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The Effect Of Financial Literacy, Fintech (Financial Technology) and Intellectual Capital On The Performance Of MSMEs In Depok City, West Java Nur Hamidah; Rida Prihatni; IGKA Ulupui
Journal of Social Science Vol. 1 No. 4 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.448 KB) | DOI: 10.46799/jss.v1i4.53

Abstract

MSMEs are growing and competing in a business environment that is constantly changing like today in the digital era, it is necessary to monitor and understand company performance to achieve a greater level of business than before, and to determine the extent to which business is being carried out on target. This study aims to analyze and examine the effect of financial literacy, fintech (financial technology), and intellectual capital on the performance of MSMEs in Depok City. Determination of the sample using probability sampling with a proportional random sampling technique than simple random sampling. The number of samples used was 286 samples. The primary data source was taken by using a survey method with a questionnaire. The research design used descriptive and parametric statistical analysis methods with instrument tests and multiple linear regression analysis. The results of this study are financial literacy, fintech (financial technology) and intellectual capital have a positive and significant effect on the performance of MSMEs in Depok City .
Design of Accounting Information System Based on VBA Excel at Islamic Boarding School X Based on Non-Profit Organization Standards Muhamad Noval A; IGKA Ulupui; Etty Gurendrawati
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14782

Abstract

As a non-profit institution, Islamic boarding schools have an important role in education and character building of the community, but still face major challenges in financial management, especially in terms of transparency, accountability, and recording financial reports according to standards. This study aims to design and implement an Accounting Information System (AIS) based on VBA Excel that is adjusted to the ISAK 335 standard at Islamic Boarding School X. This study uses the Waterfall system development method which includes the stages of needs analysis, system design, implementation, verification, and maintenance.Data collection was conducted through observation, interviews, and literature studies on the financial management of Islamic boarding schools. The results of the study indicate that VBA Excel-based AIS can improve efficiency, accuracy, and speed in the process of recording and reporting finances. This system also facilitates the preparation of financial reports such as financial position reports, activity reports, and cash flow reports in accordance with non-profit organization standards. With the implementation of this system, Islamic boarding schools are expected to be able to improve accountability and transparency in fund management, so as to strengthen stakeholder trust and support the sustainability of the institution.