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All Journal Journal of Accounting and Finance Management (JAFM) IIJSE
Sri Ayem
Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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The Role of Profitability in the Influence of E-Commerce Implementation and Financial Accounting Standards on Enhancing the Competitiveness of Micro, Small, and Medium Enterprises (MSMEs) Sri Ayem; Rifki Darmawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8037

Abstract

This study aims to analyze the influence of e-commerce implementation and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on enhancing MSMEs’ competitiveness, with profitability as a moderating variable. In the face of the digital era and increasing market competition, MSMEs are required to adapt by utilizing information technology and improving financial governance. The research method used is quantitative, employing a survey approach involving a number of MSME actors. The results show that both e-commerce implementation and SAK EMKM have a positive and significant effect on improving MSME competitiveness. Furthermore, the profitability variable is proven to strengthen the relationship between e-commerce and competitiveness, but does not enhance the relationship between SAK EMKM and competitiveness. These findings align with Contingency Theory, which states that the effectiveness of a strategy depends on its alignment with an organization’s internal and situational conditions. In the context of MSMEs, the success of digital and accounting strategies is highly influenced by technological readiness, leadership quality, and the financial condition of the business. This study provides practical implications for MSME actors, the government, and other stakeholders in formulating business development strategies amidst digital economic transformation.
Pengaruh Leverage Terhadap Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Moderasi Nur Anita Chandra Putry; Dwi Fitri Handayani; Sri Ayem
Journal of Accounting and Finance Management Vol. 7 No. 3 (2026): Journal of Accounting and Finance Management (July - August 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v7i3.3615

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh leverage terhadap penghindaran pajak dengan Corporate Social Responsibility (CSR) sebagai moderasi. Penghindaran pajak merupakan salah satu strategi yang dilakukan perusahaan untuk meminimalkan beban pajak secara legal, sehingga dipengaruhi oleh berbagai faktor, termasuk leverage dan pengungkapan CSR. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian ini menggunakan metode purposive sampling sesuai dengan kreteria yang telah ditetapkan. Teknik analisis data yeng digunakan adalah regresi panel dan Moderated Regression Analysis (MRA) dengan EViews 14. Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap penghindaran pajak. Selain itu Corporate Social Responsibility (CSR) terbukti mampu memoderasi pengaruh leverage terhadap penghindaran pajak.
Co-Authors Dwi Fitri Handayani Nur Anita Chandra Putry Rifki Darmawan