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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Akuntansi Kesatuan
Murnidayanti, Scheilla Aprilia
Unknown Affiliation
Economics, Econometrics & Finance

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Strategies for Jambi Culinary MSMEs to Survive in the Digital Era: The Influence of Financial Literacy and E-Commerce Heriyani, Heriyani; Murnidayanti, Scheilla Aprilia; Putra, Dios Nugraha; Prasetio, Primadi; Dahlia, Dahlia
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 01 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.47288

Abstract

This study aims to determine the extent to which financial literacy and e-commerce utilization influence the sustainability of culinary MSMEs in Jambi City. The research question addressed is whether financial literacy and e-commerce individually and jointly have a significant impact on business sustainability. A quantitative approach was employed through survey methods involving 100 culinary MSME respondents. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests to ensure data quality. The results indicate that financial literacy and E-Commerce has a positive and significant effect on MSME sustainability. These findings highlight the crucial role of improving financial literacy and adopting digital technology in supporting the growth and resilience of MSMEs in the era of digital transformation. The impact of this research is expected to provide a basis for the formulation of MSME development strategies by local governments and related institutions, as well as to encourage business actors to become more adaptive to technological changes and effective financial management.
The Role of Intellectual Intelligence and Corporate Governance on Earnings Quality: A Company Size as Moderator Approach Wijaya, Rico; Murnidayanti, Scheilla Aprilia; Purba, Marissa Rebecca Gabriella; Prastio, Ridho
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3527

Abstract

This study aims to examine the effect of intellectual capital and corporate governance on earnings quality, with firm size as a moderating variable. The sample in this study consists of 47 companies included in the LQ45 index during the 2021–2023 period. Data were analyzed using a quantitative approach with WarpPLS 8.0 software. The results show that intellectual capital and the audit committee have a significant effect on earnings quality, while the independent board of commissioners and joint board meetings do not have a significant effect. The moderation test indicates that firm size does not moderate the relationship between intellectual capital, independent commissioners, audit committees, or joint board meetings and earnings quality. These findings highlight the importance of intellectual capital and the audit committee in improving earnings quality, while firm size does not strengthen these relationships. This study provides implications for company management and stakeholders to pay more attention to intellectual aspects and internal supervision in maintaining the integrity of financial reporting.
Co-Authors Dahlia Dahlia Heriyani, Heriyani Prasetio, Primadi Prastio, Ridho Purba, Marissa Rebecca Gabriella Putra, Dios Nugraha Rico Wijaya Z