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ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR Mohamad Ghofur; Nofryanti; Iin Rosini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.351

Abstract

This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.
Peningkatan Literasi Keuangan dan Pemisahan Aset Pribadi dengan Aset Usaha pada UMKM Kecamatan Sepatan Timur Kabosu, Maria Yosefa; Bendiktus Gulo; Ratna Dahmayanti; M. Zulqisthi; Holiawati; Nofryanti
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9674

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a very significant contribution to Indonesia's economy and also help contribute to the national Gross Domestic Product (GDP). Unfortunately, financial management is still a major challenge for many MSME players today. They generally get stuck in classic problems, such as mixing personal money with business capital, neglecting daily cash recording, and struggling to get capital injections from the banking sector. This study is based on Community Service activities aimed at improving the financial literacy of MSME players in the Sepatan Timur District through education on modern financial management strategies. The implementation methods used include a participatory approach through educational counseling, interactive discussions, and direct consultations. The material covered included cash flow management, the importance of separating personal and business assets, and simple financial planning techniques. The results showed that after the educational intervention, participants gained a much more comprehensive understanding of the importance of structured financial management in efforts to boost business credibility. This understanding directly contributes to MSMEs' readiness to increase their chances of accessing funding from formal financial institutions. The program received a positive response and is estimated to help push the growth of MSMEs towards becoming more professional, sustainable, and competitive in an increasingly challenging market.