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All Journal Dinamika Akuntansi Keuangan dan Perbankan SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ekonomi Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Manajemen Bisnis Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking Jurnal Manajemen dan Keuangan Laa Maisyir Jurnal Ekonomi Islam Journal of Indonesian Economy and Business Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) MODUS-Jurnal Ekonomi dan Bisnis Journal of Business Management Education (JBME) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan JRMSI - Jurnal Riset Manajemen Sains Indonesia EKONOMIS : Journal of Economics and Business International Journal of Social Science and Business Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL AKUNTANSI Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BASKARA: Journal of Business and Entrepreneurship Nusantara Hasana Journal Daengku: Journal of Humanities and Social Sciences Innovation BISMA (Bisnis dan Manajemen) Jurnal Akuntansi Keuangan dan Bisnis Relevance: Journal of Management and Business Jurnal Visi Manajemen (JVM) Economic Development Analysis Journal
Maria Rio Rita
Universitas Kristen Satya Wacana
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PENTINGKAH CORPORATE SOCIAL RESPONSIBILITY? KAJIAN PENGUNGKAPAN LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN Priscilla, Priscilla; Rita, Maria Rio
SEGMEN: Jurnal Manajemen dan Bisnis Vol 21, No 2 (2025): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v21i2.9141

Abstract

Penelitian ini menganalisis kausalitas kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, serta menguji peran Corporate Social Responsibility (CSR) sebagai variabel moderasi dalam model. Studi ini menggunakan teknik analisis regresi moderasi berbasis Partial Least Square yang diterapkan pada data dari tiga periode penelitian. Temuan menunjukkan bahwa kinerja lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan manufaktur pada jangka pendek, namun pengaruhnya menjadi negatif pada periode jangka panjang. Namun, pengungkapan lingkungan tidak berpengaruh positif terhadap kinerja keuangan yang mengidikasikan bahwa pengungkapan lingkungan yang dilakukan perusahaan dipersepsikan sebagai strategi greenwashing oleh investor. Selain itu, CSR sebagai variabel moderasi tidak mampu memperkuat pengaruh kinerja lingkungan terhadap kinerja keuangan. Namun, CSR dapat memoderasi pengaruh pengungkapan lingkungan terhadap kinerja keuangan pada jangkapanjang, dengan dampak negatif dalam jangka satu tahun ke depan tetapi menjadi positif dalam jangka dua tahun ke depan.Kata Kunci: kinerja lingkungan, pengungkapan lingkungan, kinerja keuangan, corporate social responsibility
Entrepreneurial finance: financing antecedents and SMEs performance Rita, Maria Rio; Wahyudi, Sugeng
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1497

Abstract

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.
Determinants of Decisions to Implement Digital Payments for MSME Actors: A Study of Technological, Organizational, and Environmental Theory Dewanto, Marcus; Rita, Maria Rio
MediaTrend Vol 18, No 2 (2023): OKTOBER
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v18i2.21821

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an essential role in the Indonesian economy. However, many MSME actors, particularly those in Salatiga City, have yet to integrate digital payments in their business operations. This study aims to identify the influence of technological aspect (perceived benefits of implementing the digital payments), organizational aspect (length of business operations), and environmental aspect (the presence of competitors) on the MSME actors’ decisions to implement  the digital payments in Salatiga City using the Technological, Organizational, and Environmental (TOE) Theory. By employing the logit regression analysis, the results of this study demonstrate that the TOE theory does not completely apply to the MSME actors’ decision-making behavior of implementing the digital payments in Salatiga City. Further, this study highlights that only the perceived benefits of implementing the digital payments of the technological aspect which have a positive and significant influence on the MSME actors’ decisions to implement the digital payments IN Salatiga City. Meanwhile, the organizational aspect of technology infrastructure and length of business operations, and the environmental aspect of the presence of competitors have been confirmed to have no influence. The policy implications of these findings suggest the government as the stakeholders to adopt policies related to the issues in implementing the digital payments and the Bank Indonesia program towards a cashless society in 2025, and there is a need to increase digital literacy for the MSME actors in Salatiga City to remain competitive in this increasingly fast era of technology advancement.
Inklusi Keuangan, P2P Lending dan Kinerja UMKM: Peran Moderasi Literasi Keuangan Aditya, Nathaniel Bima; Rita, Maria Rio
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1590

