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Determinants of Financial Inclusion and Financial Well-Being of MSMEs Entrepreneurs in Lamandau Regency Nurlina, Siti; Diky Paramitha
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9780.2024

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy, contributing greatly to job creation and economic growth. Financial inclusion and financial well-being of MSMEs entrepreneurs are important factors in improving the performance and competitiveness of MSMEs. The objective of this study is to examine the factors that influence financial inclusion and financial well-being. There are four independent variables tested, namely financial literacy, accessibility, affordability, and use. This study was conducted in Lamandau Regency, Central Kalimantan Province, Indonesia. The sample of this study was MSMEs entrepreneurs in Lamandau Regency, Central Kalimantan Province. Data were collected through questionnaires and processed using the smart-PLS application. The questionnaire was distributed to the MSMEs communication forum in the form of an e-form. The results of this study indicate that the factors that influence financial inclusion and financial well-being are financial literacy. The conclusion of this study is that financial literacy is a determining factor in financial inclusion and ultimately affects financial well-being. These results provide recommendations for the government to play an active role in providing financial education to the public, especially MSMEs entrepreneurs
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio Diky Paramitha; Sucipto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.762

Abstract

The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test). The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled.
Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio Diky Paramitha; Sucipto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.762

Abstract

The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test). The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled.
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
Mengungkap Hubungan Tersembunyi Antara Harga Kripto dan Saham Pertambangan: Bukti dari ANTM dan TINS Diky Paramitha; Etik Ipda Riyani; Kan Wen Huey
Efektor Vol 12 No 2 (2025): Efektor Vol.12 No.2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v12i2.27205

Abstract

The high volatility of the crypto market has raised questions about its potential impact on other financial instruments, including shares of mining sector issuers. This study aims to reveal the relationship between the price of crypto assets, especially Bitcoin, and the stock price movements of two major mining issuers in Indonesia, namely Antam (ANTM) and Tin (TINS). The analysis was carried out with a quantitative approach with a simple linear regression analysis method, to test the influence of the price of bitcoin on each stock. The results of the analysis show the direction of a positive and significant relationship between the price of Bitcoin and ANTM shares with a regression coefficient of 0.008776. This value indicates that any increase in the price of Bitcoin is potentially followed by an increase in the price of ANTM's shares, with a contribution of variation of 45% (R² = 0.45). Meanwhile, the influence on TINS shares was also positive but weaker, with a regression coefficient of 0.004999 and a contribution of variation of 28% (R² = 0.28). These findings indicate that the crypto market could be one of the external factors influencing the dynamics of real sector stocks, especially those related to metal commodities. The conclusion of this study confirms the importance of including crypto variables in the risk analysis and investment strategies of mining sector stocks due to the adoption of blockchain technology that requires such commodities.