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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Aktiva : Riset Akutansi dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Permata Indah, Djunita
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Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation Dea Haritiantari; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation.
Menguak Dampak Good Corporate Governance Dalam Memoderasi Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak Napiajo, Napiajo; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.250

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, likuiditas, terhadap agresivitas pajak dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang didapat dari situs Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI), yang mempublikasikan laporan keuangan dan laporan tahunan selama periode 2022. Sample yang digunakan dalam penelitian ini sebanyak 45 perusahaan dengan periode data 1 tahun. Pemilihan sample dilakukan dengan metode sampel jenuh. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi moderasi dengan bantuan software SPSS versi 24 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh terhadap Agresivitas Pajak. Sedangkan Profitabilitas tidak berpengaruh terhadap Agresivitas Pajak. Variabel Good Corporate Governance yang diproksikan oleh Kepemilikan Institusional dapat memoderasi pengaruh Likuiditas terhadap Agresivitas Pajak, namun tidak dapat memoderasi pengaruh profitabilitas terhadap Agresivitas Pajak. Kata Kunci: Profitabilitas, Likuiditas, Good Corporate Governance, Kepemilikan Institusional
MENGUKUR KINERJA KEUANGAN DENGAN PENDEKATAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI PULAU SULAWESI PERIODE 2019-2023 Luciana, Vita; Permata Indah, Djunita; Haryono, Haryono
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 8 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i8.2811

Abstract

The objective of the study is to evaluate the financial health level of Regional Development Banks (BPD) in the Sulawesi region during the 2019–2023 period. The study uses a financial institution health assessment approach. This assessment is needed to assess the feasibility and stability of banks in carrying out their financial intermediation functions. The quantitative descriptive system used uses data from the annual financial reports of Bank Sulselbar, Bank Sulutgo, Bank Sulteng, and Bank Sultra. The results of the analysis state that all financial institutions have an impressive level of health because the aspects of Capital (CAR) and Income (ROA, NIM), but several banks are in the unhealthy category related to the Risk Profile, especially in the comparison of Loans to Third Party Funds. In a situation of Good corporate leadership, it shows that all banks are considered healthy based on their independent assessments, although some are still quite healthy in terms of Return on Equity (ROE). Overall, this study indicates that the majority of BPDs in Sulawesi describe positive financial capabilities so that they are able to maintain operational stability, although there are several indicators that need to be improved. It is hoped that these findings can help policy makers, bank management, and further researchers in evaluating and improving the financial performance of banking in the region.
Co-Authors Dea Haritiantari Desyana, Gita Hamzani, Umiaty Haryono Haryono Luciana, Vita Napiajo Napiajo