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All Journal EBSJ CONSEN: Indonesian Journal of Community Services and Engagement
Metta Kusumaningtyas
Universitas BPD
Religion Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Physics Social Sciences Other

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Overcoming Financing Constraints Through Digital Financial Inclusion: Strengthening Rural Household Entrepreneurship Through E-Commerce: Mengatasi Kendala Pembiayaan Melalui Keuangan Inklusif Digital: Memperkuat Kewirausahaan Rumah Tangga Pedesaan Melalui E-Commerce Angguliyah Rizqi Amaliyah; Reinardus Dwi Prio Christianto; Elly Lestary; Yuvensius Sri Susilo; Metta Kusumaningtyas
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2579

Abstract

Household entrepreneurship plays a strategic role in promoting inclusive rural economic development. However, entrepreneurial activities in rural areas continue to face various constraints, particularly limited access to finance, low levels of financial literacy, and financial exclusion. With the rapid development of digital financial inclusion, these barriers have gradually been reduced through the expansion of technology-based financial services. This community service activity aims to strengthen rural household entrepreneurship through mentoring on the utilization of digital financial inclusion and e-commerce. The implementation method consists of two stages: a pre-activity survey to obtain a descriptive overview of the relationship between trust and digital financial inclusion, followed by entrepreneurial mentoring activities. The survey and mentoring results indicate that the use of digital financial inclusion facilitates entrepreneurial decision-making, alleviates financing constraints, and encourages innovative behavior among household entrepreneurs. Furthermore, the integration of digital financial services with e-commerce serves as a catalyst for expanding market access and enhancing the sustainability of rural household businesses. This community service activity provides practical implications for strengthening community entrepreneurial capacity and supports the formulation of empowerment programs based on digital transformation to foster more inclusive and sustainable rural economic growth.
Determinants of Financial Statement Integrity: Size, Governance, and Leverage Evina Lestari; Metta Kusumaningtyas
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13935

Abstract

This study examines the effect of company size, independent commissioners, institutional ownership, and leverage on financial statement integrity in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Financial statement integrity is a critical issue due to recurring cases of financial reporting manipulation, particularly in capital intensive sectors such as infrastructure, where large scale projects and complex financing structures increase reporting risks. Financial statement integrity in this study is measured using the Market To Book Ratio as a proxy, reflecting the reliability and credibility of reported financial information. This study employs a quantitative explanatory approach using multiple linear regression analysis. The sample consists of 36 companies, resulting in 180 firm-year observations selected through purposive sampling. The results show that company size has a positive and significant effect on financial statement integrity, while independent commissioners, institutional ownership, and leverage do not have significant effects. However, the model’s explanatory power is relatively low, with an adjusted R² of 0.033, indicating that most variations in financial statement integrity are explained by factors outside the model. These findings suggest that while firm size plays an important role in enhancing reporting integrity through stronger monitoring and reputational concerns, formal corporate governance mechanisms alone may not be sufficient to ensure high quality financial reporting. Therefore, future research is recommended to incorporate additional variables to better explain financial statement integrity.
Co-Authors Christianto, Reinardus Dwi Prio Elly Lestary Evina Lestari Rizqi Amaliyah, Angguliyah Yuvensius Sri Susilo