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All Journal Jurnal Akuntansi dan Pajak OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Sidoluhur El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi International Journal of Economics, Business and Innovation Research
Dimas Ilham Nur Rois
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh CSR Terhadap Financial Performance pada Perusahaan Sub Sektor Makanan dan Minuman Tedaftar di BEI Tahun 2022-2023 Hanifah Ihsani; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4557

Abstract

This research aims to test and analyze the influence of CSR on the financial performance of manufacturing companies listed on the BEI in 2022-2023. The population of this research is all food and beverage sub-sector manufacturing companies listed on the IDX. The sample selection in this study used purposive sampling with certain criteria so that 25 companies were obtained for 2 years of sample data for research. With 11 outlier data. So the sample data obtained is 39 data. The data used is secondary data obtained from financial reports. The data analysis technique uses simple linear regression analysis. The research results show that CSR has no effect on the financial performance of manufacturing companies in the food and beverage sub-sector in 2022-2023
Efisiensi Transaksi Pembayaran Digital Berbasis QRIS pada Warmindo di Sekitar UMS Ikrar Nusa Bhakti; Yuli Chomsatu Samrotun; Dimas Ilham Nur Rois
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4606

Abstract

The goal of this research is to look into the benefits, availability, and hazards of using QRIS effectively in Warmindo, near Muhammadiyah University in Surakarta. The research population consists of all QRIS subscribers in Warmindo near the UMS, as well as a random selection of 50 respondents. Data was collected using a random sample strategy and analyzed with multiple linear regression. The results suggest that the benefits and convenience of use of the QRIS improve performance but have no meaningful influence on risk perception. These items will educate merchants and decision-makers on the value of benefits and access to the advancement of digital payment technology.
Pengaruh Literasi Keuangan, Digital Payment, Dan Inklusi Keuangan Terhadap Kinerja Keuangan UMKM Anisa Rizky Sofiandari; Riana Rachmawati Dewi; Dimas Ilham Nur Rois
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.684

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan, pembayaran digital, dan inklusi keuangan terhadap kinerja keuangan UMKM di Kota Surakarta. Populasi dalam penelitian ini adalah pelaku UMKM di Kota Surakarta dengan jumlah yang tidak terbatas. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 100 responden. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan, inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM di Kota Surakarta, pembayaran digital berpengaruh negatif dan signifikan terhadap kinerja keuangan UMKM di Kota Surakarta. Semakin tinggi tingkat literasi keuangan dan inklusi keuangan yang dimiliki pelaku UMKM, maka semakin tinggi pula kinerja keuangan usahanya. Nilai Adjusted R Square sebesar 0,415 atau 41,5% variasi kinerja keuangan UMKM di Kota Surakarta dapat dijelaskan oleh variabel literasi keuangan, pembayaran digital, dan inklusi keuangan, sedangkan sebesar 58,5% dipengaruhi oleh variabel lain di luar model penelitian seperti: pengetahuan akuntansi dan teknologi keuangan.
Co-Authors Agus Musalim Anisa Rizky Sofiandari Anita Wijayanti Dheny Hendrawan Ega Nanda Endang Masithoh Endang Masitoh Fatmawati, Kiki Fithri Setya Marwati FITRIYAH Galuh Ayu Putri Hanifah Ihsani Ikrar Nusa Bhakti Ismiyanto M. Yogi Riyantama Isjoni Maya Ambar Adristi Muhammad Ashim Nancy Oktyajati Nourma Dewi Nurhaliza Raisa Aribatul Hamidah Ratna Damayanti Riana R Dewi Riana Rachmawati Dewi Salwa, Farrenina Sari Kurniati Srie Juli Rachmawatie Suharno Tika, Tika Purbawati Tri Prastiyo Agung Nugroho Yuli Chomsatu Samrotun