PENURUNAN NILAI RUPIAH DAN IMPLIKASINYA TERHADAP KETAHANAN FINANSIAL : PERAN LABA SEBAGAI VARIABEL INTERVENING
Keywords:
Decreasing IDR Exchange Rate; financial resilience; profit; MSMEs
Abstract
This study aims to examine whether the decline in the value of the rupiah currency has an impact on financial resilience with the profit variable as an indirect linking variable (financial resilience) in the midst of an unstable global economic situation and the effect of interest rate cuts by the United States. So that this research is focused on supporting economic life, especially MSMEs in the community. The research method used in this research is quantitative research. The data collection process in this study was carried out by filling out a questionnaire by MSMEs. Respondents in this study were 37 MSMEs located in the Cempaka market, Kumai District, West Kotawaringin Regency. Hypothesis testing was carried out with SMART PLS 3.0. The results of the study show that the decline in the value of the rupiah directly affects financial resilience as well as the profit variable as a link. However, indirect testing shows that profit does not have a significant effect on the value of the rupiah and financial resilience. So that profit cannot be the role of mediator between the two variables.
References
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Aleksanyan, V. S., Keshishyan, G. H., Shirokov, S. N., & Trushkina, I. R. (2022). The Analysis of Seasonal Fluctuations and Correlation Between Monthly Average Exchange Rate of Main Currency and Monthly Average Import Prices of the Main Grain in Armenia. AgriScience and Technology, 11(80), 361–366. https://doi.org/10.52276/25792822-2022.4-361
Alex, T., Asuma, J., Alele, D., Nabwire, B., & Iriama, N. (2024). The Dual Dance: Strategies for Success in Profit and Cash Flow Management. International Journal of Current Science Research and Review, 07(01), 801–803. https://doi.org/10.47191/ijcsrr/v7-i1-78
Altintas, G. (2020). La capacité dynamique de résilience : l’aptitude à faire face aux événements perturbateurs du macro-environnement. Management & Avenir, N° 115(1), 113–133. https://doi.org/10.3917/mav.115.0113
Angga Priyana, & Dwi Asih Surjandari. (2022). The Effect of Decreasing the Idr Exchange Rate, Interest in Transactions, and Interest in Borrowing Capital on Msms Profitability with Inflation as Moderation Variable: A Case Study on MSMEs in Serang Banten in 2016 – 2020. Journal of Economics, Finance and Accounting Studies, 4(2), 249–258. https://doi.org/10.32996/jefas.2022.4.2.19
Bachtiar, N. K., Setiawan, A., Prastyan, G. A., & Kijkasiwat, P. (2023). Business resilience and growth strategy transformation post crisis. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00345-5
Beşliu, I., Petelca, O., & Garbuz, V. (2021). Value management models for financial resilience estimations. A case of selected industrial companies in the Republic of Moldova. Eastern Journal of European Studies, 12(August), 273–297. https://doi.org/10.47743/ejes-2021-SI13
BORZENKO, O. (2024). the War in Ukraine, Climate Change and Viral Infections: Impact on Geo-Economic Shifts in the Global Economy. Economy of Ukraine, 66(4), 55–64. https://doi.org/10.15407/economyukr.2023.04.055
Dieterle, A. K., & Duchek, S. (2023). Implementing Strategic Resilience Through Cooperation Projects with Start-ups: a Multiple Case Study. Schmalenbach Journal of Business Research, 75(4), 549–586. https://doi.org/10.1007/s41471-023-00173-z
Ghozali, I., & Latan, H. (2014). Partial Least Squares konsep, metode dan Aplikasi menggunakan program WarpPLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro, 57.