Abstract

This research aims to examine the influence of financial inclusion and peer to peer lending (P2P lending) on the performance of SMEs in the city of Salatiga, as well as testing the moderating effect of financial literacy. This research used 92 MSMEs in the city of Salatiga as the sample. Primary data were processed by using the Moderated Regression Analysis (MRA) technique. The study findings prove that: financial inclusion and P2P lending have a positive effect on MSME performance, then financial literacy strengthens the positive influence of financial inclusion and P2P lending on MSME performance. This study contributes to enriching literature in the field of financial management for MSMEs and can be a consideration for stakeholders and MSME players to improve business performance.
EFEK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN MELALUI MEDIASI MANAJEMEN LABA Saputra, Vioaldy Eprilian; Rita, Maria Rio; Sakti, Imanuel Madea
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5000

Abstract

This study aims to examine the effect of good corporate governance (GCG) on financial performance through earnings management mediation. The study was conducted on 19 State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2015-2019 period which were selected using the purposive sampling method. Testing the data using Partial Least Square (PLS), the results showed that GCG had no effect on financial performance, but GCG had a negative effect on earnings management. Furthermore, earnings management had no effect on financial performance. Finally, GCG was not found to have an effect on financial performance through earnings management. Keywords: good corporate governance; financial performance; earnings management ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan (Good Corporate Governance/GCG) terhadap kinerja keuangan melalui mediasi manajemen laba. Penelitian dilakukan pada 19 Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia periode 2015-2019 yang dipilih dengan metode purposive sampling. Pengujian data menggunakan Partial Least Square (PLS). Hasil menunjukkan bahwa GCG tidak berpengaruh terhadap kinerja keuangan, namun GCG berpengaruh negatif terhadap manajemen laba. Selanjutnya, manajemen laba tidak berpengaruh terhadap kinerja keuangan. Terakhir, GCG tidak ditemukan berpengaruh terhadap kinerja keuangan melalui manajemen laba. Kata kunci: tata kelola perusahaan; kinerja keuangan; manajemen laba
Pengaruh Likuiditas dan Profitabilitas Perbankan Syariah dengan Moderasi Efisiensi Operasional Febrista, Rizqa Ratna; Rita, Maria Rio
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i1.1982

Abstract

Sharia Commercial Banks will have high asset growth rates if they are balanced with a healthy bank performance. The distribution of financing illustrates the ability of bank liquidity that results in increased profitability. It turns out there are other factors that are suspected to affect the relationship between liquidity and profitability. This study is to examine the moderating effect of operational efficiency (BOPO) on the causal relationship between liquidity and profitability in Islamic banking. The results showed that banking efficiency was able to moderate the effect of liquidity on profitability. Banking efficiency is proven to strengthen the effect of liquidity on profitability in Islamic banking.
Investment Decisions on the Crowdfunding Platform Based on the Theory of Planned Behavior Yulandreano, Evan; Rita, Maria Rio
Jurnal Manajemen Bisnis Vol. 14 No. 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v14i1.16494

Abstract

Research aims: Few studies on crowdsourcing have been conducted concerning Indonesian investors and fund providers. This study, therefore, aims to examine the role of investment intentions by investors with the influence of attitudes, subjective norms, and perceived behavioral control for investment decisions and the role of investment intentions as mediating variables on the relationship between perceived behavioral control and investment decisions.Design/Methodology/Approach: The research sample involved 100 investor respondents on a crowdfunding platform that had obtained permission from the Financial Services Authority (OJK). The analysis in this study then utilized PLS-SEM with SmartPLS 3.0.Research findings: The study results demonstrated that while attitudes and perceived behavioral control positively affected investment intentions, subjective norms did not. Besides, perceived behavioral control positively affected investment intentions and crowdfunding investment decisions. Meanwhile, investment intention had a positive effect on crowdfunding investment decisions.Theoretical Contribution/Originality: This study used the Theory of Planned Behavior (TPB) to examine the role of investment intention by investors with the influence of attitudes, subjective norms, and perceived behavioral control for investment decisions and the role of intention as a mediating variable on the relationship between perceived behavioral control and investment decisions.Practitioners/Policy Implications: The implications of research in crowdfunding decision-making based on investors’ considerations are attitudes, perceived behavioral control, and investment intentions.Research Limitations/Implications: This research was limited to investment decisions in TPB-based crowdfunding only, so further research is needed to observe other aspects besides psychological factors, such as testing the level of education, income, gender, and others, that may strengthen investment decisions on the crowdfunding platform.
The Usage of Paylater Among College Students: The Role of Self-Control, Hedonistic Conformity, and Family Financial Education Nugrahanti, Yeterina Widi; Rita, Maria Rio; Restuti, Mitha Dwi; Hadiluwarso, Melina Alicia
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.23456

