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All Journal Jurnal Analisis Bisnis Ekonomi Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Ekonomi, Manajemen, Akuntansi
Faqiatul Mariya Waharini
Universitas Islam Negeri Salatiga
Economics, Econometrics & Finance Social Sciences

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The Influence of Entrepreneurship Character, Technology, and Financial Literacy on MSME Business Performance in Central Java and Yogyakarta Kurnia Efendi; Faqiatul Mariya Waharini
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2023): January-June
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.8515

Abstract

This study examines the effect of entrepreneurial characteristics, use of technology, and accounting literacy on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Central Java and the Special Region of Yogyakarta (DIY). This study used 2,684 respondents from owners and managers of MSMEs in seven regencies and cities in Central Java and Yogyakarta. The data that has been collected is analyzed using WarpPLS. The result shows that entrepreneurial characteristics, use of technology, and accounting literacy positively and significantly impact business performance. These results have positive implications that MSMEs are able to achieve business performance by optimizing these three things.
Apakah Literasi Akuntansi Penting dalam Keberlanjutan Usaha UMKM di Magelang? Peran Teknologi sebagai Variabel Moderasi Faqiatul Mariya Waharini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4375

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi akuntansi terhadap keberlanjutan usaha Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Magelang. Selain itu penelitian ini juga menguji peran penerapan teknologi dalam memoderasi pengaruh literasi akuntansi terhadap keberlanjutan usaha. Penelitian dilakukan dengan menyebarkan kuesioner dengan kriteria tertentu kepada 240 pemilik dan pengelola UMKM di Magelang. Selanjutnya data dianalisis dengan menggunakan SMART PLS. Hasil penelitian menunjukkan bahwa literasi akuntansi dan penggunaan teknologi berpengaruh terhadap keberlanjutan usaha. Namun, penggunaan teknologi tidak mampu memoderasi hubungan literasi akuntansi terhadap keberlanjutan usaha. Oleh karena itu, agar dapar mempertahankan keberlanjutan usaha, seorang pemilik atau pengelola UMKM dapat memanfaatkan literasi akuntansi dan teknologi.
The influence of fanaticism and financial literacy on consumptive behavior with self-control as a moderating variable: a study on K-pop fans in Salatiga Auliya Itsna Hanifah; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27105

Abstract

This study investigates the influence of fanaticism and financial literacy on consumptive behavior among K-pop fans in Salatiga, with self-control as a moderating variable. The research was motivated by the growing phenomenon of excessive consumption driven by fandom culture, particularly among youth influenced by K-pop idols. The purpose of the study is to analyze how emotional attachment (fanaticism) and financial awareness (financial literacy) shape individual spending patterns, and to determine whether self-control can mitigate impulsive consumption tendencies. A quantitative approach was applied, involving 100 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with SPSS version 25 through classical assumption tests, t-tests, and Moderated Regression Analysis (MRA). The findings reveal that fanaticism significantly and positively affects consumptive behavior, while financial literacy has a significant negative effect. Furthermore, self-control moderates the relationship between fanaticism and consumptive behavior, indicating that higher self-control can reduce the influence of fanaticism on impulsive spending. However, self-control does not moderate the effect of financial literacy, suggesting that financially literate individuals already exercise sufficient self-regulation in managing expenses. These results highlight the complex interaction between emotional and cognitive factors in shaping consumer behavior. The study contributes to Islamic behavioral economics by emphasizing the importance of moderation and self-control as ethical principles guiding financial responsibility. It also provides practical implications for educators and policymakers in promoting financial literacy and emotional awareness among young consumers.    
Audit committee role, firm size, financial distress, and audit quality on financial reporting integrity: an Islamic ethical perspective Maida Nurdianti; Faqiatul Mariya Waharini
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 1 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.1.27748

Abstract

This study examines the influence of the audit committee, firm size, and financial distress on the integrity of financial reporting, with audit quality as a moderating variable in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a quantitative approach, data were collected from the annual reports of 20 companies, yielding 80 firm-year observations. Financial reporting integrity reflects honesty and accuracy in presenting a company’s financial condition. The findings show that the audit committee has a significant positive effect, firm size has a significant negative effect, and financial distress has no significant effect on financial reporting integrity. The Moderated Regression Analysis (MRA) indicates that audit quality moderates the relationship between the audit committee and firm size on reporting integrity but does not moderate the effect of financial distress. These results highlight the vital role of the audit committee and firm size in enhancing the integrity of financial reports, while audit quality serves as a strengthening factor. The study contributes to improving corporate governance practices by emphasizing that integrity in financial reporting is not only a technical issue but also a moral obligation grounded in Islamic ethical values of truthfulness, trustworthiness, and justice.
Co-Authors Auliya Itsna Hanifah Kurnia Efendi Maida Nurdianti