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All Journal Journal of Social Science Indonesian Journal of Business Analytics (IJBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Science
IGKA Ulupui
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Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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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 | 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 .
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.
ENVIRONMENT RISK EXPOSURE DAN FIRM VALUE : BUKTI EMPIRIS DARI SUBSEKTOR BATUBARA DAN DIVERSIFIED METALS DI BEI PERIODE 2021-2024 Puspita Romadhona; IGKA Ulupui; Ayatulloh Michael Musyaffi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7599

Abstract

Penelitian ini menguji pengaruh salah satu bagian dari ESG yaitu efek environment risk terhadap nilai perusahaan pada industri ekstraktif di Indonesia, dengan fokus komparatif pada dua sub-sektor yaitu batubara (coal) dan logam diversifikasi (diversified metals). Objek penelitian menggunakan data panel 12 perusahaan tercatat di Bursa Efek Indonesia periode 2021-2024, dengan environment risk diukur melalui skor pilar Environment dari Sustainalytics, dan nilai perusahaan diukur dengan Tobin's Q. Metode analisis menggunakan analisis regresi linier berganda dengan pendekatan Ordinary Least Squares (OLS) yang memasukkan dummy sub-sektor dan term interaksi untuk menguji efek moderasi. Dilakukan juga uji Chow untuk menguji perbedaan struktur regresi antar sub-sektor. Hasil penelitian menunjukkan bahwa environment risk berpengaruh negatif signifikan terhadap nilai perusahaan pada sub-sektor diversified metals, namun tidak signifikan pada sub-sektor batubara. Term interaksi environment risk dengan dummy sub-sektor batubara bertanda positif signifikan, menunjukkan struktur regresi yang berbeda secara nyata antar subsektor. Temuan ini berarti bahwa pasar telah memberlakukan diskon struktural pada subsektor batubara sehingga perubahan skor environment risk pada perusahaan batubara tidak lagi menjadi faktor utama dalam penilaian pasar. Implikasi praktis dari temuan ini menunjukkan bahwa perbaikan profil lingkungan memberikan kontribusi yang lebih besar terhadap peningkatan valuasi perusahaan pada subsektor diversified metals dibandingkan sub-sektor batubara.
Co-Authors Etty Gurendrawati Muhamad Noval A Musyaffi, Ayatulloh Michael Nur Hamidah Puspita Romadhona Rida Prihatni