Article Per Year (5 Year)
p-Index From 2021 - 2026
1.886
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) NANAEKE Paradoks : Jurnal Ilmu Ekonomi Jurnal Smart Paud E-Jurnal Akuntansi
Duriani
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
The Influence Of Financial Attitudes And Financial Capabilities In Improving Financial Welfare Through Digital Financial Literacy On Msme Actors Hikma Ramadani; Goso; Duriani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.6993

Abstract

This study aims to analyze the influence of financial attitudes and financial abilities on financial welfare through digital financial literacy in MSME actors in Pancasila Field, Palopo City. Using a quantitative approach with a sample of 138 MSME actors, this study examined the direct and indirect relationships between variables using the PLS-SEM analysis technique. The results show that financial attitudes and financial ability have a significant positive influence on digital financial literacy, which in turn has a positive impact on financial well-being. A positive financial attitude can increase digital financial literacy, which then improves financial management and financial welfare of MSME actors. In addition, financial ability also plays an important role in facilitating the understanding of digital financial technology, which ultimately supports the improvement of financial well-being. This study suggests the importance of digital financial literacy education to empower MSME actors in managing their finances more efficiently and effectively.
The Role of Digital Leadership and Digital Capabilities on Dynamic Capabilities and Digital Performance of MSME Employees Muh. Afdal Abdullah; Rahmad Sholing Hamid; Duriani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i1.6570

Abstract

This study explores the role of digital leadership and digital capabilities in improving employee dynamic capabilities and employee digital performance in the micro, small, and medium enterprise (MSME) sector in Indonesia. With an integrative approach, this study tests the relationship between these variables using a theoretical model based on quantitative methods. The results of the study show that digital leadership has a significant influence in creating an adaptive and collaborative work culture, while employee digital capabilities increase innovation and productivity. Employee dynamic capabilities were found to be a key mediator that strengthens the relationship between digital capabilities and employee digital performance. This study provides theoretical contributions by integrating these variables in the context of MSMEs and offers practical implications for MSME leaders in optimizing digital technology for business sustainability in the era of digital transformation. This study also underlines the need for strategic policies and training that support digitalization to improve the competitiveness of MSMEs.
ESG Disclosure, Firm Value, and Investment Decisions: Evidence from Indonesia’s Capital Market Rismawati; Duriani; Muhammad Aqsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on corporate value and investor choices in Indonesia's developing capital market. This research examines how ESG reporting improves transparency, reduces information asymmetry, and influences investor behavior through the lenses of signaling, stakeholder, and behavioral finance theories. Analysis of 138 firm-year observations from publicly traded non-financial corporations through multiple regression indicates that both ESG disclosure (B = 0.311; p = 0.003) and firm value (B = 0.594; p < 0.001) significantly influence investment decisions, with firm value exhibiting a more substantial impact. These findings align with focus group discussions that emphasize the significance of credible and comparable ESG narratives in fostering investor trust. This study enhances the sustainability accounting discourse by providing empirical evidence and policy implications for regulators and corporations to improve ESG disclosure standards in Indonesia.
Co-Authors Ayu Lestari Edi Maszudi FADILA, NUR Goso , Goso Haedar Herianti Hikma Ramadani Jannah, Ghina Raudhatul Kustiah, Sri M. Shabir U M. Yusuf T Maq’ Firah Hakka Muh. Afdal Abdullah Muhammad Aqsa Nersa Nurdin Salama Rahmad Sholing Hamid Rismawati Wahyuni Ulpi