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Politization of Local Government Budget Allocations in 2017 Election Widawati, Mega Wahyu; Widagdo, Ari Kuncara
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.23723

Abstract

This paper discusses about the election of regional heads to the regional government budget allocation. This study discusses the regional budget in the period before local election and during the local election. Comparison is done by comparing the average expenditure comparison before and during the local election period by using paired sample t-test. The sample in this study in Indonesia carried out the post-conflict local election in 2017. The results of this study showed that basically before the post-conflict local election and at the post-conflict local election. There was a decrease in the allocation of grant spending during the post-conflict local election compared to the previous year. Besides that, there was no difference in the allocation of social assistance expenditure. This can improve the renewal and regulatory system in Indonesia, thus indicating that budget politicization is not proven.
Carbon Emission Disclosure: The Influence of External Stakeholder Preassure and Environment Performance Nur Prasetyo Aji; Fatimah Aulia Rahman; Laila Oshiana Fitria A’zizah; Mega Wahyu Widawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 3 (2023): August
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i3.125

Abstract

The purpose of this paper is to investigate the effect that pressure from external stakeholders and environmental performance have on the reporting of carbon emissions by corporations. Purposive sampling was utilized to pick samples for use in this study. These samples were selected from sustainability reports and annual reports of companies that were registered with the Asia Sustainability Reporting Rating (ASRRAT) for 2019–2021. The data that was used in this study was considered to be secondary data. This investigation takes a quantitative approach and using a method called Multiple Regression Analysis. According to the study's findings, institutional ownership, diffusion ownership, and environmental performance have no discernible influence on the disclosure of carbon emissions, whereas the media exposure variable significantly affects the degree of disclosure.  
The Role of Digital Technology Self-Efficacy and Digital Technostress on Intention to Use FinTech: A Study on MSMEs in Surakarta City Putriani, Santi; Sinta Putriana; Khoirul Fuad; Mega Wahyu Widawati; Nur Prasetyo Aji
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.v8i3.3820

Abstract

This research aims to investigate the role of Digital Technology Self Efficacy and Digital Technostress on the intention to use FinTech among Micro, Small, and Medium Enterprises (MSMEs) in Surakarta City. This research uses a questionnaire survey with the criteria for respondents being MSMEs in any field that provides FinTech options for transactions in the city of Surakarta. After obtaining a final sample of 138 MSMEs in Surakarta City, analysis was then carried out using SEM-PLS with the help of the Warp-PLS analysis tool. The research results show that even though all Technostress constructs such as overload, invasion, complexity, and uncertainty do not influence the intention to use FinTech among MSMEs in Surakarta City. However, Digital Technology Self-Efficacy can increase the intention to use FinTech among MSMEs in Surakarta City and can reduce the negative impact of the relationship between Digital Technostress and the intention to use FinTech among MSMEs in Surakarta City. The results of this research can be input for innovators and policymakers to make FinTech applications easier to use and inclusive so that MSMEs will continue to use FinTech and ultimately can participate in supporting sustainable development. Keywords: FinTech, Technostress, Digital Technology Self Efficacy, MSMEs, Surakarta.
CONSUMER SATISFACTION BEHAVIOR WHOM PURCHASE CHINESE SMARTPHONE IN SOLORAYA Putra, Febrianur Ibnu Fitroh Sukono; Budiantoro, Risanda Alirastra; Luxfiati, Bilkis Aulia; Widawati, Mega Wahyu
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.19

Abstract

Customer satisfaction behavior that buys Chinese smartphone products is the purpose of this research. This research population is all customers who bought Chinese smartphones in seven cities included Surakarta, Boyolali, Sukoharjo, Wonogiri, Sragen, Klaten, and Karanganyar in Central Java. The sampling technique used purposive sampling with a total of 400 respondents who bought Chinese smartphones in the official store and black market. A personal questionnaire obtained by a field study is a data collection research method. Multiple linear regression and comparison tests used as an analysis tool in this research. The findings in this research resulted that the three independent variables such as price perception, product quality, and marketplace have a positive and significant effect on customer satisfaction. In this study, it was also found that there were differences in consumer satisfaction who bought the Chinese smartphones in official stores and the black market.
Does Financial Resource Development Effort Affect the Dynamic Entrepreneurial Capability and Performance of SMEs? Mangifera, Liana; Perwithosuci, Winny; Aisyah, Siti; Widawati, Mega Wahyu
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 1 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i1.24553

Abstract

The changes and uncertainty of the business environment in the VUCA era are serious challenges that must be faced, especially for SMEs. The unpreparedness of business actors to face these changes can impact the decline in SME performance and business sustainability. SMEs must continue to adapt to all changes that occur in their capabilities. Thus, SME players must have a business strategy using their resources by increasing dynamic entrepreneurial capabilities supported by financial resources to compete in the market. This research aims to analyze the relationship between digital technology capability, relational capability, innovation capability, financial resource development, and SMEs’ performance in Surakarta. The results of 120 SME respondents in Surakarta show that dynamic entrepreneurial capability, in this case, is measured using the variables digital technology capability (DTC), relational capability (RC), and innovation capability (IC) which are proven to have a significant influence on SMEs performance and also the development of financial resources can only partially mediate digital technology capability, however Financial resource development cannot mediate the influence of relational capability or innovation capability on SMEs performance. This research implies that it is important for SMEs to have dynamic entrepreneurial capabilities and develop their financial resources to maintain and improve their business performance.