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All Journal Journal of Accounting and Finance
Darnawati Darnawati
Universitas Ichsan Gorontalo
Economics, Econometrics & Finance

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THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT OF UMKM IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Ina syahidah Haris; Darnawati Darnawati; Ari Ayu
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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Abstract

MSMEs play a significant role in advancing the economy of a region, but MSMEs often face challenges in explaining their contributions concretely and managing daily operations. The purpose of this study is to determine the effect of financial literacy and financial attitudes on MSME financial management. This study uses a quantitative method with an associative approach. The population in this study are Micro, Small, and Medium Enterprises (MSMEs) engaged in the fashion sector in Maritengngae District, Sidenreng Rappang Regency. The sample of this study was selected using the Probability Sampling approach with a sample size of 82 respondents. The data collection technique in this study used a questionnaire. The data obtained were then processed through the SPSS 26 program to test validity and reliability, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test), multiple linear regression analysis, hypothesis testing (Coefficient of determination test and t-test). The results of hypothesis testing in this study indicate that financial literacy and financial attitudes have a positive and significant effect on MSME financial management in Maritengngae District, Sidenreng Rappang Regency. This indicates that the understanding of MSME actors towards financial literacy and financial attitudes will affect the ability of MSME actors in managing finances.
ANALYSIS OF LIQUIDITY RATIOS AND PROFITABILITY RATIOS IN MEASURING FINANCIAL PERFORMANCE AT PT SMARTFREAN TELECOM TBK FOR THE 2021-2023 PERIOD, WHICH GOES PUBLIK ON THE INDONESIAN STOCK EXCHANGE Haswitri Haswitri; Darnawati Darnawati; Muhammad Taufiq
Journal Of Accounting And Finance Vol 2 No 1 (2025): Hal, 01-58
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/lajonga.v2i1.140

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Smartfren Telecom Tbk pada periode 2021-2023 melalui rasio pendekatan keuangan, khususnya rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik analisis rasio yang meliputi Current Ratio, Quick Ratio, dan Cash Ratio untuk mengukur tingkat likuiditas perusahaan, serta Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) untuk mengukur tingkat profitabilitas. Hasil penelitian menunjukkan bahwa tingkat likuiditas perusahaan selama periode yang dijelaskan berada di bawah standar industri, yang mengindikasikan bahwa perusahaan mengalami kesulitan dalam memenuhi kewajiban jangka pendeknya. Sementara itu, profitabilitas perusahaan juga menunjukkan nilai yang rendah dan tidak stabil, bahkan mengalami kerugian pada beberapa tahun, yang menunjukkan kurangnya efisiensi dalam pengelolaan aset dan modal. Demikian dapat disimpulkan bahwa kinerja keuangan PT Smartfren Telecom tbk periode 2021-2023 belum optimal dan memerlukan strategi perbaikan yang berkelanjutan, baik dari sisi pengelolaan likuiditas maupun efisiensi operasional.
Co-Authors Ari Ayu Haswitri Haswitri Ina syahidah Haris Muhammad Taufiq