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The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra Arfah Piliang; Nuraini Nuraini; Rasmon Rasmon; Candra Irawan; Jonnedi Jonnedi; Supriatiningsih Supriatiningsih
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/vwteje32

Abstract

This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur (Subsektor Kimia) Yang Terdaftar Di BEI Tahun 2019-2023 Jonnedi Jonnedi; Muhammad Yusuf; Menhard Menhard; Giri Suseno
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8j950p14

Abstract

The purpose of this study is to determine the effect of deferred tax burden and tax planning on earnings management in manufacturing companies (chemical sector) listed on the Indonesia Stock Exchange in 2019-2023. The research method used in this study is a quantitative method. The type of data used is secondary data. The population in this study amounted to 11 companies. Based on the predetermined criteria using purposive sampling technique, 9 companies were obtained. The analysis techniques used are descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis test, then processed using the SPSS 2023 application. The results of this study indicate that partially deferred tax burden affects earnings management and tax planning affects earnings management. Simultaneously deferred tax burden and tax planning affect earnings management.
Determinants Of Financing For Contemporary Sale And Shirkah Islamic Banking Year 2019-2023 To Quality Profit With NPF As A Moderating Variable muhammad yusuf; Jonnedi Jonnedi; Ramadahniel Islami; Masril Masril; Wulan Oktaviani; Rahmawati Rahmawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/pk2g8a98

Abstract

The background of the study is the influence of financing for sale and purchase and syirkah financing which still has a research gap by adding other X variables, namely the addition of financing for sale and purchase and NPF which is one of the disincentives for banks to obtain profit or profit. Regarding the irregular funding indicator as measured by the Net Performance Funding (NPF) ratio. This study aims to analyze financing for sale and purchase which has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Let's analyze whether Syirkah Financing has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Analyze whether NPF can manage financing for sale and purchase and Syirkah financing with productive ROA quality. This study is based on annual calculations for the period 2019-2023. Using a qualitative descriptive method using a purposive sampling method. In this study, the example is the 2019-2023 financial report. Data collection techniques Documentation Technique and Literature Study were then tested using the SPSS 23.0 test Based on the results of the study, Buying and selling has a significant effect on the quality of income of Bank Syariah Indonesia for the period 2019-2023. There is no significant effect on the quality of profit between Syirkah and Bank Syariah Indonesia in 2019-2023. In the period 2019-2023 there is a significant effect between the quality of NPF income and Bank Syariah Indonesia. Buying and selling and NPF have a significant effect on the quality of profit of Bank Syariah Indonesia in 2019-2023.