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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics & Islamic Finance Journal Jurnal Price : Ekonomi dan Akuntasi
Lestari Lestari
Universitas Dian Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
The Influence of System Quality, Information Quality, Perceived Usefulness, and Perceived Ease of Use on the Actual Use of SIAPIK Applications for MSME Sustainability Sri Anjarwati; Yolifiandri Yolifiandri; Magita Magita; Sigit Mareta; Lestari Lestari; Edy Suryadi; Rani Agustiani
Jurnal Price : Ekonomi dan Akuntasi Vol. 4 No. 1 (2025): Jurnal Price: Ekonomi dan Akuntansi, November Edition
Publisher : Sean Institute

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

Abstract

This study aims to analyze the influence of system quality, information quality, and perceived ease of use on MSME performance through the implementation of the Financial Information Recording Application System (SIAPIK). MSMEs continue to face challenges in financial management due to the use of conventional recording systems and limited digital literacy. Therefore, digital financial applications are expected to improve financial management efficiency and business sustainability. This study applies the Technology Acceptance Model (TAM) approach using a quantitative research design. Data were collected through questionnaires distributed to MSME owners who use SIAPIK applications in Jakarta. The collected data were analyzed using Structural Equation Modeling (SEM) with WarpPLS software. The findings indicate that system quality and information quality positively and significantly influence perceived ease of use. In addition, perceived ease of use positively affects MSME performance. These results demonstrate that user-friendly and reliable financial applications contribute to improving financial management effectiveness, operational efficiency, and business sustainability among MSMEs.
The Effect of Liquidity, Leverage, and Profitability on Financial Statement Manipulation Intan Sumeri; Sigit Mareta; Lestari Lestari; Caturida Meiwanto Doktoralina; Natalia Santoso
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 3 (2025): ECIF Journal December 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i3.231

Abstract

This study aims to examine the effect of liquidity, leverage,  and profitability on financial statement manipulation in Indonesian consumer goods companies. The research employs secondary data from 49 consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period, with a total of 278 observations. Data analysis was conducted using panel data regression (Fixed Effect Model) with the aid of EViews 12 software. The results indicate that liquidity and leverage have a significant negative effect on financial statement manipulation, while profitability shows no significant effect. Collectively, the three variables have a significant simultaneous effect. The study focuses solely on the consumer goods sector within a limited observation period of 2019-2024; thus, the findings may not be generalized to other sectors or longer periods. The results provide valuable insights for companies, investors, and regulators regarding the role of financial ratios as indicators of potential manipulation and contribute academically by enriching the literature on financial reporting practices in emerging markets, particularly in Indonesia. 
Optimizing Corporate Social Responsibility (CSR) for Enhancing Economic Resilience in Coastal Communities: An Inclusive Development Model Sigit Mareta; Caturida Meiwanto Doktoralina; Lestari Lestari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3422

Abstract

In the context of sustainable development, the role of corporate social responsibility has gained significant importance, particularly in resource-based industries operating in coastal regions. This research paper proposes an inclusive development model that integrates ethical values and community engagement to foster economic resilience and environmental sustainability in coastal communities. Coastal communities often face unique socioeconomic and environmental challenges owing to their heavy dependence on natural resources, heightened vulnerability to the impacts of climate change, and the complex interplay between economic activities and fragile ecosystems. (Bhale & Bh?le, 2017) The global economic slowdown has significantly affected coastal communities, particularly in regions heavily reliant on the maritime sector. This study explores how Corporate Social Responsibility (CSR) can be utilized to enhance economic resilience, focusing on empowering women and fostering social inclusion in these communities. Utilizing both quantitative and qualitative research methods, including literature reviews, interviews, and field observations, this study aims to develop an inclusive CSR model integrated with accounting principles. Findings indicate that structured CSR initiatives have a positive impact on local economies, particularly when tailored to address specific community needs. This study contributes to the existing literature by providing a practical framework for businesses to implement sustainable CSR strategies that benefit coastal communities
Carbon Emissions Disclosure: Return on Assets, Leverage and Media Exposure Lestari Lestari; Caturida Meiwanto Doktoralina; Sigit Mareta; Ari Apriani; Lutfi Alhazami
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3441

Abstract

The purpose of this study is to prove the hypothesis that return on assets, leverage projected by debt to equity ratio and media exposure affect the disclosure of carbon emissions. This type of research uses a quantitative approach. The population in this study are mining companies listed on the IDX in 2018-2022. The total population is 52 companies. Researchers apply a non-probability sampling method, which will specifically be carried out using purposive sampling method, then a total sample of 26 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis method to analyze the effect of independent variables on the dependent which is processed using Statistical Program for Social Science (SPSS) 25 software program. Based on hypothesis testing, the results show that media exposure has a positive and significant effect on carbon emission disclosure. Meanwhile, Return on Asset and Debt to Equity Ratio have no significant effect on carbon emission disclosure.
Co-Authors Anjarwati, Sri Ari Apriani Doktoralina, Caturida Meiwanto Edy Suryadi Intan Sumeri Lutfi Alhazami Magita Magita Natalia Santoso Rani Agustiani Sigit Mareta Yolifiandri Yolifiandri