JURNAL FAIRNESS

PENGARUH LITERASI KEUANGAN, DIGITAL PAYMENT DAN KEMAMPUAN MENYUSUN LAPORAN KEUANGAN TERHADAP KINERJA UMKM

Zidni Husnia Fachrunnisa — 2024-03-08

MSMEs can drive the country's economic growth, however, the performance of MSMEs has experienced a slowdown due to the Covid 19 pandemic. So, this research aims to find out what factors can encourage the performance of MSMEs. This research uses internal and external organizational factors that can influence MSME performance, such as financial literacy, digital payment, and the ability to prepare financial reports. The population of this research is MSMEs in Bantul Regency. The sampling method uses a purposive sampling technique with the criteria of MSMEs that have used digital payments and financial records. The samples that can be used are 108 MSMEs in Bantul Regency. Data collection was carried out using a questionnaire method which was distributed offline by visiting MSMEs and online using Google from. Data processing uses the SPSS Statistics 26.0 application. Data were analyzed using multiple linear regression analysis. The research results show that financial literacy and the use of digital payments have no effect on MSME performance, while the ability to prepare financial reports has a positive effect on MSME performance. High or low levels of financial literacy and the use of digital payments do not affect the performance of MSMEs. Meanwhile, the higher the ability to prepare financial reports, the higher the performance of MSMEs will be. MSMEs that prepare financial reports can evaluate their business performance.

STRATEGI BUMDES DALAM MENINGKATKAN PENDAPATAN ASLI DESA (STUDI PADA BUMDES SARI TANI, DESA RIMBO RECAP, KECAMATAN CURUP SELATAN, KABUPATEN REJANG LEBONG)

Yopisah — 2024-04-03

The purpose of this study was to analyze the Sari Tani BUMDes strategy in increasing village original income in Rimbo Recap Village, south Curup District, Rejang Lebong Regency. The sample used in this study was Sari Tani BUMDes in Rimbo Recap Village, Curup Selatan District, Rejang Lebong Regency. This study uses Porter's five forces analysis test method. The results of this study indicate that the challenges faced by BUMDes Sari Tani are also the presence of newcomers. Where there will always be newcomers because similar business actors are doing the same business, people's purchasing power is currently still standard 50/50. This is caused by a lack of marketing in the business, the threat is the emergence of new business actors who become competitors. As for the solution taken by BUMDes Sari Tani through innovation in presenting interesting programs, the power of BUMDes Sari Tani's suppliers is not too influential. Because BUMDes Sari Tani is one of the central government programs so that the central government provides assistance through the regional government in supporting its business activities, BUMDes Sari Tani gets competitors from similar business actors, of course, because in the area around where BUMDes Sari Tani is located the business actor has a different regional topography. so that the business carried out is also the same and what can differentiate these businesses is the superiority of the commodities produced by the business actors themselves as well as innovations in the field of other services.

PENGARUH METODE RGEC TERHADAP NILAI PERUSAHAAN PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI

Rahandhika Ivan Adyaksana — 2024-04-03

The purpose of this study is to determine how the influence of RGEC indirectly or not on company value. This research was conducted on conventional banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2021. This research uses quantitative methods by obtaining 38 conventional banking companies using this data analysis technique using smartPLS. From the results of the study shows that risk profile has a significant negative influence on company value, GCG (Good Corporate Governance) has a significant positive influence on company value, Earning has a significant positive influence on company value, and Capital has a significant positive influence on company value. The company’s own value uses PBV (Price Book Value).

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN)

Vidya Vitta Adhivinna — 2024-04-03

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management