Jurnal Riset Akuntansi Aksioma
Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025

PENURUNAN NILAI RUPIAH DAN IMPLIKASINYA TERHADAP KETAHANAN FINANSIAL : PERAN LABA SEBAGAI VARIABEL INTERVENING

Nilasari, Dwi Tri (Unknown)
Aulia Sindy Perwirasari (Unknown)



Article Info

Publish Date
12 Jun 2025

Abstract

This study aims to examine whether the decline in the value of the rupiah currency has an impact on financial resilience with the profit variable as an indirect linking variable (financial resilience) in the midst of an unstable global economic situation and the effect of interest rate cuts by the United States. So that this research is focused on supporting economic life, especially MSMEs in the community. The research method used in this research is quantitative research. The data collection process in this study was carried out by filling out a questionnaire by MSMEs. Respondents in this study were 37 MSMEs located in the Cempaka market, Kumai District, West Kotawaringin Regency. Hypothesis testing was carried out with SMART PLS 3.0. The results of the study show that the decline in the value of the rupiah directly affects financial resilience as well as the profit variable as a link. However, indirect testing shows that profit does not have a significant effect on the value of the rupiah and financial resilience. So that profit cannot be the role of mediator between the two variables.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...