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Danial, Hendra Pratama
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Religion Agriculture, Biological Sciences & Forestry Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

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THE INFLUENCE OF FINANCIAL LITERACY AND BUSINESS CAPITAL ON THE SUSTAINABILITY OF WOMEN-OWNED MSMEs IN LIMBOTO SUBDISTRICT, GORONTALO REGENCY Permata, Mohamad Reyhan; Mahmud, Muliyani; Panigoro, Nurharyati; Danial, Hendra Pratama
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2389

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
THE INFLUENCE OF LOCUS OF CONTROL AND INDEPENDENCE ON THE PERFORMANCE OF INTERNAL AUDITORS AT THE REGIONAL INSPECTORATE OF BONE BOLANGO REGENCY Toloh, Vidya Vanessa; Noholo, Sahmin; Danial, Hendra Pratama
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2400

Abstract

This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Co-Authors Ahmad, Ratna Anwar, Aurelia Revalina Djailani, Nur’Ain Y. Dumbi, Nurfahtia Hakim, Nur Hamka Hamka Hamka Hamka, Hamka Haq, Putri Jesica Aulia Ikhlas Ul Aqmal Kasim, Mamang Lihawa, Nur Fadhilah Mas'ud Muhammadiah Mohehu, Fazri Muliyani Mahmud Nurfadliah, Nurfadliah Nurharyati Panigoro Pani, Eka Ria Nazmi Permata, Mohamad Reyhan R, Rinovian Sahmin Noholo Toloh, Vidya Vanessa Tuli, Hartati