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Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Audit Lag di Era Digitalisasi Pada Sektor Energy Di Indonesia Christina Saputri; Enny Susilowati Mardjono
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2559

Abstract

This study examines examines the effect of profitability, liquidity level, and company size on the time lag in issuing audit reports. The sample consisted of energy companies listed on the Indonesia Stock Exchange, selected through a purposive sampling method based on specific criteria. The study employs a quantitative method by examining secondary data from the Indonesia Stock Exchange. 159 observation data were analyzed using multiple linear regression from 2020 to 2023. The study demonstrates that (a) profitability affects the audit period in financial reporting, (b) liquidity has no effect on the audit period in financial reporting, and (c) company size has no effect on the audit period in financial reporting. The study aims to comprehend the factors influencing the audit periods in financial reporting within the energy sector.
Pengaruh CSR, GCG, Struktur Modal, Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi pada Perusahaan Properties & Real Estate yang Terdaftar di BEI Periode 2022-2024 Fitria Salva Rima; Enny Susilowati Mardjono
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 6 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i6.12073

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), capital structure, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with an associative method. The sample was determined using purposive sampling, resulting in 35 companies with a total of 105 observations. The data used are secondary data obtained from annual reports and financial statements, which were analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that CSR and capital structure have a positive and significant effect on firm value. Meanwhile, firm size has a negative and significant effect on firm value. GCG variables proxied by managerial ownership, institutional ownership, and independent commissioners show no significant effect, while the audit committee has a negative and significant effect on firm value. Simultaneously, all independent variables explain 39.7% of the variation in firm value. These findings suggest that not all corporate governance mechanisms effectively enhance firm value, highlighting the need to optimize GCG implementation and improve CSR quality as well as capital structure management.