Yayasan Riset dan Pengembangan Intelektual (YRPI) Journal
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Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Pengelolaan Keuangan UMKM (Studi Kasus Pada Usaha Mikro Dikabupaten Magetan Jawa Timur)
No full textPenelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan sikap keuangan terhadap pengelolaan keuangan UMKM pada usaha mikro di Kabupaten Magetan, Jawa Timur. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Populasi penelitian mencakup pelaku usaha mikro sektor makanan, minuman, dan kerajinan, dengan sampel sebanyak 75 responden yang ditentukan melalui purposive sampling. Data primer dikumpulkan melalui kuesioner skala Likert lima poin, sedangkan data sekunder diperoleh dari jurnal, buku, dan dokumen resmi. Literasi keuangan diukur melalui pengetahuan, perilaku digital, dan keterampilan keuangan; sikap keuangan melalui kemudahan akses, efisiensi transaksi, dan hambatan; pengelolaan keuangan melalui perencanaan anggaran, arus kas, dan tabungan/investasi. Analisis data dilakukan menggunakan regresi linier berganda melalui EViews, dengan uji validitas, reliabilitas, asumsi klasik, uji t, uji F, dan evaluasi R². Hasil penelitian menunjukkan bahwa literasi keuangan dan sikap keuangan berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap pengelolaan keuangan UMKM. Penelitian ini terbatas pada wilayah, jumlah sampel, teknik pengambilan data, dan variabel yang digunakan
Effect of Environmental Attitude and Environmental Awareness Help Green Advertising and Eco-Label to Influence Green Purchasing Behavior of Organic Products
No full textThe rising concern for environmental sustainability has influenced a shift in societal perspectives, thereby creating demand for businesses to develop organic products as a means of addressing various environmental issues. This study aimed to apply the Theory of Planned Behavior (TPB) to determine the influence of environmental attitude, environmental awareness, green advertising, and eco-labels on green purchasing behavior. Data were collected through a questionnaire survey involving 117 respondents in Jakarta, Indonesia. The empirical findings showed that environmental attitude and eco-labels significantly positively affected green purchasing behavior. While green advertising did not directly affect green purchasing behavior, it significantly influenced environmental attitude and environmental awareness. Environmental awareness did not have a significant direct effect on green purchasing behavior. All supported hypotheses are confirmed
Membangun Ekonomi Hijau Berbasis UMKM: Peran Mediasi Inovasi Bisnis dalam Implementasi Artificial Intelligence dan Green Technology
No full textLow operational efficiency and high environmental impact are the main challenges for MSMEs in Indonesia, especially in West Java. The lack of adoption of Artificial Intelligence (AI) and Green Technology exacerbates this condition, even though MSMEs contribute more than 60% to the national GDP and are the largest absorbers of labor. This research aims to examine the role of business innovation as a mediating variable in optimizing AI and Green Technology to improve the sustainability of the green economy in MSMEs. The quantitative approach was used through a survey with a questionnaire to 400 MSME actors in several regions of West Java, including Bekasi, Bandung, and Cirebon. The sampling techniques applied are proportional area random sampling and purposive sampling. The data was analyzed using the Structural Equation Modelling (SEM) method using SmartPLS 3.0 to test the relationships between variables. The results of the research are expected to make a theoretical and practical contribution in accelerating the transformation of MSMEs towards a technology-based green economy, as well as being a reference for stakeholders in formulating sustainable MSME development strategies
Pengaruh Product Bundling, Word of Mouth, dan Brand Awareness Terhadap Repurchase Intention: Kasus Konsumen Kopi Kenangan di Salatiga
No full textPenelitian ini diorientasikan untuk mengevaluasi efektivitas implementasi product bundling, word of mouth, serta tingkat brand awareness mampu memengaruhi kecenderungan konsumen Kopi Kenangan di wilayah Salatiga dalam melakukan pembelian ulang. Pendekatan penelitian yang diterapkan bersifat kuantitatif dengan rancangan eksplanatori, yang bertujuan menjelaskan hubungan kausal antarvariabel melalui pengujian empiris. Populasi penelitian adalah masyarakat yang pernah membeli produk Kopi Kenangan, Sebanyak 200 partisipan penelitian ditetapkan sebagai unit analisis, yang penentuannya dilakukan melalui teknik purposive sampling dengan pertimbangan khusus, yakni responden harus memiliki riwayat transaksi pembelian berulang (lebih dari satu kali), berusia di atas 15 tahun, dan laki-laki atau perempuan. Penghimpunan data primer dilakukan dengan memanfaatkan instrumen survei berbasis internet, di mana respons diukur menggunakan rentang penilaian Likert lima tingkat (1–5). Variabel independen terdiri atas Product Bundling, Word of Mouth, dan Brand Awareness, sedangkan variabel dependen adalah Repurchase Intention. Peneliti menerapkan teknik analisis regresi linear berganda berbantu SPSS, dengan melewati tahapan uji asumsi klasik serta uji kualitas data. Hasil uji hipotesis (t, F, dan R2) menunjukkan adanya pengaruh signifikan dari faktor Brand Awareness, Word of Mouth, dan pengemasan produk (Product Bundling) terhadap niat pembelian kembali oleh konsumen. Sebagai implikasi praktis, manajemen disarankan untuk memperkuat strategi pemasaran terpadu dan kualitas pelayanan demi menjaga loyalitas konsumen
