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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan KACANEGARA Jurnal Pengabdian pada Masyarakat JURNAL PENDIDIKAN TAMBUSAI JIA (Jurnal Ilmiah Akuntansi) Ekonis : Jurnal Ekonomi dan Bisnis eCo-Buss Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Ilmiah Sultan Agung Jurnal Pengabdian Masyarakat dan Riset Pendidikan Riset Akuntansi dan Keuangan Indonesia Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Finance and Islamic Banking Accounting Analysis Journal Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
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The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1 Chrisna Suhendi; Luluk Muhimatul Ifada; Rita Rosalina
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.287

Abstract

Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization.  Results:  The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.
Pengaruh Penggunaan Aplikasi Akuntansi Digital Terhadap Efektivitas Pengelolaan Keuangan UMKM di Purwodadi Dengan Literasi Keuangan Sebagai Variabel Moderasi: Penelitian Lusi Permata Sari; Luluk Muhimatul Ifada
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4917

Abstract

Penelitian ini menganalisis pengaruh penggunaan aplikasi akuntansi digital terhadap efektivitas pengelolaan keuangan UMKM di Purwodadi dengan literasi keuangan sebagai variabel moderator. Pendekatan kuantitatif digunakan melalui survei terhadap pelaku UMKM pengguna aplikasi akuntansi digital yang dipilih secara purposive. Analisis data dilakukan menggunakan regresi moderasi. Hasil penelitian menunjukkan bahwa penggunaan aplikasi akuntansi digital berpengaruh positif dan signifikan terhadap efektivitas pengelolaan keuangan UMKM. Literasi keuangan terbukti memperkuat hubungan tersebut, sehingga pemanfaatan teknologi akuntansi digital menjadi lebih optimal ketika didukung oleh tingkat literasi keuangan yang memadai. Temuan ini memperkuat perspektif Resource-Based View dalam konteks UMKM serta memberikan implikasi praktis bagi peningkatan pengelolaan keuangan yang berkelanjutan.
Analisis Penerimaan Financial Technologi terhadap UMKM melalui Inklusi Keuangan di Kota Semarang: Penelitian Luthfia Nurul Ichsani; Luluk Muhimatul Ifada
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5255

Abstract

MSMEs play a strategic role in the Semarang City economy, and the development of financial technology presents an opportunity to expand financial access and maintain business sustainability. This study aims to examine the effect of fintech adoption on MSME sustainability, with financial inclusion as a mediating variable. The method used was a quantitative approach through a survey of 134 MSME fintech users using purposive sampling. The analysis results indicate that fintech adoption has a positive and significant effect on financial inclusion and MSME sustainability. Financial inclusion has also been shown to positively influence MSME sustainability and mediate the relationship between fintech adoption and business sustainability. These findings confirm that fintech adoption supported by increased financial inclusion can strengthen the sustainability of MSMEs in Semarang City.
The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1 Chrisna Suhendi; Luluk Muhimatul Ifada; Rita Rosalina
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.287

Abstract

Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization.  Results:  The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.
Determinants of Goverment Financial Statement Quality Likelihood in Indonesian Nurcahyono, N; Ifada, Luluk Muhimatul
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.56550

Abstract

This research aims to analyze the factors determining the quality of local government financial report information during the pandemic, with its interaction with external pressure, environmental uncertainty, internal control and technology implementation on financial statement quality.  The data was obtained within the Central Java Provincial Government from 20 October 2021 to 15 February 2022 using a survey method. The questionnaire responses were 257 from 35 Regional Government Organizations—data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS). The research results show that HR competency, compliance with accounting standards, information technology, internal pressure, environmental uncertainty and internal control directly affect the quality of financial report information during the pandemic. It was also found that external pressure and internal control were mediating variables that increased the relationship between variables. The greater the external pressure and the better the implementation of internal control, the better the quality of financial report information will be, as evidenced by an increase in R-square of 20 per cent.  Theoretical implications confirm stewardship theory and can be used practically as material for government consideration to improve the quality of financial report information. The novelty of our research also lies in the use of environmental and economic uncertainty variables that occurred in Indonesia during the COVID-19 period. Hence, this research discusses the quality of financial reports comprehensively by combining various elements related to government regulations, company factors and psychological factors of accountants who are research respondents.
Co-Authors Acep Komara Andwiani Sinar Asri Ardhani, Lotus Jatra Ardian Adhiatma Azka Falih Chafsya, Lathfia Arrosikha Chrisna Suhendi Chrisna Suhendi Chrisna Suhendi Devi Permatasari Dewi Sekar Sari Fachrunnisa, Olivia Fathimatuzzahro, Fathimatuzzahro Fatmasari Sukesti Hendar Hendar Indarti, Maria Goretti Kentris KAWITRI, Aureola Beatriz Ken Sudarti Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad, Khoirul Kiryanto Kiryanto Kusumadewi, Nia Lisa Kartikasari Lusi Permata Sari Luthfia Nurul Ichsani Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh Mutoharoh, Mutoharoh Naila Najihah Naila Najihah Najihah, Naila Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Nurcahyono Nurcahyono, Nurcahyono Nurcahyono, N Olivia Fachrunnisa Retno Tri Handayani Rita Rosalina Rohmah, Faika Nur RR. Ella Evrita Hestiandari Rustam Hanafi Rustam Hanafi Rustam Hanafi sari, Lusi Permata Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Sutapa Syaifudin, Makhrus Ali Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya