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Journal : Jurnal Ilmiah Edunomika (JIE)

PENGARUH FINTECH DAN ECCOMERCE TERHADAP KINERJA KEUANGAN UMKM DI INDONESIA HM Ridlwan Hambali; Sandriana J Nendissa; Eko Cahyo Mayndarto; Moh. Muchlis Djibran; Arfandy Dinsar
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 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) Rini Novianti; Asri Ady Bakri; Eko Cahyo Mayndarto; Tri Widyastuti Ningsih; Mega Arisia Dewi
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.