Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Akuisisi : Jurnal Akuntansi
Acep Komara
Swadaya Gunung Jati University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Impact of Carbon Disclosure, Profitability, and Manajerial Ownership on Firm Value with Dividend Moderation Chika Windia A; Nailah Apriyuni; Acep Komara
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2685

Abstract

This study analyzes the influence of carbon emission disclosure, profitability, and managerial ownership on firm value, with dividend policy as a moderating variable. The research focuses on non-cyclical food and beverage companies listed on the Indonesia Stock Exchange (IDX), using a quantitative method and Moderated Regression Analysis (MRA). The results show that all three variables have a significant positive effect on firm value; however, their influence weakens when moderated by dividend policy. The findings highlight the importance of environmental transparency, operational efficiency, and ownership structure in maintaining investor confidence and enhancing firm value. The study suggests that companies should be more transparent in disclosing carbon emissions, improve profitability sustainably, and manage dividend policies wisely.
Exploring Financial and Digital Literacy: How Technology Adoption Attitude Drives Mobile Service Innovation in Cirebon MSMEs Mardiyani Mardiyani; Siska Ernawati Fatimah; Acep Komara
Indonesian Journal of Business and Entrepreneurship Vol. 12 No. 2 (2026): IJBE, Vol. 12 No. 2, May 2026
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.12.2.413

Abstract

Background: Financial and digital literacy are key factors in technology adoption among MSMEs. However, most studies still focus on usage intentions or frequency rather than innovative behavior. It is also important to study MSMEs in Cirebon because of their limited digital infrastructure, varying financial capabilities, and the prevalence of small-scale businesses, all of which influence technology adoption behavior.Objective: To analyze the influence of digital and financial literacy on mobile service innovation, with the mediating of technology attitudes adoption, among MSMEs in Cirebon.Design/Methodology/Approach: Data were collected via a questionnaire administered to 200 SMEs in the culinary, fashion, service, and handicraft sectors using purposive sampling, with the criteria being MSMEs that use digital technologies such as digital marketing, financial transactions, and  customer service. Data analysis was conducted using SEM with SmartPLS 4.0.Findings/Results: Digital and financial literacy significantly influence mobile service utilization through the mediation of technology attitudes adoption. The strongest influence is demonstrated by digital literacy on technology attitudes adoption, highlighting the importance of MSMEs’ ability to use digital technology.Conclusion: There is a need for integrated digital and financial literacy training programs that strengthen technology attitudes adoption. Mobile service providers also need to pay attention to ease of use and education to encourage positive user attitudes.Originality/Value (Current State): This study reveals the mechanisms by which digital literacy and financial literacy shape the use of mobile services through technology attitudes adoption among digitally active SMEs in developing regions, an area previously studied primarily in terms of the intention to use technology. Keywords:  digital literacy, financial literacy, technology attitude adoption, mobile service innovation, msmes, omnichannel adoption
Co-Authors Chika Windia A Mardiyani Mardiyani Nailah Apriyuni Siska Ernawati Fatimah