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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Eli Erfandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Knowledge Management Capability and Organizational Learning in Enhancing Innovation Performance through Knowledge Sharing in Knowledge-Based Companies Eli Erfandi; Arif Rahman; Yosi Pupus
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 5 (2025): Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v2i5.1528

Abstract

This study examines the effects of Knowledge Management Capability and Organizational Learning on Innovation Performance through the mediating role of Knowledge Sharing in knowledge-based companies. A quantitative approach was employed involving 250 employees selected using purposive sampling based on their involvement in information sharing and organizational innovation activities. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Knowledge Management Capability and Organizational Learning have positive and significant effects on Knowledge Sharing and Innovation Performance. Knowledge Sharing also has a positive and significant effect on Innovation Performance. Furthermore, the mediation analysis confirms that Knowledge Sharing partially mediates the relationships between Knowledge Management Capability and Innovation Performance and between Organizational Learning and Innovation Performance. These findings demonstrate that innovation in knowledge-based companies depends not only on organizational knowledge and learning capabilities but also on the effective exchange of knowledge among employees. The study highlights the importance of integrating knowledge management systems, continuous organizational learning, and collaborative knowledge-sharing practices to strengthen sustainable innovation performance.
THE INFLUENCE OF FINANCIAL STABILITY AND INEFFECTIVE MONITORING ON FINANCIAL STATEMENT FRAUD IN MANUFACTURING COMPANIES Yayan Nuryana; Eli Erfandi; Yosi Pupus Indriani
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.10015

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan dan pengawasan yang tidak efektif terhadap kecurangan laporan keuangan pada perusahaan manufaktur di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Metode analisis yang digunakan adalah regresi linier sederhana dan regresi linier berganda. Hasil menunjukkan bahwa nilai R² untuk model regresi sederhana adalah 0,093, mengindikasikan bahwa hanya sekitar 9,3% variasi dalam stabilitas keuangan dapat dijelaskan oleh kecurangan laporan keuangan, yang menunjukkan hubungan dengan kekuatan yang rendah. Sementara itu, pada model regresi berganda, nilai R² adalah 0,300, yang berarti sekitar 30% variasi dalam kecurangan laporan keuangan dapat dijelaskan oleh kombinasi stabilitas keuangan dan pengawasan yang tidak efektif. Meskipun hasil ini menunjukkan bahwa kedua variabel tersebut memiliki pengaruh moderat, masih terdapat 70% variasi yang tidak terjelaskan, menunjukkan perlunya penelitian lebih lanjut dengan mempertimbangkan variabel tambahan. Dengan demikian, penelitian ini menyimpulkan bahwa stabilitas keuangan dan pengawasan yang tidak efektif memiliki pengaruh signifikan terhadap kecurangan laporan keuangan di sektor yang diteliti, dan menekankan perlunya eksplorasi faktor-faktor lain yang dapat mempengaruhi fenomena ini.
Co-Authors ARIF RAHMAN Yayan Nuryana Yosi Pupus Yosi Pupus Indriani