Abstract

Research aims: The increasing phenomenon of the unwise use of Paylater in society, even among college students, is interesting to review further. This study aims to test the role of self-control and hedonistic conformity with the moderation of family financial education on the use of Paylater by university students.Design/Methodology/Approach: Primary data was obtained through a survey involving 117 respondents who have or are currently using the Paylater service. Furthermore, the data was processed using the Partial Least Squares (PLS) method.Research findings: This study produced the following findings: hedonistic conformity was proven to have a positive effect on the use of Paylater in the full sample and in two sub-samples. This finding is in line with the TPB modification used in this research, hedonic conformity as a proxy for subjective norms has been shown to contribute positively to the use of Paylater among colleege students. Meanwhile, the role of family financial education has not been proven to moderate the regression path of self-control and hedonic conformity on the use of Paylater.Theoretical Contribution/Originality: This study contributes to enriching the literature on personal financial management, especially regarding the use of Paylater based on internal and external factors of students.Practitioners/Policy Implications: These results offer recommendations for personal financial management, especially for university students, to avoid the risk of being trapped by Paylater by paying attention to their social community and prioritizing family financial education.Research Limitations/Implications: Respondents were mostly undergraduate students, so this study cannot explain the dynamics of financial behavior among undergraduate and postgraduate students who have different demographic characteristics. Therefore, future research needs to analyze different sample groups to enrich the scientific perspective. Furthermore, to provide depth of analysis, this study proposes to add other internal aspects of the individual to the TPB theoretical framework (e.g.: perception of usury and financial risk tolerance). Last but not least, regarding the development of indicators from the family financial education variable that does not yet include personal debt management education items, hence this indicator can be added as a proxy for this variable to obtain in-depth measurements.
Bridging the Gender Gap in P2P Lending: How Financial and Digital Literacy with Entrepreneurial Orientation Drive MSME Success Mahastanti, Linda Ariany; Rita, Maria Rio; Sitorus, Destri Sambara
Jurnal Manajemen Bisnis Vol. 16 No. 2: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v16i2.26210

Abstract

Research Aims: This study investigates the impact of peer-to-peer (P2P) lending on the financial performance of micro, small, and medium enterprises (MSMEs) in Central Java, Indonesia, with a focus on gender-based sub-samples. While previous research has recognized P2P lending as an alternative financing source, this study uniquely explores the antecedent roles of financial literacy, digital literacy, and entrepreneurial orientation, and their consequences for financial performance.Design/Methodology/Approach: The research was conducted in Semarang Regency, Salatiga Municipality, and Surakarta Municipality, regions characterized by strong access to P2P platforms. Using purposive sampling, data was collected from 333 MSME respondents with prior P2P lending experience. Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation and a mediation analysis was employed to examine the relationships.Research Findings: The findings revealed that financial literacy and entrepreneurial orientation significantly influence P2P lending usage, whereas digital literacy does not. Gender does not generally moderate the relationships; however, a sub-sample analysis revealed that financial literacy plays a stronger role for women than men in accessing P2P lending. This indicates that female entrepreneurs rely more heavily on financial knowledge when making borrowing decisions. Overall, P2P lending use positively contributes to MSME performance.Theoretical Contributions/Originality: This study extends the Resource-Based View (RBV) Theory, conceptualizing financial and digital literacy as intellectual resources and entrepreneurial orientation as a strategic resource that enhances performance.Practitioner/Policy Implications: Policymakers must enhance MSME capabilities through financial literacy, entrepreneurial orientation, and digital literacy, in ensuring informed decisions, sustainable growth, innovation, adaptability, and stronger economic resilience.Research Limitations/Implications: A limitation included the lack of influence of digital literacy, suggesting that future research should incorporate the government’s role in addressing data security issues.
The Sources and Effects of Retirement Planning: An Empirical Study of Sandwich-Generation Employees in Indonesia Rita, Maria Rio; Nugrahanti, Yeterina Widi; Nastiti, Pambayun Kinasih Yekti
Media Ekonomi dan Manajemen Vol 39, No 2 (2024): July 2024
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v39i2.4878