The Influence Of Social Network And Self Efficacy On Job Attainment: The Role Of Work Readiness Mediation
No full textThis study investigates the influence of social networks and self-efficacy on university graduates’ job attainment, with work readiness as a mediating factor. Employing a quantitative survey method, data were collected from 200 purposively sampled 2024–2025 graduates domiciled in Central Java using structured online questionnaires. Social networks refer to formal and informal connections for accessing information, support, and job opportunities, while self-efficacy reflects individuals’ confidence and resilience in planning and executing career-related actions. Work readiness encompasses skills, knowledge, and personal attributes enhancing employability, and job attainment measures post-graduation employment success in terms of speed, relevance, and quality. The analytical strategy adopted a Partial Least Squares method via SmartPLS 4.0 to test the proposed model. Measurement properties were first confirmed through validity and reliability checks, followed by structural testing to determine the presence of direct, indirect, and mediating effects. The results show that social networks and self-efficacy significantly influence job attainment, both directly and indirectly through work readiness, highlighting the importance of external support, internal belief, and competency development in securing employment. The study also notes limitations related to sample scope and respondent subjectivity
Pelaporan Keuangan Dan Implikasinya Terhadap Evaluasi Kinerja Keuangan Perusahaan
No full textPenelitian ini bertujuan untuk menganalisis peran laporan keuangan dalam mendukung transparansi, akuntabilitas, serta pengambilan keputusan strategis perusahaan melalui pemahaman atas konsep dan komponen utamanya. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka. Sumber data berupa literatur akuntansi yang relevan, meliputi buku teks akuntansi keuangan, standar pelaporan keuangan yang berlaku, serta artikel ilmiah nasional dan internasional yang membahas pelaporan keuangan dan tata kelola perusahaan. Data dikumpulkan melalui proses penelusuran literatur secara sistematis dan dianalisis secara deskriptif-analitis untuk mengidentifikasi pola, konsep, serta temuan teoretis terkait fungsi dan manfaat laporan keuangan. Analisis difokuskan pada komponen laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, serta catatan atas laporan keuangan sebagai satu kesatuan informasi yang saling melengkapi. Hasil penelitian menunjukkan bahwa laporan keuangan berperan strategis sebagai sarana komunikasi antara perusahaan dan pemangku kepentingan dalam menilai kinerja, kondisi keuangan, serta prospek keberlanjutan usaha. Laporan keuangan yang disusun secara andal dan sesuai standar akuntansi terbukti meningkatkan transparansi dan akuntabilitas, memperkuat penerapan tata kelola perusahaan yang baik, serta menjadi dasar objektif dalam evaluasi kinerja dan pengambilan keputusan manajerial
Analisis Pengaruh Penggunaan Sistem Customs And Excise Information System And Automation (CEISA 4.0) Terhadap Efisiensi Proses Ekspor Pada PT. Cresco Indonesia
No full textThis study aims to analyze the impact of using the Customs and Excise Information System and Automation (CEISA 4.0) on the efficiency of the export process at PT. Cresco Indonesia. PT. Cresco Indonesia, a footwear manufacturing company, transitioned from a manual system to CEISA 4.0 in 2019 to enhance efficiency in terms of time, cost, and data accuracy in the export process. This research adopts a quantitative approach with a comparative study, comparing the export process before and after the implementation of CEISA 4.0. The findings reveal that the implementation of CEISA 4.0 significantly influences time efficiency, with a reduction in the processing time for the submission of Pemberitahuan Ekspor Barang (PEB) documents until the issuance of the Nota Pelayanan Ekspor (NPE). Additionally, administrative costs for exports have significantly decreased, especially related to the reduction of document printing and transportation costs. Data accuracy in the export process has also improved, reducing the frequency of data entry errors and mitigating administrative risks. Overall, CEISA 4.0 contributes greatly to operational efficiency, with a total contribution of 96.9% towards improving export efficiency at PT. Cresco Indonesia. This study suggests that PT. Cresco Indonesia should continue to update training for staff to maximize the use of the CEISA 4.0 system and ensure infrastructure stability to support 24/7 operations. The findings also highlight the importance of digitalization in enhancing Indonesia’s product competitiveness in international markets
Pengaruh Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Perangkat Desa Dengan Komitmen Organisasi Sebagai Variabel Mediasi Di Ranah Batahan Kabupaten Pasaman Barat
