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Pipit Buana Sari, Pipit Buana
UNIVERSITAS PEMBANGUNAN PANCA BUDI
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The Influence of Digital Financial Literacy on Digital Payment Adoption and Its Impact on the Financial Performance of MSMEs Sari, Pipit Buana; Sari , Maya Macia
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.1148

Abstract

This study examines the influence of digital financial literacy on the adoption of digital payment systems and its subsequent impact on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative explanatory approach, data were collected from MSME owners through structured questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results show that digital financial literacy significantly enhances the adoption of digital payment platforms such as e-wallets, QRIS, and mobile banking. The adoption of digital payments is also found to directly improve financial performance by increasing transaction efficiency, strengthening cash flow stability, and supporting more accurate financial record-keeping. Furthermore, digital payment adoption serves as a mediating variable that strengthens the relationship between digital financial literacy and MSME financial performance. These findings highlight the critical role of digital financial capabilities and technological adoption in supporting MSME competitiveness amidst rapid digital transformation. The study contributes to the existing literature by providing empirical evidence on the mechanisms through which digital literacy and payment technologies shape financial outcomes in the MSME sector.
The Influence of Digital Financial Literacy, Self Control, and Financial Behavior on the Consumptive Behavior of Gen Z QRIS Users in Medan City Fahkraini Amelia; Sari, Pipit Buana; Ananda, Geby Citra
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1511

Abstract

This study aims to examine the effect of digital financial literacy, self control, and financial behavior on the consumptive behavior of Generation Z QRIS users in Medan City. It uses a qiantitative approach with an online questionnaire survey method. The number of respondents in this study was 100 people, determined using a sampling technique. Data analysis was conducted using multiple linear resgression with the help of SPSS software. The results of the study indicate that digital financial literacy, self control, and financial behavior partially have a significant negative effect on consumptive behavior. The three variables also show a simultaneous effect on consumptive behavior. These findings confirm that improving digital financial literacy, self control, and good financial behavior play an important role in reducing the consumptive behavior of Generation Z QRIS users.
The Effect Of Financial Technology Use And Financial Literacy On Financial Management Among Management Students At Unpab Trifana, Novania; Harahap, Ramadhan; Sari, Pipit Buana
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11014

Abstract

This study aims to examine the role of financial technology use and financial literacy levels in shaping the financial management of students in the Management Study Program of the 2022 Panca Budi Development University, Medan. The study used a quantitative approach by collecting data from 80 randomly selected respondents. Data were obtained through questionnaires and analyzed using multiple linear regression. The analysis results showed that financial technology use did not have a significant impact on student financial management, as reflected by a significance value of 0.118. Conversely, financial literacy was shown to have a significant impact on financial management with a significance value of 0.000. Simultaneous testing showed that financial technology and financial literacy jointly contributed to student financial management with a coefficient of determination of 0.443, meaning that 44.3 percent of the variation in financial management can be explained by these two variables. This finding confirms that the ability to understand and manage finances plays a more dominant role than technological convenience in shaping students' financial management behavior.
Analysis Of Capital, Asset Quality, Management, Earnings, and Liquidity (CAMEL) on the Financial Performance of PT Bank Rakyat Indonesia (Persero) Tbk for the 2020-2024 Period Permata, Anisa; Harahap, Ramadhan; Sari, Pipit Buana
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11091

Abstract

This study aims to analyze the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk from 2020 to 2024 using the CAMEL method, which consists of five aspects, namely Capital, Asset Quality, Management, Earnings, And Liquidity. This research uses a qualitative approach with a descriptive research type. The data collection technique used is documentation taken from documents for the 2020-2024 period available on the official website of Bank Rakyat Indonesia. The results of the study on the financial performance of PT Bank Rakyat Indonesia Persero Tbk for the period 2020-2024 are in the healthy category and it can be concluded that the performance is in good and relatively stable condition despite the economic pressure caused by the COVID-19 pandemic and the post-pandemic recovery period. This study is expected to contribute to bank management in decision making and serve as a reference for further research in the banking sector.
The Effect of Company Size, Profitability, Free Cash Flow, and Liquidity on Debt Policy in the Cosmetics and Household Needs Sub-Sectors Listed on the Indonesia Stock Exchange Siregar, Evy Syahfitriyana; Sari, Pipit Buana; Pramono, Cahyo
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11163

