Article Per Year (5 Year)
p-Index From 2021 - 2026
2.504
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Jurnal EMT KITA Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) JURNAL AKUNIDA AKURASI: Jurnal Riset Akuntansi dan Keuangan Ilomata International Journal of Tax and Accounting Jurnal Penelitian Manajemen Terapan (Penataran) Nusantara Hasana Journal Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Nasional (JPN) Indonesia Advances in Management & Financial Reporting JER Akurasi
Tetty Widiyastuti
STIE Kesuma Negara Blitar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Analysis of the Influence of the Ability to Prepare Financial Reports, Financial Literacy and Financial Inclusion on the Financial Performance of MSMES Hutabarat, Metyria Imelda; Widiyastuti, Tetty; Duffin; Ervina, Nelly
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1170

Abstract

Improving community welfare can be achieved by improving the performance of small and medium scale businesses because MSMEs can be a forum for the majority of society to meet their needs. This research aims to analyze the influence of the ability to prepare financial reports, financial literacy and financial inclusion on the financial performance of MSMES. This research was descriptive research. This research is classified as quantitative research by utilizing data obtained from 100 respondents consisting of MSME units. The data collection stage was carried out with instruments in the form of questionnaires and tests. The results of the analysis show that the ability to prepare financial reports, financial literacy, and financial inclusion partially have a positive and significant influence on the financial performance of MSMEs. Another interesting finding is that the analysis carried out simultaneously shows that the ability to prepare financial reports, financial literacy, and financial inclusion have simultaneously significant positive influence on the financial performance of MSMEs in Medan City. The results of this research are very important for assessing the situation and future prospects of MSMEs in this country. The implications of this research encourage the development of strategies and policies that can improve the ability to prepare financial reports, optimize financial literacy, financial inclusion and encourage MSME financial management behavior so that it can improve the financial performance of MSMEs, which in turn will improve the welfare and sustainable growth of the MSME sector.
Peran Literasi Akuntansi sebagai Moderasi Hubungan Penggunaan Aplikasi Keuangan dan Literasi Keuangan Gen Z di Provinsi Sumatera Utara Hutabarat, Metyria Imelda; Widiyastuti, Tetty
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6681

Abstract

The development of digital technology has encouraged Gen Z to increasingly actively use financial applications in managing their personal finances. However, the high use of financial applications doesn’t necessarily mean adequate financial literacy. The reserach aims to demonstrate the role of accounting literacy as moderator in the relationship between the use of financial applications and financial literacy among Gen Z in North Sumatra Province. The research method used quantitative approach. Data collection techniques with questionnaires distributed to Gen Z respondents. The data were analyzed using moderated regression. The research sample consisted of 100 respondents. The results of reserach prove that the use of financial applications has positive and significant effect on financial literacy. The Adjusted R Square analysis value was obtained at 65%. Interestingly, accounting literacy has been shown to act as moderating variable that strengthens the relationship between the use of financial applications and financial literacy. The findings indicate that good understanding of accounting can increase the effectiveness of the use of financial applications in shaping better financial behavior and understanding in Gen Z. The implications of the findings can be the basis for developing technology-based financial literacy curriculum for the younger generation.
Co-Authors . Djumahir . Djumahir Ahmad Kamal Jama Berti Dila Septiana Darmawansyah, Iwan Duffin Emy Erawati Hutabarat, Metyria Imelda Ismiati Ismiati Kristya Damayanti Liffaturrohmah , Liffaturrohmah Liffaturrohmah Liffaturrohmah Nelly Ervina Ningrum, Tinezia Angellia Puspa Nur Khusniyah Indrawati Nurlela Puspitorini, Palupi Sari, Dewi Lintang Septasari, Dinda Dwi Siti Sunrowiyati Sunandes, Aris Sura Klaudia Tegar Wahyu Sutanto Tety Catur Reza Pratiwi Tutut Anista Widiantari, Deananda Agusti widyasworo, Agustina Winurdana, Alfan Setya Yatimin