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All Journal Jurnal Ilmiah WUNY Jurnal Ilmiah Ekonomi Islam Hasanuddin Economics and Business Review Jurnal EMT KITA JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) West Science Journal Economic and Entrepreneurship (JUMPER) Baileo: Jurnal Sosial Humaniora Nomico Dhana
Mayndarto, Eko Cahyo
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect Of Business Strategy, Digital Transformation, And Competitive Advantage On Firm Performance Mayndarto, Eko Cahyo; Arijanti, Susi; Susilowati, Eko Meiningsih; Sampe, Ferdiandus
Journal Management & Economics Review (JUMPER) Vol. 2 No. 10 (2025): June
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v2i10.669

Abstract

This study investigates the effects of business strategy, digital transformation, and competitive advantage on firm performance among medium and large enterprises operating in Indonesia across various sectors. Using a purposive sample of 200 firms, data were collected from top- and mid-level managers and analyzed through multiple linear regression and mediation analysis. The results indicate that business strategy and digital transformation both have significant positive impacts on firm performance, with competitive advantage serving as the strongest predictor. Moreover, competitive advantage partially mediates the relationship between business strategy, digital transformation, and firm performance, highlighting its critical role in translating strategic and technological efforts into superior outcomes. These findings contribute to strategic management literature by integrating traditional and digital perspectives, offering practical insights for managers aiming to improve organizational performance in the context of rapid technological change and market competition. Limitations and directions for future research are also discussed.
The Role Of Financial Literacy, Access To Capital, And Entrepreneurial Orientation On MSMEs Business Performance Mayndarto, Eko Cahyo
Journal Management & Economics Review (JUMPER) Vol. 3 No. 2 (2025): August
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i2.686

Abstract

This study explores the impact of financial literacy, access to capital, and entrepreneurial orientation on the business performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a vital role in economic development, yet they often face significant challenges related to financial management, funding, and strategic direction. Using a quantitative approach, data were collected from 150 MSME owners through structured questionnaires and analyzed using multiple linear regression. The results reveal that financial literacy, access to capital, and entrepreneurial orientation all have significant and positive effects on business performance. Among these, entrepreneurial orientation exerts the greatest influence, highlighting the importance of innovativeness, proactiveness, and risk-taking in enhancing firm outcomes. The model explains 54.7% of the variance in MSME performance, suggesting a strong predictive relationship. The findings provide valuable insights for stakeholders, including policymakers, financial institutions, and entrepreneurship educators, aiming to strengthen the resilience and growth of MSMEs through improved financial capability, easier access to funding, and the cultivation of entrepreneurial mindsets.
THE INFLUENCE OF GREEN ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE: STUDY ON BUMN BANK IN INDONESIA Dharmawati, Tuti; Mayndarto, Eko Cahyo; Djaini, Aditya; Utama, Andrew Shandy; Ardianingsih, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12887

Abstract

This research highlights the importance of Green Accounting (GA) and Corporate Social Responsibility (CSR) in increasing company value, especially in state-owned banks in Indonesia. The results of the regression analysis show that both GA and CSR have a significant positive influence on company value. Together, they provide a stronger impact, confirming that continuous integration practices can create competitive advantages and strengthen a company's image. These findings have immediate power for business practitioners and decision makers, providing a foundation for more sustainable and socially responsible strategies. Although this research makes a valuable contribution, it is worth noting limitations such as geographic focus and specific industries, which may provide directions for future research.
The Impact of Digital Technology Implementation on the Productivity of MSMEs in Jakarta: An Analysis of E-commerce Adoption, Business Process Automation, and Business Growth Judijanto, Loso; Supriyanto, Wawan; Afin, Ach.; Mayndarto, Eko Cahyo
West Science Journal Economic and Entrepreneurship Vol. 1 No. 12 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i12.448

