determined using the Slovin formula. Data were collected through Likert-scale questionnaires and analyzed using simple linear regression with IBM SPSS Statistics 26. The results indicate that MSME readiness to adopt digital accounting systems has a positive and significant effect on the effectiveness of financial management, as evidenced by a significance value of 0.000 (<0.05) and a regression coefficient of 0.687. Furthermore, the coefficient of determination (R Square) was 0.777, indicating that 77.7% of the variation in financial management effectiveness is explained by digital accounting system adoption readiness. The study concludes that enhancing MSME digital readiness can improve the effectiveness of financial management and support transparent and accountable financial practices in accordance with Islamic financial principles.  
The Influence of MSME Readiness in Adopting a Digital Accounting System on the Effectiveness of Business Financial Management in Maron District, Probolinggo Regency Nindyah Siska Handayani; Ahdiyat Agus Susila; Cici Widya Prasetiyandari
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1028

Abstract

This study aims to analyze the readiness of Micro, Small, and Medium Enterprises (MSMEs) to adopt digital accounting systems and examine its effect on the effectiveness of business financial management. This research employed a quantitative approach with a causal associative design. The population consisted of 1,070 MSMEs in Maron District, Probolinggo Regency, with a sample of 101 respondents determined using the Slovin formula. Data were collected through Likert-scale questionnaires and analyzed using simple linear regression with IBM SPSS Statistics 26. The results indicate that MSME readiness to adopt digital accounting systems has a positive and significant effect on the effectiveness of financial management, as evidenced by a significance value of 0.000 (<0.05) and a regression coefficient of 0.687. Furthermore, the coefficient of determination (R Square) was 0.777, indicating that 77.7% of the variation in financial management effectiveness is explained by digital accounting system adoption readiness. The study concludes that enhancing MSME digital readiness can improve the effectiveness of financial management and support transparent and accountable financial practices in accordance with Islamic financial principles.  
The Influence of Perceived Value and Country of Origin Image on the Purchase Decision of Foreign Skincare Products Among Generation Z: A Perspective of Islamic Financial Management Ratih Dwi Rahmawati; Ahdiyat Agus Susila; Anik Gita Yuana
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1064

Abstract

This study aims to examine the influence of perceived value and country of origin image on the purchase decision of foreign skincare products among Generation Z, with sharia consumption rationality as a moderating variable. The research employed a quantitative approach with 99 respondents selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with Robust Standard Error (HC3). The results indicate that perceived value does not have a significant effect on purchase decisions. In contrast, country of origin image and sharia consumption rationality have a positive and significant effect. Furthermore, sharia consumption rationality was not found to moderate the relationships between the variables studied. These findings suggest that Generation Z's purchase decisions for foreign skincare products are more influenced by the country of origin image of the product and the level of sharia consumption rationality than by the perceived value.  
The Influence of Perceived Value and Country of Origin Image on the Purchase Decision of Foreign Skincare Products Among Generation Z: A Perspective of Islamic Financial Management Ratih Dwi Rahmawati; Ahdiyat Agus Susila; Anik Gita Yuana
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1064

Abstract

This study aims to examine the influence of perceived value and country of origin image on the purchase decision of foreign skincare products among Generation Z, with sharia consumption rationality as a moderating variable. The research employed a quantitative approach with 99 respondents selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with Robust Standard Error (HC3). The results indicate that perceived value does not have a significant effect on purchase decisions. In contrast, country of origin image and sharia consumption rationality have a positive and significant effect. Furthermore, sharia consumption rationality was not found to moderate the relationships between the variables studied. These findings suggest that Generation Z's purchase decisions for foreign skincare products are more influenced by the country of origin image of the product and the level of sharia consumption rationality than by the perceived value.