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Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K; Purba, Pebisitona Mesajaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.

How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.

Training On Making Website-Based Learning Media And Developing Students' Integrated Skills In Learning English At The Excelsis Deo Community Learning Center (PKBM) Manado Ali, Muhammad Ilham; Purba, Pebisitona Mesajaya; Kolinug, Ferly Christian
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 12 (2024): Volume 7 No 12 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i12.17753

ABSTRACT This activity explores the implementation of integrated skills in English language learning and the incorporation of website-based learning media at the Excelsis Deo Manado Community Learning Activity Center (PKBM). The research addresses challenges in English education, including low student motivation, conventional teaching methods, and limited use of learning media. An integrated skills approach using children's literature is proposed to enhance language proficiency and cultural awareness. To support this method and overcome media limitations, the study introduces training on creating website-based learning media for teachers. This training covers web design, content management systems, and interactive element creation, aiming to produce engaging online learning environments. The combination of integrated skills teaching and modern, website-based learning media is expected to significantly improve students' English language skills and overall learning experience. This approach not only addresses current educational challenges but also bridges the gap between traditional pedagogy and contemporary learner needs, while providing older teachers with opportunities to adapt to new educational technologies. Keywords: Integrated skills, Website-based learning media, Students and Teacher Training, Children's literature.

Literasi Keuangan Digital sebagai Kunci Keberlangsungan Usaha dan Transparansi Laporan Keuangan UMKM: Digital Financial Literacy as the Key to MSMEs’ Business Sustainability and Financial Transparency Lambut, Adventinus K; Purba, Pebisitona Mesajaya
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5801

Purpose: This study aims to analyze the effect of digital financial literacy on business sustainability and the quality of financial reporting of MSMEs in Manado City. Design/Methodology/Approach: The research employs a causal associative method with a quantitative approach, involving 87 MSME actors in Manado City selected through purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (PLS-SEM) via SmartPLS version 4.0. Findings: The hypothesis testing shows that digital financial literacy has a positive and significant effect on both business sustainability and the quality of MSMEs’ financial reporting. The findings reveal that the impact of digital financial literacy on financial reporting quality is stronger than its effect on business sustainability, indicating that enhancing digital financial literacy is more effective in improving the quality of financial reporting than in sustaining business operations as a whole. Research Implications: Strengthening digital financial literacy programs is essential for MSMEs to support digital transformation and enhance business competitiveness in the digital economy era.

Determinan Nilai Perusahaan LQ45 Di Bursa Efek Indonesia Purba, Pebisitona Mesajaya; Evinta , Lenny Leorina; Sumiok, Cristofer
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1936

The purpose of this study is to examine the effect of profitability, liquidity, audit quality and firm size on firm value. The population in this study used LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. Determination of samples using the purposive sampling method, so that as many as 27 companies were obtained with a total of 93 research samples. Data analysis using multiple linear regression testing. The results showed that liquidity positively affects firm value, audit quality positively affects firm value, while firm size negatively affects firm value and profitability does not affect firm value.

Driving MSME Performance in the Digital Era: Financial Literacy and E-Commerce Adoption in Minahasa Purba, Pebisitona Mesajaya
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.6070

Purpose: This study aims to examine the role of financial literacy and e-commerce adoption in driving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Minahasa Regency, North Sulawesi, within the context of the digital economy. Design/Methodology/Approach: This research employs a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Primary data were collected through structured questionnaires distributed to MSME actors selected using a stratified random sampling technique. Financial literacy was measured through indicators of basic financial knowledge, business financial management, financial planning and control, and investment knowledge. E-commerce adoption was assessed through platform utilization, digital marketing capability, operational management, and performance evaluation. MSME performance was measured through financial performance, operational performance, marketing performance, and business sustainability. Findings: The results of the outer model evaluation indicate that the measurement model meets the criteria for validity and reliability. However, the inner model results show that financial literacy and e-commerce adoption do not have a significant effect on MSME performance. In addition, the interaction between financial literacy and e-commerce adoption also produces a negative but insignificant coefficient. The relatively low R-square value suggests that MSME performance is influenced by a broader business ecosystem, including infrastructure availability, access to capital, government policies, and market dynamics. Research Implications: The findings highlight the importance of a holistic and integrative strategy in improving MSME performance. Efforts to strengthen MSMEs should not only focus on increasing financial literacy and adopting digital technologies but should also consider broader ecosystem factors that support business growth and sustainability.

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