No full textThis study aims to determine the influence of leadership and work motivation on the performance of village apparatus mediated by organizational commitment as a mediating variable in Ranah Batahan District, West Pasaman Regency. The method used in this study is to use multiple linear regression analysis and path analysis. The results of the research obtained based on the Partial Test (t-test) model 1 were obtained: (a) there was no positive and significant influence of leadership on organizational commitment, as evidenced by the t-calculated value for the leadership variable (X1) 1.642 < t-table 1.661. (b) There is a positive and significant influence of work motivation on organizational commitment, as evidenced by the t-calculated value of the work motivation variable (X2) 54,497 > t-table 1,661. The results of the research obtained based on the Partial Test (t-test) model 2 were obtained: (a) There is a significant influence of leadership on employee performance, as evidenced by the t-calculated value for the leadership variable (X1) 2.979 > t-table 1.661.(b) There is a significant influence of work motivation on employee performance as evidenced by the t-calculated value for the work motivation variable (X2) 2.478 > t-table 1.661. (c) There is a positive and significant influence of organizational commitment on employee performance, as evidenced by the t-calculated value for the organizational commitment variable (Z) 3.081 > t-table 1.661. Thus, the influence of leadership and work motivation on employee performance Mediated by organizational commitment as an intervening variable in Ranah Batahan District, West Pasaman Regency is feasible and correct. And based on the Determination coefficient (R2) test of model 1, the value is 0.490 or 49%, this shows that the percentage of contribution of independent variables of leadership and work motivation is 0.490 or 49%. While the remaining 51% was influenced by other variables outside this study. And based on the Determination coefficient (R2) test of model II, the value is 0.525 or 52.5%, this shows that the percentage of contributions of independent variables of leadership, work motivation and organizational commitment to employee performance is 0.525 or 52.5%, while the remaining 47.5 is influenced by other variables outside of this study
Pengaruh Green Acounting, Company Efficiency, Company Growth, Dan Company Size Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2022-2024
No full textPenelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Company Efficiency, Company Growth, dan Company Size terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research dan data sekunder yang dianalisis menggunakan SPSS. Populasi penelitian mencakup seluruh perusahaan manufaktur di BEI sebanyak 228 perusahaan, dengan sampel 56 perusahaan dipilih melalui purposive sampling berdasarkan konsistensi terdaftar, penerbitan laporan tahunan dan PROPER, serta ketersediaan data variabel penelitian, menghasilkan total observasi 168. Variabel dependen profitabilitas diukur dengan Return on Assets (ROA), sedangkan Green Accounting diukur melalui skor PROPER, Company Efficiency menggunakan Total Asset Turnover, Company Growth dihitung dari pertumbuhan total aset, dan Company Size diukur dengan Ln Total Aset. Analisis data mencakup statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji parsial (t-test), uji simultan (F-test), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa hanya Company Growth yang berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Green Accounting, Company Efficiency, dan Company Size tidak berpengaruh signifikan. Temuan ini mengindikasikan pentingnya pertumbuhan perusahaan dalam meningkatkan kinerja keuangan dan memberikan dasar bagi strategi manajemen dan keputusan investasi
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub-Sektor Konsumsi Di BEI 2021–2023 Dengan Firm Size Sebagai Pemoderasi
No full textPenelitian ini bertujuan untuk menganalisis pengaruh efektivitas rasio keuangan, yaitu profitabilitas (Return on Assets/ROA), likuiditas (Current Ratio/CR), dan leverage (Debt to Asset Ratio/DAR), terhadap financial distress yang diproksikan dengan Altman Z-Score, serta peran Firm Size (Ln Total Assets) sebagai variabel moderasi pada perusahaan manufaktur subsektor konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Data sekunder diperoleh dari laporan keuangan perusahaan melalui situs resmi BEI (www.idx.co.id). Teknik purposive sampling menghasilkan 133 sampel setelah seleksi dan penghapusan outlier. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linier berganda, dan moderated regression analysis. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan leverage berpengaruh terhadap financial distress, sementara Firm Size hanya memoderasi pengaruh leverage, tetapi tidak memoderasi profitabilitas dan likuiditas. Temuan ini mengimplikasikan pentingnya pengelolaan rasio keuangan dan ukuran perusahaan dalam memprediksi risiko financial distress, khususnya pada perusahaan manufaktur subsektor konsumsi, serta menjadi dasar rekomendasi untuk penelitian selanjutnya dengan variabel keuangan dan non-keuangan yang lebih luas dan periode yang lebih panjang