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KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA Gustita Putri; Helga Arqila Santoso; Purwanto Purwanto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.137

Abstract

Economic development The Micro, Small and Medium Enterprises (MSMEs) sector has a high influence on the Gross Domestic Product (GDP), which is 7% of the total GDP in 2012 (Kementerian Koperasi dan UMKM RI, 2013). The contribution of MSMEs has shown tangible results in the national economy, but MSMEs still find several obstacles such as limited working capital, limited technology, production, marketing and restrictions on business quality and human resources (Anggraeni, 2019). This will have an impact on performance if business actors are not able to manage properly.  Business performance usually has a special measure and can measure the success of a business in obtaining profits (Kusumadewi, 2020). The main factor that often makes the financial performance of MSMEs grow is access to capital.   Another influential factor is the expansion of financial access followed by knowledge in the financial sector also has an impact on increasing economic growth (Yanti, 2019). This study aims to test whether financial inclusion and financial literacy influence the performance of MSMEs in the culinary sector in Surakarta City. The sample in this study amounted to 100 respondents. The data is then processed using smart PLS. The results of the research hypothesis test shows that financial inclusion and literacy have a significant and positive influence on the performance of MSMEs in the culinary sector in Surakarta City.
The Moderating Effect of Profitability and Leverage on The Influence of Eco-Efficiency on Firm Value Shinta Nastitie Komalasari; Gustita Arnawati Putri; Yoga Pratama Nugraha
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.178

Abstract

This research was conducted because of the emergence of cases of environmental pollution due to excessive production activities and the lack of awareness of business actors towards environmental conservation. Since the emergence of COVID-19 in Indonesia, the demand for medicines and other consumer products has increased. Public demand for companies to continue to care about environmental sustainability to reduce the negative impact of company activities on the environment. One concept that can be applied by management to handle problems that occur between the environment and the company is the concept of eco-efficiency. The purpose of this study is to, first, test the effect of eco-efficiency on firm value, second, test the effect of eco-efficiency on firm value with profitability and leverage as moderating variables. The sample of this research is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2023 using purposive sampling method. This research analysis method uses simple regression analysis and moderating analysis regression (MRA). This study provides evidence that environmental management implemented by the company can significantly provide good company value, besides that the high level of profit earned by the company can moderate the relationship between eco-efficiency and company value with a positive effect but in this study leverage cannot moderate the eco-efficiency relationship.
The Influence of Parental Support, Income Expectations, and Entrepreneurship Education on Entrepreneurial Intentions: Entrepreneurship Motivation as a Mediation Variabel: (Study of Students in Solo Raya) Yoppi Syahrial; Indri Sri Endarwati; Gustita Arnawati Putri
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.208

Abstract

Instead of being in good condition when experiencing a demographic bonus, it turns out that Indonesia has not been able to maximize this factor and is still hampered by unemployment and the government is always encouraging the formation of new entrepreneurs. This research examines the factors that can influence entrepreneurial intentions among students in Soloraya, namely parental support, income expectations, entrepreneurial education and entrepreneurial motivation which have a dual role as direct influences and mediation. The current research aims to harmonize the theory of planned behavior to explain the role of parental support, income expectations and entrepreneurial motivation in current conditions. This research involved 250 students spread across several universities in Solo and analyzed the data using smart PLS. The results found in this research were that all the variables studied were able to influence students' entrepreneurial intentions in Solo Raya.
Studi Deskriptif Internet Financial Reporting dan Enterprise Risk Management Perusahaan Gustita Arnawati Putri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 13 No. 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.654

Abstract

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.
Analisis Yang Mempengaruhi Auditor Switching (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Made Wedaswari; Gustita Arnawati Putri; Sari Widati; Anggun Meira Bella
Lisyabab : Jurnal Studi Islam dan Sosial Vol 3 No 1 (2022): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v3i1.122

Abstract

The purpose of this research is to find analysis that affect auditor switching (acase studi on a manufacturing company listed on Indonesian stock exchange 2016-2918. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.
The Effect Gender, Tenure on Environmental Disclosure: Evidence in Indonesian Nursulistyo, Emy Dwi; Putri, Gustita Arnawati
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 6 No 1 (2025): JUNE 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v6i1.4836

Abstract

Environmental sustainability is becoming an important issue for business purposes. This research explores the possible impact of gender and tenure on environmental disclose in Indonesia. Using 141 observation data for the period 2021-2023. This study found that female representation and the length of work experience of directors can influence environmental disclosure. Different from previous studies that examined financial factors, this study examines non-financial factors, namely board of directors diversity. This study contributes to the managerial implications offer a basis for companies to consider the presence of female representation and length of tenure on the board of directors to maintain stakeholder trust. This paper contributes to the existing literature by exploring the impact of female directors and tenure on the relationship with environmental disclose, offering an original perspective
PENDAMPINGAN LEGALISASI USAHA BESERTA LAPORAN KEUANGAN BERBASIS APLIKASI SIAPIK BAGI ANGGOTA INTI JARPUK MEKARSARI KARANGANYAR PUTRI, GUSTITA ARNAWATI; Syahrial, Yoppi; Harjono, Harjono; Putri, Hanuring Ayu Ardhani
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 4 No. 1 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i1.8348

