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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Ecoment Global: Kajian Bisnis dan Manajemen TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Takuana: Jurnal Pendidikan, Sains, dan Humaniora Management Studies and Business Journal Accounting Studies and Tax Journal
Prathama, Baiq Desthania
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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SOSIALISASI DAN PENDAMPINGAN DIGITAL MARKETING DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM Fauzi, Agus Khazin Khazin; Wardah, Sofiati; Prathama, Baiq Desthania; Syakbani, Baehaki; Mimbar, Lalu; Hadi, Khaerul; Arsana, I Nengah; Astini, Yuli; Hidayanti, Anna Apriana; Hadi, Muhammad Rizky
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 3, No 3 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v3i3.20330

Abstract

Masih rendahnya pemanfaatan digital marketing dan pengelolan keuangan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menjadi hal penting yang harus diperhatikan.  Hal ini dikarenakan bahwa usaha yang digeluti selama ini teknik pemasarannya masih secara konvensional, belum memiliki logo dan packaging yang bagus maupun pencatatan keuangan yang belum maksimal ditambah dengan literasi keuangan yang rendah. Lokasi kegiatan pengabdian ini dilakukan di Desa Kediri Selatan Kecamatan Kediri Kabupaten Lombok Barat. Tujuan dari kegiatan ini adalah memberikan edukasi kepada pelaku Usaha Mikro Kecil dan Menengah (UMKM) mengenai pentingnya digital marketing dan pengelolaan keuangan yang baik dan benar. Metode yang digunakan adalah sosialiasi dan pendampingan. Hasil yang diperoleh dari kegiatan ini adalah pemahaman pelaku Usaha Mikro Kecil dan Menengah (UMKM) tentang digital marketing dan pengelolaan keuangan menjadi meningkat dan pelaku Usaha Mikro Kecil dan Menengah (UMKM) menyadari untuk segera mengaplikasikan wawasan yang diperoleh dari kegiatan ini dikarenakan digital marketing dan pengelolaan keuangan yang baik dan benar mampu meningkatkan omset atau penjualan sehingga berdampak terhadap peningkatan kinerja Usaha Mikro Kecil dan Menengah (UMKM).
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Rusminah, Rusminah; Nursanty, Ida Ayu; Amrul, Rusli; Prathama, Baiq Desthania; Kartini, Endang; Octavia, Yusi Faizatul
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5950

Abstract

This research aims to investigate the influence of profitability, solvency, liquidity, company size, and audit opinion on audit delay in Property and Real Estate companies. The study employs a quantitative approach with purposive sampling, involving 23 companies in the sample. Data analysis is conducted through multiple linear regression. The results indicate that profitability does not have a significant effect on audit delay. However, debt payment and company size significantly influence audit delay. While liquidity, though not significant, does affect audit delay. Auditor opinion also significantly influences audit delay. These findings provide valuable insights for stakeholders such as company management, auditors, and regulators in understanding the factors influencing audit delay in the Property and Real Estate sector.
THE ROLE OF FINANCIAL LITERACY AND ACCESS TO FINANCE IN DRIVING MSME GROWTH IN THE DIGITAL ERA Prathama, Baiq Desthania; Nursansiwi, Dwi Arini; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 2 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5aw81b35

Abstract

The growth of Micro, Small and Medium Enterprises (MSMEs) in the digital era is greatly influenced by financial literacy and access to financing. However, many MSMEs face challenges in understanding financial management amidst digital transformation. This research aims to identify the dimensions of financial literacy that are most critical for the sustainability and growth of MSMEs in the digital era. Using a Systematic Literature Review (SLR) approach with the PRISMA framework, this research analyzes 60 relevant scientific articles from the Scopus, Web of Science, and Springer databases, published between 2017 and 2024. The findings show five main dimensions of financial literacy that have a significant influence on MSME performance, namely basic financial knowledge, digital financial skills, ability to adopt technology, financial risk management, and strategic financial planning. This research makes an important contribution to the development of financial literacy theory by integrating digital aspects, as well as offering practical guidance for governments and financial institutions in designing more effective financial literacy programs for MSMEs.
THE IMPACT OF FINANCIAL LITERACY, SOCIAL CAPITAL, AND MANAGERIAL INNOVATION ON THE FINANCIAL PERFORMANCE OF MSMEs Nursansiwi, Dwi Arini; Prathama, Baiq Desthania; Armiani, Armiani
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 1 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/y16mfx85

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy, especially in developing countries like Indonesia. However, many MSMEs face challenges in financial management that impact their financial performance. This research aims to explore the influence of financial literacy, social capital, and managerial innovation on the financial performance of MSMEs in Indonesia. The approach used is Systematic Literature Review (SLR) with bibliometric analysis, thematic analysis and content analysis of 29 relevant scientific articles. Data were collected from international databases such as Scopus and Web of Science, with a focus on publications between 2002 to 2024. Findings show that financial literacy and social capital significantly improve the financial performance of MSMEs, while managerial innovation serves as a mediator that strengthens the relationship. This research provides theoretical contributions by integrating the Resource-Based View, Social Capital Theory, and Dynamic Capabilities Theory, as well as practical implications for the development of more effective MSME empowerment programs. These findings are expected to help policy makers and practitioners in designing strategies that support the growth and sustainability of MSMEs.
LINKING FINANCIAL LITERACY TO ENTREPRENEURIAL SUCCESS: A SYSTEMATIC REVIEW OF THEORETICAL AND EMPIRICAL EVIDENCE Ariffianti, Indah; Arsana, I Nengah; Prathama, Baiq Desthania; Armiani, Armiani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/b0m3hh45