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Januardin Sp, M. (2021). Pengembangan Umkm (Issue October). http://ejournal.an-nadwah.ac.id/index.php/almizan/article/view/110/82
Kenç, T., Erdem, F. P., & Ünalmış, İ. (2016). Resilience of emerging market economies to global financial conditions. Central Bank Review, 16(1), 1–6. https://doi.org/10.1016/j.cbrev.2016.03.002
Kotsios, P. (2023). Business resilience skills for SMEs. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00304-0
Mcknight, A. (2020). The financial resilience of households: 22 country study with new estimates, breakdowns by household characteristics and a review of policy options Social Policies and Distributional Outcomes in a changing Britain View project. May. http://sticerd.lse.ac.uk/case
Mhlanga, D., & Dzingirai, M. (2024). Bibliometric study on organizational resilience: trends and future research agenda. International Journal of Corporate Social Responsibility, 9(1). https://doi.org/10.1186/s40991-024-00098-8
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Oktafiani, S. N. (2023). Purchasing Power Parity and Trade Imbalances: Implications and Impact on International Finance. Business and Investment Review, 1(3), 177–186. https://doi.org/10.61292/birev.v1i3.23
Pinkwart, A., Schingen, G., Pannes, A. T., & Schlotböller, D. (2022). Improving Resilience in Times of Multiple Crisis: Commentary from a German Economic Policy Point of View. Schmalenbach Journal of Business Research, 74(4), 763–786. https://doi.org/10.1007/s41471-022-00150-y
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Sreenivasan, A., & Suresh, M. (2023). Readiness of financial resilience in start-ups. Journal of Safety Science and Resilience, 4(3), 241–252. https://doi.org/10.1016/j.jnlssr.2023.02.004
Supriyadi, E., & Roza Devi Krisnandhi, K. (2016). Dampak Iflasi Dan Nilai Tukar Rupiah Terhadap Kemiskinan Dan Pengangguran Di Indonesia. Journal of EST, 2, 204–212.
Vinatra, S. (2023). Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat. Jurnal Akuntan Publik, 1(3), 1–08. https://doi.org/10.59581/jap-widyakarya.v1i1.832
Agatha, M. K., Nurfadilah, Auliav, R. L., & Pandan, M. Y. R. (2023). Pengaruh Literasi Keuangan Dan Perilaku Keuangan Terhadap Financial Resilience Pada Umkm (Studi Pelaku Umkm Di Kelurahan Ngagel Surabaya). Jurnal Ilmiah Dan Karya Mahasiswa, 1(4), 170–187.
Aleksanyan, V. S., Keshishyan, G. H., Shirokov, S. N., & Trushkina, I. R. (2022). The Analysis of Seasonal Fluctuations and Correlation Between Monthly Average Exchange Rate of Main Currency and Monthly Average Import Prices of the Main Grain in Armenia. AgriScience and Technology, 11(80), 361–366. https://doi.org/10.52276/25792822-2022.4-361
Alex, T., Asuma, J., Alele, D., Nabwire, B., & Iriama, N. (2024). The Dual Dance: Strategies for Success in Profit and Cash Flow Management. International Journal of Current Science Research and Review, 07(01), 801–803. https://doi.org/10.47191/ijcsrr/v7-i1-78
Altintas, G. (2020). La capacité dynamique de résilience : l’aptitude à faire face aux événements perturbateurs du macro-environnement. Management & Avenir, N° 115(1), 113–133. https://doi.org/10.3917/mav.115.0113
Angga Priyana, & Dwi Asih Surjandari. (2022). The Effect of Decreasing the Idr Exchange Rate, Interest in Transactions, and Interest in Borrowing Capital on Msms Profitability with Inflation as Moderation Variable: A Case Study on MSMEs in Serang Banten in 2016 – 2020. Journal of Economics, Finance and Accounting Studies, 4(2), 249–258. https://doi.org/10.32996/jefas.2022.4.2.19
Bachtiar, N. K., Setiawan, A., Prastyan, G. A., & Kijkasiwat, P. (2023). Business resilience and growth strategy transformation post crisis. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00345-5
Beşliu, I., Petelca, O., & Garbuz, V. (2021). Value management models for financial resilience estimations. A case of selected industrial companies in the Republic of Moldova. Eastern Journal of European Studies, 12(August), 273–297. https://doi.org/10.47743/ejes-2021-SI13
