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Analysis of Accounting Digitalization, Innovation Orientation, and Collaboration with FinTech on the Performance of Culinary MSMEs in Yogyakarta Widiniarsih, Dewi Mariam; Barus, Irwan Irawadi; Siregar, Ali Nurdin; Kaswoto, Junet; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2395

This study examines the effects of accounting digitalization, innovation orientation, and collaboration with FinTech on the performance of culinary MSMEs in Yogyakarta. Using a quantitative approach, data were collected from 155 MSME owners and managers via a structured questionnaire with a five-point Likert scale. Data analysis was conducted using SPSS version 25, employing descriptive statistics, reliability tests, and multiple regression analysis. The results indicate that accounting digitalization, innovation orientation, and FinTech collaboration each positively and significantly influence MSME performance, with innovation orientation showing the strongest effect. The findings suggest that adopting digital accounting systems, fostering innovative practices, and collaborating with FinTech platforms can enhance operational efficiency, financial management, and overall business performance. These results provide both practical guidance for MSME owners and theoretical insights into factors that drive performance in the culinary sector.

The Effect of Hedging Strategies on the Financial Performance of Import-Export Companies in Indonesia Purnamasari, Eva; Pradita, Arisha Putri; Arum, Mega; Kaswoto, Junet; Karim, Abdul
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2400

This study examines the effect of hedging strategies on the financial performance of import–export companies in Indonesia. Due to the high exposure to foreign exchange fluctuations, firms engaged in international trade increasingly adopt hedging mechanisms to stabilize financial outcomes. Using a quantitative approach, data were collected from 115 respondents through a Likert scale–based questionnaire and analyzed using SPSS version 25. Statistical tests including validity, reliability, correlation, and regression analyses were conducted to evaluate the relationship between hedging strategies and financial performance. The results show that hedging strategies have a positive and significant effect on financial performance. The correlation coefficient (r = 0.642) indicates a strong relationship, while the regression analysis reveals that hedging explains 41.2% of the variation in financial performance. Forward contracts, options, swaps, and natural hedging contribute significantly to improving profitability, liquidity, and cash flow stability. The findings highlight the importance of systematic risk management practices in increasing the financial resilience and competitiveness of import–export companies in Indonesia. This study recommends that firms enhance their financial literacy and adopt more structured hedging policies to effectively mitigate currency risks.

Analisis Dampak Adopsi Embedded Finance dan Disiplin Keuangan terhadap Arus Kas UMKM Perdagangan di Jawa Tengah Amalia, Mekar Meilisa; Kaswoto, Junet; Bunyamin, Ilham Akbar
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3332

Penelitian ini bertujuan untuk menganalisis dampak manajemen keuangan terintegrasi dan disiplin keuangan terhadap arus kas Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor perdagangan di Jawa Tengah. Pendekatan penelitian kuantitatif digunakan dengan memanfaatkan data primer yang dikumpulkan dari 85 pelaku UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Analisis data dilakukan menggunakan SPSS versi 25, meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil menunjukkan bahwa manajemen keuangan terintegrasi memiliki pengaruh positif dan signifikan terhadap arus kas, yang mengindikasikan bahwa perencanaan, pencatatan, dan pengendalian keuangan yang sistematis meningkatkan stabilitas keuangan. Disiplin keuangan juga memiliki pengaruh positif dan signifikan, yang menyoroti pentingnya perilaku keuangan yang konsisten dalam mengelola keuangan usaha. Secara bersamaan, kedua variabel tersebut secara signifikan mempengaruhi arus kas, dengan koefisien penentuan (R²) sebesar 0,487, artinya 48,7% variasi arus kas dijelaskan oleh kedua variabel independen tersebut. Temuan ini menyarankan bahwa integrasi sistem manajemen keuangan yang terstruktur dan perilaku keuangan yang disiplin sangat penting untuk meningkatkan keberlanjutan keuangan UMKM. Studi ini memberikan implikasi praktis bagi pelaku UMKM dan pembuat kebijakan untuk memperkuat kemampuan keuangan guna meningkatkan kinerja dan ketahanan bisnis.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

