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All Journal JMM (Jurnal Masyarakat Mandiri) JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Serat Acitya Gotong Royong Jurnal Maisyatuna Journal of International Accounting, Taxation and Information Systems International Journal of Social Science and Community Service
Roza, Seflidiana
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Financial Access and Financial Literacy on the Performance of MSMEs in Solok City Roza, Seflidiana; Sriyanti, Esi; Zahran, Althaf Naufal
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 2 (2025): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i2.113

Abstract

This research aims to examine the influence of financial inclusion and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs), specifically 3 kg LPG gas depots located in Bukit Sundi and Kubung Districts, Solok Regency. MSMEs in this area still face various obstacles, particularly limited access to formal financial services and low understanding of business operators regarding financial management. The study employs a quantitative method utilizing multiple linear regression to analyze primary data obtained from surveys completed by 40 gas depot owners. Findings indicate that financial literacy positively impacts MSME performance, although financial inclusion does not have a significant partial effect. Nevertheless, when considered together, both variables significantly influence business performance. This finding confirms the importance of improving financial literacy for MSME operators rather than merely expanding access to financial services. This research recommends that future studies consider additional variables such as work incentives, human resource quality, and productivity to obtain a more comprehensive understanding of the factors that influence MSME performance.
Measurement of Company Financial Performance Using Debt to Equity Ratio and Debt to Total Asset Ratio in Mining Companies in Indonesia Roza, Seflidiana; Arfimasri, Arfimasri; Meilani, Intan
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.117

Abstract

This research assesses how debt ratios influence the financial performance of Indonesian coal mining firms by utilizing regression analysis. A sample of 23 coal mining companies listed on the Indonesia Stock Exchange was studied, chosen through purposive sampling from a total of 33 companies between 2020 and 2023. Statistical analysis reveals that Debt to Equity Ratio significantly affects Financial Performance (ROE), demonstrated by a t-test significance value of 0.001 < α 0.05 and t-value of -3.390 > t-table 1.667. Similarly, Debt to Total Asset Ratio shows significant partial impact on ROE, with t-test results indicating significance of 0.005 < α 0.05 and t-value of 2.912 > t-table 1.667. The F-test confirms that both debt ratios simultaneously influence financial performance, showing significance of 0.003 < α 0.05 and f-value of 6.169 > f-table 3.130. The 0.152 R-squared value suggests that 15.2% of the variability in ROE is accounted for by the independent variables, leaving 84.8% of the variability to be influenced by unexamined factors in this research. The findings demonstrate that debt management strategies significantly impact financial performance in the coal mining sector.
Impact of Job Satisfaction on Employee Performance at Solok Regency Transportation Department Fajri, Farhan Hidayatul; Yeni, Afni; Roza, Seflidiana
International Journal of Social Science and Community Service Vol. 3 No. 4 (2025): October
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i4.91

Abstract

The goal of this research is to examine how leadership, motivation, and job satisfaction impact the performance of employees at the Transportation Department (DISHUB) Office of Solok Regency. The research object consists of DISHUB employees located at Jl. Raya Koto Baru, Solok Regency, West Sumatra. Quantitative research was employed in the study, which involved distributing questionnaires to 92 employees for data collection. Findings from the research indicate that there is no substantial impact of leadership on employee performance, as evidenced by a t-value of 1.294 and a significance level of 0.200. Motivation also does not have a significant effect, with a t-value of -1.873 and significance of 0.065. Conversely, job satisfaction significantly influences employee performance, with a t-value of 2.060 and significance of 0.043. Simultaneously, the three variables influence employee performance with an F-value of 3.230 and significance of 0.027. The impact of leadership, motivation, and job satisfaction accounts for 11.9% of the variation in employee performance, with the remaining percentage being attributed to various other factors. This study provides recommendations to improve employee job satisfaction to enhance performance in the agency.
Co-Authors Afniyeni, Afniyeni Akkiyas Arfimasri, Arfimasri Desi Ariyani, Desi Fajri, Farhan Hidayatul Hartono, Rudi Hazmi, Shadrina Hendrayani, Eka Hidayat, Bagus Kirana Putra, Ramadhani Lina Lina Lutiyan , Yetti Maidari, Elfi Maiyastria, Reza Meilani, Intan Merisa, Fawnia Nasrah, Rasidah Nirwana, Ida Novita Fitri, Desri Nurhayati Nurhayati Nurhayati Oktafiona, Gebi Pratama, Yogi Putra, Ramadhani Kirana Rachmawati, Alifah Widya Rahmat , Rahmat Ramadhayanti, Putri Sagita, Yonna Siska Yulia Defitri Sriyanti, Esi Suprapto, Yetti Lutiyan Susanti, Mutia Wahyu Indah Mursalini Washillah, Rahmi Yeni, Afni Zahran, Althaf Naufal