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The Impact of the QRIS Payment System on Increasing the Net Profit Margin of MSMEs in Bekasi Regency
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The purpose of this study was to evaluate the effect of the QRIS payment system on the growth of the Net Profit Margin of MSMEs in Bekasi Regency. The study population consisted of MSMEs that have used QRIS in the area. A purposive sampling method was used for sampling. Data were collected by distributing questionnaires to 50 MSME owners. Data processing was performed using SPSS 21 software. Multiple linear regression was used for data analysis. The study concluded that the QRIS payment system has a positive impact on increasing the Net Profit Margin of MSMEs ;located in Bekasi Regency. The use of QRIS offers benefits to MSMEs in the regency, such as a practical and fast method, requiring only one QR code, reducing reliance on cash, automating transaction recording, and enhancing the image and credibility of MSMEs. With the implementation of QRIS, the Net Profit Margin of MSMEs in Bekasi Regency has increased due to the fast and practical transaction process, operational cost savings, market expansion, increased consumer trust, transparency and ease of transaction reporting, and more secure transactions.
Keywords: Payment System, QRIS, Net Profit Margin, MSME
Literature Review: The Role Of Big Data In Business Intelligence (BI)
Get PDFThis literature review explores the pivotal role of Big Data in enhancing Business Intelligence (BI) capabilities, particularly in strategic decision-making, operational efficiency, and gaining a competitive advantage. Through an analysis of recent studies, it highlights how Big Data facilitates real-time insights, enabling firms to optimize processes, improve predictive analytics, and adapt to dynamic market conditions. The review integrates theoretical frameworks such as Dynamic Capability Theory and Resource-Based Theory to underline the strategic value of Big Data in BI. Despite its transformative potential, challenges like high implementation costs, technological complexity, and resource limitations hinder its adoption, particularly for small and medium-sized enterprises. This study identifies gaps in current research and calls for further exploration into cost-effective solutions and skill development to enable broader adoption across various industries and regions
The Influence of the Digital Entrepreneurship Education Ecosystem on Generation Z's Entrepreneurial Readiness Through Digital Entrepreneurship Literacy: An Experiential Learning Perspective
Get PDFThis study aims to analyze the influence of the digital entrepreneurship education ecosystem through digital entrepreneurship literacy on the entrepreneurial readiness of Generation Z. In the digital era, Generation Z has great potential for entrepreneurship, but often the lack of understanding regarding the basics of entrepreneurship and digital technology hinders their readiness to start a business. This study adopted a quantitative approach using a questionnaire as a data collection instrument, which was distributed to 420 Generation Z students in Makassar City who had participated in digital entrepreneurship education. Data analysis used was path analysis using several software for data processing such as Microsoft Excel 2010, SPSS (Statistical Product and Service Solution) version 20.0, and Partial Least Squares (PLS) techniques using SmartPls (version 4.0). The results of the study indicate that digital entrepreneurship learning and digital industry collaboration significantly influence digital entrepreneurship literacy and entrepreneurial readiness. In contrast, digital entrepreneurship training and digital business incubators did not significantly influence these two variables. This study suggests the need to improve the quality of digital entrepreneurship learning and collaboration with industry to strengthen the entrepreneurial readiness of Generation Z. Furthermore, digital business training and incubators should be optimized by aligning the materials with the latest technological needs
Systematic Literature Review: Financial Performance on Financial Distress
Get PDFThis study aims to examine articles related to the effect of financial performance on financial distress. This study uses the Systematic Literature Review (SLR) method to identify, evaluate, and synthesize relevant empirical research results from reputable databases such as Scopus and Shinta. The literature search was conducted using a combination of the keywords “financial performance” and “financial distress.” Of the 171 articles identified, 20 articles met the inclusion criteria after undergoing a selection process using the PRISMA protocol, consisting of 13 articles from Scopus and 7 articles from Shinta. The results of this study indicate that financial performance affects financial distress. Several studies show various types of models/systems for predicting financial distress and other factors that influence financial distress. The results of this research can be expected to increase in-depth knowledge about the correlation between financial performance and financial distress, as well as provide useful insights for academics, regulators, and practitioners in managing corporate financial risk. By providing the best understanding of the components that influence financial distress, companies can take more proactive measures to maintain their financial stability and improve their overall operational performance
Systematic Literature Review: The Role Of Internal Audit On Accounting Fraud In Indonesia 2020/2025 Period
Get PDFThis study aims to analyze the role of internal audit in preventing accounting fraud in Indonesian organizations during the period 2020–2025. Using the Systematic Literature Review (SLR) method, this research examines 10 national journal articles indexed by SINTA that discuss internal audit, internal control, and fraud prevention. Thematic analysis was employed to identify repeated patterns across studies. The findings show that internal audit plays a significant role in detecting and preventing fraud through monitoring activities, strengthening internal control systems, and supporting good corporate governance. Auditor competence and independence are identified as essential determinants of audit effectiveness. The study also highlights the growing importance of technology-based audits (digital audit) in enhancing fraud detection. This review contributes to providing a comprehensive understanding of recent developments in internal audit practices in Indonesia
The Role of Dividend Policy, Leverage, and Profitability in Influencing Profit Management in the Food and Beverage Sub-Sector on the IDX in 2021–2023
