Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL LENTERA BISNIS Journal of Entrepreneurship & Business Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Nurdiani, Elia Erna
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
EVALUASI RISK MATURITY DALAM PENGELOLAAN KEUANGAN PUBLIK Dwiyanto, Muhaswad; Supriadi, Yudi Nur; Nurdiani, Elia Erna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.174

Abstract

Risk management is a strategic instrument in public sector governance that plays an important role in supporting accountable and sustainable public financial management. This study aims to analyze the level of maturity of the implementation of risk management and its influence on public financial management at the Directorate General of Culture (now the Ministry of Culture of the Republic of Indonesia). The research approach uses an explanatory quantitative method with survey techniques, where data is collected from employees involved in financial management, program planning, and risk management. Data analysis was carried out using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results of the study show that the implementation of risk management at the Directorate General of Culture is in the risk defined category, which indicates that risk management policies and guidelines have been available and communicated, but the implementation has not been fully integrated evenly across all work units. The risk register is still partially prepared, so risk management practices tend to be administrative and not optimal as a basis for strategic decision-making. Nevertheless, the results of empirical analysis show that the level of risk maturity has a positive and significant effect on public financial management, especially in strengthening financial accountability, the effectiveness of internal controls, and performance-based budget management. This research confirms that increasing risk maturity is an important prerequisite in strengthening public sector financial governance and management. These findings provide policy implications for the need to integrate risk management into the planning, budgeting, and performance evaluation cycles, strengthen the capacity of human resources, and utilize technology-based information systems to support more effective and sustainable risk management.    
DINAMIKA UKURAN PERUSAHAAN, ARUS KAS, DAN PROFITABILITAS SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA Suwandi, Suwandi; Eka, Andi Primafira Bumandava; Nurdiani, Elia Erna; Lambyombar, Yustinus; Rosari, Renya
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2282

Abstract

Profitability is often a problem in every important corporate policy decision. Company size and cash flow are thought to impact profitability. This causal study aims to measure the effect of company size and cash flow on the profitability of the food and beverage sector in the Indonesian capital market for the 2020-2024 period. This research covers 9 sample companies selected using a purposive sampling approach. The financial statements included in this study were obtained through the website www.idx.co.id using a documentary approach. After data collection, analysis was conducted using multiple linear regression. The findings indicate that company size has an insignificant negative effect on company profitability, while cash flow has an insignificant positive effect. Following these findings, efficient asset management and cash management optimization are needed to achieve optimal profitability.
Financial Inclusion Mediates Literacy and Digital Finance Access in Micro, Small, and Medium Enterprise Performance Suciati, Ranila; Pangestuti , Dewi Cahyani; Wahyudi, Wahyudi; Nurdiani, Elia Erna
Journal of Entrepreneurship & Business Vol. 7 No. 3 (2026): Journal of Entrepreneurship and Business (July-October)
Publisher : Magister of Management, Faculty Business & Economics, University of Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v7i3.9106

Abstract

Purpose: This study examines whether financial literacy and digital finance access are associated with the performance of Indonesian micro, small, and medium-sized enterprises, both directly and through financial inclusion. It addresses the limited evidence on financial inclusion as a common mechanism connecting both antecedents to performance while distinguishing digital access from the actual, suitable, and sustained use of financial services. Method: A cross-sectional survey analyzed 200 eligible Indonesian micro, small, and medium-sized enterprises selected through purposive sampling. Partial least squares structural equation modelling assessed the measurement model, direct relationships, and prespecified indirect relationships. Results: Financial literacy was positively associated with financial inclusion and enterprise performance, while digital finance access was positively associated with financial inclusion and performance. Financial inclusion had the strongest direct association with performance and showed complementary partial mediation for financial literacy and digital finance access. All paths were significant except financial literacy to performance. Implications & Recommendations: Owners and managers should connect financial knowledge and digital access with regular, suitable service use through digital-payment reconciliation, separate business accounts, weekly cash-flow monitoring, and planned savings. Providers and policymakers should emphasize usable products, transparent fees, reliable infrastructure, security, and consumer support. Contribution & Value Added: The study provides an incremental empirical and contextual contribution by testing financial inclusion as a shared mechanism for two distinct antecedents among Indonesian enterprises.
Co-Authors Dwiyanto, Muhaswad Eka, Andi Primafira Bumandava Pangestuti , Dewi Cahyani Rosari, Renya Suciati, Ranila Suwandi Suwandi Wahyudi Wahyudi YUDI NUR SUPRIADI Yustinus Lambyombar