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Rina Nurjanah
Universitas Pelita Bangsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Financial Attitude as a Mediating Variable for Financial Inclusion and Financial Literacy on The Financial Performance of MSMEs Adibah Yahya; Denny Saputera; Taufik Hidayat; Rina Nurjanah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12685

Abstract

This study aims to examine financial inclusion, financial literacy and financial attitudes towards the financial performance of MSMEs. Problems faced by MSMEs regarding financial management.  Factors that affect the financial performance of MSMEs include financial inclusion knowledge, financial literacy, and financial attitudes. The population of this research is MSMEs in Bekasi Regency. The research sample used a non-probability sampling method, namely quota sampling. Data processing techniques using PLS. The results showed that directly, financial inclusion and financial literacy had a significant positive effect on financial performance. However, financial attitudes have no effect on financial performance, besides that financial attitudes cannot mediate the effect of financial inclusion and financial literacy on financial performance. Financial literacy on financial performance.DOI: https://doi.org/10.26905/afr.v7i2.12685
DIGITAL FINANCE SERVICE: PENINGKATAN LITERASI KEUANGAN BERBASIS DIGITAL PADA UMKM BANGUNTANI MENUJU KINERJA USAHA BERKELANJUTAN Adibah Yahya; Preatmi Nurastuti; Rina Nurjanah; Estuti Fitri Hartini; Kesha Meiva Mandala
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 1 (2026): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i1.11097

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic growth, but business sustainability is a challenge, especially due to the low understanding of financial digitalisation. Utilisation of Digital Financial Services is important to facilitate financial inclusion and support the competitiveness of MSMEs in the era of technological revolution. This community service activity aims to improve digital-based financial literacy in Banguntani MSMEs so that they are able to implement digital finance in their business processes, towards sustainable business performance. The methods used are socialisation, interactive training with a hands-on approach or "Learning While Practising", and direct assistance. Impact measurement was conducted through the comparison of pre-test and post-test scores. The results showed an increase in digital financial literacy of 47.6%. This activity succeeded in transforming the skills of Banguntani MSMEs, equipping them with the ability to record accurate finances, adopt QRIS, and understand access to legal capital, which are prerequisites for optimal and sustainable business performance.
Synergistic Effects of Management Turnover and Financial Distress: An Investigation of Auditor Switching Moderation on Company Value Taufik Hidayat; Rina Nurjanah; Murni Rahayu; Dede Puspa Pujia
Jurnal Ecogen Vol. 9 No. 1 (2026): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v9.i1.44

Abstract

This study addresses the research problem of fluctuating company value in the manufacturing sector amidst the post-pandemic recovery, specifically examining whether internal governance shifts and financial pressures influence investor perception. The research objective is to analyze the impact of management turnover and financial distress on company value, with auditor switching as a moderating variable. Using a purposive sampling method, 32 manufacturing companies listed on the Indonesia Stock Exchange were selected, resulting in 160 observations over the 2020-2024 period. The analytical method employed was panel data regression using the Random Effect Model (REM), preceded by Chow, Hausman, and classical assumption tests. The key empirical results indicate that management turnover has no significant effect on company value. Conversely, financial distress and auditor switching exhibit a significant positive impact independently. These findings suggest that the market interprets distress as a "turnaround signal," where successful recovery triggers a significant upward price correction. However, auditor switching fails to moderate the relationship between the independent variables and company value. The research contribution lies in reinforcing Signalling Theory by demonstrating that transparency mechanisms and proactive crisis management are more valued by investors than leadership rotation. Practically, management is advised to prioritize operational recovery and strategic audit transparency to restore market confidence.
Co-Authors Adibah Adibah Agus Fuadi Citra Anisa Tika Putri Dede Puspa Pujia Estuti Fitri Hartini Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Kesha Meiva Mandala Lisa Kustina Murni Rahayu Nando Dada Pratama Neng Asiah Nisa Zhafira Nugroho, Arief Teguh Prasetyo Harisandi Preatmi Nurastuti Riski Eko Ardianto Saputera, Denny Sinah Riyanah Sindik Widati Siska Wulandari Siti Surhayani Taufik Hidayat Yahya, Adibah