BORZENKO, O. (2024). the War in Ukraine, Climate Change and Viral Infections: Impact on Geo-Economic Shifts in the Global Economy. Economy of Ukraine, 66(4), 55–64. https://doi.org/10.15407/economyukr.2023.04.055
Dieterle, A. K., & Duchek, S. (2023). Implementing Strategic Resilience Through Cooperation Projects with Start-ups: a Multiple Case Study. Schmalenbach Journal of Business Research, 75(4), 549–586. https://doi.org/10.1007/s41471-023-00173-z
Ghozali, I., & Latan, H. (2014). Partial Least Squares konsep, metode dan Aplikasi menggunakan program WarpPLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro, 57.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Evaluation of Formative Measurement Models. https://doi.org/10.1007/978-3-030-80519-7_5
Januardin Sp, M. (2021). Pengembangan Umkm (Issue October). http://ejournal.an-nadwah.ac.id/index.php/almizan/article/view/110/82
Kenç, T., Erdem, F. P., & Ünalmış, İ. (2016). Resilience of emerging market economies to global financial conditions. Central Bank Review, 16(1), 1–6. https://doi.org/10.1016/j.cbrev.2016.03.002
Kotsios, P. (2023). Business resilience skills for SMEs. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00304-0
Mcknight, A. (2020). The financial resilience of households: 22 country study with new estimates, breakdowns by household characteristics and a review of policy options Social Policies and Distributional Outcomes in a changing Britain View project. May. http://sticerd.lse.ac.uk/case
Mhlanga, D., & Dzingirai, M. (2024). Bibliometric study on organizational resilience: trends and future research agenda. International Journal of Corporate Social Responsibility, 9(1). https://doi.org/10.1186/s40991-024-00098-8
Munyemana, E., Mung’atu, J., & Ruranga, C. (2024). Analysis of Effects of COVID-19 Pandemic on Small- and Medium-Sized Enterprises (SMEs) in Rwanda Using Wood Firm-Level Data. Economies, 12(8). https://doi.org/10.3390/economies12080203
Novealita, Y., Putri, W., Malang, P. N., Eltivia, N., Negeri, P., Nur, M., & Riwajanti, I. (2023). PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL: Case of Nanda Salad OPTIMASI KEUNTUNGAN DAN EFISIENSI BIAYA BAURAN PRODUK DENGAN MODEL SPREADSHEET PEMROGRAMAN LINIER: Studi Kasus pada Nanda Salad. Jurnal Akuntansi Universitas Jember, 21(2), 127–140.
Oktafiani, S. N. (2023). Purchasing Power Parity and Trade Imbalances: Implications and Impact on International Finance. Business and Investment Review, 1(3), 177–186. https://doi.org/10.61292/birev.v1i3.23
Pinkwart, A., Schingen, G., Pannes, A. T., & Schlotböller, D. (2022). Improving Resilience in Times of Multiple Crisis: Commentary from a German Economic Policy Point of View. Schmalenbach Journal of Business Research, 74(4), 763–786. https://doi.org/10.1007/s41471-022-00150-y
Safitri Sembiring, A., Laila, N., & Wahyuni Lubis, A. (2023). Analisis Harga Pokok Penjualan dan Laba Kontribusi terhadap Volume Penjualan pada Perum Bulog Divre Sumut. ILTIZAM Journal of Shariah Economics Research, 7(1), 109–123. https://doi.org/10.30631/iltizam.v7i1.1841
Sari, W. N., Fitriani, D., Wulandari, I. W., & Pandin, M. Y. R. (2023). Strategi Financial Resilience Terhadap Ancaman. CEMERLANG: Jurnal …, 3(3). http://prin.or.id/index.php/cemerlang/article/view/1367%0Ahttps://prin.or.id/index.php/cemerlang/article/download/1367/1404
Siagian, M., Kurniawan, P. H., & Hikmah, H. (2019). Analisis Faktor Eksternal Dan Internal Terhadap Kinerja Umkm Di Kota Batam. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 265–271. https://doi.org/10.36778/jesya.v2i2.107
Sreenivasan, A., & Suresh, M. (2023). Readiness of financial resilience in start-ups. Journal of Safety Science and Resilience, 4(3), 241–252. https://doi.org/10.1016/j.jnlssr.2023.02.004
Supriyadi, E., & Roza Devi Krisnandhi, K. (2016). Dampak Iflasi Dan Nilai Tukar Rupiah Terhadap Kemiskinan Dan Pengangguran Di Indonesia. Journal of EST, 2, 204–212.
