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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH M-PROGRESS Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) IMTechno: Journal of Industrial Management and Technology Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Economics, Entrepreneurship, Management Business and Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Golden Generation Economic
Rani Suryani
Universitas Bina Sarana Informatika
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Social Sciences Other

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Financial Capability and Entrepreneurial Resilience in Digital MSMEs: The Direct and Moderating Roles of Financial Technology Usage Dwi Budi Srisulistiowati; Rani Suryani
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1366

Abstract

This study explains business sustainability among digital micro, small, and medium enterprises (MSMEs) by integrating financial capability, adaptive capability, and digital enabling infrastructure. A cross-sectional survey was conducted using 100 eligible digital MSMEs in Bekasi City, Indonesia, and the data were analyzed with partial least squares structural equation modeling. Cash Flow Management, Entrepreneurial Resilience, and Financial Technology Usage each showed positive associations with Business Sustainability. Financial Technology Usage also strengthened the effects of Cash Flow Management and Entrepreneurial Resilience on sustainability, although the interaction coefficients were modest and should not be interpreted as dominant effects. The study advances prior research by explaining fintech not only as an independent digital resource but also as an enabling infrastructure that improves the conversion of financial discipline and adaptive capacity into continuity, stable growth, resource efficiency, and long-term operating viability. The findings support a capability-orchestration view of digital MSME sustainability and provide implications for owners, financial-service providers, and local policymakers.
Analisis Rasio Likuiditas dan Solvabilitas untuk Mengukur Kinerja Keuangan pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2023–2025 Puspa Dewanti; Ani Rakhmanita; Rani Suryani
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 4 (2026): October : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i4.1632

Abstract

Financial performance is an important indicator for assessing a company’s ability to manage resources and meet its financial obligations. This study aims to analyze and compare the financial performance of PT Mayora Indah Tbk, PT Unilever Indonesia Tbk, and PT Indofood Sukses Makmur Tbk, which are listed on the Indonesia Stock Exchange, during 2023–2025 based on liquidity and solvency ratios. A quantitative descriptive approach was applied using secondary data from annual financial statements. Liquidity was measured using the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CaR), while solvency was measured using the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). The results show that PT Mayora Indah Tbk had the strongest financial profile, with average CR of 323.50%, QR of 233.01%, CaR of 86.27%, DAR of 39.98%, DER of 66.97%, and LTDER of 32.40%. PT Indofood Sukses Makmur Tbk showed a relatively balanced condition, with CR of 206.65%, QR of 160.41%, CaR of 105.46%, DAR of 45.66%, DER of 84.03%, and LTDER of 50.01%. PT Unilever Indonesia Tbk had the lowest liquidity and the highest reliance on liabilities. These findings indicate that financial performance should be assessed using several ratios simultaneously to obtain a more comprehensive view of payment capacity and financing structure.
Analisis Deskriptif Work-Life Balance dan Fleksibilitas Kerja dalam Kaitannya dengan Tingkat Burnout Karyawan yang Menjalankan Remote Working pada PT. Indosoft Digital Enigma Santi Oktavianingsih; Ani Rakhmanita; Rani Suryani
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 4 (2026): October : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i4.1634

Abstract

Penelitian ini bertujuan menggambarkan work-life balance, fleksibilitas kerja, dan burnout pada karyawan yang menjalankan remote working di PT. Indosoft Digital Enigma. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan survei terhadap seluruh 54 karyawan remote melalui teknik total sampling. Data dikumpulkan pada Mei 2026 menggunakan kuesioner skala Likert lima tingkat dan dianalisis melalui distribusi frekuensi, persentase, kategorisasi skor, serta tabulasi deskriptif. Hasil menunjukkan work-life balance berada terutama pada kategori sangat baik sebanyak 31 responden atau 57,4%, diikuti kategori baik 29,6% dan cukup 13,0%. Fleksibilitas kerja didominasi kategori sangat tinggi sebesar 51,9% dan tinggi sebesar 38,9%. Burnout memperlihatkan pola yang lebih beragam, dengan kategori sedang 29,6%, sangat tinggi 27,8%, tinggi 20,4%, rendah 18,5%, dan sangat rendah 3,7%. Secara keseluruhan, karyawan menilai keseimbangan kehidupan kerja dan fleksibilitas secara positif, tetapi 48,2% responden berada pada kategori burnout tinggi atau sangat tinggi. Temuan menegaskan perlunya pengelolaan beban kerja, batas komunikasi, waktu pemulihan, dan dukungan organisasi dalam pelaksanaan kerja jarak jauh. Hasil ini bersifat deskriptif sehingga tidak digunakan untuk menyimpulkan hubungan kausal antarvariabel, melainkan sebagai dasar evaluasi kebijakan kerja dan kesejahteraan karyawan di perusahaan secara lebih terarah.
Co-Authors Adi Supriyatna Ani Rakhmanita Bilgah Bilgah Dedi Suharyadi Defira Syawalrani Dwi Budi Srisulistiowati Etika Sabariah Idah Yuniasih Irwin Sukrisno Jusri Mari Rahmawati Miranti Pradipta Utami Nurhadi Nurhadi Nurul Aisyah Perta novita Puspa Dewanti Santi Oktavianingsih Saridawati Saut Gracer Sijabat Sri Rejeki Sulthan Adly Syamsudin Syamsudin Wahyu Indrarti ⁠Ani Rakhmanita