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Defense Strategy Against MSME Performance Putri, Eskasari; Bandi
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4343

Abstract

The Covid-19 pandemic has hurt various sectors, one of which is MSMEs. During the pandemic, MSMEs experienced a decrease in sales or turnover, and a few experienced an increase. This quantitative research aims to analyze survival strategies (financial attitudes, marketing strategies, locus of control, and self-efficacy) on the performance of MSMEs with business resilience as a moderating variable. This study involved 60 respondents (SME actors) in Surakarta who were positioned as research subjects. The data used are primary, data collection using survey methods with interview techniques using questionnaires. The collected data were analyzed using SPSS software by performing instrument tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) tests. The results of this study inform that, 1) financial attitudes have no effect on the performance of MSMEs, 2) marketing strategies do not affect the performance of MSMEs, 3) Locus of control affects the performance of MSMEs, 4) Self-efficacy affects the performance of MSMEs, 5) Financial attitude does not affect MSME resilience, 6) Marketing strategy does not affect MSME resilience, 7) Locus of control affects MSME resilience, 8) Self-efficacy affects MSME resilience, 9) Business resilience does not affect MSME performance, 10 ) Business resilience does not strengthen the relationship between financial attitudes and MSME performance, 11) Business resilience does not strengthen the relationship between marketing strategy and MSME performance, 12) Business resilience does not strengthen the locus of control relationship on MSME performance, 13) Resilience does not strengthen the relationship between self-efficacy and MSME performance. . Following up on the findings in this study, survival strategies on business performance must be optimized, one of which is through marketing strategies, financial attitudes and paying attention to the importance of self-confidence (locus of control & control).
BIBLIOMETRIC: PERKEMBANGAN FRAUD THEORY SEBAGAI PENDETEKSI FRAUDULENT FINANCIAL REPORTING Tetiana Fitrianingsih; Y Anni Aryani; Bandi
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.7247

Abstract

Fraud merupakan permasalahan yang tersebar luas di seluruh negara, termasuk di negara-negara berkembang maupun maju. Tujuan penelitian ini adalah untuk mengevaluasi perkembangan fraud theory yang dapat digunakan dalam mendeteksi fraudulent financial reporting di Indonesia. Selain itu, penelitian ini juga bertujuan untuk mengetahui fraud theory yang paling sering digunakan di Indonesia. Peneliti menerapkan pendekatan kualitatif dengan metode meta analisis, penelitian ini mengkaji jurnal yang terindeks di Scopus dalam rentang waktu 2013-2023. Sebanyak 245 artikel telah dianalisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa fraud theory terus mengalami perkembangan dari tahun ke tahun, dari mulai fraud triangle theory sampai ke fraud hexagon theory dan fraud theory yang paling sering digunakan adalah fraud triangle theory. Kata Kunci: Fraud; financial reporting; literature review
Cloud Inventory : Cara Mudah UMKM Mengetahui Persediaan Barang Dagang Putri, Eskasari; Bandi; Wahyu Widardjo; Taufiq Arifin
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7379

Abstract

Lemahnya sistem pencatatan persediaan pada UMKM menjadi hambatan tersendiri dalam proses bisnis yang menjadikan UMKM tidak mampu bersaing. Pencatatan persediaan barang pada UMKM diharapkan mampu menjadikan bisnis berjalan lebih efektif dan efisien. Program pengabdian ini berusaha untuk mengatasi hal tersebut dengan merancang sistem penjualan, pembelian dan penyimpanan sederhana sebagai bagian dari manajemen persediaan.
THE INFLUENCE OF INDEPENDENT BOARD OF COMMISIONERS, AUDIT COMMITTEEE, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE (Empirical Study of Health Companies at IDX 2016-2021): (Studi Empiris Pada Perusahaan Kesehatan di BEI Tahun 2016-2021) Dentasari Bekti Utami; Bandi
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.52405