Abstract

This study explores the complex interrelationships between digital technology, e-commerce adoption, business process automation, and business growth in Micro, Small, and Medium-sized Enterprises (MSMEs) in Jakarta. Using Structural Equation Modeling, the study examines how these variables interact with a sample of businesses. The findings show strong positive correlations, suggesting that companies are more likely to use a whole range of digital technologies when they grow, automate processes, and implement e-commerce strategies. The results have practical ramifications for MSMEs in Jakarta, highlighting the strategic value of technology investment and proposing opportunities for automation and digitization to work together. E-commerce is becoming a more significant part of business operations, and this serves as a potent motivator for more extensive digital reforms. In addition to offering useful insights on the dynamics of digital adoption within the MSME sector, this research offers practical suggestions for companies and policymakers.
Analisis Kinerja Keuangan Perusahaan dalam Perspektif Ekonomi Islam Melalui Pengungkapan Corporate Social Responsibility (CSR) Mayndarto, Eko Cahyo
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.6567

Abstract

CSR (Corporate Social Responsibility) is a form of commitment and action to fulfill the responsibility towards the surrounding social community and the environment by the company. This study aims to determine the effect of CSR disclosure on company performance in the Islamic Economic Perspective. This type of research is quantitative and associative with panel data method. Sources of data used are secondary data in the form of company annual reports and company financial statements published by the Indonesia Stock Exchange and the company's website. The data collected is processed using SPSS 16. Based on the results of data processing, the results of CSR Disclosures have an effect on the Company's Financial Performance in the Islamic Economic Perspective. Companies in Islam are responsible for paying attention to the community and the surrounding environment. Companies in Islam are required to be active in paying attention to the environment as a form of love for the universe, this makes it clear how important the relationship between Islamic economics and the natural environment and society is.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Mayndarto, Eko Cahyo
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34599

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan. Menggunakan metode studi literatur, penelitian ini menganalisis berbagai penelitian terdahulu yang membahas hubungan antara pengungkapan CSR dan kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa pengungkapan CSR memiliki dampak positif yang signifikan terhadap nilai perusahaan, terutama dalam membangun reputasi yang baik, meningkatkan kepercayaan investor, dan mendukung kinerja keuangan jangka panjang. Dampak ini lebih terasa pada perusahaan yang beroperasi di industri dengan eksposur publik tinggi dan di negara-negara berkembang, di mana regulasi terkait CSR masih berkembang. Namun, penelitian juga mengungkapkan bahwa pengaruh pengungkapan CSR bervariasi tergantung pada industri, wilayah geografis, dan ukuran perusahaan. Tantangan seperti biaya implementasi dan risiko greenwashing juga menjadi hambatan dalam memaksimalkan manfaat pengungkapan CSR. Meskipun demikian, penelitian ini menekankan pentingnya pengungkapan CSR yang transparan dan menyeluruh sebagai bagian dari strategi bisnis yang berkelanjutan. Penelitian ini juga mengidentifikasi adanya gap dalam literatur yang dapat diisi oleh penelitian di masa mendatang, terutama yang terkait dengan pengaruh kontekstual dan standar pengukuran CSR yang lebih seragam.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
PENGARUH FINTECH DAN ECCOMERCE TERHADAP KINERJA KEUANGAN UMKM DI INDONESIA Hambali, HM Ridlwan; Nendissa, Sandriana J; Mayndarto, Eko Cahyo; Djibran, Moh. Muchlis; Dinsar, Arfandy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12883

Abstract

This research explains the impact of the use of financial technology (Fintech) and electronic commerce (E-commerce) on the financial performance of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Along with the rapid development of information and communication technology, especially in the Fintech and E-commerce sectors, MSMEs are becoming the center of attention as strategic elements of the national economy. The aim of this research is to identify the positive or negative influence of Fintech and E-commerce on the financial performance of MSMEs. Data analysis methods include multiple linear regression, partial T test, and simultaneous F test. The research results show that Fintech and E-commerce have a positive and significant impact on the financial performance of MSMEs. Regression analysis highlights a significant relationship between both independent variables and financial performance, with positive regression coefficients for Fintech and E-commerce. Partial T tests confirmed that each variable exerted a significant effect individually, while simultaneous F tests showed significant joint effects. The findings of this research provide practical implications in improving performance strategies, supporting informational managerial decisions, formulating business policies, and emphasizing the importance of influencing factors, namely Fintech and E-commerce. In conclusion, the use of Fintech and E-commerce can be considered an effective strategy for improving the financial performance of MSMEs in Indonesia. These implications provide a basis for decision making and improving strategies in facing the challenges and opportunities of the MSME sector in the digital era.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT WITH THE BONUS PLAN AS A MODERATING VARIABLES Mayndarto, Eko Cahyo; Murwaningsari, Etty
International Journal of Social and Management Studies Vol. 2 No. 3 (2021): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.948 KB)

