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OPTIMALISASI KINERJA UMKM MELALUI PEMANFAATAN SOFTWARE AKUNTANSI DAN FINTECH PAYMENT GATEWAY Saputro, Ilham Fajar Eko; Kamaluddin, Nurhadi Kamaluddin
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.7699

The purpose of this study was to examine the usefulness of financial technology such as payment getway and the role of mobile-based accounting software on improving the performance of MSMEs. The population of this research is MSMEs in Central Java. The sample of this research is 100 MSMEs in the food and beverage sector, with a sampling method that is purposive sampling. This type of research is quantitative research with data collection using a questionnaire. The data analysis technique used is Multiple Linear Regression Analysis using software (Statistical Product and Service Solution) SPSS version 25.0. The results of this study indicate that the fintech payment getway has a significant positive effect on the performance of MSMEs, mobile-based accounting software has a significant positive effect on the performance of MSMEs. The findings of this research provide benefits for MSME actors in improving their business performance so that they pay attention to the digitalization aspect of MSMEs

Optimalisasi Kinerja UMKM di Kota Tegal melalui E-Commerce dan Sistem Informasi Akuntansi Hermayanti, Ardina Wuri; Saputro, Ilham Fajar Eko; Sulistiawan, Heru
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.1-9

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM sektor makanan dan minuman di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan perangkat lunak SPSS versi 25 melalui analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, penggunaan e-commerce dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, kedua variabel independen tersebut juga memiliki pengaruh positif signifikan terhadap kinerja UMKM. Temuan ini menunjukkan bahwa pengadopsian teknologi e-commerce dan penerapan sistem informasi akuntansi yang efektif dapat meningkatkan efisiensi operasional dan produktivitas UMKM. Dengan demikian, hasil penelitian ini memberikan implikasi penting bagi pemerintah daerah dan pelaku UMKM untuk memaksimalkan pemanfaatan teknologi dalam pengelolaan bisnis. Penelitian ini diharapkan dapat menjadi dasar dalam perumusan kebijakan dan pelatihan bagi UMKM, serta memperluas wawasan akademisi terkait strategi pengembangan kinerja UMKM berbasis teknologi.Kata Kunci: Kinerja UMKM, E-commerce, SIA Abstract This study aims to analyze the influence of e-commerce adoption and accounting information systems on the performance of SMEs in the food and beverage sector in Tegal City. A quantitative approach was employed, distributing questionnaires to 100 respondents selected using purposive sampling. Data were analyzed using SPSS version 25 through multiple linear regression analysis. The results indicate that both e-commerce adoption and accounting information systems have a positive and significant impact on SME performance individually. Simultaneously, these two independent variables also demonstrate a significant positive influence on SME performance. These findings suggest that leveraging e-commerce technology and effectively implementing accounting information systems can enhance operational efficiency and productivity for SMEs. Consequently, this research provides important implications for local governments and SME operators to optimize technology utilization in business management. The study is expected to serve as a basis for policy formulation and training for SMEs, as well as broaden academic insights into technology-based SME performance development strategies.Keywords: SME Performance, Accounting Information System and E-commerce.

THE INTERPLAY OF CARBON DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY IN DETERMINAN FIRM VALUE Kamaluddin, Nurhadi; Saputro, Ilham Fajar Eko; Ulfah, Nadiyah
Jurnal Pendidikan Ekonomi Indonesia Vol 6, No 2 (2024): Jurnal Pendidikan Ekonomi Oktober 2024
Publisher : Pendidikan Ekonomi FPEB Universitas Pendidikan Indonesia

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This study aims to determine the effect of carbon emission disclosure, environmental performance, and profitability on firm value. This study uses a quantitative approach using secondary data. The sampling method used is purposive sampling. The sample used is mining companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 16 companies. The hypothesis was tested using IBM SPSS 25 with Multiple Linear Regression Analysis techniques. The results showed that Carbon Emission Disclosure and Environmental Performance partially had a significant positive effect on Firm Value. While Profitability partially has a significant negative effect on Firm Value. Simultaneously, Carbon Emission Disclosure, Environmental Performance and Profitability have a significant positive effect on Firm Value. This study adds profitability variables as independent variables. The research was conducted on mining companies listed on the Indonesia Stock Exchange for 3 periods from 2020 to 2022.

MENELISIK DAMPAK RASIO KEUANGAN TERHADAP LABA: STUDI KASUS INDUSTRI MAKANAN DI INDONESIA Saputro, Ilham Fajar Eko; Suseno, Khaeri Agus
Applied Research in Management and Business Vol. 5 No. 1 (2025): June 2025
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v5i1.348

This study aims to analyze the effect of financial ratios on profit growth in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The background of this research is the fluctuation in the financial performance of the food and beverage sector due to various economic challenges, such as rising production costs and changes in consumer behavior. This study uses a quantitative approach with secondary data from the annual financial reports of 21 companies. The analysis method applied is multiple linear regression using statistical software. The results show that the variables Current Ratio, Debt to Asset Ratio, Total Assets Turnover, and Net Profit Margin have varying effects on profit growth. Some ratios show significant relationships, while others do not have a noticeable impact. These findings provide important implications for company management and investors in developing effective financial strategies to support sustainable profit growth

DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Saputro, Ilham Fajar Eko; Kamaluddin, Nurhadi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4179

Abstract — The main objective of this study is to investigate the effect of profitability on firm value, as well as to examine the moderating function of the independent board of commissioners in this relationship. This study is motivated by the urgency of firm value as the main benchmark for investors, as well as the inconsistency of previous empirical findings regarding the relationship between profitability and firm value. The novelty of this study lies in the formulation of a moderation model that combines profitability variables and the structure of the independent board of commissioners, with a coverage of 139 manufacturing companies listed on the Indonesia Stock Exchange in the period 2020 to 2024. The sampling technique was carried out using purposive sampling. This study uses a quantitative approach by applying interaction analysis techniques through Moderated Regression Analysis (MRA). The results of the study show that profitability has a positive and significant effect on firm value, and the presence of an independent board of commissioners is proven to strengthen this effect. This finding confirms that the combination of solid profitability and good governance mechanisms is a crucial signal for investors in the investment decision-making process. Keywords: Profitability; Board of Commissioners; Company Value.

OPTIMALISASI KINERJA UMKM MELALUI PEMANFAATAN SOFTWARE AKUNTANSI DAN FINTECH PAYMENT GATEWAY Saputro, Ilham Fajar Eko; Kamaluddin, Nurhadi Kamaluddin
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 4 No. 2 (2024): Oktober 2024
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v4i2.7699

The purpose of this study was to examine the usefulness of financial technology such as payment getway and the role of mobile-based accounting software on improving the performance of MSMEs. The population of this research is MSMEs in Central Java. The sample of this research is 100 MSMEs in the food and beverage sector, with a sampling method that is purposive sampling. This type of research is quantitative research with data collection using a questionnaire. The data analysis technique used is Multiple Linear Regression Analysis using software (Statistical Product and Service Solution) SPSS version 25.0. The results of this study indicate that the fintech payment getway has a significant positive effect on the performance of MSMEs, mobile-based accounting software has a significant positive effect on the performance of MSMEs. The findings of this research provide benefits for MSME actors in improving their business performance so that they pay attention to the digitalization aspect of MSMEs

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