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How To Improve Financial Performance For Disable People Organizer? Nur Siyami; Hesti Respatiningsih; Rizki Dewantara
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 1 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i1.55

Abstract

Financial problems can be avoided by understanding the importance of financial literacy as a basic need. In general, vulnerable groups, including people with disabilities, have a low level of financial literacy and are categorized as a low income group, so it is still difficult to gain access to financial institutions, products and services. Therefore, there is a need for on going multi-sectoral education and assistance so that business groups with disabilities are more financially literate so that they can increase their financial independence and deserve financial services. This research aims to examine the impact of Financial Literacy, Financial Inclusion and Financial Technology on the Financial Performance of DPO Restu Abadi Puworejo. Data collection techniques in this research were obtained by observation, interviews, questionnaires, documentation and literature study. The population in this study were members of the DPO Restu Abadi Purworejo. The sampling technique used was purposive sampling with the criteria for members who had joined for more than 3 years, had an active business for 2 years and had consistent business income for 1 year, resulting in a total sample of 8 people. The data analysis techniques in this research are Multiple Linear Regression, Determination Test, and Hypothesis Test (T Test and F Test). Multiple regression analysis produces the equation Y=a+bX1+bX2+e. The regression results show that financial literacy, financial inclusion and financial technology have an impact on increasing the financial performance of DPO Restu Abadi Purworejo.
Do Institutional Ownership and Profitability Increase Firm Value? Nur Edi Cahyono; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 1 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i1.172

Abstract

This research aims to examine the influence of institutional ownership and profitability variables on company value. The population in this study are Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique for this research uses the Purposive Sampling Technique where the sample is selected using certain criteria so that in this research 15 companies were obtained over 3 years so that a total of 45 research data were obtained. The data analysis technique used in this research uses statistical analysis which includes multiple correlation, multiple regression, determination tests and hypothesis tests. The results of this research institutional ownership variable obtained a significance value of 0.546>0.05. So it can be concluded that institutional ownership has no effect on company value. Return On Assets variable obtained a significant value of 0.112>0.05. So it can be concluded that Return On Assets has no effect on company value.
The Effect of Beneish M-Score Model on Financial Statement Fraud Detection in the Banking Sector on the Indonesia Stock Exchange in 2023 Suharmanto Suharmanto; Nur Siyami; Wakhdan Wakhdan
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 4 (2024): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i4.203

Abstract

This study aims to test and analyze the use of the Beneish M-Score model to detect financial statement fraud. The data used are secondary data in the form of financial reports of the banking sector listed on the Indonesia Stock Exchange in 2021. The research method used is a quantitative method with discriminant analysis. The discriminant analysis method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The application of discriminant analysis is carried out to test which independent variables can accurately distinguish samples of financial reports that are suspected of being manipulated and financial reports that are suspected of not being manipulated. The results of the study indicate that the variables that are able to distinguish between samples of financial reports that are suspected of being manipulated and those that are not manipulated are the variables Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), and Total Accrual to Total Asset (TATA), Asset Quality Index (AQI), while the variables Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), Sales Growth Index (SGI), Depreciation Index (DEPI) are proven to be unable to distinguish between financial reports that are suspected of being manipulated and those that are not manipulated.
The Effect Of Bumdes Governance On Village Economic Independence: A Case Study Of Bumdes Dadirejo In Bandungrejo Village Devi Ratna Sari; Nur Siyami; Rusmiyatun Rusmiyatun
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1024

Abstract

This study aims to explore the impact of Village-Owned Enterprise (BUMDes) governance on village economic independence, with a case study in BUMDes Dadirejo, Bandungrejo Village, Bayan District, Purworejo Regency. The focus of this study is to determine the extent to which good governance principles can encourage increased village economic independence, particularly in terms of increasing Locally-Owned Income (PADes) and empowering village communities. This study uses a quantitative descriptive-verification approach, involving 60 respondents consisting of village officials, BUMDes managers, and community representatives. Data collected through questionnaires, interviews, and documentation were analyzed using validity, reliability, correlation, and regression tests using SPSS. The results show that good BUMDes governance has a positive and significant influence on village economic independence. The application of the principles of transparency, accountability, participation, responsibility, and institutional independence in BUMDes contributes to increasing local economic capacity and community participation in village development. These findings confirm that BUMDes management based on the principles of good governance can be a major catalyst in achieving sustainable rural development and improving the welfare of village communities.
The Implementation of Digital Accounting and Its Impact on Business Performance at the Bayan District MSME Forum Tri Nurjanah; Nur Siyami; Rusmiyatun Rusmiyatun
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1025

Abstract

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.