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PENGARUH FINANCIAL LITERACY, FINANCIAL INCLUSION, FINANCIAL BEHAVIOR TERHADAP KEPUTUSAN MELAKUKAN PINJAMAN ONLINE Irena, Florencia; Mastan, Stanislaus Adnanto
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14377

Abstract

This research aims to determine the influence of financial literacy, financial inclusion, and financial behavior on the decision to take out peer-to-peer (P2P) lending. The data collection method used in this study is primary data, with purposive sampling method. The questionnaire was distributed to 106 student respondents currently pursuing their education in Surabaya. The data for this research was processed using the Structural Equation Models-Partial Least Square (SEM-PLS) software. The results of this research indicate that financial inclusion and financial behavior have a positive and significant effect on the decision to take out peer-to-peer (P2P) lending. However, financial literacy does not have an influence as it has a hypothesis test result greater than 0.05. The Adjusted R-Square value of 0.474 means that the independent variables contribute to 47.4%, while the remaining 52.6% is influenced by other variables not included in this study
Innovation Revolution and Entrepreneurial Finance: Transforming the Performance of Businesses beyond Traditional Boundaries Mastan, Stanislaus Adnanto; Radianto, Wirawan Endro Dwi; Henryanto, Aria Ganna
Jurnal Aplikasi Manajemen Vol. 23 No. 4 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.4.20

Abstract

Micro, small, and medium enterprises (SMEs) serve as the backbone of Indonesia’s economy, and their performance requires continuous strengthening because family-owned businesses dominate the sector and face persistent challenges in managing innovation and financial resources. This study aims to analyze the influence of innovation and entrepreneurial finance on business performance, particularly within family-owned SMEs in Indonesia, where family-owned businesses dominate the sector and face persistent challenges in managing innovation and financial resources, creating a strategic question about how these two factors jointly affect business performance. The study adopts a quantitative approach, distributing structured questionnaires to 309 SME owners and managers across multiple sectors, and uses purposive sampling to capture diverse business conditions. The data are examined using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both measurement and structural models. The findings demonstrate that innovation exerts a significant positive effect on business performance and that entrepreneurial finance strengthens this effect by mediating the relationship between innovation and performance. The study contributes novelty by integrating the Resource-Based Theory with entrepreneurial finance to explain SMEs’ sustainability, and it provides practical implications by highlighting how family businesses can enhance competitiveness through innovation and sound financial strategies.
NASI AYAM BLUE OCEAN: MENCIPTAKAN RUANG PASAR BARU Yohanes Fabiyola Halan; Stanislaus Adnanto Mastan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19244

Abstract

Dokumen ini menganalisis transformasi strategis UMKM "Usaha Nasi Ayam" dari pendekatan Red Ocean ke Blue Ocean, bertujuan menciptakan ruang pasar baru dan meningkatkan daya saing. Fokus utama adalah inovasi produk berbasis kearifan lokal dan peran pendampingan akademis. Melalui program pendampingan lima tahapan, mulai dari identifikasi pasar hingga pemasaran digital, UMKM ini mengembangkan produk baru seperti Chicken Rice Bowl dan Potato Wrap yang memadukan cita rasa lokal dengan penyajian modern. Hasilnya menunjukkan inovasi nilai sebagai kunci keberhasilan, menggabungkan tradisi dan modernitas, serta meningkatkan efisiensi produksi dan kepuasan pelanggan. Adopsi teknologi digital dan co-creation dengan konsumen terbukti efektif memperluas jangkauan pasar dan membangun loyalitas merek. Pembentukan Prosedur Operasional Standar (SOP) juga memperkuat landasan manajerial. Kesimpulannya, penerapan Blue Ocean Strategy melalui pendampingan ini memberikan dampak signifikan, memungkinkan "Usaha Nasi Ayam" untuk berinovasi, beradaptasi, dan mencapai pertumbuhan berkelanjutan di pasar kuliner yang kompetitif. Kata Kunci: Strategi Blue Ocean, UMKM, Inovasi Produk Lokal
THE SYNERGY OF TAX DIGITALIZATION IN ENHACING TAX COMPLIANCE Richard Andrew; Lusy; Stanislaus Adnanto Mastan; Yosef Pranata
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7627

Abstract

Research Purposes This study examines how digitalization, tax understanding, and technology-based socialization influence MSME taxpayer compliance.The research focuses on MSMEs in Surabaya and Sidoarjo, East Java—regions with the third-largest MSME populations in Indonesia, totaling over 1.2 million businesses. Sidoarjo hosts approximately 206,000 MSMEs, while Surabaya has 65,000. Both regions serve as major industrial hubs in East Java. Research Method Using a purposive sampling method, data were collected through a structured questionnaire distributed via Google Forms, employing a 5-point Likert scale. This quantitative study aims to analyse whether the increasing level of digitization and technology-driven tax initiatives can sustain MSME taxpayer compliance amid the rapid advancements of the Industrial Revolution 5.0. Research Results and Findings The study emphasizes the importance of taxpayer education and the effectiveness of digital tax systems in fostering long-term compliance among MSMEs, contributing to the broader discourse on sustainable tax practices in a digital economy.
Assessing the Impact of Intellectual Capital, Profitability, and Liquidity on Firm Performance in the Indonesian Food and Beverage Sector Stanislaus Adnanto Mastan; Kristine May Anggrayni
Jurnal Trial Balance Vol. 2 No. 2 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i2.102

Abstract

The Indonesian economy is starting to recover after COVID-19. The increasing Indonesian economy will attract the attention and trust of investors to invest their capital in the Indonesian capital market. The Indonesian capital market has several categories of companies, one of which is food and beverage companies. Food and beverage companies are one of the stocks that are in demand by investors for the long term because of the very strong potential for growth in the value of the Firm because this Firm is a basic need for all people in all conditions. There are several indicators that can be used to measure the value of a Firm, including Intellectual Capital, Profitability, and Liquidity. This study aims to determine the effect of Intellectual Capital as measured by the Value Added Intellectual Coefficient (VAIC™), Profitability as measured by Return On Equity, and Liquidity as measured by Current Ratio on Firm Value as measured by Tobin's Q. The sample determination technique uses a purposive sampling method and the sample obtained is 114 food and beverage Firm data. The data analysis technique used in this study is Partial Least Square (PLS) using the SmartPLS program. The results of this study indicate that Intellectual Capital has a significant negative effect on Firm Value, Profitability has a significant positive effect on Firm Value, and Liquidity has no effect on Firm Value.