Vinatra, S. (2023). Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat. Jurnal Akuntan Publik, 1(3), 1–08. https://doi.org/10.59581/jap-widyakarya.v1i1.832
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Aleksanyan, V. S., Keshishyan, G. H., Shirokov, S. N., & Trushkina, I. R. (2022). The Analysis of Seasonal Fluctuations and Correlation Between Monthly Average Exchange Rate of Main Currency and Monthly Average Import Prices of the Main Grain in Armenia. AgriScience and Technology, 11(80), 361–366. https://doi.org/10.52276/25792822-2022.4-361
Alex, T., Asuma, J., Alele, D., Nabwire, B., & Iriama, N. (2024). The Dual Dance: Strategies for Success in Profit and Cash Flow Management. International Journal of Current Science Research and Review, 07(01), 801–803. https://doi.org/10.47191/ijcsrr/v7-i1-78
Altintas, G. (2020). La capacité dynamique de résilience : l’aptitude à faire face aux événements perturbateurs du macro-environnement. Management & Avenir, N° 115(1), 113–133. https://doi.org/10.3917/mav.115.0113
Angga Priyana, & Dwi Asih Surjandari. (2022). The Effect of Decreasing the Idr Exchange Rate, Interest in Transactions, and Interest in Borrowing Capital on Msms Profitability with Inflation as Moderation Variable: A Case Study on MSMEs in Serang Banten in 2016 – 2020. Journal of Economics, Finance and Accounting Studies, 4(2), 249–258. https://doi.org/10.32996/jefas.2022.4.2.19
Bachtiar, N. K., Setiawan, A., Prastyan, G. A., & Kijkasiwat, P. (2023). Business resilience and growth strategy transformation post crisis. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00345-5
Beşliu, I., Petelca, O., & Garbuz, V. (2021). Value management models for financial resilience estimations. A case of selected industrial companies in the Republic of Moldova. Eastern Journal of European Studies, 12(August), 273–297. https://doi.org/10.47743/ejes-2021-SI13
BORZENKO, O. (2024). the War in Ukraine, Climate Change and Viral Infections: Impact on Geo-Economic Shifts in the Global Economy. Economy of Ukraine, 66(4), 55–64. https://doi.org/10.15407/economyukr.2023.04.055
Dieterle, A. K., & Duchek, S. (2023). Implementing Strategic Resilience Through Cooperation Projects with Start-ups: a Multiple Case Study. Schmalenbach Journal of Business Research, 75(4), 549–586. https://doi.org/10.1007/s41471-023-00173-z
Ghozali, I., & Latan, H. (2014). Partial Least Squares konsep, metode dan Aplikasi menggunakan program WarpPLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro, 57.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Evaluation of Formative Measurement Models. https://doi.org/10.1007/978-3-030-80519-7_5
Januardin Sp, M. (2021). Pengembangan Umkm (Issue October). http://ejournal.an-nadwah.ac.id/index.php/almizan/article/view/110/82
Kenç, T., Erdem, F. P., & Ünalmış, İ. (2016). Resilience of emerging market economies to global financial conditions. Central Bank Review, 16(1), 1–6. https://doi.org/10.1016/j.cbrev.2016.03.002
Kotsios, P. (2023). Business resilience skills for SMEs. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00304-0