Abstract

This study aims to analyze the influence of company size, profitability, free cash flow, and liquidity on debt policies in cosmetics and household goods sub-sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This study uses a quantitative approach with a panel data regression method on 5 companies. The selection of the panel data regression model was carried out through the Chow Test and the Hausman Test, which showed that the Fixed Effect model was the most appropriate model to use. The results of the study show that simultaneously company size, profitability, free cash flow, and liquidity have a significant effect on debt policy. Partially, profitability and liquidity have a negative and significant effect on debt policy, while company size and free cash flow have no significant effect. The value of the determination coefficient showed that 77.15% of the variation in debt policy could be explained by independent variables in the model, while the rest was influenced by other factors outside the study.
Tax Management Analysis At PT Sumber Usaha Nusantara Sari, Anggi Tiara; Irawan, Irawan; Sari, Pipit Buana
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1526

Abstract

This study aims to analyze the implementation of tax management at PT. Sumber Usaha Nusantara, a company engaged in supplying and exporting fishery products, particularly seafood such as soft shell crab, mud crab, and shrimp. This study used a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies. The results indicate that the company has implemented effective tax management, encompassing tax planning, implementation, and control, thus maintaining tax compliance through timely tax reporting, calculation, and payment. The implementation of tax management also enables the company to manage its tax burden efficiently and legally by utilizing available tax facilities. This study recommends that the company improve the competence of its tax staff, strengthen internal controls, and optimize tax facilities. Further research is recommended to examine the effect of tax management on the company's financial performance.
Analysis of the Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Food & Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) Surbakti, Ari Saputra; Ardian, Noni; Sari, Pipit Buana
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1601

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) proxied through the Board of Commissioners, Managerial Ownership, Institutional Ownership, and Audit Committee on financial performance as measured using Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a causal associative quantitative approach with purposive sampling techniques, so that 14 companies were obtained as a sample with a total of 70 observations. The data analysis technique used was panel data regression with the help of EViews 12 software, where based on the Chow Test and Hausman Test, the best model selected was the Fixed Effect Model (FEM). The results of the study showed that simultaneously all independent variables had a significant effect on ROA. Partially, CSR, Board of Commissioners, and Institutional Ownership have a positive and significant effect on ROA, while Managerial Ownership and Audit Committee have no significant effect on ROA. The Adjusted R-squared value of 64.69% indicates that the model is able to adequately explain the variation in financial performance. The long-term success of a company is largely determined by its ability to manage relationships with all stakeholders in a balanced and sustainable manner.
The Effect Of Financial Literacy On The Performance Of Smes Through Financial Behaviour As A Mediating Variable In Sianjur Mulamula Sub-District, Samosir Regency Sihombing, Ebit Joy Daniel; Sari, Pipit Buana; Hasibuan, Aulia Rahman Hakim
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1607

Abstract

This study aims to examine and determine the relationship between financial literacy and MSME performance through financial behavior as a mediating variable in Sianjur Mulamula District, Samosir Regency. This study uses primary data sources and collects information through questionnaire observations and quantitative models using a Likert scale and sampling 75 MSME actors as respondents The results of the study explain that: 1) financial literacy variable on MSME performance. Thus that financial literacy partially has a significant effect on MSME performance proving that financial literacy plays an important role in improving MSME performance, the results of this research hypothesis are accepted. 2) financial literacy variable on financial behavior as a mediating. Thus that financial literacy has a significant effect on financial behavior and is able to be a mediating variable, the results of this research hypothesis are accepted/supported. 3) financial behavior variable is able to mediate the performance of MSMEs. Thus, financial behavior is able to mediate and have a significant positive influence on the performance of MSMEs, the results of this research hypothesis are accepted. 4) Financial literacy variables on MSME performance through financial behavior as a mediating variable. Financial behavior is very good at mediating and has a significant influence on financial behavior on MSME performance. The results of this research hypothesis are accepted/supported.
Co-Authors , Yunita Sari Rioni Afiza, Afiza Ananda, Geby Citra Andika, Rindi Ardian, Noni Aulia Rahman Hakim Hasibuan Fahkraini Amelia Faried, Annisa Ilmi Handriyani Dwilita Harahap, Ramadhan Irawan Irawan Lia Nazliana Nasution Nuraisyah, Julia Permata, Anisa Pohan, Syahrial Hasanuddin Pramono, Cahyo Sari , Maya Macia Sari, Anggi Tiara Sari, Maya Macia Sihombing, Ebit Joy Daniel Sirait, Enzelica Siregar, Deena Nikita Siregar, Evy Syahfitriyana Surbakti, Ari Saputra Syahputri, Rindi Trifana, Novania