Article Per Year (5 Year)
p-Index From 2020 - 2025
2.332
P-Index
This Author published in this journals
All Journal Daya Saing : Jurnal Ilmu Manajemen Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi AKTIVA Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Oktarida, Anggeraini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : West Science Accounting and Finance

 1 
MSMEs Tax Reform for Financial Sustainability: Financial Literacy, Financial Capability and Capital Structure Hartaty, Sri; Oktarida, Anggeraini
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.438

Abstract

In light of tax sector reforms, this study explores the dynamics of Micro, Small, and Medium-Sized Enterprises (MSMEs), with a particular emphasis on the impact of capital structure, financial literacy, and financial aptitude on these businesses' long-term viability. Structural Equation Modelling with Partial Least Squares (SEM-PLS) analysis was performed on a sample of 231 MSMEs. The findings show a strong positive correlation between capital structure and financial sustainability, financial literacy and capability, and financial capability and capital structure. For educators, practitioners, and policymakers looking to improve MSMEs' financial resilience in the face of changing tax sector reforms, the study offers insightful information.
Co-Authors AA Sudharmawan, AA Adillia, Syahida Ahlillah, Rua Wahyu AL-Fiansyah, Rafi Alendra, Muhammad Ramadhan Aliyah, Ade Zahrah Anugrah, Meilinda Dwi Aprianti, Siska Az Zahra Tobing, Mutiara Desi Wulandari, Desi FARIDAH Firmansyah Firmansyah Hartaty, Sri Henny Yulsiati Husni Mubarok, Muhammad Khairani, Annisa Masnila, Nelly Meliana, Irza Oktarini, Kurnia Widya Putri, Khofifah Dekriana Riza Wahyudi Sari , Kartika Rachma Wancik, Zulkifli Zulfalailia Zulkifli Zuryatina, Mutiara