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All Journal Studi Ekonomi dan Kebijakan Publik Goodwood Akuntansi dan Auditing Reviu
Anita Kusuma Dewi
Politeknik Negeri Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Social Sciences Other

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E-Commerce Adoption, Accounting Knowledge, and Financial Literacy as Determinants of MSME Performance in Tulang Bawang Margaretha Rahayu Trisnaningsih; Anita Kusuma Dewi; Eksa Ridwansyah
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7234

Abstract

Purpose: This study examines the effects of e-commerce adoption, accounting knowledge, and financial literacy on MSME performance in Tulang Bawang Regency. Addressing inconsistent findings in previous studies, this research integrates technological and financial capabilities within the ResourceBased View (RBV) framework to provide empirical evidence on their contribution to business performance.Methodology: This study employed a quantitative approach using primary data collected through questionnaires from 102 MSME owners in Tulang Bawang Regency. The data were analyzed using multiple linear regression with the assistance of SPSS to examine both partial and simultaneous relationships among variables.Results:The findings indicate that e-commerce adoption does not significantly affect MSME performance. In contrast, accounting knowledge and financial literacy have positive and significant effects on MSME performance. Simultaneously, the three independent variables significantly influence MSME performance.Conclusions:The findings highlight that internal financial capabilities remain essential strategic resources for improving MSME performance, while digital technology adoption requires further optimization to generate measurable outcomes. Limitations: This study is limited to three independent variables and focuses only on MSMEs in Tulang Bawang Regency, which may restrict broader generalization.Contributions: This study contributes empirical evidence regarding the importance of accounting knowledge and financial literacy as strategic resources for enhancing MSME performance and provides practical implications for MSME development programs.
Effect of Interim Earnings and Cash Flows on Abnormal Stock Returns of Technology Sector Companies Alinvia Putri Ramadani; Rusmianto Rusmianto; Depita Anggraini; Anita Kusuma Dewi
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p77-97.2026

Abstract

Purpose: This study aims to analyze the effect of interim earnings, operating cash flow, investing cash flow, and financing cash flow on abnormal stock returns of technology sector companies listed on the Indonesia Stock Exchange Bursa Efek Indonesia (BEI) in 2022-2025.Methodology: This quantitative study uses secondary data and the documentation method. Purposive sampling yielded 14 companies with 168 observations from Quarter I, Quarter II, and Quarter III. After 68 outlier observations were excluded, the analysis used 100 observations. Data were processed using Statistical Package for the Social Sciences (SPSS) version 26 through descriptive statistics, classical assumption tests, multiple linear regression, the t-test, and the F-test.Results: In the 100-observation screened sample, interim earnings have a negative coefficient of -0.002 (p = 0.030). Operating cash flow (p = 0.095), investing cash flow (reported p = 0.050), and financing cash flow (p = 0.111) do not meet the study's 5% significance criterion. The joint test is also not significant at 5% (F = 2.456; p = 0.051). R Square is 0.094 and Adjusted R Square is 0.056.Conclusions: The negative earnings association depends on outlier treatment and does not imply causality, while interim accounting data have limited power to explain market reactionsLimitations: The study covers 14 technology firms (2022–2025). Excluding 68 observations affects earnings inference, while heteroscedasticity and inconclusive autocorrelation tests limit regression reliability.Contributions: This study extends signaling theory to interim reporting, showing that earnings signals may negatively relate to abnormal returns, while accounting variables have limited explanatory power.
Co-Authors Alinvia Putri Ramadani Depita Anggraini Margaretha Rahayu Trisnaningsih Ridwansyah, Eksa Rusmianto Rusmianto