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All Journal AKRUAL: Jurnal Akuntansi JAKPI
Trisnowati, Yanuar
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Economics, Econometrics & Finance Environmental Science Social Sciences

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The Consistency Of Islamic Corporate Financial Sustainability In Covid-19 Pandemic: An Empirical Analysis Trisnowati, Yanuar; Hadiwidjaja, Rini Dwiyani; Nurvita, Tita
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p179-192

Abstract

The concept of sustainability is the ability of a company to carry out work program activities in a sustainable manner to achieve company goals. This study aims to examine empirically the consistency of financial sustainability in Islamic companies before and during the Covid-19 pandemic. To measure the financial sustainability performance, this study used ratios from financial income and financial expenditure. The sample in this study used purposive sampling that is 14 Islamic companies on the Indonesia Stock Exchange. Multiple linear regression and a chow test were used to examine the consistency. The result showed that The financial sustainability ratio of companies at the time of the pandemic has a higher value than before the pandemic. the pandemic period in Indonesia affected the financial stability of companies listed on the Jakarta Islamic Index. The independent variable that affects the dependent variable experiences structural changes in Indonesia in the period 2019 to quarter II of 2020
THE DIGITAL FINANCIAL LITERACY AND CURRENT FINANCIAL BEHAVIOR IN INDONESIA SMALL MEDIUM ENTERPRISE Hadiwidjaja, Rini Dwiyani; Trisnowati, Yanuar; Kahar, Muhammad Ridwan
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 6, No 1 (2026)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v6i1.6923

Abstract

The aim of this research is to analyze the influence of digital financial literacy on current financial behavior, such as spending behavior, savings behavior, and investment behavior among small and medium entrepreneurs in Indonesia. The method used in this research is a survey method. The data used are primary data collected through the distribution of questionnaires to 383 respondents. The sample in this research consists of small and medium entrepreneurs in Indonesia. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to estimate the relationships among latent variables. The results of this research show that digital financial literacy possessed by entrepreneurs influences spending behavior, savings behavior, and current investment behavior. The implication of this research is that the findings can be used by policymakers as a basis for formulating policies related to digital financial literacy, especially for small and medium entrepreneurs.
Co-Authors Hadiwidjaja, Rini Dwiyani Kahar, Muhammad Ridwan Minrohayati . Nurvita, Tita Riana, Kurnia Endah