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All Journal Jurnal Ekonomi Prosiding Konferensi Nasional PKM-CSR Seminar Nasional Teknologi dan Multidisiplin Ilmu PENG: Jurnal Ekonomi dan Manajemen INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Sosial Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Desy Ismah Anggraini
Universitas Wijaya Putra
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences

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Transformasi Digital dan Embedded Finance sebagai Determinan Kualitas Pelaporan Keuangan UMKM: Peran Moderasi Literasi Keuangan Desy Ismah Anggraini; Lily Indah Pratiwi; Yuli Ermawati; Fitryani Fitryani
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.227

Abstract

The digital transformation of Micro, Small, and Medium Enterprises (MSMEs) has increasingly influenced how business transactions and financial information are managed. However, the utilization of digital technology for financial reporting remains uneven, particularly among MSMEs at the local level. This study aims to examine the effects of digital transformation and embedded finance on the financial reporting quality of MSMEs and to analyze the moderating role of financial literacy. The study employed a quantitative explanatory approach involving 88 MSMEs in Menganti District, Gresik Regency, Indonesia, selected from a population of 684 MSMEs. Data were collected through questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results demonstrate that digital transformation has a positive and significant effect on financial reporting quality, with a path coefficient of 0.429, while embedded finance has a stronger positive and significant effect, with a coefficient of 0.652. Financial literacy also has a positive and significant direct effect on financial reporting quality. Furthermore, financial literacy significantly moderates the relationship between digital transformation and financial reporting quality with a positive interaction coefficient of 0.542. In contrast, its interaction with embedded finance is significant but negative, with a coefficient of −0.462, indicating that higher financial literacy weakens the marginal effect of embedded finance on financial reporting quality. The findings highlight that digital technology and integrated financial services can improve MSME financial reporting, while the effectiveness of these technologies depends on the financial capabilities of business owners.
PENGARUH CARBON EMISSION DISCLOSURE DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN SEKTOR BASIC MATERIAL, INDUSTRIAL, DAN HEALTHCARE YANG TERDAFTAR DI BEI PERIODE 2021-2022) Uswatun Khasanah; Desy Ismah Anggraini
Income Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.455

Abstract

The biggest challenge facing the world community this century is climate change due to global warming caused by various human activities. Companies are required to demonstrate their involvement in environmental management to help achieve business sustainability. Most of the causes of climate change are the result of corporate industrial activities which cause greenhouse gas emissions to continue to increase. This research aims to test and analyze the influence of carbon emission disclosure and environmental performance on company value in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. This type of research is causal research with a quantitative approach. The sample in this study is 34 obtained from 17 companies in the basic materials, industrial, and healthcare sectors listed on the IDX with a research period of 2 years. The result show that carbon emission disclosure and environmental performance have a significant influence on company value both partially and simultaneously in companies in the basic materials, industrial, and healthcare sectors listed on the IDX for the 2021-2022 period. In this research, company value is proxied using PBV. It is hoped that future researchers can use other measurement indicators such as Tobins’Q and can maximize the number of samples and expand the research object.
Co-Authors Agus Sarwo Edi Aristyanto, Erwan Delvina Septia Pritama Esti Estuning Wilujeng Fitryani Fitryani Krisnadhi Hariyanto, Krisnadhi Lily Indah Pratiwi Lily Indah Pratiwi Pramandyah Fitah Kusum Pramandyah Fitah Kusuma Purwaningsih, Endah Supeni Putri Agil Vionyca Ratih Eka Putri Uswatun Khasanah Yuli Ermawati