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Contact Name
Ahmad Idris
Contact Email
ahmadidris@uniska-kediri.ac.id
Phone
+628561616042
Journal Mail Official
cendekiakeuangan@uniska-kediri.ac.id
Editorial Address
Jln. Sersan Suharmaji Nomor. 38, Manisrenggo, Kecamatan, Kota Kediri, Kediri, Jawa Timur 64128
Location
Kota kediri,
Jawa timur
INDONESIA
Jurnal Cendekia Keuangan
ISSN : 28277643     EISSN : 28100964     DOI : https://doi.org/10.32503/jck
Core Subject : Economy,
Jurnal Cendekia Keuangan menerima artikel (yang tidak dipublikasikan dalam jurnal lain) dengan ruang lingkup: Manajemen Keuangan, Keuangan Perusahaan, Keuangan Usaha Kecil Menengah, Keuangan Islam, Keuangan Pasar Modal, Keuangan Negara dan Keuangan Perbankan. Artikel dapat berupa penelitian empirikal, konseptual, dan literatur review. Secara umum, artikel yang dipublikasikan oleh Jurnal Cendekia Keuangan adalah karya tulis ilmiah yang memberi kontribusi bagi pengembangan dan penyebarluasan ilmu pengetahuan di bidang manajemen keuangan. Pembaca utama dari Jurnal Cendekia Keuangan adalah kalangan akademisi, para mahasiswa, praktisi manajemen keuangan dan mereka yang peminat di bidang manajemen keuangan.
Articles 45 Documents
Exploring the Nexus of Financial Management, Understanding of Technology, and the Role of Governance in Shaping MSME Performance
Jurnal Cendekia Keuangan Vol 5 No 1 (2026): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i1.8753

Abstract

Introduction/ Main Objectives: This study analyzes the performance of MSMEs in West Celebes Province by examining financial management, technological adoption, and government support. Given the strategic role of MSMEs in regional economic growth and their ongoing challenges, the study investigates how these factors influence MSME performance. Novelty: This study offers a comprehensive analysis by integrating financial management, technological understanding, and government support into a single empirical model, specifically within the context of MSMEs in West Celebes. Previous studies have often examined these factors separately, leaving a gap in understanding their combined effect in a regional setting. Research Methods: This study employs a quantitative approach using primary data collected from 121 MSME respondents through purposive sampling. Data were gathered using structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine relationships among variables. Finding/Results: The findings show that financial management, technological adoption, and government support each significantly enhance MSME performance, indicating that improvements in these areas are strongly linked to better business outcomes. Conclusion: This study concludes that sound financial management, stronger technological capability, and active government support are key drivers of MSME performance. Enhancing these factors fosters the sustainability and growth of MSMEs in West Celebes.
A Bibliometric Analysis of the Islamic Capital Market: Future Research Trends
Jurnal Cendekia Keuangan Vol 5 No 1 (2026): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i1.7369

Abstract

Introduction/ Main Objectives: This study aims to identify the trends in the growth of scientific publications that focus on authors, affiliations, journal names, and countries that make significant contributions to the literature on Islamic capital markets. This research is grounded in the importance of the role of Islamic capital markets in supporting the growth of the Islamic economy, as well as the necessity for adaptation to technological innovations and the dynamics of investor behavior. Novelty: This study lies in the utilization of recent literature and bibliometric analysis, thereby providing insights into the future direction of research topics. Research Methods: This research employs a bibliometric approach and a systematic literature review to examine publication trends and the research trajectory of Islamic capital markets over the past five years. Finding/Results: The findings indicate the evolution and trends within the literature on Islamic capital markets, as well as how this field continues to develop with the integration of technology, sustainability, and the complexities of the global market. Conclusion: The bibliometric analysis reveals that research in Islamic capital markets remains predominantly descriptive and conceptual, highlighting the need for the development of empirical research with an integrative theoretical model that combines Sharia principles, ESG, digital technology, and the psychological aspects of investors. Research limitation/implications: The limitations of this study are confined to literature published in the last five years and the use of bibliometric analysis; therefore, future research is recommended to utilize a longer data span and a mixed-method approach for more comprehensive results.
Challenges for Women Entrepreneurs in Digital Financial Literacy: A Scoping Review
Jurnal Cendekia Keuangan Vol 5 No 1 (2026): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i1.8632

