http://localhost:8080/xmlui/handle/123456789/12398 2026-04-18T18:19:59Z 2026-04-18T18:19:59Z Kusumawati, Dina Erlin Effendi, Dwi http://localhost:8080/xmlui/handle/123456789/12807 2025-08-12T02:11:43Z 2024-01-01T00:00:00Z

Title: THE EFFECT OF FINANCIAL LITERACY, ENTREPRENEURIAL CHARACTERISTICS, AND FINANCIAL INCLUSION ON BUSINESS PERFORMANCE Authors: Kusumawati, Dina; Erlin Effendi, Dwi Abstract: Objective: Delays in business management make it difficult for the continued development of MSMEs. This study aims are analyzes financial literacy, entrepreneurial characteristics, and financial inclusion in business performance in processing industry SMEs in Jepara Regency. Research Design & Methods: The data used were obtained from interviews using a questionnaire. The number of samples used was 100 MSME actors selected by the Non-Probability Sampling technique. Data analysis was performed using multiple linear regression analysis methods. Findings: The results showed that financial literacy had a positive and significant effect on business performance, entrepreneurial characteristics had a positive and significant effect on business performance, financial inclusion had a positive and significant effect on business performance, and simultaneously, financial literacy, entrepreneurial characteristics, and financial inclusion had an effect on business performance. Implications and Recommendations: This research implies that the level of financial literacy will affect the making of important decisions in managing business finances, so MSME actors need to increase their financial literacy. The characteristics of a good entrepreneur owned by someone will have a positive orientation toward business performance. Good financial inclusion means that it is easy to use financial services so that they can help overcome problems in their business.

2024-01-01T00:00:00Z Nur Maulidiyah, Dewi Harto, Puji http://localhost:8080/xmlui/handle/123456789/12805 2025-08-12T02:10:23Z 2024-01-01T00:00:00Z

Title: DETERMINANTS OF CORPORATE FINANCIAL FRAUD: A SYNTHESIS Authors: Nur Maulidiyah, Dewi; Harto, Puji Abstract: Objective: Corporate fraud has consistently been a subject of interest and remains an engaging topic of discussion. This paper aims to provide an understanding of the determining factors of corporate financial fraud and offer recommendations for potential variables that can be further analyzed. Research Design & Methods: This paper reviews empirical studies from the last 10 years (2013-2023) published in the ScienceDirect.com database. A total of 31 papers were analyzed. Findings: 132 determining factors were identified as influencing corporate financial fraud. The most frequently investigated factors are financial ratios. Meanwhile, recent studies have increasingly linked financial fraud to board characteristics and external corporate factors. Overall, corporate financial fraud is driven by two key sources: internal and external factors, encompassing a variety of aspects such as economic, social, and political influences. Contribution & Value Added: This paper provides valuable insights for developing an effective fraud prevention and detection model for corporations.

2024-01-01T00:00:00Z Ponteras Campos, Karl http://localhost:8080/xmlui/handle/123456789/12803 2025-08-12T02:08:59Z 2024-01-01T00:00:00Z

Title: VISUALIZING ENTREPRENEURSHIP: A SEMIOTIC ANALYSIS OF BRANDS AND IDENTITY CONSTRUCTION Authors: Ponteras Campos, Karl Abstract: Objective: This study explores the symbolic aspects of brand representation and how it aligns with the entrepreneurial spirit via the lens of semiotics. Research Design & Methods: The study utilized semiotic analysis through codes represented in trademarks by painstaking examination, illuminating the complex interactions of visual components, language, and the entrepreneurial identity. Findings: The results highlight how important language and visual choices are when creating an engaging brand narrative for entrepreneurs. A semiotic understanding of branding becomes an invaluable tool for honest expression and audience engagement as entrepreneurs maneuver the competitive landscape. Implications and Recommendations: The results hold the potential to shed light on how brands function as means of articulating and encapsulating entrepreneurial identity, impacting customer attitudes and the prosperity of organizations. Contribution & Value Added: It is critical to comprehend the complex relationship between brands and entrepreneurial identity in the ever-changing world of entrepreneurial ventures.

2024-01-01T00:00:00Z Natalie Mbulo, Valerie http://localhost:8080/xmlui/handle/123456789/12801 2025-08-12T02:07:57Z 2024-01-01T00:00:00Z

Title: THE IMPACT OF SHOPPING VALUES ON E-SATISFACTION AND SHOPPING WELLBEING: A SOUTH AFRICAN PERSPECTIVE Authors: Natalie Mbulo, Valerie Abstract: Objective: Shopping well-being has continued to be a fundamental construct in retail shopping research. However, marketers seek to understand the factors that enhance shopping well-being for online consumers in the fast-growing era of e-commerce. This study sought to investigate the impact of shopping values (hedonic and utilitarian) and e-satisfaction on shopping well-being within the South African context. Research Design & Methods: The study used a cross-sectional quantitative research design. Using convenience sampling, online survey questionnaires were administered to collect the data from South African consumers who engage in online shopping. Descriptive analysis and multiple regression analysis were used to analyse the data. Findings: The findings of the study indicated hedonic shopping values had a positive impact on shopping well-being. On the other hand, it was found that utilitarian shopping values and e-satisfaction had no positive impact on shopping wellbeing. Implications and Recommendations: From these findings, web-based shopping managers can construct online shopping environments that support hedonic shopping values in order to ensure that consumers shopping online experience shopping wellbeing. Contribution & Value Added: The study adds value to marketing practitioners and businesses that seek to ensure that consumers engaging in online shopping experience satisfaction and wellbeing within the growing e-commerce industry in South Africa and other emerging economies.

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