Abstract

Financial literacy is increasingly recognized as a crucial factor influencing the success of micro, small and medium enterprises (MSMEs), especially in developing countries. Despite the importance of financial literacy, many entrepreneurs still lack adequate knowledge, which hinders their decision-making abilities and business performance.This study aims to investigate the relationship between financial literacy and financial performance of MSMEs, with a focus on identifying mediating and moderating factors that influence this relationship. A systematic literature review (SLR) was conducted by analyzing peer-reviewed articles published between 2016 and 2024. Data were collected from leading databases, including Scopus and Web of Science. Thematic analysis was applied to synthesize findings and identify key patterns in the literature.This review reveals a positive correlation between financial literacy and business performance indicators such as profitability and revenue growth. In addition, factors such as managerial competence and access to financial resources are found to act as mediators and moderators in this relationship, enhancing the effectiveness of financial literacy in improving business outcomes.These findings emphasize the need for targeted financial literacy programs for MSMEs, which can significantly improve their financial management practices and overall performance. This study contributes to the theoretical framework of financial literacy and offers practical implications for policymakers and business educators in promoting sustainable entrepreneurship.
KINERJA KEUANGAN BANK PERKREDITAN RAKYAT MILIK SWASTA DAN BADAN USAHA MILIK DAERAH DI PROVINSI NUSA TENGGARA BARAT Prathama, Baiq Desthania; Arsana, I Nengah; Yuliati, Ni Nyoman
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.056 KB) | DOI: 10.35908/jeg.v7i2.2081

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan kinerja keuangan antara BPR Milik Swasta dan BPR BUMD ditinjau dari aspek permodalan, kualitas aktiva produktif, likuiditas, dan aspek rentabilitas. Jenis penelitian dalam penelitian ini adalah penelitian komparatif yang membandingkan kinerja keuangan BPR Milik Swasta dan BPR Badan Usaha Milik Daerah (BUMD) di Provinsi NTB selama peride tahun 2018-2020. Alat yang digunakan untuk menilai kinerja keuangan adalah melakukan penilaian dari aspek permodalan yang diukur dengan rasio kewajiban pemenuhan modal minimum (KPMM), aspek kualitas aktiva produktif (KAP), aspel likuiditas yang diukur dengan rasio LDR dan Cash Ratio, dan aspek rentabilitas yang diukur dengan rasio BOPO. Dalam membandingkan kinerja keuangan BPR milik swasta dengan BPR BUMD digunakan alat statistic uji Independent Sampel T Test. Hasil penelitian diperoleh hasil bahwa kinerja keuangan yang ditinjau dari aspek permodalan dan aspek kualitas aktiva produktif dapat dikatakan bahwa tidak ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD, sedangkan kinerja keuangan yang ditinjau dari aspek likuiditas dan aspek rentabilitas dapat dikatakan bahwa ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD
Jejak Spiritualitas Islam dalam Konstruksi Etika Akuntan Publik Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Wardani, Rosyia; Jumaidi, Lalu Takdir; Prathama, Baiq Desthania
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.226

Abstract

This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality. Using a spiritualist paradigm and a spiritualist research design, the study seeks to develop an ethical concept grounded in Islamic spirituality. Through zikr (remembrance of God), prayer, and contemplation methods, the researcher attained balance of intellect, justice, honesty, and love as instruments for data analysis. The findings reveal that the balance of intellect, justice, honesty, and love—reflected in the personality of public accountants—guides them toward humanistic values, fulfilling their role as khalifah (vicegerents) on earth. Ethical public accountants not only uphold professional trust but also spread love toward humanity and nature while nurturing spiritual awareness—an awareness of obedience to the will of God. For humankind, spiritual awareness is a divine instrument used to connect, unite, and return to God—this being the ultimate purpose of human life.
Co-Authors Amrul, Rusli Anna Apriana Hidayanti Ariffianti, Indah Armiani, Armiani Arsana, I Nengah Astini, Yuli Dwi Arini Nursansiwi ENDANG KARTINI, ENDANG Fauzi, Agus Khazin Khazin Hadi, Khaerul Hadi, Muhammad Rizky Jumaidi, Lalu Takdir Lalu Mimbar, Lalu Lestari, Baiq Anggun Hilendri Nursanty, Ida Ayu Octavia, Yusi Faizatul Rusminah Rusminah, Rusminah Syakbani, Baehaki Wardah, Sofiati Wardani, Rosyia Yuliati, Ni Nyoman