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All Journal Jurnal Ilmu dan Riset Akuntansi Business and Finance Journal Accounting and Management Journal Community Development Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Mardiyah Anugraini, Mardiyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Accounting and Management Journal

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Efek Mediasi Penggunaan Financial Technology pada Pengaruh Literasi Keuangan terhadap Kinerja Keuangan UMKM Kabupaten Gresik Anugraini, Mardiyah; Khusnah, Hidayatul; Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6632

Abstract

This study aims to analyze the mediation effect of the use of financial technology (fintech) on the influence of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. Financial literacy is one of the important factors that influences the ability to manage MSME finances. However, along with the development of financial technology, fintech is expected to play a role as a mediator in strengthening the influence of financial literacy on financial performance. The data used in this study are primary data obtained from distributing questionnaires that meet the research criteria. The method used in sampling is purposive sampling. The sample consists of 100 MSME actors in Gresik Regency. The research method used is a quantitative approach with data collection through a survey of MSMEs in Gresik Regency. Data were analyzed using a structural model (SEM-PLS) to test the relationship between financial literacy, the use of fintech, and MSME financial performance. The results of this study indicate that financial literacy has a positive effect on financial performance. Furthermore, financial literacy has a positive effect on Financial Technology. Financial Technology is able to mediate the influence of financial literacy on financial performance.
EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) DAN NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VERIABEL INTERVENING Anugraini, Mardiyah; Khusnah, Hidayatul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 4 No 2 (2020): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v4i2.1820

Abstract

This study aims to investigate the effect of the employee stock ownership program (ESOP) on profitability and firm value. In addition, this study also aims to see the mediating effect of profitability on the effect of ESOP on firm value. This research was conducted on manufactures listed on the Indonesia Stock Exchange (BEI) during 2015-2019. The data analysis technique in this study used the PLS (Partial Least Square) method. The results of this study indicate that the results of this study indicate that profitability partially mediates the effect of ESOP on firm value. This study also found that ESOP has a positive effect on profitability and firm value. This study also found the same thing for the effect of profitability on firm value.
Co-Authors Bambang Suryono, Bambang Endah Tri Wahyuningtyas Jannah, Sifa Imroatun Khusnah, Hidayatul Mohamad Yusak Anshori Sutjipto Ngumar, Sutjipto Ula, Fitrotul Wijayanti, Destin Rafika