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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Budgeting: Jurnal Akuntansi Syariah Jurnal Maisyatuna
carmidah, carmidah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Pertumbuhan Modal Koperasi carmidah, carmidah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i1.2182

Abstract

The purpose of this reseach is to analyze whether the application of corporate governance principles have an influence on the performance of Cooperatives. This study was conducted on 132 Cooperatives which reported the financial reports of 2015 until 2016 to Department of Industry, Commerce, and Cooperatives of Pemalang District (DESPERINDAGKOP). The approach used was a purposive sampling. The collected data was then analyzed using multiple regressions. The result of this reseach showed that transparency, accountability, independence and fairness partially have a significant positive effect on capital growth, while responsibility does not have it. The obstacles found in this study were the financial reports which were used in only two years. Therefore, it presents far less accurate figure in relation with the performance measurement of cooperatives.
Literasi Keuangan Dan Teknologi Akuntansi Sebagai Faktor Penunjang Pertumbuhan UMKM Tiwi, Pertiwi; Carmidah, Carmidah; Nisa, Thoyibatun
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.27554

Abstract

Tujuan: Penelitian ini menganalisis peran literasi keuangan dan penggunaan teknologi akuntansi terhadap pertumbuhan UMKM di wilayah pedesaan Kabupaten Tulang Bawang Barat, Lampung.Metode: Pendekatan kuantitatif dengan desain explanatory research menggunakan sampling jenuh terhadap 30 UMKM aktif. Analisis data menggunakan regresi linier berganda dengan bantuan SPSS.Hasil: Literasi keuangan berpengaruh positif signifikan (β = 0,387; p = 0,011), teknologi akuntansi berpengaruh positif signifikan (β = 0,456; p = 0,010), dan secara simultan kedua variabel memberikan pengaruh signifikan (F = 18,456; p = 0,000) dengan kontribusi 57,7% (R² = 0,577) terhadap pertumbuhan UMKM.Kontribusi: Penelitian ini memperkaya literatur UMKM pedesaan dengan membuktikan efek sinergis literasi keuangan dan teknologi akuntansi, serta memberikan rekomendasi praktis bagi pemerintah daerah dalam merancang program pemberdayaan UMKM berbasis kompetensi keuangan dan digitalisasi yang sesuai kondisi pedesaan.Implikasi: praktis penting bagi pemberdayaan UMKM pedesaan. Namun, efektivitas teknologi memerlukan fondasi literasi keuangan memadai. Purpose: This study analyzes the role of financial literacy and accounting technology usage on MSME growth in rural areas of Tulang Bawang Barat Regency, Lampung Province.Method: Quantitative approach with explanatory research design using saturated sampling of 30 active MSMEs. Data analysis employed multiple linear regression with SPSS.Results: Financial literacy has a significant positive effect (β = 0.387; p = 0.011), accounting technology has a significant positive effect (β = 0.456; p = 0.010), and simultaneously both variables provide significant influence (F = 18.456; p = 0.000) with a contribution of 57.7% (R² = 0.577) to MSME growth.Contribution: This study enriches rural MSME literature by proving the synergistic effect of financial literacy and accounting technology, and provides practical recommendations for local governments in designing MSME empowerment programs based on financial competence and digitalization suitable for rural conditions.Implications: The practical implications for empowering rural MSMEs are significant. However, the effectiveness of this technology requires a strong foundation of financial literacy.
Co-Authors Aprilia, Ayu Vadia Ardhana, Yudistira Arni Fransisca Aurifah, Esti Marina Cicilia Konita Anggraini Destriani, Nazwa Naila Dilah Berlian Permata Dwi Aprianti Erika Septi Triviana esty apridasari Fira Puspita Indah Permata Sari Lestari, Deva Maisa, Dinda Mentari Mentari, Mentari Nabilla Nabilla Nisa, Thoyibatun Novita Putri Wulandari Rabby, Annisa Rahmani RANI RANI, RANI Reta Karunia Astuti Ristandela Valentia Saskia Anggun Khoirun Nisa Setia Wulan Dari Sukirno Sukirno Tiwi, Pertiwi Wahida, Rahma Wulandari Wulandari Yeyen Karisa Putri Yudistira, era Yulvyanti, Vera Andela Zulfa Fauziah Syarif