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All Journal Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah International Journal of Advanced Multidisciplinary Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah
Rossa, Elia
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM DI KECAMATAN MUSTIKA JAYA Nurhidayah, Mita; Husadha, Cahyadi; Rossa, Elia; Pangaribuan, David; Yuniati, Triana
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2442

Abstract

Penelitian ini dilakukan dengan tujuan untuk memahami faktor-faktor yang memiliki dampak pada pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Mustika Jaya. Jenis penelitian yang digunakan adalah deskriptif dengan penggunaan data berbasis kuantitatif dan analisis dilakukan menggunakan Smart PLS. Objek pada penelitian ini adalah pelaku UMKM di Kecamatan Mustika Jaya. Data yang dipergunakan berasal dari sumber data yang diambil secara langsung (data primer), dan metode pengumpulan data yang diterapkan dalam penelitian ini adalah penyebaran kuesioner. Penelitian ini dilaksanakan dengan menerapkan teknik purposive random sampling, dengan partisipasi sebanyak 100 responden. Metode yang diterapkan dalam penelitian ini adalah Structural Equation Modeling (SEM) dengan Partial Least Square (PLS). Program Smart PLS versi 4.0 digunakan untuk menganalisis SEM PLS. Temuan penelitian ini mengindikasikan bahwa (1) modal kerja tidak berpengaruh signifikan terhadap pendapatan UMKM, (2) tenaga kerja berpengaruh signifikan terhadap pendapatan UMKM, (3) bahan baku berpengaruh signifikan terhadap pendapatan UMKM.
Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2535

Abstract

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.
Co-Authors Ananta, Engela Antari Yuliana, Novi Arbatona, Ian Aviana, Aviana Bagus Aditya, Ade Cahaya Zulfah Cahya Kamila, Aulia Cahyadi Husadha Christian, Josua Damayanti, Noviliyana Dewi Puspaningtyas Diana Putri Fauziah, Risyah Fried Sinlae Hapzi Ali Istianingsih Sastrodiharjo, Istianingsih Khoirunnisa Heriana, Putri M, Sumarno Machdar , Nera Marinda Maharani, Kiran Manrejo, Sumarno Manurung , Adler Haymans Marinda Machdar, Nera Marinda, Nera Mulyadi Mulyadi Naveli, Navia Ningrum, Mega Puspa Novianti, Anita Nurhidayah, Mita Nuryati, Tutty Pangaribuan, David Purba, Lidia Margaretta Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Refi Fadilla, Meisya Setyaningsih, Fitri Sudiantini, Dian Sumarno M, Sumarno M Yulianti Yulianti Yuniati, Triana