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GREEN INVESTMENT, DIGITAL TECHNOLOGY AND DIGITAL FINANCE CAPABILITY ON FINANCIAL SUSTAINABILITY Debbi Chyntia Ovami; Sari Wulandari; Junita Putri Rajana Harahap; Noor Marini Haji Abdullah; Noreen Azella Nawi; Suci Agsani
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20065188

Abstract

This study aims to examine the role of Digital Finance Capability (DFC) in moderating the influence of green investment and digital technology on the financial sustainability of MSMEs. MSMEs, which play an important role in the Indonesian economy, often face obstacles in accessing technology and financing that can support financial sustainability. The method used in this study is a quantitative approach with a survey of MSMEs that have utilized digital technology and green investment. Primary data will be collected through a questionnaire distributed to MSME actors. The analysis technique used is Structural Equation Modeling (SEM) to test the relationship between the variables studied. The results of the study show that green investment does not have a significant effect on financial sustainability, while digital technology and digital finance capabilities have an effect on financial sustainability. Digital finance capabilities cannot moderate the influence of green investment and digital technology on financial sustainability.
Analysis of Cash Turnover to Improve Company Profitability at PT Hutama Karya Amy Badriyah Siregar; Nazwa Hadiarani; Suci Agsani; Henny Andriyani Wirananda; Sri Wardany
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7392

Abstract

This study aims to analyze cash turnover including cash flows from operating, investing, and financing activities and their impact on increasing profit at PT Hutama Karya (Persero). The data used in this study were derived from the consolidated financial reports of PT Hutama Karya, published by the Indonesia Stock Exchange (IDX) for the period 2020–2024. The results indicate that although operating and investing cash flows consistently recorded deficits, the company was able to maintain liquidity through external financing. Effective cash management and a structured accounting information system have proven to support financial decision-making processes that positively impact profitability, especially since 2023. Thus, the cash receipt and disbursement system serves not only as an administrative tool but also as a strategic instrument in the company’s long-term financial planning.