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Endarwati Endarwati
Universitas Cokroaminoto Yogyakarta, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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Understanding Fintech: Financial Technology Literacy Endarwati Endarwati; Citra Ayudiati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6305

Abstract

The rapid development of information and communication technology has significantly impacted the financial industry, particularly in financial services. This industry is no longer solely dominated by conventional financial institutions but has increasingly shifted toward financial technology based on Internet servers and applications. Women, as key members of their families, actively engage with financial markets and fintech, making them an important subject for research. Fintech encompasses products such as e-wallets, P2P lending, and crowdfunding. This study employs quantitative methods, using questionnaires as the primary data collection tool. Among the three fintech products, e-wallets were the most recognized and understood by respondents. This indicates that e-wallets are more easily accessible and comprehensible compared to other products.
The Effect of the Quality of Financial Statements and Access to Financing on the Performance of MSMEs in Indonesia Haliana Haliana; Endarwati Endarwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8136

Abstract

Micro, small, and medium enterprises (MSMEs) have a strategic role in the Indonesian economy, but still face obstacles in financial reporting and access to financing that have an impact on business performance. This research is important because the results of previous studies showed inconsistency and did not study many variables at the same time, especially in the Special Region of Yogyakarta. This study aims to analyze the influence of the quality of financial statements and access to financing on the performance of MSMEs in the Special Region of Yogyakarta. This study uses a quantitative approach through a survey of 150 MSME respondents in Yogyakarta, which was analyzed using multiple linear regression analysis with the help of SPSS. The results showed that the quality of financial statements and access to financing had a significant effect on the performance of MSMEs (p < 0.05). The value of the regression coefficient for the quality of financial statements was 0.393 and access to financing was 0.461. Simultaneously, the two variables explain the 50.2% variation in MSME performance (Adjusted R² = 0.502). Thus, it can be concluded that the quality of financial statements and access to financing significantly improve the performance of MSMEs in the Special Region of Yogyakarta.
Trend Analysis of the Financial Statements of PT Kalbe Farma Tbk (KLBF) (2020–2024) Mia Aida Yuliana; Endarwati Endarwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study discusses analyzing financial ratio trends in the form of liquidity, profitability, solvency, and activities at PT Kalbe Farma Tbk during 2020 to 2024. The purpose of the study was to understand the pattern of changes in financial ratios and their implications on the financial performance of companies, given the importance of the pharmaceutical industry after the COVID-19 pandemic occurred. Using a descriptive quantitative approach using secondary data from the company's annual financial statements, trend analysis was carried out using the Least Square method. The results show that PT Kalbe Farma Tbk has good liquidity and activities, but its profitability is still below industry standards and needs attention to its solvency structure. This research is expected to contribute to financial decision-making in the pharmaceutical sector as well as become a reference for investors and academics.
The Influence of Company Size, Managerial Ownership, and Institutional Ownership on Company Value: An Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2021–2024 Period Wahyuni Seri; Endarwati Endarwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This study aims to evaluate the influence of company size, managerial ownership, and institutional ownership on company value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. In this study, the value of the company is expressed in the form of a Price to Book Value (PBV) ratio. The approach used is quantitative with the type of associative research. The selection of samples was carried out purposively and resulted in 80 companies as research objects. The test results showed that the three independent variables, either individually or together, did not have a significant influence on the company's value. This is evidenced by the significance value of the F test of 0.418 and the coefficient of determination (R²) of 0.036, which indicates that the model is only able to explain 3.6% of the total variation in the company's value. These findings indicate that the internal factors studied have not been able to explain the change in company values substantially, so exploration of other variables in follow-up studies is needed to gain a more comprehensive understanding.
The Effect of Financial Literacy, Accounting Understanding, and the Implementation of SAK EMKM on the Quality of MSME Financial Statements Afrida Mensi Mensi; Endarwati Endarwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

This research aims to analyze the empirical impact of financial literacy, accounting comprehension, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial reporting among MSMEs operating within the Malioboro commercial district of Yogyakarta. The investigation employs a quantitative methodology guided by a causal associative research structure. Out of a total population of 300 MSME operators, a sample comprising 75 respondents was selected utilizing purposive sampling techniques. Information was gathered through the distribution of questionnaires. Data evaluation involved validity and reliability checks, classical assumption evaluations, multiple linear regression, t test, F test, and determination coefficient assessments via the SPSS program. Findings from this investigation demonstrate that financial literacy, accounting knowledge, and SAK EMKM execution exert a positive and substantial impact on MSME financial statement quality, acting both individually and simultaneously. Furthermore, the calculated Adjusted R Square value stands at 0.025, revealing that this model's ability to explain variations in MSME financial report quality remains quite limited. Researchers attribute this limitation to the specific characteristics of street merchants operating within the Malioboro area, who predominantly rely upon basic daily cash records rather than fully integrating formal accounting standards. Consequently, the overall quality of these financial reports is shaped significantly more by alternative elements extending beyond the scope of the currently examined variables.
Co-Authors Afrida Mensi Mensi Citra Ayudiati Haliana Haliana Mia Aida Yuliana Wahyuni Seri