Tax Administration Transformation through The Implementation of Coretax DJP in 2025 Judijanto, Loso; Arum, Mega; Kaswoto, Junet
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6705

This study analyzes the transformation of tax administration through the implementation of the Core Tax Administration System (Coretax DJP) in Indonesia in 2025. The reform aims to integrate tax administration processes, improve service quality, and enhance administrative efficiency through digital transformation aligned with modern public sector governance. A quantitative research approach was employed using primary data collected from 125 community respondents who interact with tax administration services. Data were gathered through a structured questionnaire measured on a Likert scale and analyzed using SPSS version 25. Descriptive and inferential statistical analyses were conducted to examine perceptions of efficiency, ease of use, service quality, transparency, and overall satisfaction with Coretax DJP as a digital tax platform. The results indicate that the implementation of Coretax DJP has a positive and significant impact on tax administration transformation by simplifying processes and improving user experience. Perceived efficiency, service quality, ease of use, and transparency significantly influence overall user satisfaction, with efficiency emerging as the most dominant factor affecting public perceptions. The integrated digital system enables faster processing, better data management, and improved communication between taxpayers and tax authorities, contributing to increased trust in tax services. These findings provide empirical evidence that digital tax system integration can strengthen public sector performance and taxpayer engagement, while also highlighting the importance of continuous system refinement, digital literacy support, and responsive service mechanisms to ensure the sustainability and long-term effectiveness of tax administration reforms in Indonesia.

Analysis of IT Infrastructure Readiness and System Integration Capabilities in Improving Tax Reporting Data Reliability in Fintech Start-ups in Indonesia Judijanto, Loso; Arum, Mega; Asfar, Andi Hasryningsih; Kaswoto, Junet; Fitriani, Heny; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2788

This study aims to analyze the effect of IT infrastructure readiness and system integration capability on the reliability of tax reporting data in fintech startups in Indonesia. The research employs a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that IT infrastructure readiness has a positive and significant effect on the reliability of tax reporting data, demonstrating that stable, secure, and scalable systems contribute to improved data accuracy and consistency. Similarly, system integration capability shows a significant positive influence, highlighting the importance of seamless data flow and interoperability among organizational systems in minimizing errors and inconsistencies in reporting. Simultaneously, both variables significantly affect tax reporting reliability, with a coefficient of determination (R²) of 0.642, indicating that 64.2% of the variance in tax reporting reliability can be explained by these factors. The findings suggest that fintech startups need to strengthen both their IT infrastructure and system integration to enhance compliance, transparency, and data reliability in tax reporting processes. This study contributes to the literature by providing empirical evidence on the role of technological capabilities in supporting reliable tax reporting within digital financial ecosystems.

The Influence of Transaction Costs and Opportunistic Behavior on MSME Sustainability through Operational Efficiency in Indonesia Mulyono, Sri; Kaswoto, Junet; Rahmiyanti, Sev; Octasylva, Annuridya Rosyidta Pratiwi; Prasetyo, Fitria Madaniah; Sudarmanto, Eko
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.979

This study investigates the effect of transaction costs and opportunistic behavior on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with operational efficiency serving as a mediating variable. A quantitative research approach was employed, involving 185 MSME respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results indicate that transaction costs and opportunistic behavior have significant negative effects on both operational efficiency and MSME sustainability. Conversely, operational efficiency demonstrates a significant positive effect on sustainability and serves as a partial mediator in the relationship between transaction costs, opportunistic behavior, and MSME sustainability. These findings suggest that high transaction costs and opportunistic practices hinder business performance, while efficient operational management enhances long-term viability. The study contributes to the literature by integrating economic and behavioral perspectives within MSME sustainability research and offers practical implications for policymakers and business practitioners to improve operational performance, reduce inefficiencies, and strengthen the resilience of MSMEs in Indonesia.

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