Financial Sustainability Of Microfinance Institutions In Kuningan Regency
Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approa...
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| Format: | Article |
| Language: | English |
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Universitas Yudharta Pasuruan
2025-07-01
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| Series: | Sketsa Bisnis |
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| Online Access: | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/6260 |
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| author | Amir Hamzah Yudi Febriansyah |
| author_facet | Amir Hamzah Yudi Febriansyah |
| author_sort | Amir Hamzah |
| collection | DOAJ |
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Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approach, data were collected from 116 respondents—including directors, managers, and finance heads of MFIs—through structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). Results; The results show that Financial Reporting Quality and Internal Control Effectiveness positively and significantly affect financial sustainability, while Financial Risk Behavior has a significant negative impact, with the model demonstrating strong predictive power (R² = 0.984), thus emphasizing the role of accounting quality and rational decision-making in sustaining MFIs. Conclusion; These findings support the theoretical frameworks of Agency Theory and Behavioral Accounting Theory and suggest the importance of extending research beyond Kuningan Regency to include other influencing variables such as regulatory support or technological advancement.
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| format | Article |
| id | doaj-art-f55fd6e24eb34de8b590a98c65744b52 |
| institution | Kabale University |
| issn | 2356-3672 2460-0989 |
| language | English |
| publishDate | 2025-07-01 |
| publisher | Universitas Yudharta Pasuruan |
| record_format | Article |
| series | Sketsa Bisnis |
| spelling | doaj-art-f55fd6e24eb34de8b590a98c65744b522025-08-20T03:56:04ZengUniversitas Yudharta PasuruanSketsa Bisnis2356-36722460-09892025-07-01121Financial Sustainability Of Microfinance Institutions In Kuningan Regency Amir HamzahYudi Febriansyah0Universitas Kuningan Introduction: This study investigates the influence of Financial Reporting Quality, Internal Control Effectiveness, and Financial Risk Behavior on the Financial Sustainability of Microfinance Institutions (MFIs) in Kuningan Regency from an accounting perspective. Method; Using a quantitative approach, data were collected from 116 respondents—including directors, managers, and finance heads of MFIs—through structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). Results; The results show that Financial Reporting Quality and Internal Control Effectiveness positively and significantly affect financial sustainability, while Financial Risk Behavior has a significant negative impact, with the model demonstrating strong predictive power (R² = 0.984), thus emphasizing the role of accounting quality and rational decision-making in sustaining MFIs. Conclusion; These findings support the theoretical frameworks of Agency Theory and Behavioral Accounting Theory and suggest the importance of extending research beyond Kuningan Regency to include other influencing variables such as regulatory support or technological advancement. https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/6260Financial Reporting QualityInternal ControlFinancial Risk BehaviorAccountingMicrofinance Institutions |
| spellingShingle | Amir Hamzah Yudi Febriansyah Financial Sustainability Of Microfinance Institutions In Kuningan Regency Sketsa Bisnis Financial Reporting Quality Internal Control Financial Risk Behavior Accounting Microfinance Institutions |
| title | Financial Sustainability Of Microfinance Institutions In Kuningan Regency |
| title_full | Financial Sustainability Of Microfinance Institutions In Kuningan Regency |
| title_fullStr | Financial Sustainability Of Microfinance Institutions In Kuningan Regency |
| title_full_unstemmed | Financial Sustainability Of Microfinance Institutions In Kuningan Regency |
| title_short | Financial Sustainability Of Microfinance Institutions In Kuningan Regency |
| title_sort | financial sustainability of microfinance institutions in kuningan regency |
| topic | Financial Reporting Quality Internal Control Financial Risk Behavior Accounting Microfinance Institutions |
| url | https://jurnal.yudharta.ac.id/v2/index.php/SKETSABISNIS/article/view/6260 |
| work_keys_str_mv | AT amirhamzah financialsustainabilityofmicrofinanceinstitutionsinkuninganregency AT yudifebriansyah financialsustainabilityofmicrofinanceinstitutionsinkuninganregency |