Abstract

Penelitian dilakukan guna mencari bukti empiris atas pengaruh dewan komisaris independen, komite audit, dan kepemilikan manajerial terhadap penghindaran pajak. Penelitian ini diaplikasikan melalui Eviews 12 dan studi ini memisahkan data antara data sebelum dan setelah Covid-19. Berdasarkan hasil uji pada data sebelum Covid-19 banyaknya anggota dewan komisaris independen dan adanya kepemilikan manajerial tidak memberikan pengaruh atas angka penghindaran pajak, sementara banyaknya anggota komite audit memberikan pengaruh atas angka penghindaran pajak. Pada data setelah Covid-19, banyaknya anggota dewan komisaris independen memberikan pengaruh atas angka penghindaran pajak, sedangkan banyaknya anggota komite audit dan adanya kepemilikan manajerial tidak memberikan pengaruh atas angka penghindaran pajak.
Computer Based Full Costing Method to Increase MSME Profits Putri, Eskasari; Evi Dewi Kusumawati; Erma Setiawati; Bandi; Dewi Kartika Sari
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.11725

Abstract

Computer-based full costing methods can help increase MSME profits by providing more accurate and transparent production cost calculations. With a better understanding of costs, MSMEs can set appropriate selling prices, optimize resource allocation, and identify areas that require efficiency, thereby increasing profitability. Computer-based full costing is an effective tool to help MSMEs increase profits by providing accurate and transparent cost information. Although there are challenges in implementation, its long-term benefits in terms of cost efficiency, decision making, and increased profitability are significant for MSME business growth.
Corporate Governance and Earnings Management: The Impact of Board Independence and Audit Committee Effectiveness Fitri Nurjanah; Bandi; Payamta; Jaka Winarna
Indonesian Journal of Business Analytics Vol. 5 No. 3 (2025): June 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i3.14436

Abstract

This study aims to explain the influence of independent board of commissioners and audit committee effectiveness on real earnings management. The population of this study is manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2015-2022. The sampling technique used in this study is purposive sampling, namely a sampling technique with certain considerations or criteria. The data analysis technique used is descriptive statistical testing and multiple regression using data processing software. The findings reveal that both the independence of the board of commissioners and the effectiveness of the audit committee play a significant role in mitigating real earnings management. Specifically, these governance mechanisms are shown to have a negative and statistically significant influence on the extent to which firms engage in real earnings management.
Vocational Life Skills Learning to Improve Entrepreneurship Skills of Deaf Students Catur Budi Santosa; Siswandari; Bandi; Gunarhadi
Antroposen: Journal of Social Studies and Humaniora Vol. 4 No. 1 (2025): June
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/antroposen.v4i1.12415

Abstract

: Independence of disabilities is a necessity. This paper is a deskriptive research of vocational life skills learning to improve entrepreneurial skills in SMALB for the deaf. Data collection was conducted through interviews with teachers and distributing questionnaires to students of SMALB Data was collected through observations and interviews with 20 students at SMALB Santi Rama and Pangudi Luhur Jakarta. The results of the observation showed that students preferred Information and Communication Technology (ICT) subjects and had a high interest in working in that field. The obstacle faced was that the abilities possessed by students were not always the same as the design that had been made. The solution to overcome these obstacles is to develop learning methods that are adjusted to the abilities of each student and to hold programs to improve the abilities and skills of teachers. Follow-up in the implementation of the learning program is to involve students in entrepreneurial activities, training or certified internships in the business world and industry (DUDI) and actively participate in various competitions both at home and abroad.
Co-Authors Catur Budi Santosa Dentasari Bekti Utami Dewi Kartika Sari Erma Setiawati Eskasari Putri Evi Dewi Kusumawati Fitri Nurjanah Gunarhadi Jaka Winarna Payamta Siswandari Taufiq Arifin Tetiana Fitrianingsih Wahyu Widardjo Y Anni Aryani