Garuda - Garba Rujukan Digital

The Role of Financial Literacy in Moderating the Influence of Fintech and Financial Inclusion on Financial Performance Khansa Shabihah; Mutamimmah Mutamimmah; Rita Rosalina; Dedi Rusdi; Ahmad Salim
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2555

Micro, small, and medium-sized businesses (MSMBs) are crucial for boosting community economic empowerment and job creation. Unfortunately, many players in the MSME sector struggle with good financial management due to even a simple lack of knowledge about financial reporting. In this study, we aim to analyze how fintech and financial inclusion affect the financial performance of micro, small, and medium-sized enterprises (MSMEs), controlling for financial literacy as a moderating variable. A quantitative explanatory research approach is utilized in this work. Using a purposive sample technique, one hundred MSME players in the culinary sector of Semarang City were chosen. The data was collected via secondary sources, surveys, and interviews conducted by the Central Java Provincial Cooperatives and MSMEs Office. Moderated Regression Analysis (MRA) and multiple linear regression were employed for the data analysis. The findings were reliable according to the traditional premise. Financial inclusion (β = 0.171; p < 0.05) and financial performance (B = 0.289; p < 0.05) were both markedly enhanced by fintech, according to the study's findings. The effect of financial literacy on financial success was stronger than that of fintech (B = 0.017; p < 0.05) and financial inclusion (B = 0.022; p < 0.05). This research highlights the critical importance of financial literacy for MSMEs to maximize digital financial services.

Determinasi Faktor-Faktor Makroekonomi terhadap Indeks Harga Saham Gabungan Ibnu Refinaldi; Muhammad Jafar Shodiq; Rita Rosalina
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1800

Pasar modal menjadi indikator utama kesehatan ekonomi, dengan Indeks Harga Saham Gabungan (IHSG) sektor pertambangan mengalami volatilitas pasca-COVID-19 akibat fluktuasi komoditas global dan pelemahan rupiah. Studi sebelumnya menunjukkan inkonsistensi pengaruh makroekonomi, meninggalkan celah analisis simultan periode 2020-2025. Penelitian ini bertujuan menganalisis pengaruh parsial dan simultan inflasi (X1), nilai tukar rupiah (X2), harga minyak dunia (X3), dan harga emas dunia (X4) terhadap IHSG sektor pertambangan. Menggunakan desain kuantitatif time-series explanatory, penelitian memanfaatkan data sekunder bulanan (72 observasi) dari BEI, Bank Indonesia, dan sumber internasional sebagai populasi dan sampel purposive. Analisis data mencakup statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji F, uji t, koefisien determinasi, dan uji beda rata-rata via SPSS 27. Hasil menunjukkan semua variabel berpengaruh signifikan secara simultan terhadap IHSG (F=105.829, Sig.=0.000; R²=0.863), dengan pengaruh parsial positif dari inflasi (β=14708.895, Sig.=0.000), harga minyak (β=0.002, Sig.=0.000), dan harga emas (β=0.00006, Sig.=0.000), serta negatif dari nilai tukar (β=-0.264, Sig.=0.002). Simpulan menyatakan faktor-faktor ini menjelaskan 86,3% variasi IHSG, memberikan panduan investasi dan kebijakan di tengah dinamika pasca-pandemi.

THE ROLE OF ZAKAT FOR POVERTY ALLEVIATION IN INDONESIA : BIBLIOGRAPHIC STUDY Zainal Alim Adiwijaya; Rita Rosalina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7376

Poverty is one of the main problems that occurs in developing countries, including Indonesia. This research tries to describe poverty alleviation in developing countries through the role of zakat from Scopus-indexed journals and accredited journals in Indonesia that represent rural areas in Indonesia. Samples were obtained from 10 articles discussing zakat for poverty alleviation. The author classifies these articles based on research topics, methods, and models. The topic of zakat antecedents is a topic that has been widely studied. The analytical method and modified Jones accrual model are the most popular models used because this model is considered the most appropriate for measuring the role of zakat in poverty alleviation compared to other models. Through zakat, it is expected that the economy will develop further, and the problem of poverty can gradually be resolved

