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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Apollo: Journal of Tourism and Business INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Mulyatno, Roni
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Economics, Econometrics & Finance Social Sciences

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The Influence of Self-Efficacy, Social Media, and Financial Literacy on The MSMEs Performance in Cirebon City Mubarokah, Ummi; Refanza Ginting, Marchielo; Mulyatno, Roni
Apollo: Journal of Tourism and Business Vol. 3 No. 1 (2025): January 2025
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v3i1.437

Abstract

MSMEs sector become the most dominant sector in Indonesian economic structure due to its contribution to Gross Domestic Product (GDP). Currently, MSMEs often experience difficulties in adapting to technology, inability to manage finances, and low self-confidence in managing a business. This research aims to determine the extent of self-efficacy, social media, and financial literacy can influence the MSMEs performance. The population in this study is micro, small, and medium enterprises (MSMEs) are located in Cirebon City. Purposive sampling is a technique used to calculate the minimum sample that can be processed using the Slovin‘s formula. This is a quantitative research study using primary data of 100 samples. The data is analyzed through multiple linear regression, along with f-test, t-test, and the coefficient of determination (R2). The result of the research show that social media and financial literacy have a significant effect on the MSMEs performance, while self-efficacy does not affect the MSMEs performance. The findings is expected to contribute to MSME actors to focus more on enhancing their digital and financial capacities to encourage business growth.
Analysis of Accounting Knowledge, Perception, and Business Scale on the Use of Accounting Information Among MSMEs (UMKM) Actors in Cirebon City As'Ad, Akmal; Najmi, Muhamad; Saputra, Rizal; Mulyatno, Roni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4907

Abstract

This study analyzes the effect of accounting knowledge, perceptions, and business scale on the use of accounting information in MSMEs in Cirebon City. Using quantitative methods with multiple linear regression, data were collected from 97 MSME respondents with annual revenue of at least Rp 50 million. Data collection was conducted during February-March. The results showed that accounting knowledge has a significant effect on the use of accounting information, while perception and business scale do not have a significant effect individually. However, the overall model is valid, indicating that all variables collectively have an impact on the use of accounting data. The findings support the importance of improving accounting literacy among MSMEs to improve financial decision-making.
Faktor-faktor yang mempengaruhi risk manajemen disclosure pada perusahaan manufaktur Mulyatno, Roni; Qodriani, Laela; Hidayat, Firman
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 1 (2023): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i1.2465

Abstract

Risk manajement disclosure merupakan salah satu faktor informasi yang dibutuhkan oleh  investor dan para pengguna lainya dalam pengambilan keputusan. Rendahnya pengungkapan risiko secara sukarela masih menjadi salah satu perhatitan para peneliti. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi risk manajement disclosure pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2019-2021 dengan metode purposive sampling di peroleh sampel 35 perusahaan. Metode statistik yang digunakan untuk menganalisis menggunakan analisis regresi berganda. Variabel yang digunakan adalah ukuran perusahaan, ukuran dewan komisaris dan leverage sebagai variabel bebas dan risk manajemen disclosure sebagai variabel terikat. Hasil penelitian menunjukan bahwa secara parsial ukuran perusahaan dan leverage tidak ada pengaruh sedangkan ukuran dewan komisaris berpengaruh terhadap risk manajement disclosure
Co-Authors As'Ad, Akmal Firman Hidayat Mubarokah, Ummi Najmi, Muhamad Qodriani, Laela Refanza Ginting, Marchielo Saputra, Rizal