Naelati Tubastuvi
Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia

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Financial Factors Determinant to MSME Performance Amran Andromeda; Sri Wahyuni; Naelati Tubastuvi; Suryo Budi Santoso
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5352

Abstract

Purpose: This study aims to examine the factors in financial management that influence the performance of MSMEs in Tegal City/Regency. Methodology/approach: The factors tested include the use of accounting information systems, choice of capital structure, capital budgeting methods, working capital management, and financial technology utilization. The research approach was quantitative, with a population of 880 respondents and 100 samples taken by purposive sampling. Data were obtained using a survey method with a Likert scale questionnaire, which was then analyzed using the Partial Least Square application. Results/findings: The results of the study indicate that in Tegal City and Regency, accounting information systems and capital structure factors have a positive impact on MSME performance, while capital budgeting, working capital, and financial technology have no effect. Conclusions: This study implies that in MSMEs in Tegal City and Regency, the use of better accounting information systems and the selection of an effective capital structure can improve performance. Limitations: Among the many MSME business sectors available, this research only examined 7 (seven) sectors. Contributions: This study contributes to the literature by showing that MSMEs in Tegal City and Regency can improve their performance by using better accounting information systems and selecting an effective capital structure.
Financial Factors Determinant to MSME Performance Amran Andromeda; Sri Wahyuni; Naelati Tubastuvi; Suryo Budi Santoso
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5352

Abstract

Purpose: This study aims to examine the factors in financial management that influence the performance of MSMEs in Tegal City/Regency. Methodology/approach: The factors tested include the use of accounting information systems, choice of capital structure, capital budgeting methods, working capital management, and financial technology utilization. The research approach was quantitative, with a population of 880 respondents and 100 samples taken by purposive sampling. Data were obtained using a survey method with a Likert scale questionnaire, which was then analyzed using the Partial Least Square application. Results/findings: The results of the study indicate that in Tegal City and Regency, accounting information systems and capital structure factors have a positive impact on MSME performance, while capital budgeting, working capital, and financial technology have no effect. Conclusions: This study implies that in MSMEs in Tegal City and Regency, the use of better accounting information systems and the selection of an effective capital structure can improve performance. Limitations: Among the many MSME business sectors available, this research only examined 7 (seven) sectors. Contributions: This study contributes to the literature by showing that MSMEs in Tegal City and Regency can improve their performance by using better accounting information systems and selecting an effective capital structure.
Impulse Buying Produk Fashion pada Live Streaming Tiktok Shop: Peran Fashion Involvement, Shopping Lifestyle, Sales Promotion, dan Hedonic Shopping Motivation Pawestri Dianingtyas Ardiawati; Restu Frida Utami; Naelati Tubastuvi; Arini Hidayah
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 8 No. 1 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v8i1.9564

Abstract

Penelitian ini bertujuan menganalisis pengaruh fashion involvement, shopping lifestyle, sales promotion, dan hedonic shopping motivation terhadap impulse buying fashion di live streaming TikTok Shop pada mahasiswa di tiga perguruan tinggi Purwokerto. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling pada 132 mahasiswa yang pernah melakukan pembelian spontan produk fashion melalui live streaming TikTok Shop. Data dikumpulkan menggunakan kuesioner  skala Likert dan dianalisis dengan Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 3. Hasil penelitian menunjukkan bahwa fashion involvement, shopping lifestyle, sales promotion, dan hedonic shopping motivation berpengaruh positif dan signifikan terhadap impulse buying, dengan sales promotion dan hedonic shopping motivation sebagai faktor yang paling dominan. Penelitian ini menyimpulkan bahwa semakin tinggi keterlibatan terhadap fashion, gaya hidup berbelanja, daya tarik promosi penjualan, dan motivasi belanja hedonis, semakin tinggi pula kecenderungan impulse buying pada live streaming TikTok Shop.