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Peran Aspek Hukum Akuntansi, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan Dan Minuman di Bursa Efek Indonesia Dorce Doan; Ade manggala Hardianto; Zahra Malinda Putri; Ce Gunawan; Yuli Novitasari
Jurnal Adijaya Multidisplin Vol 3 No 5 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Ketidakharmonisan antara ketatnya penerapan regulasi pasar modal dengan masih terjadinya berbagai pelanggaran menunjukkan belum optimalnya efektivitas pengawasan di sektor tersebut. Kondisi ini berpotensi menurunkan nilai perusahaan karena menurunnya kepercayaan investor serta meningkatnya risiko dan beban kepatuhan yang harus ditanggung. Penelitian ini bertujuan untuk menganalisis pengaruh aspek hukum akuntansi, profitabilitas, leverage, dan ukuran perusahaan terhadap nilai perusahaan pada subsektor manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode regresi data panel. Sampel terdiri dari 12 perusahaan yang dipilih melalui teknik purposive sampling, sehingga diperoleh total 60 observasi. Data penelitian bersumber dari laporan keuangan tahunan perusahaan sebagai data sekunder. Hasil analisis menunjukkan bahwa secara parsial, variabel aspek hukum akuntansi, profitabilitas, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen terbukti memberikan pengaruh signifikan terhadap nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan struktur modal yang optimal serta kepatuhan terhadap prinsip-prinsip hukum akuntansi mampu meningkatkan kepercayaan investor, memperkuat transparansi pelaporan keuangan, dan mendorong peningkatan nilai perusahaan di pasar modal Indonesia.
Technology adoption as a pathway to financial inclusion in the digital economy: A study of Indonesian SME’s Febriyanti, Intan Rike; Herdiani, Herni; Gunawan, Ce; Zahra, Zalfa Alifah
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6852

Abstract

Financial inclusion remains a pressing challenge for Indonesian MSMEs, with nearly 70% of enterprises still facing limited access to formal financial services. In the era of rapid digital transformation, the digital economy presents an opportunity to reduce this gap by enabling broader access through technology-driven platforms. This study aims to examine the influence of the digital economy on financial inclusion, as well as to investigate the mediating role of technology adoption based on the Technology Acceptance Model (TAM). Utilizing a quantitative research design, data were collected through a validated questionnaire from 350 MSME actors in Sukabumi, Indonesia. Structural Equation Modeling using Partial Least Squares (SEM-PLS) was applied to analyze both the measurement and structural models. The results reveal that the digital economy significantly affects both financial inclusion and technology adoption. Furthermore, technology adoption has a positive and significant impact on financial inclusion, and also serves as a partial mediator between the digital economy and financial inclusion. These findings underscore the critical role of behavioral acceptance in the successful implementation of digital financial services. This study contributes to the development of an integrated framework that combines structural and behavioral perspectives, offering practical insights for policymakers and digital service providers aiming to foster inclusive economic growth through technology-driven financial access.
Marketing Knowledge Management dan Inovasi Media Digital sebagai Determinan Kinerja UMKM Gunawan, Ce; Raspati, Galih
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

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Abstract

This study aims to examine the influence of Marketing Knowledge Management (MKM) and Digital Media Innovation on SME Performance within the context of digital economic transformation in Indonesia. The research is motivated by the growing need for digitalization among small and medium enterprises (SMEs), which is often constrained by limited knowledge management capabilities and uneven technological innovation adoption. A quantitative associative approach was employed, utilizing primary data collected through questionnaires from 100 SME owners in West Java Province. Multiple regression analysis was conducted to test the relationships among variables. The results indicate that digital media innovation has a positive and significant effect on SME performance, while MKM does not show a direct significant impact, although it may exert an indirect influence through digital innovation. These findings reinforce the Resource-Based View and Dynamic Capability Theory, emphasizing that knowledge-based and technology-driven innovation constitute key strategic resources for enhancing competitive advantage among SMEs. Theoretically, this research contributes to expanding the understanding of the synergistic relationship between marketing knowledge management and digital innovation in improving business performance. Practically, the study implies that SMEs should strengthen their digital capabilities and integrate knowledge management strategies with digital innovation practices to achieve sustainable growth in a knowledge-driven economy.