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All Journal Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences
Acep Komara
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Peran Prilaku keuangan dalam memediasi literasi keuangan dan inklusi keuangan terhadap kinerja umkm di kota Cirebon Dwi Setiani; Yunita Indah Pratiwi; Acep Komara
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 1 (2024): IJHESS AUGUST 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i1.1126

Abstract

This research aims to analyze the role of financial behavior in mediating the influence of financial literacy and financial inclusion on the performance of MSMEs in Cirebon. This research is quantitative descriptive, primary data. The Partial Least Square (PLS) testing method is based on Structural Equation Modeling (SEM) with the Non-Probability Sampling method with purposive sampling as sample collection. The population in this research is MSME actors in Cirebon City with a sample of 61 micro business actors with a scale for measuring respondents' opinions using Likert. This research shows the following results: First, financial literacy has a negative and insignificant effect on the performance of MSMEs. Second, Financial Inclusion has a positive but not significant effect on MSME performance. Third, Financial Behavior has a positive and significant effect on MSME Performance. Fourth, Financial Literacy has a positive and significant effect on Financial Behavior. Fifth, Financial Inclusion has a positive but not significant effect on Financial Behavior. Sixth, financial behavior has a positive and significant effect in mediating financial literacy on MSME performance. Seventh, financial behavior has a positive and insignificant effect in mediating financial inclusion on MSME performance. This research shows that increasing understanding of financial literacy and knowledge of access to financial services accompanied by good financial behavior and appropriate and wise implementation by MSME players can improve MSME performance.
The Effect of Profitability, Leverage on Firm Value and Corporate Social Responsibility (CSR) as a Moderating Variable Abdullah Nasih Ulwan; Efi Deayu; Acep Komara; Krisdiana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.14948

Abstract

Firm value is commonly understood as an indicator of a company’s market performance, typically reflected through movements in its share price. This study seeks to examine the influence of profitability and leverage on firm value, while also evaluating the moderating role of Corporate Social Responsibility (CSR). The research focuses on companies within the energy sector—specifically those operating in the mining sub-sector—that were publicly listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. A purposive sampling technique was employed to select nine companies that met the study’s criteria. The research adopts a quantitative approach, with data analysed using EViews 12 through both multiple regression analysis and moderated regression analysis (MRA). The empirical results reveal that Return on Assets (ROA) does not have a statistically significant effect on firm value. Conversely, leverage demonstrates a significant and positive relationship. Additionally, CSR is found not to significantly moderate the relationship between either profitability or leverage and firm value, suggesting a limited moderating effect within the scope of this analysis.
Co-Authors Abdullah Nasih Ulwan Dwi Setiani Efi Deayu Krisdiana Yunita Indah Pratiwi