Abstract

Introduction/Main Objectives: In the digital era, digital financial literacy (DFL) has become a vital competency for women entrepreneurs, especially in developing countries. Novelty: This study contributes to the body of knowledge through a literature review on digital financial literacy among women entrepreneurs. Research Methods: This scoping review explores the challenges they face in acquiring and applying DFL, which includes understanding and using financial technologies such as e-wallets, mobile banking, and digital bookkeeping. Despite its potential to enhance business efficiency, transparency, and access to financing, women entrepreneurs often encounter barriers such as limited access to technology, low digital education, and restrictive social norms. Using the PRISMA-ScR framework, this study analyzes 14 selected articles from the Scopus database published between 2020 and 2025. Finding/Results: The findings reveal four key focus areas: the level of understanding and use of financial technology, the relationship between DFL and business success, barriers to accessing digital financial services, and the role of training and education in improving DFL. Research limitation/implications: The practical implication of this study is the need to develop a digital financial literacy program tailored to the needs of women business actors. Governments, financial institutions, and civil society organizations can design app-based training, online modules, and community mentoring to improve women's digital skills.
Audit Risk Assessment and Fair Financial Reporting: Evidence from Muscat Stock Exchange in Oman
Jurnal Cendekia Keuangan Vol 5 No 1 (2026): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i1.8525

Abstract

Introduction/Main Objectives: This study examines the link between audit risk assessment and the fairness of financial statements among companies listed on the Muscat Stock Exchange. It highlights auditors' perceptions of risk assessment covering inherent, control, and detection risks and underscores its importance for stakeholders and boards in supporting sound financial decisions and mitigating financial distress, losses, and bankruptcy, in line with international guidelines such as ISO 31000. Novelty: This study addresses the gap in audit risk assessment research within the Omani context. By applying advanced quantitative analysis, it demonstrates the importance of risk assessment in safeguarding firm assets and preventing bankruptcy or shutdown, while offering a foundation for future studies. Research Methods: This study employs a deductive quantitative approach using structured questionnaires distributed to external auditors and stockholders. Of 250 questionnaires, 162 valid responses were analyzed with SPSS to test the hypotheses. Finding/Results: Findings reveal a significant positive association between audit risk assessment and the fairness of financial statements, which strengthens stakeholder trust in Oman's financial reporting. Conclusion: This study confirms a significant positive relationship between audit risk assessment and the fairness of financial statements, reinforcing the reliability of external auditors' reports in Oman. Supported by regulatory frameworks and Oman's Vision 2040 emphasis on governance and transparency, the findings highlight the crucial role of auditors in enhancing stakeholder confidence in financial reporting.
Operational Efficiency and Leverage Effects in Driving Financial Performance: Firm Size Moderating in Indonesian Chemical Industry
Jurnal Cendekia Keuangan Vol 5 No 1 (2026): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v5i1.8643

Abstract

Introduction/Main Objectives: Financial performance in Indonesia’s chemical subsector fluctuated during 2020–2024. Therefore, this study examines the effects of operational efficiency (BOPO) and leverage (DER) on financial performance (ROA), with firm size as a moderating variable. Novelty: This paper adds novelty by testing firm size as a moderating variable in the relationships among operational efficiency (BOPO), leverage (DER), and financial performance (ROA), specifically in IDX-listed chemical subsector firms (2020–2024), thereby addressing gaps and inconsistent results in prior studies. Research Methods: A quantitative causal method with secondary data from annual reports/financial statements of 10 IDX-listed chemical subsector companies (2020–2024), selected using purposive sampling. Analysis uses multiple regression and Moderated Regression Analysis (MRA) in SPSS. Finding/Results: BOPO does not have a significant direct effect on ROA. DER significantly affects ROA with a negative direction. Firm size significantly moderates the BOPO-ROA relationship. Firm size does not moderate the relationship between DER and ROA. Leverage decisions are more consistently related to profitability in the chemical subsector, while the impact of operating efficiency on profitability depends on company scale (larger vs. smaller asset bases), indicating heterogeneous cost–performance dynamics across firm sizes. Conclusion: The study concludes that leverage (DER) influences ROA, while BOPO does not show a consistent direct effect. Firm size moderates the BOPO–ROA relationship but does not moderate the DER–ROA relationship.