Mcknight, A. (2020). The financial resilience of households: 22 country study with new estimates, breakdowns by household characteristics and a review of policy options Social Policies and Distributional Outcomes in a changing Britain View project. May. http://sticerd.lse.ac.uk/case
Mhlanga, D., & Dzingirai, M. (2024). Bibliometric study on organizational resilience: trends and future research agenda. International Journal of Corporate Social Responsibility, 9(1). https://doi.org/10.1186/s40991-024-00098-8
Munyemana, E., Mung’atu, J., & Ruranga, C. (2024). Analysis of Effects of COVID-19 Pandemic on Small- and Medium-Sized Enterprises (SMEs) in Rwanda Using Wood Firm-Level Data. Economies, 12(8). https://doi.org/10.3390/economies12080203
Novealita, Y., Putri, W., Malang, P. N., Eltivia, N., Negeri, P., Nur, M., & Riwajanti, I. (2023). PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL: Case of Nanda Salad OPTIMASI KEUNTUNGAN DAN EFISIENSI BIAYA BAURAN PRODUK DENGAN MODEL SPREADSHEET PEMROGRAMAN LINIER: Studi Kasus pada Nanda Salad. Jurnal Akuntansi Universitas Jember, 21(2), 127–140.
Oktafiani, S. N. (2023). Purchasing Power Parity and Trade Imbalances: Implications and Impact on International Finance. Business and Investment Review, 1(3), 177–186. https://doi.org/10.61292/birev.v1i3.23
Pinkwart, A., Schingen, G., Pannes, A. T., & Schlotböller, D. (2022). Improving Resilience in Times of Multiple Crisis: Commentary from a German Economic Policy Point of View. Schmalenbach Journal of Business Research, 74(4), 763–786. https://doi.org/10.1007/s41471-022-00150-y
Safitri Sembiring, A., Laila, N., & Wahyuni Lubis, A. (2023). Analisis Harga Pokok Penjualan dan Laba Kontribusi terhadap Volume Penjualan pada Perum Bulog Divre Sumut. ILTIZAM Journal of Shariah Economics Research, 7(1), 109–123. https://doi.org/10.30631/iltizam.v7i1.1841
Sari, W. N., Fitriani, D., Wulandari, I. W., & Pandin, M. Y. R. (2023). Strategi Financial Resilience Terhadap Ancaman. CEMERLANG: Jurnal …, 3(3). http://prin.or.id/index.php/cemerlang/article/view/1367%0Ahttps://prin.or.id/index.php/cemerlang/article/download/1367/1404
Siagian, M., Kurniawan, P. H., & Hikmah, H. (2019). Analisis Faktor Eksternal Dan Internal Terhadap Kinerja Umkm Di Kota Batam. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 2(2), 265–271. https://doi.org/10.36778/jesya.v2i2.107
Sreenivasan, A., & Suresh, M. (2023). Readiness of financial resilience in start-ups. Journal of Safety Science and Resilience, 4(3), 241–252. https://doi.org/10.1016/j.jnlssr.2023.02.004
Supriyadi, E., & Roza Devi Krisnandhi, K. (2016). Dampak Iflasi Dan Nilai Tukar Rupiah Terhadap Kemiskinan Dan Pengangguran Di Indonesia. Journal of EST, 2, 204–212.
Vinatra, S. (2023). Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Kesejahteraan Perekonomian Negara dan Masyarakat. Jurnal Akuntan Publik, 1(3), 1–08. https://doi.org/10.59581/jap-widyakarya.v1i1.832
Agatha, M. K., Nurfadilah, Auliav, R. L., & Pandan, M. Y. R. (2023). Pengaruh Literasi Keuangan Dan Perilaku Keuangan Terhadap Financial Resilience Pada Umkm (Studi Pelaku Umkm Di Kelurahan Ngagel Surabaya). Jurnal Ilmiah Dan Karya Mahasiswa, 1(4), 170–187.
