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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmu Manajemen (JIMMU) Jurnal Ekonomi dan Bisnis Indonesia Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) International Journal of Environmental, Sustainability, and Social Science International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdimas Prakasa Dakara Al-Khidmah Jurnal Pengabdian Masyarakat Bulletin of Management and Business Jurnal Gici Jurnal Keuangan dan Bisnis Capacitarea : Jurnal Pengabdian Kepada Masyarakat Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan International Journal of Accounting and Management Research (IJAMR)
KINANTI, Kartika Ayu
Institut Teknologi Dan Bisnis Widya Gama Lumajang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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SMEs Success: Roles of Financial Literacy, Capital Structure, and Innovation Retno Cahyaningati; Alifi Tria Susanti; Kartika Ayu Kinanti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1924

Abstract

This study examines the roles of financial literacy and capital structure in improving SME performance, with innovation as a mediating variable. Using a quantitative causal design, data were collected from 425 SME owners and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that financial literacy has a significant positive effect on innovation, but no direct effect on SME performance. In contrast, capital structure significantly affects both innovation and SME performance. Innovation also has a significant positive effect on performance and serves as a key mechanism in the model: it fully mediates the relationship between financial literacy and SME performance. It partially mediates the relationship between capital structure and SME performance. These findings contribute to the SME literature by showing that financial capability and financing decisions do not automatically improve performance unless they are translated into innovation. Practically, the study suggests that SME development programs should combine financial literacy training with innovation support. At the same time, financing policies should enable balanced capital structures that help SMEs invest in product, process, and service innovation. This study is limited by its cross-sectional design and self-reported data, which may restrict causal generalization over time.
FunTax Learning: Edukasi Pajak Interaktif Melalui Video Animasi Ayu Kinanti, Kartika; Chandra, Yulian Ade; Marsuhin, Marsuhin
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): JANUARI-APRIL
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i1.5271

Abstract

The FunTax Learning Program: Interactive Tax Education through Animated Videos is a community service initiative aimed at improving tax literacy among students and young people. Low levels of tax understanding are largely caused by the technical nature of tax materials and their limited adaptation to the learning characteristics of the digital generation. This condition highlights the need for more communicative and engaging educational media innovations. The program was implemented through the development of educational animated videos based on visual learning approaches. The activity stages included tax material planning, simple script writing, animated video production by students, and dissemination through social media platforms. This approach was designed to simplify basic tax concepts using clear academic language supported by easily understood visual elements. The results indicate the availability of animated video-based tax education media that can be widely utilized as alternative learning resources. The FunTax Learning Program confirms that integrating digital technology into community service activities is effective in enhancing early tax understanding and awareness, while also contributing to the sustainable strengthening of public tax literacy
Co-Authors Ade Chandra, Yulian Afrilia, Nur Khusmiyah Al Maidah, Firdaus Alfi Yusrian Alifi Tria Susanti Ananda Salsabila Kenyo Sarasati Ananda Viza Oktavia Ayu Nareswari Cahyaningati, Retno Dea Rahayu Ekmarinda, Een Yualika Elok Sri Utami Firdaus Al Maidah Firdaus Al Maidah Hari SUKARNO Imanita Septian Rusdianti Lestari, Vita Dwi Maidah, Firdaus Al Marsuhin, Marsuhin Meilan, Ria Moh. Hudi Setyobakti Mudjiyanti, Rina Mukhsin, Muhammad Nareswari, Ayu Ria Meilan Septiani, Ria Suyono, Aji Prasetyo Suyono, Aji Preasetyo Yulian Ade Chandra Yulian Ade Chandra