Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi TSM International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Winnie
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Winnie; Mulyana, Ricky Aprilianto
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2165

Abstract

The purpose of this research was to determine the effect of independence commissioners, managerial ownership, institutional ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earning management. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The number of research samples is 153 companies. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of the Indonesia Stock Exchange. The data are tested and analyzed using multiple regression methods. The results of this study indicate that there is no influence between independence commissioners, managerial ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earnings management, while institutional ownership variables have an influence on earnings management.
QRIS, P2P LENDING, AND MSME SUSTAINABILITY: THE MEDIATING ROLE OF CAPITAL STRUCTURE Sindy; Winnie; Erica Mentari Br Purba; Rafida Khairani; Nasib
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.755

Abstract

This study examines the impact of QRIS and peer-to-peer (P2P) lending on the sustainability of micro, small, and medium enterprises (MSMEs), with capital structure as a mediating variable in Medan Petisah. The rapid development of digital financial services has provided new opportunities for MSMEs to improve financial access and operational efficiency. This research employs a quantitative approach using survey data collected from MSME actors. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that QRIS and P2P lending have a significant positive effect on capital structure and MSME sustainability. Furthermore, capital structure partially mediates the relationship between financial technology usage and business sustainability. These findings indicate that digital financial adoption not only enhances access to funding but also improves the financial structure of MSMEs, contributing to long-term sustainability. This study provides empirical evidence on the role of financial technology in strengthening MSME performance in urban areas.
Co-Authors Erica Mentari Br Purba Mulyana, Ricky Aprilianto Nasib Rafida Khairani Sindy