Mutmainnah Mutmainnah
Universitas Yapis Papua, Indonesia

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Effect of Qris Use on MSME Business Income Fatmawati Fatmawati; Mutmainnah Mutmainnah; Sahrul Ponto
Advances in Economics & Financial Studies Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i3.255

Abstract

Purpose: This study aims to evaluate the effect of QRIS usage on business income for MSMEs in Jayapura City. Research Design and Methodology: The study used quantitative methods with simple linear regression analysis. Data was collected through questionnaires from MSME players who use QRIS in Jayapura City. The independent variable is the use of QRIS, while the dependent variable is business income. Findings and Discussion: The results of the analysis show that the use of QRIS has a significant positive effect on business income, with a regression coefficient of 1.017 and a p-value of 0.0000. This finding supports the hypothesis that the adoption of digital payment technology such as QRIS can increase business income. In addition, these results are in line with previous research showing the benefits of QRIS in improving operational efficiency and customer satisfaction. Implications: This research makes an important contribution to science and business practice, showing that QRIS can be an effective tool to improve the business performance of MSMEs in Indonesia. The findings encourage businesses to adopt QRIS to improve efficiency and profitability. However, this study is limited to a sample in Jayapura City and uses quantitative methods. Further research is recommended to explore the impact of QRIS in different regions and business sectors and consider a qualitative approach to gain deeper insights.
Slack Resources, Audit Committee, Board Feminism on the Quality of Corporate Social Responsibility Disclosure of Mining Industry Companies Faradila Mince Rumkabu; Mutmainnah Mutmainnah; Muhammad Ridhwansyah Pasolo
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.156

Abstract

Purpose: This study aims to examine whether slack resources, audit committee effectiveness, and board feminism influence the quality of corporate social responsibility (CSR) disclosure. Research Design and Methodology: This study employs a quantitative research method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using a purposive sampling technique. The study utilizes panel data as its data source, and data collection was conducted using the documentation method. Findings and Discussion: The analysis results indicate that slack resources and audit committees do not significantly affect the quality of CSR disclosure. However, board feminism does have a significant influence on this quality, suggesting that gender diversity on corporate boards enhances the transparency and comprehensiveness of CSR reporting. Implications: This study provides insights and a deeper understanding of the role of audit committees and gender diversity on the quality of CSR disclosure. It can serve as a valuable reference for future research and offer considerations for companies and policymakers in enhancing CSR practices through improved governance structures and board diversity.