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Looking at the Financial Performance of MSMEs: Do Financial Literacy, Fintech Lending, and the Effectiveness of Digital Payment Affect? Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri; Azis, Abdul
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.370

Abstract

The study aims to test the effect of financial literacy, fintech peer-to-peer lending, and digital payment on the financial performance of Micro, Small, and Medium Enterprises in Madiun City. The research method uses a quantitative approach with a sample of 394 MSME actors. The data analysis technique uses Partial Least Square-Structural Equation Modeling (PLS-SEM). The results of the study indicate that financial literacy and fintech peer-to-peer lending have a positive effect on the financial performance of MSMEs. Meanwhile, digital payment does not affect the financial performance of MSMEs. The limitations of this study are that the sample and research variables are still limited. Despite the limitations, this study has practical implications as a reference for Micro, Small, and Medium Enterprises regarding the importance of financial literacy, fintech peer-to-peer lending, and the use of digital payments on financial performance.
Optimalisasi Pengelolaan Bisnis untuk Kemajuan Ekonomi Lokal: Analisis SWOT pada Angkringan Asli Jogja, Kota Batu Rahayu, Nika Esti; Ibrahim, Rosida; Primasiwi, Asri
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art4

Abstract

This community service activity aims to analyze and provide strategic recommendations for optimizing MSME business management based on SWOT analysis. This community service was carried out on October 1-31, 2024 at Angkringan Asli Jogja, Batu City. The method used is discussion and mentoring with 6 stages of activities. This community service has resulted in the original Angkringan of Jogja having the potential for strengths in the form of an experienced and trained team, a varied and affordable menu and an efficient operational process. The weaknesses in this angkringan are the limited number of employees, product innovation that is still lacking, and financial management that is not optimal. Angkringan Asli Jogja has opportunities, namely increasing interest in local culinary and consumer trends that prioritize cheap food and culinary experiences. The threats that need to be considered for this angkringan are fierce competition in the culinary sector and rapid changes in consumer tastes. Based on the results of the satisfaction survey for this activity, it was obtained that 61% of the participants were very satisfied with the delivery of the material and the relevance of the strategic recommendations to the conditions of MSMEs, while 39% of the participants were satisfied with the Community Service activities carried out.
Sosialisasi Penerapan Materi Pengantar Akuntansi di Politeknik METrO Betong Sarawak Sugiharto, Sugiharto; Primasiwi, Asri; Ibrahim, Rosida; Rahayu, Nika Esti
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 2 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i2.8256

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Politeknik METrO Betong Sarawak (PMBS) untuk mengatasi masalah kurangnya pemahaman mahasiswa terhadap prinsip-prinsip dasar akuntansi, yang berdampak pada kemampuan mereka dalam mengelola laporan keuangan dan analisis data akuntansi. Pemilihan topik ini penting karena akuntansi merupakan keterampilan esensial yang diperlukan dalam dunia kerja, terutama di sektor keuangan yang terus berkembang. Tujuan dari pengabdian ini adalah untuk meningkatkan pemahaman mahasiswa mengenai konsep dasar akuntansi dan relevansinya dalam kehidupan sehari-hari serta dunia usaha. Metode yang digunakan dalam kegiatan ini meliputi ceramah, diskusi interaktif, dan simulasi kasus. Kegiatan ini melibatkan 47 mahasiswa dari jurusan Kewangan di PMBS, di mana mereka dibagi ke dalam kelompok kecil untuk mendorong diskusi dan analisis kasus. Hasil dari kegiatan sosialisasi menunjukkan peningkatan pemahaman peserta, dengan 63,82% mahasiswa memiliki pemahaman akuntansi yang sangat baik. Kesimpulannya, kegiatan ini tidak hanya berhasil meningkatkan pemahaman akuntansi mahasiswa, tetapi juga memperkuat hubungan kerja sama antara Politeknik Negeri Madiun dan PMBS, yang dapat berlanjut ke program-program pengembangan lainnya di masa mendatang.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di BEI Terindeks LQ45 Periode 2022-2024 Rahayu, Nika Esti; Primasiwi, Asri; Ibrahim, Rosida
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i2.33519

Abstract

This research aims to analyze the effect of profitability and leverage on company value in companies listed on the LQ45 index of the Indonesia Stock Exchange during the 2022-2024 period. The research sample consisted of 33 companies that met the criteria, with secondary data in the form of annual financial reports. The variables used include profitability measured through the Return on Assets (ROA) ratio, leverage through the debt to shareholder equity ratio, and company value using Price Book Value (PBV). The analytical method applied is panel data regression analysis. The research results show that partial profitability and leverage do not have a significant effect on company value. These findings support the theory that in large and stable companies such as those indexed in LQ45, traditional financial factors are no longer the primary determinant of company value. In contrast, external factors and innovation strategies can have a greater influence.