Strategy for Improving Household and MSMEs Financial Management Towards Financial Independence for the Mijen Community Rita Rosalina; Muhammad Ja'far Shodiq; Khansa Shabihah; Nur Hidayah Cahya Putri
Indonesian Journal of Community Services Vol 8, No 1 (2026): May 2026
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.8.1.83-93

Financial independence is a crucial factor in improving community welfare, particularly for households and MSMEs in developing areas such as Mijen Village. This study aims to analyze changes in community financial literacy and management skills before and after participation in a financial education program. The method used was participatory action research with pre-test and post-test instruments to evaluate changes in participants' understanding. Primary data were collected through questionnaires covering aspects of budget planning, financial record-keeping, cash flow management, and the separation of household and business finances. The results showed significant improvements in most indicators after the educational intervention. Respondents who initially had only a moderate understanding of financial management showed improvement, as evidenced by increases in average post-test scores across both conceptual understanding and the application of financial practices. MSMEs and households began to implement savings strategies, manage cash flow more discipline, and maintain a more apparent financial separation. The results of this study confirm that the financial literacy-based empowerment program is effective in increasing community financial independence and supporting local economic sustainability in Mijen Village.

Enhancing Firm Value Through Carbon Management Accounting System and Environmental Disclosure: A Systematic Review and Conceptual Framework on Climate Change Mitigation Muhammad Ja’far Shodiq; Azizah Azmi Khatamy; Rita Rosalina
Jurnal Planologi Vol 23, No 1 (2026): April 2026
Publisher : Universitas Islam Sultan Agung Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jpsa.v23i1.50705

Abstract. The current development of climate change conditions, which are worrying, encourages companies to be more responsible for their emissions and prioritize mitigation strategies to prevent climate change. This article proposes a carbon management accounting system (CMAS) model, which can be the basis for carbon emission disclosure (CED) and effectively increase firm value. This study extensively reviewed previous research and developed a new model by conducting a systematic literature review so that a conceptual framework for the relationship between CMAS, CED, and firm value could be developed. This research produces a new model finding that can contribute to environmental accounting theory. It proposes a framework that company managers can apply to take steps to mitigate climate change through managing carbon emissions. This study provides a foundation for future research to examine both models as an integrated approach to enhancing CED and overall firm value in the Indonesian industry.Keywords: Firm Value; Carbon Management Accounting System; Carbon Emission Disclosure; Climate Change

The Role of Triple Bottom Line in Improving Firm Value through Good Corporate Governance Rita Rosalina; Muhammad Ja'far Shodiq
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.17792

Purposes: This study analyzes the influence of good corporate governance on company value, using the triple bottom line as an intervening variable.Methods: This study uses a quantitative approach, using research data in the form of secondary data from annual reports and sustainability reports. The population is companies with the Kompas 100 index for the 2020-2023 period . The sampling technique used is non-random sampling with a purposive sampling method. The data analysis technique is multiple linear regression analysis.Findings: This study’s results indicate that the independent board of commissioners and the audit committee positively and significantly affect Firm Value. The triple bottom line can mediate this relationship.Novelty: This study is unique in adding a new variable, the triple bottom line, as a mediating variable between good corporate governance and firm value. Previous studies have yet to examine the variables of good corporate governance, triple bottom line, and Firm Value directly. Therefore, this study wants to explore the three variables together.

The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1 Chrisna Suhendi; Luluk Muhimatul Ifada; Rita Rosalina
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.287

Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization. Results: The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.

