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Ratnawati Raflis
Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas
Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance,Corporate Social Responsbility Terhadap Kinerja Keuangan Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Felia Mulyani; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.828

Abstract

This research aims to examine the influence of good corporate governance and Corporate Social Responsibility on financial performance companies listed on the Indonesian Stock Exchange 2020-2022. This research uses a quantitative descriptive approach.The data used is secondary data from the annual reports of state-owned companies listed on the Indonesian Stock Exchange. The sampling technique in this research uses non-profability sampling and the method used is the purposive sampling method. The sample in this research is 11 state-owned companies.The research results show that partially managerial ownership has a significant effect on financial performance and the board of directors has a significant effect on financial performance, while Corporate Social Responsibility has a significant effect on financial performance.
Pengaruh Financial Literacy Terhadap Sustainability UMKM Di Kota Padang Tesi Wulandari; Ratnawati Raflis
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4450

Abstract

This study analyzes the influence of Financial Literacy on the Sustainability of MSMEs in Padang City. Financial literacy is measured through knowledge, behavior, and attitude indicators, while sustainability is assessed through financial growth, strategic, structural, and organizational dimensions. Using a quantitative approach, a survey was conducted with 379 MSME owners across five districts. Data analysis was performed using Structural Equation Modeling–Partial Least Square (SEM-PLS) via SmartPLS. The results indicate that Financial Literacy has a positive and significant effect on Sustainability, with a coefficient of 0.527, a t-value of 14.215 (>1.96), and a p-value of 0.000 (<0.05). The R-Square value of 0.278 suggests that financial literacy explains 27.8% of the variation in sustainability, while other factors account for the remainder. These findings confirm that higher financial literacy among MSME owners leads to greater business sustainability, enabling them to navigate economic challenges more effectively.
Co-Authors Felia Mulyani Tesi Wulandari