1,720,968 research outputs found
ANALISIS PENGARUH PENGELOLAAN KEUANGAN, PENGGUNAAN FINTECH DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA
Full text linkThis study aims to analyze the effect of financial management, the use of fintech, and financial literacy on business performance in MSMEs in Batu Aji District, Batam City. The background of this research is based on the strategic role of MSMEs in the national economy, but they still face various obstacles in financial management, utilization of financial technology, and low levels of financial literacy. This research uses a quantitative method with a sample size of 131 respondents taken using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, financial management, use of fintech, and financial literacy had a positive and significant effect on business performance. Simultaneously, these three independent variables also have a significant effect on MSME business performance. These findings indicate the importance of improving financial management skills, fintech utilization, and financial literacy in improving the competitiveness and sustainability of MSME businesses in Batu Aji sub-district
FINANCIAL LITERACY, SELF EFFICACY, DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR UMKM DENGAN GENDER VARIABEL MODERASI
Full text linkAttaining effective financial management behavior necessitates possessing the awareness, knowledge, competencies, attitudes, and actions essential for making prudent financial choices. In the context of gender's moderating influence, this research aimed to determine the influence of financial literacy, self-efficacy, and attitudes on the financial management behavior of micro, small, and medium-sized enterprise (MSME) participants. The study employed associative research methodologies and utilized a survey questionnaire for data collection. The research sample comprised 204 participants, determined using the Jacob Cohen formula. The primary instrument employed in the study was a questionnaire. The data were analyzed using the Partial Least Squares (PLS) technique within the Structural Equation Modeling (SEM) framework. The results revealed that Financial Literacy positively and significantly impacts the financial management behavior of MSME participants, alongside Self-Efficacy and Financial attitude, both of which also exerted positive and significant influences on the financial management behavior of these individuals. Additionally, gender exhibited a notable and meaningful impact, serving as a moderator in the relationship between Financial Literacy and the financial management behavior of MSME participants
DETERMINAN STRUKTUR MODAL PERBANKAN SYARIAH ASIA DAN EROPA
Full text linkCapital structure is an important component in building a strong business entity. The banking industry is a commercial entity that requires a strong capital structure management to ensure its business continuity. Moreover, the Islamic banking business model prioritizes the strength of the equity structure over debt. Islamic banking manages temporary syirkah funds as a form of investment for customers with the hope of obtaining optimal profit sharing. Therefore, this study examines the factors that have the potential to influence the capital structure of the Islamic banking industry. These factors include: company size, profitability, growth, and asset structure. This study used a purposive sampling technique using 24 samples of Islamic banks in Asia and Europe with certain criterias. This study conducted tests with panel data analysis and statistical applications to measure the influence of factors affecting the capital structure of Islamic banks in Asia and Europe. Finally, this study finds that asset structure has no effect on capital structure and profitability has a positive effect on capital structure. Meanwhile, firm size and growth variables have a negative effect on capital structure
KEPUTUSAN INVESTASI CRYPTOCURRENCY PADA KAUM MILLENIAL DI KOTA BATAM
Full text linkThis study was conducted to examine the factors influencing Cryptocurrency Investment Decisions among Millennials in Batam City. These factors include Overconfidence, Risk Tolerance, and Financial Experience. The research approach used is quantitative, with primary data collected through distributing questionnaires. The population in this study is 443,180, and the sample size is 100 people, determined using the Slovin formula with a margin of error of 10%. This study uses probability sampling with a random sampling method. The analysis techniques include descriptive analysis, instrument testing, classical assumption testing, multiple linear regression, and hypothesis testing, with data processing using SPSS version 25. The results show that Overconfidence, Risk Tolerance, and Financial Experience have a significant impact on Cryptocurrency Investment Decisions. In conclusion, H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted.Keywords: overconfidence, risk tolerance, financial experience, cryptocurrency investment decision.Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor yang mempengaruhi Keputusan Investasi Cryptocurrency pada kaum Millenial di Kota Batam. Faktor-faktor tersebut antara lain Overconfidence, Risk Tolerance, dan Financial Experience. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan data primer yang diperoleh melalui penyebaran kuesioner. Populasi dalam penelitian ini berjumlah 443.180, dan sampel yang diambil sebanyak 100 orang dengan menggunakan rumus Slovin dengan tingkat kesalahan 10%. Penelitian ini menggunakan probability sampling dengan metode random sampling. Teknik analisis yang digunakan meliputi analisis deskriptif, uji instrumen, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis, dengan pengolahan data melalui SPSS versi 25. Hasil penelitian menunjukkan bahwa Overconfidence, Risk Tolerance, dan Financial Experience berpengaruh signifikan terhadap Keputusan Investasi Cryptocurrency. Kesimpulannya, H1 diterima, H2 diterima, H3 diterima, H4 diterima.Kata Kunci: overconfidence, risk tolerance, financial experience, keputusan investasi cryptocurrency
PENGARUH KEPERCAYAAN PADA PEMERINTAH, MORALITAS PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK UMKM DI KOTA BATAM
Full text linkThis study was conducted to determine the factors that influence Tax Compliance among MSMEs in Batam City. These factors include Trust in Government, Tax Morality, and Tax Socialization. This study used a quantitative approach, with primary data obtained using questionnaires. The research population consists of MSMEs located in Lubuk Baja District and Bengkong District, totaling 237, with a sample size of 149 MSMEs, determined using the Slovin formula with a 5% error rate. This study employs Probability Sampling techniques using Random Sampling methods. The research methods include Descriptive Analysis, Instrument Testing, Classical Assumption Testing, Multiple Linear Regression Testing, and Hypothesis Testing, which were conducted using SPSS version 25. The research findings conclude that Trust in the Government, Tax Morality, and Tax Socialization simultaneously have a significant impact on MSMEs Tax Compliance in Batam City. Among these, Trust in the Government and Tax Morality significantly influence MSMEs Tax Compliance in Batam City. Meanwhile, Tax Socialization does not significantly influence MSMEs Tax Compliance in Batam City. It is concluded that H1 is accepted, H2 is accepted, H3 is rejected, and H4 is accepted.This study was conducted to determine the factors that influence Tax Compliance among MSMEs in Batam City. These factors include Trust in Government, Tax Morality, and Tax Socialization. This study used a quantitative approach, with primary data obtained using questionnaires. The research population consists of MSMEs located in Lubuk Baja District and Bengkong District, totaling 237, with a sample size of 149 MSMEs, determined using the Slovin formula with a 5% error rate. This study employs Probability Sampling techniques using Random Sampling methods. The research methods include Descriptive Analysis, Instrument Testing, Classical Assumption Testing, Multiple Linear Regression Testing, and Hypothesis Testing, which were conducted using SPSS version 25. The research findings conclude that Trust in the Government, Tax Morality, and Tax Socialization simultaneously have a significant impact on MSMEs Tax Compliance in Batam City. Among these, Trust in the Government and Tax Morality significantly influence MSMEs Tax Compliance in Batam City. Meanwhile, Tax Socialization does not significantly influence MSMEs Tax Compliance in Batam City. It is concluded that H1 is accepted, H2 is accepted, H3 is rejected, and H4 is accepted
PENGARUH E-PAYMENT, E-COMMERCE, DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA UMKM KOTA BATAM
Full text linkThis study examines the influence of e-payment, e-commerce, and accounting knowledge on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. Data were collected through online questionnaires and direct interactions with 241 MSMEs located in the Bengkong and Lubuk Baja sub districts, as registered with the Cooperative Office of Batam City. From this population, 150 respondents were selected using the Slovin formula with a 5% margin of error to represent the sample. The data analysis was carried out using statistical methods, including descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing, processed using SPSS version 29. The results of the study indicate that e-payment, e-commerce, and accounting knowledge significantly influence the performance of MSMEs in Batam City. The conclusion based on the research findings confirms that H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted.This study examines the influence of e-payment, e-commerce, and accounting knowledge on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. Data were collected through online questionnaires and direct interactions with 241 MSMEs located in the Bengkong and Lubuk Baja sub districts, as registered with the Cooperative Office of Batam City. From this population, 150 respondents were selected using the Slovin formula with a 5% margin of error to represent the sample. The data analysis was carried out using statistical methods, including descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing, processed using SPSS version 29. The results of the study indicate that e-payment, e-commerce, and accounting knowledge significantly influence the performance of MSMEs in Batam City. The conclusion based on the research findings confirms that H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
