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All Journal Jurnal Kendali Akuntansi Jurnal Riset Manajemen
Sugiharti Sugiharti
STIE Totalwin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1131

Abstract

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency
Keseimbangan Investasi Berbasis Imbalan dalam Memediasi Keputusan Pendanaan Badan Usaha Milik Desa (BUMDes) di Karesidenan Surakarta Astohar Astohar; Sugiharti Sugiharti; Emi Wardati; Adilla Hesti Aresa
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 1 (2026): March: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i1.4890

Abstract

Village-Owned Enterprises (BUMDes) are established to improve the village economy by exploring and developing the potential available within the village. One of the challenges faced by BUMDes is capital availability, which is essential for business development and achieving common goals. This study aims to analyze the influence of Cognitive Bias and emotional bias on investment decisions, with reward-based investment balance as a mediating variable. The study employed a sample of 295 respondents from 102 BUMDes located across the Surakarta Residency. The sampling method used a combination of purposive sampling and cluster sampling, in which the selected BUMDes represented their respective regions and had investors from the community or community groups. Data were collected from BUMDes located in six regencies within the Surakarta Residency, excluding the City of Surakarta. The data were analyzed using Structural Equation Modeling (SEM) with the Analysis of Moment Structures (AMOS) program. The results indicate that Cognitive Bias and emotional bias significantly influence reward-based investment balance and investment decisions. Furthermore, reward-based investment balance significantly influences investment decisions. The findings also demonstrate that reward-based investment balance mediates the effects of Cognitive Bias and emotional bias on investment decisions.
Co-Authors Adilla Hesti Aresa Astohar Astohar DHIAN ANDANARINI MINAR SAVITRI Emi Wardati Sari Rahmadhani