Abstract

Jaringan Perempuan Usaha Kecil (Jarpuk) Mekar Sari Kabupaten Karanganyar berdiri sejak tahun 2004 yang lalu. Anggota maupun pengurus Jarpuk Mekar Sari mayoritas adalah ibu rumah tangga dan telah berusia lebih dari 40 tahun. Sehingga usaha yang dimiliki dan dijalankan para anggotanya relatif sudah berlangsung lama dan masih tradisonal dalam segala aspeknya. Meskipun usahanya sudah berjalan lama, mayoritas para anggota belum memahami arti penting sebuah Nomor Induk Berusaha (NIB). NIB adalah identitas pelaku usaha dalam rangka pelaksaanaan kegiatan berusaha sesuai bidang usahanya. Permasalahan lain adalah para anggota Jarpuk juga mayoritas belum menyusun laporan keuangan usaha, karena mereka menganggap menyusun laporan keuangan adalah hal yang merepotkan. Solusi yang ditawarkan untuk mengatasi permasalahan yang dihadapi mitra adalah dengan pelatihan dan pendampingan pembuatan legalitas dan laporan keuangan dengan menggunakan aplikasi Siapik. Untuk melihat efektivitas dari pelatihan ini, maka diperlukan pemeriksaan untuk memastikan ketersediaan NIB dan laporan keuangan versi aplikasi Siapik dari anggota inti Jarpuk.
The Influence of Organizational Culture, Work Environment, Psychological Capital, and Employee Empowerment on Organizational Commitment: Study on Private Employees in Solo Raya Dian Eva Kumala; Gustita Arnawati Putri
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 1 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i1.315

Abstract

This study aims to examine and analyze the influence of organizational culture, work environment, psychological capital, and employee empowerment on organizational commitment. This research was conducted on private company employees in Solo Raya using a quantitative method with 190 respondents. Data were collected through questionnaire distribution, and the data analysis used was multiple linear regression analysis. The results of this study indicate that organizational culture has no effect on organizational commitment, work environment has no effect on organizational commitment, psychological capital has a positive and significant effect on organizational commitment, and employee empowerment has a positive and significant effect on organizational commitment.
The Influence Of Narcissism and Tenure Of CEO On Indonesian Sharia Banking Performance Ramdhani Kurniawati; Gustita Arnawati Putri; Made Wedaswari
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1760

Abstract

This researcher aims to explore how CEO narcissism affects banking performance in depth. This research aims to examine the relationship between CEO narcissism and CEO tenure on banking performance. Quantitative research methods were used in this research with purposive sampling which resulted in 64 samples from companies indexed on the Indonesia Stock Exchange from 2018 to 2021. This research was tested using the SPSS 21 application program. The results of this research provide evidence that CEO narcissism has a significant effect on performance. banking. CEO tenure does not have a significant effect on banking performance.
PENGARUH CEO SPECIALIST, DEWAN KOMISARIS WANITA, DAN OWNERSHIP CONCENTRATION TERHADAP IPO UNDERPRICING (Studi Kasus Pada Perusahaan Yang Melakukan IPO Di Bursa Efek Indonesia Tahun 2018-2021) Purwanto, Purwanto; Prima Putra, Ardian; Arnawati Putri, Gustita
Jurnal Manajemen Vol. 13 No. 1 (2023): JURNAL MANAJEMEN VOL. 13 NO. 1 JUNI 2023
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/jm.v13i1.3799

Abstract

Fenomena underpricing di Pasar Modal disebabkan oleh informasi yang asimetri. Adanya asimetri informasi merupakan permasalahan yang sering muncul pada kegiatan IPO berupa distribusi informasi yang tidak merata antara emiten, underwriter dan investor.Penelitian ini menguji pengaruh CEO specialist, dewan komisaris wanita dan ownership concentration terhadap underpricing dengan variabel moderasi reputasi underwriter. Penelitian ini menggunakan sampel di perusahaan yang mengalami underpricing pada saat IPO pada periode 2018-2021, menggunakan variabel CEO specialist, dewan komisaris wanita dan ownership concentration dengan variabel kontrol reputasi underwriter dengan menggunakan metode purposive sampling. Pengujian data menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukan CEO specialist berpengaruh negatif terhadap underpricing, dewan komisaris wanita dan ownership concentration tidak berpengaruh negatif terhadap underpricing. Reputasi underwriter berpengaruh negatif terhadap underpricing dan memperkuat pengaruh CEO specialist, dewan komisaris wanita dan ownership concentration terhadap underpricing.