Meningkatkan kesadaran masyarakat dalam pengelolaan sampah rumah tangga untuk ibu-ibu PKK di Desa Sidorejo, Sayung Rita Rosalina; Almira Syifa Amadea; Widya Ayu Putri Kusuma; Khansa Nabila Zain; Umi Setianingsih; Aprilia Intan Sri Utami; Bella Novi Ramadhani; Muhammad Iqtada Aliyyuddin Hanif; Muhammad Rizki Andriansyah; Damar Adi Nugraha; Qobla Robayani
Community Empowerment Journal Vol. 4 No. 1 (2026)
Publisher : CV. Yudhistt Fateeh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61251/cej.v4i1.352

Keberadaan limbah rumah tangga yang dihasilkan dari berbagai aktivitas manusia memberikan dampak yang cukup besar terhadap Kesehatan Masyarakat maupun kualitas lingkungan. Di Desa Sidorejo, masih ditemukan banyak sampah organik dan anorganik yang bersumber dari kegiatan sehari-hari warga, khususnya dari rumah tangga. Untuk mengatasi hal tersebut, salah satu langkah yang efektif adalah dengan melaksanakan penyuluhan serta pelatihan mengenai pengelolaan sampah berbasis konsep 3R (Reduce, Reuse, Recycle). Konsep ini menekankan pada upaya mengurangi, menggunakan kembali, dan mendaur ulang sampah, sehingga diharapkan mampu menciptakan lingkungan yang bersih, nyaman, dan sehat serta mendukung terwujudnya kawasan dengan system pengelolaan sampah mandiri. Tujuan utama dari kegiatan ini adalah untuk: (1) memberikan edukasi kepada masyarakat tentang pentingnya memilah sampah organic dan anorganik sebagai langkah awal penerapan 3R dan (2) memberikan pengetahuan praktis mengenai pemanfaatan sampah organik menjadi pupuk kompos serta mengolah sampah anorganik menjadi produk kerajinan yang bernilai guna. Kegiatan penyuluhan dilaksanakan di aula Balai Desa Sidorejo pada hari Sabtu, 9 Agustus 2025 pukul 09.00 WIB dengan metode pemberian materi, demonstrasi, serta diskusi yang interaktif. Pelaksanaan kegiatan dilakukan melalui tiga tahap, yaitu tahap persiapan, pelaksanaan, dan evaluasi. Hasil yang dicapai menunjukkan adanya peningkatan kesadaran masyarakat mengenai pentingnya pengelolaan sampah. Warga mulai terbiasa memilah sampah organik dan anorganik, serta terinspirasi untuk menerapkan konsep 3R dalam kehidupan sehari-hari. Pengetahuan masyarakat mengenai pemanfaatan sampah juga meningkat, sehingga mendukung terciptanya lingkungan yang bersih, sehat, dan lestari. The presence of household waste generated from various human activities has a considerable impact on public health and environmental quality. In Sidorejo Village, there are still many organic and inorganic waste sources from residents' daily activities, especially from households. To overcome this, one effective step is to provide counseling and training on the 3R concept of waste management (Reduce, Reuse, Recycle). This concept emphasizes efforts to reduce, reuse, and recycle waste, with the aim of creating a clean, comfortable, and healthy environment and supporting the development of areas with independent waste management systems. The main purpose of this activity is to: (1) provide education to the public about the importance of sorting organic and inorganic waste as a first step in implementing 3R, and (2) provide practical knowledge about the use of organic waste in compost fertilizers and processing inorganic waste into useful craft products. The counseling activity was held at the Sidorejo Village Hall on Saturday, August 9, 2025, at 09.00 WIB, using methods including the provision of materials, demonstrations, and interactive discussions. The activity is implemented in three stages: preparation, implementation, and evaluation. The results showed an increase in public awareness of the importance of waste management. Residents began to get used to sorting out organic and inorganic waste, and were inspired to implement the 3R concept in everyday life. Public awareness of the use of garbage also increases, thereby supporting the creation of a clean, healthy, and sustainable environment.

The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1 Chrisna Suhendi; Luluk Muhimatul Ifada; Rita Rosalina
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.287

Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization. Results: The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.

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