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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi SENTRALISASI JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Jurnal Bisnis, Manajemen & Ekonomi Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Ekonomi, Manajemen, Akuntansi Journal of Society, Community and Business Development
Ira Hapsari
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Role of Digitalization in the Era of Society 5.0 on MSME Performance Defi Roshaliya; Nur Isna Inayati; Sri Wahyuni; Ira Hapsari
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

Abstract

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.
Pengaruh Struktur Modal Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Consumer Non Cyclicals Periode 2021-2024 Nisfi Laeli Soimah; Hadi Pramono; Sri Wahyuni; Ira Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19049

Abstract

Companies listed on the Indonesia Stock Exchange in the Consumer Non-Cyclicals subsector (food and beverage) from 2021 to 2024 will be the focus of this research, which tries to determine the effect of capital structure, leverage, and profitability on company value. Using a purposive sampling technique, this research draws from a pool of 326 observations drawn from financial reports as secondary data. Partially Least Squares (PLS) was used to analyse the data. Firm value and profitability are positively and significantly affected by capital structure, according to the study. Leverage boosts profits significantly but has little effect on the value of the company. The value of a company is positively and significantly affected by its profitability. Additionally, profitability mediates the impact of leverage on firm value overall and partly mediates the influence of capital structure on firm value.
Co-Authors Aldena Selavi Amelia Nabila Afra Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Astika Nurul Hidayah Attamimi, Zeehan Fuad Bima Cinintya Pratama Defi Roshaliya Depriska Lailatul Aroof Dhanti, Kurnia Ritma Dhea Vania Dominique Pijoh Edi Joko Setyadi Eka Sulistyaningsih Erna Handayani Erny Rachmawati Faizah Diah Hayuningtyas Fatimah Nafisati Nugraheni Fauzan Bahy Azzahra Fitriati, Azmi Hadi Pramono Hardiyanto Wibowo Hariyanto Wibowo Herlina Herlina Iis Ismatul Chotimah Ika Yustina Rahmawati Inayati, Nur Isna Irawan Randiprakarsa Iwan Fakhruddin Liana Mariam Ulfa M. Zaeni Lathif Mudjiyanti, Rina Muhammad Fikri Arrafi Mukhlis Prasetyo Aji Mukti Agung Wibowo Mukti Agung Wibowo Nanda Agustina Nisfi Laeli Soimah Novi Dirgantari Nur Isna Inayanti Pramurindra, Rezky Purnadi Purnadi Rifka Arofah Rizal Nurlail Akbar Safitri Mukaromah Sharla Aurellia Beryl Silvia Mutiara Prihanta Siti Nur Azizah Sri Wahyuni Suryo Budi Santoso Tiara Meilan Putri Tiara Pandansari Tukhfatul Aeny Via Nurul Izzah Vienka Ferenzha Salsabilla Wanda Nugroho Yanuarto Wima D Pragusta Yeni Shofiyatun Yulia Sukma Asih