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance (GCG) on Earnings Management moderated by a Bonus Plan. Conflicts that occur due to separation of ownership are called agency conflicts that can cause agency problems between owners and managers. This tendency makes earnings management practices more frequent by management. Where earnings management is part of creative accounting which provides opportunities for managers to act opportunistically, namely obtaining personal benefits. In an effort to protect each stakeholder's interests, good and correct corporate governance is needed or commonly referred to as good corporate governance. Design / methodology / approach - This study uses secondary data in the form of financial reports on Islamic banking in Indonesia for the period 2012-2019 The analysis used in this study is a multiple regression analysis model using hypothesis testing. Findings - There is no influence of the Sharia Supervisory Board (DPS) on earnings management, there is a significant influence of independent commissioners on earnings management, there is a significant effect of the audit committee on earnings management, there is no significant effect of the sharia supervisory board with bonus plans on earnings management , There is no significant effect of the independent commissioner with bonus plan moderated on earnings management. There is a significant effect of the audit committee with bonus plan moderated on earnings management. Practical implications - The results will increase awareness of the importance of implementing Good Corporate Governance (GCG) in Islamic Banks in Indonesia to reduce earnings management practices. Originality / value - This study wants to find out whether the bonus plan can moderate Good Corporate Governance towards Earnings Management in Islamic Banking in Indonesia.
Analisis Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Inklusi Keuangan terhadap Kinerja Keuangan UMKM Mayndarto, Eko Cahyo
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6653

Abstract

Low financial literacy in utilizing financial applications or limited access to capital illustrates the real conditions of MSMEs in South Jakarta. This study aimed to analyze the ability to prepare financial reports, financial literacy, and financial inclusion on the financial performance of MSMEs in South Jakarta. MSME financial performance is a crucial factor in maintaining business sustainability amidst the competition and dynamics of the urban economy. The research method used a quantitative method to collect data using a questionnaire distributed to MSMEs in South Jakarta. The sample size was 93 respondents. The data were analyzed using multiple linear regression analysis to test the influence of each independent variable on financial performance. The partial results indicate that the ability to prepare financial reports, financial literacy, and financial inclusion have a significant positive influence on MSME financial performance. The Adj. R2 obtained a value of 59.6%. From the results, the ability to prepare financial reports, financial literacy, and financial inclusion simultaneously have a significant positive influence on financial performance. These results indicate that if financial understanding is improved, financial recording and reporting skills, as well as financing for financial services can encourage more effective and sustainable business management.
Co-Authors Afin, Ach. Ahmad Syifaudin Anastasia Susty Ambarriani andrew shandy utama, andrew shandy Arijanti, Susi Arum Ardianingsih Bakri, Asri Ady Carolin, Melenia Dinsar, Arfandy Djaini, Aditya Djibran, Moh. Muchlis Eko Meiningsih Susilowati Etty Murwaningsari Evianti, Dessy Fajar Wahyudi Utomo Fisy Amalia Harahap, Ida Haruni Ode Imron Natsir, Imron Insana, Dwi Rorin Mauludin Judijanto, Loso M. Ridlwan Hambali Mega Arisia Dewi Miftakhul Huda Nekky Rahmiyati Nendissa, Sandriana J Ningsih, Tri Widyastuti Nugraha, Erik Puspa, Eka Septariana Rini Novianti Sampe, Ferdiandus Siyamsih, Dwi Sri Imaningati Tuti Dharmawati Wawan Supriyanto