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Pengaruh Emotional Bias terhadap Keputusan Pendanaan BUMDes di Jawa Tengah dengan Keseimbangan Investasi Berbasis Imbalan sebagai Variabel Mediasi
Astohar Astohar
; Dhian Andanarini Minar Savitri
; Willyanto Kartiko Kusumo
; Emi Wardati
Pajak dan Manajemen Keuangan
Vol 2
, No 4
(2025)
The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions i...
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Peran Inklusi Keuangan dalam Memediasi Pengaruh Mental Accounting dan Financial Technology terhadap Kinerja UMKM di Kabupaten Grobogan
Astohar Astohar
; Emi Wardati
; Tri Sumiyanti
; Shelly Geovanni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 1
, No 6
(2024)
MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performan...
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