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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Rahmawani, Rahmawani
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Economics, Econometrics & Finance

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The Influence of Capital, Labor, and Technology on MSME Performance with the Implementation of Digital Accounting as a Moderating Variable Syah, Syafrial; Rahmawani, Rahmawani; Tanjung, Adetia Azmi
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.v5i5.3499

Abstract

The purpose of this study is to determine the effect of capital, labor and technology on the performance of MSMEs with the application of digital accounting as a moderating variable. This study was conducted on 100 respondents of MSME owners in Asahan Regency. The analysis of this study uses PLS and NVIVO. The results of this study areFrom the results of the study above, it can be seen that there is an influence between the Capital (X1) and Labor (X2) variables on Y, while the Technology (X3) variable shows that the results have no effect on the MSME Performance variable (Y). The moderation variable, namely Digital Accounting, does not moderate the Capital (X1) and Technology (X3) variables on Y. because the value obtained is above alpha. From the results of NVIVO processing, it can be seen that the application of digital accounting by MSMEs is due to easier use in preparing financial reports.
Investment Feasibility Analysis in Developing Medicinal Plant Business as an Economic Diversification Effort in Asahan Regency Rahmawani, Rahmawani; Syah, Syafrial; Tanjung, Adetia Azmi; Anggeraini, Faulia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3920

Abstract

This study aims to analyze the feasibility of investment in the development of medicinal plant businesses in Asahan Regency as an effort to diversify the economy. The method used is quantitative research with a descriptive approach, including SWOT analysis to identify strengths, weaknesses, opportunities, and threats, and PESTEL analysis to evaluate external factors that affect the business. In addition, a capital budgeting analysis was carried out using NPV (Net Present Value), PI (Profitability Index), and PP (Payback Period) to determine the feasibility of investment. The results of the SWOT analysis show that Asahan Regency has high natural resource potential and government support, although there are challenges such as limited human resource quality and infrastructure. PESTEL analysis reveals that political stability and positive economic growth support the development of the medicinal plant sector, while environmental risks and policy changes need to be watched out for. The NPV calculation produces a value of around IDR 11,636,364, indicating that this project is profitable at a 10% discount rate. The Profitability Index of 2.5 indicates investment feasibility, and the Payback Period of around 0.67 years (8 months) indicates a short time to reach breakeven. The conclusion of this study is that Asahan Regency is a suitable location for cultivating medicinal plants. Increasing human resource capacity and infrastructure development are essential to maximize investment potential in this sector. This study provides recommendations for stakeholders to improve training for farmers.
Co-Authors Anggeraini, Faulia Syah, Syafrial Tanjung, Adetia Azmi