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All Journal Jurnal Riset Akuntansi dan Keuangan International Research Journal of Business Studies
Dewi, Vinda Auralia Kesuma
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Accounting Information Systems and HR Competence on the Performance of MSMEs Mediated by E-Commerce Jufri, Ali; Hadiwibowo, Imam; Safitri, Nabila; Dewi, Vinda Auralia Kesuma
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.70044

Abstract

This research aims to determine the influence of accounting information systems and human resource competence on the performance of MSMEs mediated by e-commerce in Cirebon City. The research method used is descriptive with a quantitative approach. The sampling technique used was 110 business units and  Eviews 12 for data processing. The research results found that e-commerce and financial literacy did not partially influence the performance of MSMEs, while accounting information systems and accounting knowledge partially influenced the performance of MSMEs. However, simultaneously e-commerce, accounting information systems, accounting knowledge and financial literacy influence the performance of MSMEs. This research makes a contribution by examining the influence of E-Commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City. This research offers an in-depth understanding of the role of e-commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City.
Green Innovation as a Mediator between CSR, Ownership Concentration, and Financial Performance Dewi, Vinda Auralia Kesuma; Hadiwibowo, Imam; Azis, Mohammad Taufik
International Research Journal of Business Studies Vol. 17 No. 3 (2024): December 2024 - March 2025
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.3.293-315

Abstract

This study examines the mediating role of green innovation in the relationship between Corporate Social Responsibility (CSR), Ownership Concentration (OC), and Financial Performance (FP) in the energy and basic materials sector in Indonesia. Data from 20 companies from 2020 to 2023 were analyzed using panel data regression and Sobel test. The findings show that CSR positively affects GI but has no significant direct effect on FP. Meanwhile, OC has no significant effect on GI and a negative effect on FP. Additionally, GI negatively affects financial performance but mediates the positive relationship between CSR and FP. However, GI does not significantly mediate the relationship between OC and FP. These results highlight the importance of aligning sustainable practices with a company's long-term strategy to enhance company value. This research contributes to understanding the dynamic interaction between CSR, governance structure, and innovation in achieving sustainability and profitability goals.
Co-Authors Hadiwibowo, Imam Jufri, Ali Mohamad Taufik Azis SAFITRI, NABILA