THE INFLUENCE OF DIGITAL LITERACY AND ENTREPRENEURIAL ORIENTATION ON BUSINESS DECISION MAKING AMONG DIGITAL MSMES IN BATAM CITY
Full text linkThe rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt their business activities, particularly in the process of business decision-making. Digital literacy and entrepreneurial orientation are important factors that influence the quality of business decisions in digital MSMEs. This study aims to analyze the effect of digital literacy and entrepreneurial orientation on business decision-making among digital MSMEs in Batu Aji District. This research employs a quantitative approach using a survey method involving 100 digital MSME owners as research respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. The results indicate that digital literacy has a positive and significant effect on business decision-making. Entrepreneurial orientation also has a positive and significant effect on business decision-making. Simultaneously, digital literacy and entrepreneurial orientation significantly influence business decision-making among digital MSMEs in Batu Aji District. These findings suggest that improving digital literacy and strengthening entrepreneurial orientation play a crucial role in supporting more effective and strategic business decision-making. This study is expected to provide insights for MSME actors and policymakers in formulating strategies and programs for the development of digital MSMEs at the district level.
 
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA TINGKAT AKHIR JURUSAN AKUNTANSI: Emotional Intelligence; Intellectual Intelligence; Learning Interest; Accounting Comprehension
No full textThis study looks at how emotional intelligence, intellectual intelligence, and learning interest affect accounting understanding at Universitas Riau Kepulauan, Universitas Internasional Batam, Universitas Ibnu Sina, Universitas Batam, and Universitas Universal. The research population consists of 1,475 students, and data was collected through an online survey using Google Forms. A total of 165 respondents were selected using purposive sampling with the Slovin formula. The questionnaire questions were evaluated with a Likert scale, and the data was analyzed using IBM SPSS Version 25. The study includes descriptive statistics, validity-reliability tests, classical assumptions, multiple linear regression, and both partial and simultaneous hypothesis testing. The results show that emotional intelligence mostly doesn’t have a significant effect on accounting understanding, while intellectual intelligence and learning interest do have a significant partial effect on accounting understanding. Overall, all three factors collectively affect accounting understanding. The Adjusted R Squared value of 28.6% indicates that emotional intelligence, intellectual intelligence, and learning interest influence accounting understandingThis study research how influences emotional intelligence, intellectual intelligence and learning interest affect accounting comprehension at Universitas Riau Kepulauan, Universitas Internasional Batam, Universitas Ibnu Sina, Universitas Batam and Universitas Universal. The study research population there are 1,475 students in the study, and information is gathered through online surveys using Google Forms. A sample of 165 respondents was chosen using purposive sampling with the slovin formula. The questionnaire items were evaluated using a Likert scale, and data was analyzed with IBM SPSS Version 25. The study involves descriptive statistics, validity-reliability tests, classical assumptions, multiple linear regression, and partial and simultaneous hypothesis testing. Findings revealed that emotional intelligence partly does not impact accounting understanding significantly, whereas intellectual intelligence and interest in learning partially have a noteworthy effect on accounting comprehension. Together, all three elements collectively impact accounting comprehension. The Adjusted R Squared value of 28.6% suggests that understanding of accounting is impacted by Emotional Intelligence, Intellectual Intelligence, and interest in learning
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