Get PDFEarnings management is a management effort to influence reported earnings. The purpose of this study is to determine the effect of dividend policy, leverage and profitability on earnings management in food and beverage subsector companies listed on the Indonesian Stock Exchange in 2021-2023. The population in this study were all food and beverage sub-sector companies Listed on the Indonesian Stock Exchange totalling 95. The sample in this study used purposive sampling so that 29 companies were obtained. The dependent variable in this study is earnings management, and the independent variables are dividend policy (XI), Leverage (X2) and Profitability (X3). The analysis method uses multiple linear regression analysis. Based on the results of the data analysis, it was concluded that dividend policy had no effect on earnings management with a significance value of 0.6885 0.05. Leverage affects earnings management with a significance value of 0.000 «0.05. Profitability affects earnings management with a significance value of 0.020 C0.05. The coefficient of determination value is 40.356. Suggestions that can be given to investors to pay attention to the leverage and profitability ratios because they affect profit management in the company, so that investment will be more profitable. For further researchers to take samples in other sectors so that results are obtained that better describe the condition of the company as a whole
The Effect of Green Accounting, Intellectual Capital, Managerial Ownership, and Corporate Social Responsibility on Financial Performance: Evidence from Energy Sector Companies Listed on the Indonesia Stock Exchange (2021–2024)
Get PDFStudi ini menyelidiki pengaruh Akuntansi Hijau, Modal Intelektual, Kepemilikan Manajerial, dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021–2024. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keberlanjutan. Dari populasi 87 perusahaan energi, pengambilan sampel bertujuan menghasilkan 21 perusahaan, menghasilkan 84 observasi perusahaan-tahun. Regresi linier berganda dilakukan dengan menggunakan SPSS 26, didukung oleh uji asumsi klasik. Temuan menunjukkan bahwa Akuntansi Hijau, Modal Intelektual, Kepemilikan Manajerial, dan pengungkapan CSR secara bersama-sama memberikan efek positif yang signifikan terhadap Pengembalian Aset (ROA). Secara parsial, masing-masing variabel independen juga menunjukkan hubungan yang positif dan signifikan secara statistik dengan ROA. Hasil ini menunjukkan bahwa praktik akuntansi lingkungan, efisiensi sumber daya tak berwujud, keselarasan kepemilikan internal, dan pengungkapan tanggung jawab sosial secara kolektif memperkuat profitabilitas dalam industri energi Indonesia
Influence Of The Global Economic Policy Uncertainty Index On Inflation And Its Implications For Farmer Exchange Rates In Sulawesi Regions
Get PDFThe farmer exchange rate (FER) serves as a crucial parameter for assessing the extent to which the agricultural sector can support the livelihoods of farmers and contribute to local economic resilience. Considering the vital role of the agricultural sector in the regional economy, it is important to identify and analyze the factors influencing the fluctuations in the farmer exchange rate in order to formulate policies that can improve farmers' welfare and support more stable and sustainable agricultural sector development. The aim of this study is to analyze the relationship between global economic policy uncertainty, inflation, and the farmer exchange rate in the provinces of Sulawesi. This research adopts a quantitative approach, utilizing secondary data that includes the Global Economic Policy Uncertainty (GEPU) Index, inflation, and the farmer exchange rate in Sulawesi during the period from January 2024 to September 2025. The data used in this study consists of panel data comprising 126 observations (21 time-series data and 6 cross-sectional data), which are analyzed using panel data path analysis. The results of this study show that GEPU has a positive and significant effect on inflation, as well as a positive and significant effect on the farmer exchange rate in Sulawesi. However, the impact of GEPU on the farmer exchange rate becomes insignificant after being mediated by inflation. Inflation has been shown to have a negative impact on the farmer exchange rate, although its effect is not significant. Based on these findings, it is recommended that the government enhance the economic resilience of farmers through agricultural product diversification, strengthen inflation control policies, and improve extension services related to global uncertainties. Furthermore, collaboration between the government and the private sector in supporting the agricultural sector needs to be reinforced to create a more resilient and adaptive ecosystem in response to global changes
The Effect of Current Ratio, Return on Assets, Debt to Asset Ratio, and Earnings per Share on Stock Prices
Get PDFThis study examines the effect of the Current Ratio, Return on Assets, Debt to Asset Ratio, and Earnings per Share on stock prices of technology sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed, with samples selected using purposive sampling, and data were analyzed through multiple linear regression. The results indicate that the Current Ratio does not have a significant effect on stock prices, and Return on Assets also shows no significant influence. In contrast, the Debt to Asset Ratio has a negative and significant effect on stock prices, while Earnings per Share has a positive and significant effect. These findings suggest that investors in the technology sector place greater emphasis on leverage risk and earnings performance than on short-term liquidity and profitability measures
The Influence of Financial Performance and Company Value on Environmental, Social, and Governance (ESG) Disclosure with Accounting Information Systems as a Moderating Variable: An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Ex
Get PDFThis study aims to analyze the effect of financial performance and firm value on Environmental, Social, and Governance (ESG) disclosure with Accounting Information Systems (AIS) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This study uses a quantitative approach with secondary data obtained from annual reports and corporate sustainability reports. The research sample was determined using a purposive sampling technique to obtain companies that meet the research criteria. Financial performance variables are proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), firm value is measured using Price to Book Value (PBV), ESG disclosure and AIS are measured using dummy variables. Data analysis was performed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results show that financial performance has a positive and significant effect on ESG disclosure. Firm value also has a positive and significant effect on ESG disclosure. In addition, financial performance has a positive effect on firm value. Accounting Information Systems have been shown to moderate the influence of financial performance on ESG disclosure, but not the influence of firm value on ESG disclosure. This research is expected to provide empirical contributions to the development of sustainability accounting literature and provide considerations for management and investors in decision-making