Claim Missing Document
Check
Articles

Found 22 Documents
Search

PENGARUH LITERASI KEUANGAN DAN KEMAMPUAN MANAJERIAL TERHADAP KINERJA UMKM DI KECAMATAN KRAMAT JATI Daru Rahayu; Mira Munira; Khalida Utami
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9022

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the mainstay of the Indonesian economy because MSMEshave a significant role as one of the drivers of the Indonesian economy in providing a source of income for manypeople and as a workforce absorption in Indonesia. This study aims to determine the effect of financial literacyand managerial skills on the performance of MSMEs in Kramat Jati District, East Jakarta. The method in thisstudy uses a quantitative method with primary data in the form of questionnaires and sampling techniques usingnon-probability sampling. The results of this study indicate that financial literacy and managerial skills both havea significant positive influence on the performance of MSMEs. 
Unlocking Financial Performance Through Islamic Corporate Governance and Islamic Social Reporting Mira Munira; Muhammad Hakimi Mohd Shafiai
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4719

Abstract

Despite the rapid growth of Islamic banking, the effectiveness of Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in improving financial performance remains inconclusive. This research aims to examine the influence of ICG and ISR on the financial performance of Islamic Commercial Banks (ICBs) in Indonesia. The research uses a quantitative approach, drawing on secondary data from annual reports and financial statements. The sample was selected through purposive sampling, and data were analyzed using panel data regression in Stata. Financial performance is proxied by Return on Assets (ROA), with variable controls including bank age, bank size, NPF, OER, CAR, and FDR. The data are analyzed using panel data regression with the Panel Corrected Standard Errors (PCSE) approach to address issues of heteroscedasticity and autocorrelation. The research results show that ICG has a positive and significant effect on financial performance (b = 0.926; p = 0.027), while ISR does not have a significant effect (b = -0.594; p = 0.187). The findings suggest that ICBs should prioritize strengthening the quality of ICG, particularly the effectiveness of Sharia governance, transparency, and supervisory mechanisms, as these directly impact profitability. Meanwhile, ISR should be transformed from a compliance-oriented disclosure into a strategic value-creation instrument that enhances stakeholder trust and contributes to long-term financial sustainability.