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All Journal Journal of Accounting and Finance Management (JAFM) Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development
Rosewita, Bella
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Factors that influence the improvement of financial performance of Micro, Small and Medium Enterprises in Java Island Surjadi, Merna; Simandjuntak, Johanes B.P.; Hakki, Tandry Whittleliang; Rosewita, Bella
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1807

Abstract

The role of Micro, Small, and Medium Enterprises (MSMEs) as the economic pillar of a developing country. Indonesia is one of the countries that prioritizes MSMEs as its economic strength. The purpose of this study is to analyze the influence of Accounting Information Systems, Financial Literacy, and Accounting Management Strategies on improving the financial performance of MSMEs. This study used primary data collected by distributing questionnaires to MSMEs on the island of Java, including MSMEs in Jakarta, Bandung, and Surabaya. The sampling technique used purposive sampling, with 153 respondents from a total of 170 questionnaires distributed. Data were analyzed using multiple linear regression with SPSS. The results of this study are: (i) Accounting Information Systems and Financial Literacy have a significant and positive effect on the financial performance of MSMEs. Meanwhile, Accounting Management Strategies do not have a significant effect on the financial performance of MSMEs. This study has limitations because it only examined MSMEs located on the island of Java. It is hoped that future research will be conducted on other islands, such as Sulawesi or Kalimantan.
Factors That Influence the Improvement of Financial Performance of MSMEs With Religiosity and Financial Technology as Moderation Surjadi, Merna; B.P. Simandjuntak, Johanes; Whittleliang Hakki, Tandry; Rosewita, Bella
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2336

Abstract

This study uses primary data collected by distributing questionnaires to MSMEs in several major cities in Indonesia, including MSMEs in Jakarta, Denpassar, Bandung, Surabaya, and Medan. The results of this study are The Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Financial Technology as a moderating variable for the Influence of Accounting Management Strategies on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Information Systems on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Financial Literacy on the Financial Performance of Micro, Small and Medium Enterprises, The Role of Religiosity as a moderating variable for the Influence of Accounting Management Strategy on the Financial Performance of Micro, Small and Medium Enterprises.
Transisi Energi Terbarukan: Peran PLTS dalam Efisiensi Ekonomi dan Ketahanan Energi Indonesia Rosewita, Bella; Daynarra, Babyrra; Breliastiti, Ririn; Nelson, Catheryn Iona
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.54

Abstract

This study examines the role of Solar Power Plants (PLTS) in supporting the renewable energy transition in Indonesia, focusing on their contribution to economic efficiency and national energy security. As a country with significant potential for solar energy development, Indonesia is striving to reduce its dependence on fossil fuels, particularly coal, which have negative environmental and economic impacts. The use of PLTS as a renewable energy alternative can not only reduce carbon emissions but also provide long-term economic benefits through operational cost savings and reduced dependence on fluctuating fossil fuel prices. This study also discusses the Indonesian government's policy in achieving the 23% renewable energy mix target by 2025 and its contribution to reducing greenhouse gas (GHG) emissions, as stipulated in the Paris Agreement. By utilizing secondary data from government reports and related institutions, as well as a review of relevant literature, this study concludes that the development of PLTS can be a strategic solution to strengthen Indonesia's energy security, support the achievement of sustainable economic targets, and mitigate the impacts of climate change. This study also suggests the need for policies that further support the acceleration of the energy transition, as well as increased investment and development of other renewable energy technologies such as wind and biomass
Co-Authors B.P. Simandjuntak, Johanes Breliastiti, Ririn Daynarra, Babyrra Hakki, Tandry Whittleliang Nelson, Catheryn Iona Simandjuntak, Johanes B.P. Surjadi, Merna Whittleliang Hakki, Tandry