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Bleskadit, Novalia H.
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Economics, Econometrics & Finance

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Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management
Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023 Hallatu, Cindy W. C.; Salle, Agustinus; Tandililing, Elia M.; Rofingatun, Siti; Bleskadit, Novalia H.; Kambuaya, Maylen K. P
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4610

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value
Co-Authors Adolf Z. D. Siahay Agustinus Salle, Agustinus Hallatu, Cindy W. C. Hesty Theresia Salle Kambuaya, Maylen K. P Pangayow, Bill J.C Randa Layuk, Selvi Yanti Siti Rofingatun Tandililing, Elia M.