Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Worksheet : Jurnal Akuntansi Jurnal Akuntan Publik JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Mirna Dyah Praptitorini
Universitas Diponegoro
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Peran Inklusi Keuangan Dalam Memediasi Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Semarang Astohar Astohar; Mirna Dyah Praptitorini; Maulana Ihsan Yusufi Suyatno; Jumlatul Aulia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2682

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (developing) research by adding financial literacy variables. The object of this research was carried out on MSMEs in Semarang City with a final sample size of 144 using the cluster random sampling method (per sub-district). The analysis tool uses a regression equation test with a mediation test using the Sobel test. The research results show that the variables fintech, financial literacy, financial inclusion of MSMEs and MSME performance in Semarang City have sufficient values ​​in the interval 2.33 to 3.65, with MSME performance with the highest average. The fintech and financial literacy variables have been proven to have a positive and significant effect on the financial inclusion of MSMEs in Semarang City. Fintech, financial literacy and financial inclusion of MSMEs have proven to influence the performance of MSMEs in Semarang City. MSME financial inclusion has been proven to mediate the influence of financial literacy on MSME performance in Semarang City, however, financial inclusion has not been proven to mediate the influence of fintech on MSME performance.
STRATEGI PENERAPAN EKONOMI ISLAM BERBASIS DIGITAL UNTUK MENCAPAI TUJUAN PEMBANGUNAN BERKELANJUTAN (SDGs) Maulana Ihsan Yusufi Suyatno; Mirna Dyah Praptitorini; Anisa Kusumawardani; Astohar Astohar; Dhian Andanarini Minar Savitri
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6173

Abstract

This study aims to explore strategic digital implementations of Islamic economic principles to support the achievement of Sustainable Development Goals (SDGs). The research uses a qualitative descriptive approach through a literature review of peer-reviewed journals and policy documents, combined with an analysis of current digital platforms in Islamic finance. The findings show that digitalization in Islamic economics has the potential to improve financial inclusion, zakat and waqf management, and encourage responsible investment, thereby aligning with multiple SDG targets. The findings highlight the urgent need for synergistic collaboration among stakeholders to digitize Islamic economic instruments for broader socio-economic impact.
GENDER,GROWTH, AND EARNINGS QUALITY:POTRET LAPORAN KEUANGAN SEKTOR KESEHATAN 2021-2024 Emiliana Eva; Mirna Dyah Praptitorini
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8347

Abstract

This study aims to analyze the effect of earning growth, the reputation on public acconting firms(PAFs),firm size,and female CEOs on earnings quality. Earnings quality is an important indicator in assessing the reliability of earning information that reflects a company’s actual economic condition. This study is based on agency theory,which explains the potential conflict of interest between management and shareholders,thereby emphasizing the need of effective monitoring mechanisms to improve earnings quaity. The population of this study consists of healthcare sector companies lited on the indonesia stok exchange (IDX) during the 2021-2024 period. The sampling technique used is purposive sampling,resulting in asample of companies that meet the research criteria. The data used are secondary data obtained from companies’ financial statements and annual reports. Multiple linear regression analysis is employed as the data analysis method. Earnings quality ia measured using the ratio of operating cash flow to net reputation of PAFs and CEOs are measured using dummy variables, and firm size is measured using the natural logarithm of total asset. From the research results, it can be concluded that profit growth, KAP reputation, company size, and female CEOs have a negative and significant effect on profit quality. 
Co-Authors Anisa Kusumawardani Astohar Astohar DHIAN ANDANARINI MINAR SAVITRI Emiliana Eva Jumlatul Aulia