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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Management, Economic and Accounting Journal Of Management, Economics, And Accounting Research
Dwi Saraswati
Universitas Pembangunan Panca Budi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Building the Future of MSMEs with Financial Inclusion and Financial Literacy Dwi Saraswati; Ardhansyah Putra Harahap
Journal of Management, Economics, and Accounting Research Vol. 1 No. 1 (2025): November 2025
Publisher : CV. Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/jomear.v1i1.29

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in national economic development as key drivers of employment and economic growth; however, they continue to face significant challenges, minimal access to formal financial services, and low levels of financial literacy. These constraints often result in weak financial management, suboptimal business decision-making, and low business performance and sustainability. This study aims to examine the role of financial inclusion and financial literacy in enhancing the sustainable performance of MSMEs. The method employed is a conceptual and descriptive review, analyzing relevant regulations, theoretical frameworks, and empirical studies on financial literacy, financial inclusion, MSME management, and business performance. The findings indicate that strong financial literacy—encompassing financial knowledge, skills, attitudes, and behaviors significantly improves MSMEs’ ability to manage cash flow, capital, investment, and business risks. Furthermore, financial inclusion, characterized by accessible, affordable, and responsible use of financial products and services, strengthens MSMEs’ capacity to expand their businesses and enhance competitiveness. The integration of financial literacy and financial inclusion contributes positively to MSME performance, as reflected in increased profitability, sales growth, market expansion, and long-term business sustainability. In conclusion, strengthening financial literacy and expanding financial inclusion are essential strategies for building a resilient and competitive future for MSMEs, and these efforts require continuous support from governments, financial institutions, and other relevant stakeholders.
The Influence of Educational Background, Length of Business and Business Size on the Quality of Financial Reports of MSMEs in Medan Petisah District Wiwik Apriani; Dwi Saraswati; Rahima Br Purba
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10516

Abstract

This study aims to examine the influence of educational background, business duration, and business size on the quality of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Medan Petisah District. The research employs an associative design with a quantitative approach. The study population consists of 30 MSMEs, all of which were included as samples using a saturated sampling technique. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using multiple linear regression with the aid of the SPSS program. The findings reveal that educational background and business duration do not have a significant effect on the quality of financial reports, while business size has a significant but negative influence. Taken together, these three variables significantly affect the quality of MSME financial reports. This suggests that improving the quality of MSME financial reporting requires a balance of knowledge, experience, and sufficient operational capacity.
Financial Ratio Analysis As An Instrument For Evaluating The Financial Performance Of The Padang City Drinking Air Resources In Optimizing Fund Management Umniati Khairunnisa; Nur Aliah; Dwi Saraswati
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10965

Abstract

This study aims to evaluate the financial performance of Perumda Air Minum Kota Padang through financial ratio analysis as an instrument to optimize the company's fund management. Using a descriptive quantitative approach, this research analyzes financial report data from 2022 to 2024, focusing on liquidity, solvency, profitability, activity, and operational ratios based on the standards of the Minister of Home Affairs Decree Number 47 of 1999. The results indicate that the company's financial performance falls into the "Good" category, with key strengths in low-risk solvency and high receivables collection effectiveness, but weaknesses in suboptimal profitability and operational efficiency influenced by high costs and water loss levels. The value of this research lies in providing strategic recommendations to enhance cost control, accelerate collection, and reduce water loss, thereby supporting operational sustainability and public services. Financial ratio analysis proves effective as an evaluation tool that aids management in decision-making for fund optimization.
The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Dwi Dinda Nur Arifah; Dwi Saraswati; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9823

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
The Effect of Audit Fees, Audit Tenure, and Gender on Audit Quality in Consumer Goods Companies Listed on the Indonesian Stock Exchange (2020–2024) Dwi Dinda Nur’arifah; Dwi Saraswati; Tia Novira Sucipto
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11365

Abstract

This study aims to determine the effect of Audit Fee, Audit Tenure, and Gender on Audit Quality of Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange for the 2020-2024 Period. Data is taken from www.idx.co.id. The population in this study was 29 companies with a sample of 48 companies. Sampling and determination of sample size in this study were carried out using a purposive sampling method, selecting 34 consumer goods sector manufacturing companies that met the criteria as samples. This research approach uses logistic regression analysis of data processed with the SPSS 23 application. Data from this study uses secondary data in the form of Company financial reports officially published by the Indonesia Stock Exchange (IDX). Based on the results of the study, it can be concluded that the Audit Fee variable has a positive effect on audit quality, Audit Tenure has no effect on Audit Quality, Gender has a positive effect on audit quality, simultaneously Audit Fee, Audit Tenure and Gender affect audit quality. Only 44.3% of the dependent variable can be explained by the variability of the independent variables, while the remaining 55.7% is explained by other variables not used in this study.
Enhancing Transaction Cost Efficiency and Customer Acquisition Through E-Invoicing and E-Payment Systems Dwi Saraswati; Joana Lindawati Saragih; Iskandar Muda
International Journal of Management, Economic and Accounting Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i1.788

Abstract

This research is a study that explains the differences that occur in an e-invoice and e-payment spending cycle on saving transaction costs and increasing the number of customers in the manufacturing industry. These changes occur very significantly and have a huge impact on the development of accounting information systems. The purpose of this study is to see whether E- Invoicing and E-Payment in the implementation of the expenditure cycle minimize transaction costs and increase the number of customers in the manufacturing industry. The research method used in this research is descriptive method, in which the researcher only conducts a literature study and then develops it into a paper. The results of this study explain that e-invoicing and e-payment have a very positive impact in minimizing the accounting costs incurred by the expense cycle. The expense cycle does not require many human resources when using an electronic system. The use of e-invoicing technology in manufacturing operations can significantly reduce production costs and increase efficiency. E-invoicing and e-payment are a must to adapt to the digital business model in the era of industrial revolution 4.0.
Analisis Digital Audit Kualitas Laporan Keuangan Koperasi Simpan Pinjam di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

Abstract

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.
Co-Authors , Rahima Br Purba Ardhansyah Putra Harahap Dwi Dinda Nur Arifah Dwi Dinda Nur’arifah Iskandar Muda Joana Lindawati Saragih Nur Aliah Tia Novira Sucipto Umniati Khairunnisa Wiwik Apriani