Abstract

This research aims to analyze the retirement planning of employees belonging to the sandwich generation by considering financial literacy, collectivist culture, and family financial responsibility that promote financial and psychological well-being. We run the SEM-PLS to analyze the data from 200 sandwich-generation employees between 25-55 years old. The results demonstrate that financial literacy positively affects financial and psychological well-being, collectivist culture positively affects family financial responsibility, family financial responsibility affects retirement planning and psychological well-being, as well as retirement planning positively affects financial and psychological well-being. These findings indicate that personal and financial factors contribute to retirement planning for sandwich generation employees. It is hoped that planning for retirement early can break the chain of births of the next sandwich generation in the family, so that financial and psychological well-being can be achieved. This paper implies that sandwich-generation employees must plan their retirements early and wisely to achieve financial well-being and even break the chain of the next sandwich-generation.
Co-Authors Acropolis Gemilang Mada Ngara Ledewara Aditya, Nathaniel Bima Agnes Febriyani Aldi Herindra Lasso Andi Harmoko Arifin Andreas Gelbert Hariputra Alva Andrew Thomas Thren Aray Pantare Alam Aray Pantare Alam Ari Budi Kristanto Arya Bee Grand Christian Benaya Chrisma Adiputra Pesudo Benny Santoso Benny Santoso Benny Santoso, Benny Cahyapuspita, Hizkisevia Ayu Chandra Hariwijaya Chandradinangga, Arinta Chintara Diva Paramita Darwis, Herman Dessy Widyanasari Destri Sambara Sitorus Devi Mareta Bowi Dewanto, Marcus Dewi Kurnia Safitri Diannita Nurvitasari Diannita Nurvitasari Dina Rotua Valentina Banjarnahor Djie Liveren Adjie Tehananda Dwi Listiyorini Eduardus Tandelilin Evan Yulandreano Febrista, Rizqa Ratna Florentina Yuniar Pramesti Forlin Natalia Patty Franciska Diva Setiani Freddy Kurniawan Gilang Sadita Gumati, Tatang Ary Hadiluwarso, Melina Alicia Harjum Muharam Hendra Hendra Hindriati Pangestu I Made Sujana Imanuel Madea Sakti Irma Suryani Laras Novitasari Larissa Adella Octavina Lasarus Wisma Linda Ariany Mahastanti Lluis Sarquella Maharani, Danty Septya Mateus Dian Sanjaya Mega Ayu Paundriyana Dewi MI Mitha Dwi Restuti Misbach Fuady Misbach Fuady, Misbach Muhamad Aditya Yulianto nastiti, pambayun kinasih yekti Ni Kadek Noviyanti Nike Dwi Kusuma Sudibyo Paendong, Brayen Samuel Perisun Natanael Zega Pramesti, Florentina Yuniar Priscilla Intan Dwi Kriswidiyanti Priscilla, Priscilla Putu Ratna Windusara Putri Rahayu Widiastuti Ratna Kusumawati Raynaldi Pangestu Rendhy Bramantha Wisudana Retno Utaminingsih Riasita, Franciska Desti Riskin Hidayat Rizqa Ratna Febrista Roos Kities Andadari Rury Diwira Registanaranti Yastika Santoso, Yanuar Saputra, Vioaldy Eprilian Siti Mubarokah Sony Heru Priyanto Sucahyo Sugeng Wahyudi Sugeng Wahyudi, Sugeng Ulderike Eva Kristiana Utomo, Mohamad Nur Vianastasia Adryant Vioaldy Eprilian Saputra Yeterina Widi Nugrahanti Yulandreano, Evan