Aleksanyan, V. S., Keshishyan, G. H., Shirokov, S. N., & Trushkina, I. R. (2022). The Analysis of Seasonal Fluctuations and Correlation Between Monthly Average Exchange Rate of Main Currency and Monthly Average Import Prices of the Main Grain in Armenia. AgriScience and Technology, 11(80), 361–366. https://doi.org/10.52276/25792822-2022.4-361
Alex, T., Asuma, J., Alele, D., Nabwire, B., & Iriama, N. (2024). The Dual Dance: Strategies for Success in Profit and Cash Flow Management. International Journal of Current Science Research and Review, 07(01), 801–803. https://doi.org/10.47191/ijcsrr/v7-i1-78
Altintas, G. (2020). La capacité dynamique de résilience : l’aptitude à faire face aux événements perturbateurs du macro-environnement. Management & Avenir, N° 115(1), 113–133. https://doi.org/10.3917/mav.115.0113
Angga Priyana, & Dwi Asih Surjandari. (2022). The Effect of Decreasing the Idr Exchange Rate, Interest in Transactions, and Interest in Borrowing Capital on Msms Profitability with Inflation as Moderation Variable: A Case Study on MSMEs in Serang Banten in 2016 – 2020. Journal of Economics, Finance and Accounting Studies, 4(2), 249–258. https://doi.org/10.32996/jefas.2022.4.2.19
Bachtiar, N. K., Setiawan, A., Prastyan, G. A., & Kijkasiwat, P. (2023). Business resilience and growth strategy transformation post crisis. Journal of Innovation and Entrepreneurship, 12(1). https://doi.org/10.1186/s13731-023-00345-5
Beşliu, I., Petelca, O., & Garbuz, V. (2021). Value management models for financial resilience estimations. A case of selected industrial companies in the Republic of Moldova. Eastern Journal of European Studies, 12(August), 273–297. https://doi.org/10.47743/ejes-2021-SI13
BORZENKO, O. (2024). the War in Ukraine, Climate Change and Viral Infections: Impact on Geo-Economic Shifts in the Global Economy. Economy of Ukraine, 66(4), 55–64. https://doi.org/10.15407/economyukr.2023.04.055
Dieterle, A. K., & Duchek, S. (2023). Implementing Strategic Resilience Through Cooperation Projects with Start-ups: a Multiple Case Study. Schmalenbach Journal of Business Research, 75(4), 549–586. https://doi.org/10.1007/s41471-023-00173-z
Ghozali, I., & Latan, H. (2014). Partial Least Squares konsep, metode dan Aplikasi menggunakan program WarpPLS 4.0. Semarang: Badan Penerbit Universitas Diponegoro, 57.
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Evaluation of Formative Measurement Models. https://doi.org/10.1007/978-3-030-80519-7_5
Januardin Sp, M. (2021). Pengembangan Umkm (Issue October). http://ejournal.an-nadwah.ac.id/index.php/almizan/article/view/110/82
Kenç, T., Erdem, F. P., & Ünalmış, İ. (2016). Resilience of emerging market economies to global financial conditions. Central Bank Review, 16(1), 1–6. https://doi.org/10.1016/j.cbrev.2016.03.002
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Published
2025-06-12
How to Cite
Nilasari, D. T., & Aulia Sindy Perwirasari. (2025). PENURUNAN NILAI RUPIAH DAN IMPLIKASINYA TERHADAP KETAHANAN FINANSIAL : PERAN LABA SEBAGAI VARIABEL INTERVENING. Jurnal Riset Akuntansi Aksioma, 24(1), 190-204. https://doi.org/10.29303/aksioma.v24i1.480
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Articles
Copyright (c) 2025 Dwi Tri Nilasari, Aulia Sindy Perwirasari
This work is licensed under a Creative Commons Attribution 4.0 International License.
