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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi dan Kebijakan Publik Indonesia Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Economics and Management Research Indonesian Journal Economic Review (IJER) TOFEDU: The Future of Education Journal Jurnal Pengabdian dan Inovasi Masyarakat Jurnal Pengabdian Masyarakat Indonesia
Dian Ariani
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Digital Competency-Based Recruitment and Human Resource Performance in Micro, Small, and Medium Enterprises Dian Ariani; Sugeng Karyadi; Asep Suherman; Dicky Jhon Anderson Butarbutar; Indra Rustiawan
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.840

Abstract

The dynamic development of the global and national economy in recent decades has had a significant impact on the existence and sustainability of micro, small, and medium enterprises. On the one hand, fluctuating economic growth often requires small business owners to continuously adapt to uncertain changes in consumer purchasing power. The purpose of this study is to theoretically analyze digital competency-based recruitment and human resource performance in micro, small, and medium enterprises. To answer or achieve the objectives of this study, a qualitative research approach based on theoretical concepts with the assistance of secondary data sources was used. The research results show that digital competency-based recruitment in micro, small, and medium enterprises is no longer about finding candidates with impressive academic degrees, but rather about finding talent with practical, adaptive skills and the ability to directly impact the business's digital ecosystem. Human resource performance analysis in micro, small, and medium enterprises has unique characteristics compared to large corporations. In the micro, small, and medium enterprise sector, human resources are often required to be multidimensional, with one employee handling several functions, while limited financial resources often lead to the neglect of formal performance appraisal systems.
THE INFLUENCE OF CAPITAL INTENSITY AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM Helmina BR Ginting; Rudi Ginting; Dian Ariani; Rulyenzi Rasyid; Sri Wahyuni Israfatin Bobihu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hww15t03

Abstract

Accounting conservatism is a cautious attitude in responding to future uncertainty by recognizing expenses and liabilities as soon as possible, but only recognizing revenue and assets when they are certain to be received. Accounting conservatism in Indonesia is still very low. The purpose of this study is to find empirical evidence of the influence of capital intensity and growth opportunities on accounting conservatism. This study uses a quantitative approach using panel data regression. Using secondary data from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX), the data was processed numerically. The Indonesian Consumer Cyclical Sector listed on the IDX for the 2020-2023 period constituted the study population, and a purposive sampling method was used to determine the sample size. In this study, eighty samples from twenty Consumer Cyclical Companies were selected. Eviews 12 was used for data analysis, and a random effects model (REM) was used for the research model. The results show that capital intensity does not affect accounting conservatism. Meanwhile, growth opportunities have a positive and significant effect.
The Impact of Digital Payment Systems on the Income of Micro, Small, and Medium Enterprises in Aceh Barat Regency (Case Study of Johan Pahlawan District) Syamsul Muarif; Syahril Syahril; Okta Rabiana Risma; Dian Ariani; Noval Suhendra
The Future of Education Journal Vol 4 No 9 (2025): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1313

Abstract

The development of digital technology has driven the transformation of payment system across various economic sectors, including micro, small, and medium enterprises (MSMEs). However, the adoption of Digital Payment in west Aceh Regency, particularly in Johan Pahlawan District, remains limited despite its potential to enhance transaction efficiency and business income. The purpose of this research is to examine how Digital Payment adoption impacts the income of MSMEs in Johan Pahlawan District. Employing a quantitative methodology, primary data were gathered via questionnaires distributed to 100 MSME operators who utilize Digital Payment systems. Data analysis was conducted using simple linear regression, revealing that the implementation of Digital Payment exerts a significant and positive influence on MSME revenues These findings suggest that increased utilization of Digital Payment systems can support income growth among MSMEs, although its contribution is not yet dominant. Therefore, Digital Payment can be concluded as one of the supporting factors in improving MSMEs income performance at the local level.
THE EFFECT OF OPERATING CAPACITY, OPERATING CASH FLOW, AND SALES GROWTH ON FINANCIAL DISTRESS IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024 Asy-Syura; Windi Anggriyani; Mardiaton; Cut Sri Firman Hastuti; Dian Ariani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 6 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22661589

Abstract

This study aims to analyze the effect of operating capacity, operating cash flow, and sales growth on financial distress, which is proxied by the interest coverage ratio (ICR), in manufacturing companies listed on the Indonesia Stock Exchange during the period 2022–2024. A quantitative approach was employed using secondary data obtained from corporate financial statements. The sampling technique applied was purposive sampling, resulting in 267 observational data points. Data analysis was conducted using panel data regression with the assistance of EViews 13 software. The findings reveal that operating capacity, operating cash flow, and sales growth have a positive and significant effect on the interest coverage ratio (ICR). These results indicate that higher operating capacity, operating cash flow, and sales growth lead to a higher interest coverage ratio, reflecting an improved ability of firms to meet interest payment obligations and thereby reducing the risk of financial distress.
Co-Authors Agnes Soukotta Anggita Permata Yakup Asep Suherman Asy-Syura Cakranegara, Pandu Adi Cut Sri Firman Hastuti Cut Sri Firman Hastuti Desy Al-Ftryanti Dicky Jhon Anderson Butarbutar Ellina Rienovita H. M. Anwar Harimurti Wulandjani Helmina Br Ginting Herni Utami Rahmawati Indra Rustiawan Irwan Moridu Jacomina Vonny Litamahuputty Junus Paulus Patty Luh Komang Candra Dewi Mardiaton Mardiaton Mardiaton, Mardiaton Muhammad Irvan Muhammad Syafri Noer Soetjipto Noval Suhendra Okta Rabiana Risma PA. Andiena Nindya Putri Ratnawita Rifqah Harahap Rimal Maldani Rudi Ginting Rulyenzi Rasyid Sandy Kurniawan Santy Nururly Sri Wahyuni Israfatin Bobihu Sugeng Karyadi Syahril Syahril Syamsul Muarif Windi Anggriyani Windi Novia Ratri Wardhani