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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen Bisnis Kewirausahaan J-CEKI
Dini Ayu Pramitasari
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Humanities Economics, Econometrics & Finance Social Sciences

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The Role of Financial Technology (Fintech) in Enhancing Financial Inclusion Among MSMEs Is Purwati; Rachmad Ilham; Dini Ayu Pramitasari
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 1 (2025): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i1.2731

Abstract

The growing significance of financial technology (fintech) has reshaped how micro, small, and medium enterprises (MSMEs) access financial services, particularly in developing countries. This study explores the role of fintech in enhancing financial inclusion among MSMEs by investigating the influence of fintech adoption, digital literacy, and financial literacy, while considering the moderating role of government regulation. Using a descriptive qualitative approach, data were collected through semi structured in depth interviews with MSME owners, fintech service providers, and financial regulators in both urban and rural regions. Thematic analysis revealed that fintech significantly improves MSMEs' access to financial services, but its effectiveness depends largely on the users' digital and financial competencies. Additionally, inclusive regulatory frameworks facilitate broader adoption and trust in fintech. The study highlights the interplay between technology, education, and institutional context in driving inclusive financial systems. Findings suggest that policies aimed at expanding digital and financial literacy, alongside adaptive regulation, are critical to maximizing fintech's inclusive potential. This research offers valuable insights for policymakers, fintech developers, and scholars interested in advancing digital financial inclusion in emerging economies.
Peran Profitabilitas Terhadap Financial Distress Di Era Digital Istighfary, Muhammad Alvito; Rusdiyanto, Rusdiyanto; Dini Ayu Pramitasari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10485

Abstract

Penelitian ini menerapkan metode kuantitatif dengan objek perusahaan manufaktur, sementara sampel yang dipilih berasal dari sub sektor Food & Beverage yang terdaftar di BEI selama periode 2019 hingga 2024. Data dalam studi ini diperoleh dari laporan tahunan yang dipublikasikan di situs resmi BEI serta website resmi masing-masing perusahaan. Teknik pengumpulan sampel dilakukan secara purposive sampling, dengan metode pemilihan dari kriteria tertentu yang relevan dengan tujuan penelitian. Analisis data dilakukan dengan menggunakan metode Regresi Linier Berganda melalui bantuan software SPSS versi 26. Temuan dalam studi ini menunjukkan adanya pengaruh profitabilitas terhadap kondisi financial distress perusahaan. Secara praktis, hasil penelitian ini memberikan rekomendasi kepada manajemen perusahaan untuk lebih cermat dalam membuat keputusan, dengan mempertimbangkan faktor-faktor yang dapat memicu financial distress. Hal ini penting karena kondisi financial distress berkaitan langsung dengan evaluasi kinerja keuangan, sehingga diperlukan upaya untuk meningkatkan profitabilitas sebagai bentuk pencegahan terhadap krisis keuangan perusahaan.
Evaluasi Perhitungan dan Pencatatan PPh Pasal 23 di Lembaga Nirlaba atau Organisasi Sosial yang Menggunakan Jasa Outsourcing Berkaitan dengan ISAK No 35 Dini Ayu Pramitasari; Anisaul Hasanah; Mochammad Syafii; Bustanul Ulum; Mutiara Cahyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6414

Abstract

This study aims to evaluate the calculation and recording of Income Tax (PPh) Article 23 in non-profit institutions or social organizations that use outsourcing services in relation to the implementation of ISAK No. 35. Using a descriptive qualitative research method, this study examines in depth the process of calculating Tax Article 23, the mechanisms of deduction, payment, and reporting, related accounting records, the level of compliance with ISAK No. 35 standards, as well as the problems and impacts of non-conformities that arise in practice. The results show that some non-profit institutions have calculated and deducted Tax Article 23 in accordance with the provisions, but there are still inaccuracies in the identification of tax objects, determination of rates, and administrative documentation. Accounting records show variations in compliance with ISAK No.35, especially related to transparency of disclosure and accountability of financial reports. In addition, there are obstacles such as limited understanding of human resources, lack of internal control systems, and minimal integration between the finance and tax departments. Inconsistencies in the management of Tax Article 23 have an impact on the potential for fiscal sanctions, decreased organizational credibility, and obstacles in presenting accurate financial reports. These findings are expected to contribute to improving tax and accounting governance in non-profit organizations so that they are more compliant with applicable tax regulations and financial reporting standards.
Co-Authors ANISAUL HASANAH Bustanul Ulum Is Purwati Istighfary, Muhammad Alvito Mochammad Syafii Mutiara Cahyani Rachmad Ilham Rusdiyanto Rusdiyanto, Rusdiyanto