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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Progress: Jurnal Pendidikan, Akuntansi dan Keuangan SOLUSI Widya Akuntansi dan Keuangan Cakrawala Repositori Imwi International Journal of Economy, Education and Entrepreneurship (IJE3) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Winter Journal: IMWI Student Research Journal International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal Of Human And Education (JAHE) Ekonom : Jurnal Ekonomi dan Bisnis COUNT: Journal of Accounting, Business and Management Analisa: Jurnal Manajemen dan Akuntansi
Zulkarnain Zulkarnain
Institut Manajemen Wiyata Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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THE INFLUENCE OF DIGITAL TRANSFORMATION, DIGITAL FINANCIAL INCLUSION, AND FINANCIAL LITERACY ON THE PERFORMANCE OF MSME ACTORS WITH DISABILITIES IN JABODETABEK Krisnandika, Verina Ruth; Zulkarnain
Count : Journal of Accounting, Business and Management Vol. 3 No. 2 (2025): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v3i2.212

Abstract

MSMEs serve as the backbone of the economy in Indonesia. As a result of the COVID-19 pandemic in 2020, many of the MSME sectors began to digitalise, but these MSMEs have various obstacles that have an impact on the growth of MSME performance when transforming to digitalisation, especially financial management constraints. This study was conducted to empirically prove the effect of digital transformation, digital financial inclusion, and financial literacy on the performance of MSME actors with disabilities. This study uses an associative quantitative approach with a sample size of 30 MSME actors with disabilities. The sampling technique used in this study was simple random sampling technique. The instrument used was a questionnaire. The analytical tool used was SPSS version 25. The results of this study are (1) digital transformation has no effect on the performance of MSME actors with disabilities; (2) digital financial inclusion has an effect on the performance of MSME actors with disabilities; and (3) financial literacy has no effect on the performance of MSME actors with disabilities. The limitations in this study are the research variables to examine the effect on the performance of MSME actors with disabilities, namely digital transformation, digital financial inclusion, and financial literacy, while there are many other variables not examined in this study that affect the performance of MSME actors with disabilities.
THE ROLE OF INFORMATION TECHNOLOGY, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCES COMPETENCE IN IMPROVING THE VALUE ADDED (VAIC) PERFORMANCE OF STATE-OWNED ENTERPRISES IN INDONESIA Mutiara, Talita; Hardianto, Ade Manggala; Z Zulkarnain, Z Zulkarnain; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 6 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i6.389

Abstract

This research is motivated by the importance of increasing value added in public sector companies in Indonesia, particularly state-owned enterprises (SOEs), through optimizing information technology, improving the effectiveness of internal control systems, and improving human resource competency. The main objective of this study is to analyze the partial and simultaneous effects of these three variables on company value added. This study uses a quantitative approach with secondary data obtained from the annual reports and financial statements of 20 state-owned enterprises (BUMN) for the period 2019–2023, and processed using panel data regression analysis with a Random Effect model. The results show that information technology and human resource competency have a positive and significant effect on value added, while internal control systems have a positive but insignificant effect. Simultaneously, these three variables have a substantial effect on increasing value added, with an Adjusted R² value of 96.35%. This finding confirms that digital transformation and strengthening human resource capacity are key factors in creating added value and increasing the competitiveness of SOEs in the modern era.
FINANCIAL STRESS AND ITS IMPACT ON RISKY CREDIT BEHAVIOUR: EVIDENCE FROM GENERATION Z PAYLATER USERS IN SUKABUMI Selviana, Neng; Zulkarnain, Zulkarnain
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.414

Abstract

This study aims to examine the effect of financial stress on risky credit behaviour among Generation Z paylater users in Sukabumi City. A quantitative method was applied using a questionnaire distributed to 397 respondents. The data were analysed using multiple linear regression with SPSS 27. The results show that financial stress has a positive and significant effect on risky credit behaviour. This means that individuals experiencing higher financial stress tend to make impulsive financial decisions, such as borrowing excessively or delaying payments. The coefficient of determination (R²) value of 0.173 indicates that financial stress explains 17.3% of the variation in risky credit behaviour, while other factors explain the rest. This finding highlights the importance of managing financial pressure to prevent irresponsible credit usage among Generation Z in the digital era.
Co-Authors Abidin, Bj Zaenal Ade Manggala Hardianto, Ade Manggala Akhmad Yani Ani Marlina Ce Gunawan Chrisulianti, Rizki Derdjo Djony Saputro Elvan Alvian Iskandar Hamdalah, Farhan Krisnandika, Verina Ruth lala Novikasari Maulana, M Afrizal Melly Fuji Astuti Mutiara, Talita Nabila, Afinda Naomi Nababan Neng Selviana Ningrum, Dahlia Anggyastuti Novitasari, Yuli Nur Asiah Nuru Riani Regina Syahara Rezka Andriansyah Rida Farida Ryan Kurniawan Seli Nurdianti Seli Nurdianti Siti Annisa Failasufi Siti Mariyam Siti Maryam siti nurlela Sonivia Gunawan Sri Haryanti Sri Haryanti Sukmanadya, Yurissa Thalib, Desinta Arnetti Trisa Inna Fitriyani Umban Adi Jaya Widi Nurdiati Wijaya, Bambang Somantri Wuri Mirawati