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All Journal Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Akuisisi : Jurnal Akuntansi Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan JIIP (Jurnal Ilmiah Ilmu Pendidikan) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Literasi Akuntansi Jurnal Economica: Media Komunikasi ISEI Riau Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi Jambi Accounting Review (JAR) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI Jurnal Simki Economic Amnesty: Jurnal Riset Perpajakan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Teguh Erawati
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Tingkat Pendidikan, Kualitas SDM, Informasi dan Sosialisasi terhadap Penyusunan Laporan Keuangan di Kabupaten Kulon Progo Marhaenna Nareswari Nugrastuti; Teguh Erawati
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.129

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are capable of creating very board employment opportunities. However, MSMEs actors often face obstacles, one of wich is in preparing financial reports. This research has purpose to determine the influence of Education Level, Human Resource Quality, Information and Socialization on the understanding of MSMEs financial statement based on SAK – MSMEs in Kulon Progo regency. The population of this research is MSMEs actors with a sample of 100 MSMEs actors located in Kulon Progo Regency. The data collection method uses a questionnire via Google Form by providing a ramdon sampling technique for the respondents. The result of this research indicated thet the level educatin, human reesource quality, information and socialization have a positive and significant on the understanding of MSMEs financial statement preparation based on SAK – MSMEs.
Pengaruh Intellectual Capital terhadap Kinerja Perbankan dengan Sustainable Growth Rate sebagai Variabel Intervening Teguh Erawati; Suyanto; Maghfirotus Shafira
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.284

Abstract

Purpose: This study aims to analyze the effect of human capital, capital employed, and structural capital on banking performance, with the sustainable growth rate as an intervening variable in banks in Indonesia listed on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consist of all This study uses a quantitative approach with panel data regression analysis as the analytical tool. The research population consists of all conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. The research sample was determined using documentating, resulting in 29 banks that met the data completeness criteria. Thus, 145 data points were obtained. Data processing was carried out using EViews 12. Finding: This study found that intellectual capital, proxied through human capital efficiency, structural capital efficiency, and capital employed efficiency, plays an important role in driving the sustainable growth rate of banks. Furthermore, the sustainable growth rate is proven to affect banking performance, measured using Return on Assets (ROA). These findings indicate that sustainable growth acts as a linking mechanism between the management of intellectual assets and the improvement of banks' financial performance. Novelty: The novelty of this research lies in the use of the sustainable growth rate as an intervening variable in explaining the mechanism of the impact of intellectual capital on banking performance. This study provides empirical evidence based on panel data of Indonesian banks for the 2020–2024 period, which is still relatively limited in previous literature.
Dampak Fintech Terhadap Kinerja Keuangan UMKM Di Mediasi Oleh Digitalisasi dan Di Moderasi Oleh Praktik Keberlanjutan Suyanto Suyanto; Enggar Dwi Kharisma; Teguh Erawati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.397

Abstract

Purpose: This study investigates the impact of financial technology (fintech) adoption on the financial performance of Micro, Small, and Medium Enterprises in Yogyakarta, Indonesia. Specifically, it examines the mediating role of business digitalization and the moderating influence of sustainability practices on this relationship. Method: Employing a quantitative research design, primary data were gathered via structured questionnaires from 155 MSME owners and managers in Yogyakarta who utilize fintech in their business operations. The data were analyzed using Partial Least Squares Structural Equation Modeling via SmartPLS, encompassing measurement model assessment, structural model evaluation, and hypothesis testing. Finding: The results demonstrate that fintech adoption exerts a positive and statistically significant influence on both business digitalization and MSME financial performance. Furthermore, business digitalization is positively and significantly associated with improved financial performance, serving as a partial mediator in the relationship between fintech utilization and financial performance. Additionally, sustainability practices significantly moderate this relationship, specifically attenuating the positive effect of business digitalization on MSME financial performance. Novelty: The novelty of this research lies in the integration of business digitalization as a mediator and sustainability as a moderator within a comprehensive model, providing nuanced insights into the dynamics of fintech adoption and financial performance within the MSME sector in Yogyakarta.
Co-Authors Ade Asriny Y Tanggu Adelia Fatihah Rahmayanti Afri Yanto Akhnes Noviyanti Anastasia Olu Angelia Merizi Guiliani Rauth Anisya Dewi Rahmawati Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Apri Ani Rahayu Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Rahmawati Dini Desviani Diyah Rahayu Elisabet Anjela Prabadianti Elisabeth Lusitania Lota Losor Enggar Dwi Kharisma Enggar Kartika Cahyaning Ester Kewa Kelep Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hadri Kusuma Hadri Kusuma Hadri Kusuma Hana Herlina Hermina Bafa Hildegardis Olci Herawati Ika Susanti Ila Faizun Nisa' Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah Kirana Andriane kotilda Contesa Jena Lia Indah Sari Lisna Setyaningrum Maghfirotus Shafira Marhaenna Nareswari Nugrastuti Maria Barek Welan Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Nalaya Anggi Fadia Naomi Peda Lado Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Olga Olivia Tiwa Making Pristin Prima Sari Putri Intan Oktavyani Putri Karina Sio Rehan Nursetiawan Reni Listyawati Reni Listyawati Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Safira Miftahul Jannah Sintiya Arum Sari Sisilia Stefani Wuarlela Sri Ayem Sri Hermuningsih Suci Imroatun Wahyu Ningsih Suyanto . Syafiya Fathiyannida Titi Swantari Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Widiyati Utami Yasinta Agatha Cahya Yuli Astuti Yunita Dete Zahra Inayah Atifah