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All Journal Briliant: Jurnal Riset dan Konseptual Agrisocionomics: Jurnal Sosial Ekonomi Pertanian EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Riset Akuntansi dan Keuangan eCo-Buss BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jupeko (Jurnal Pendidikan Ekonomi) Journal of Economics and Business UBS Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) eCo-Fin Jurnal Akuntansi dan Ekonomi Bisnis Balance : Jurnal Akuntansi dan Manajemen Proceedings of The ICECRS Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Pengabdian Kepada Masyarakat
Widiawati, Hestin Sri
Universitas Nusantara PGRI Kediri
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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BUSINESS INCUBATORS AS ENABLERS TO INNOVATION CAPABILITIES OF MSMEs: AN EMPIRICAL EVIDENCE FROM INDONESIA Faisol, Faisol; Nurdiwaty, Diah; Widiawati, Hestin Sri; Winarko, Sigit Puji
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 1 (2024): Special Edition in Collaboration with The 4th International Conference on Agricu
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i1.21956

Abstract

Business incubators are seen as crucial enablers of innovation, offering mentoring and other support to the budding entrepreneurs and enterprises. Numerous investments have been made by the Governments and other agencies to support the growth of business incubators, including those in the infrastructure, finance, human resources and communication technologies. Using cross-section data from 156 representatives of MSMES in the City of Kediri (East Java Province of Indonesia), this study examines how business incubator capability is perceived to affect the innovation performance of regional MSMEs. Data has been analyzed using Structural Equation Modeling - Partial Least Squares techniques. Service Capacity, Financial Strength and Incubation Capacity has been identified as three important characteristics of the business incubators to support the innovation capability of MSMEs. Additionally, this study found that communication infrastructure in business incubators plays a significant moderating role to influence the innovation performance of MSMEs being incubated. In order to assist the growth of domestic technology entrepreneurs and innovation performance, this study supports the idea that developing economies should prioritize free knowledge transfer platforms through the over business incubators.
The Influence of Foreign Ownership, Company Size, Profitability, and Sales Growth on Transfer pricing (Study on Manufacturing Companies on the IDX 2021-2024) Putri, Lendy Syahira Lismawati; Widiawati, Hestin Sri; Winarko, Sigit Puji
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.527

Abstract

This research is motivated by the development of globalization and the increasing of foreign direct investment in Indonesia, which encourages multinational companies to implement more complex cross-entity business strategies. The strategy used is transfer pricing, which is the pricing of transactions of goods, services, or intangible assets between entities within a corporate group. Transfer pricing is used to support operational efficiency, evaluation of business unit performance, and allocation of costs and revenues. This study aims to analyze the influence of foreign ownership, company size, profitability, and sales growth on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2024. This study employs a quantitative approach using multiple linear regression analysis techniques analyzed with SPSS 30 software. The data used is secondary data obtained from the company's annual financial reports. The sampling technique used is purposive sampling, resulting in 52 company data as samples. The research results indicate that partially, company size, profitability, and sales growth have a significant effect on transfer pricing, while foreign ownership does not show a significant effect. Simultaneously, foreign ownership, company size, profitability, and sales growth significantly affect transfer pricing. The findings of this study indicate that companies with large scale, high profitability, and continuously growing sales tend to be more active in implementing transfer pricing strategies for managing financial performance among entities within the group.  
Analisis Sistem Akuntansi Penggajian Pada Karyawan Dalam Menunjang Pengendalian Internal Azharul M, Muh Rizal; Linawati; widiawati, Hestin sri
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.218

Abstract

Tingginya gaji karyawan dan upah harus diselaraskan dengan tingkat kemampuan pengalaman dan tingkat pendidikan karyawan yang bersangkutan dan kesesuaian dengan peraturan pemerintah. Informasi mengenai gaji dan upah yang disajikan dalam sebuah laporan keuangan sangat dibutuhkan oleh berbagai pihak internal terutama bagian penggajian UMKM Ekspor Herbavera Indonesia, namun sampai saat ini dalam penerapan sistem akuntansi pengajian belum sepenuhnya baik, karena dalam pemisah tugas dan tanggung jawab pada fungsi masih terdapat perangkapan tugas. Tujuan penelitian ini untuk menganalisis sistem akuntansi penggajian dan menganalisis struktur organisasi terkait sistem akutansi penggajian pada karyawan dalam menunjang pengendalian internal pada UMKM Ekspor Herbavera Indonesia. Metode studi melalui pendekatan kualitatif bersifat deskriptif dan dilakukan di UMKM Ekspor Herbavera. Hasil penelitian menunjukkan bahwa UMKM Ekspor Herbavera Indonesia kurang baik dalam penerapan sistem penggajian. Dimana masih terdapat struktur organisasi yang sesuai dengan kebutuhan perusahaan dan didukung oleh uraian tugas, fungsi dan tanggung jawab masing-masing ,Sepertihalnya tugas karyawan di bagian keuangan dan kasir yang sudah berjalan dengan baik, akan tetapi pembagian tugas tidak dapat berjalan dengan baik karena kurangnya sumber daya manusia (SDM) sehingga membuat bagian keuangan merangkap tugas bagian kasir.
Co-Authors Agustin, Tika Ayu Ajeng Nafa Dianty Rahayu Amin Tohari Anasya Bimbi Pranesti Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Ayu Nur Fetriyani Azharul M, Muh Rizal Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Deby Arsita Debyla Ayu Wardana Dewi Zulaikah Diah Nurdiwaty Dian Kusumaningtyas EFA WAHYU PRASTYANINGTYAS Efa Wahyu Prastyaningtyas EFA WAHYU PRASTYANINGTYAS, EFA WAHYU Fadillah Luqmayanti Faisol Faisol Faisol Faris Aji Vagood Lucky Fine Ferda Sella Putri Firdawati, Ery Firnanda, Vira Erna Hidayati, Devita Holyness Nurdin Singadimedja Iis Endang Soekowati Khafabi, Ian Rafi Leny Agustina Linawati Linawati Linawati Linawati Linawati Miftakul Rip'atin Muh Rizal Azharul M Muhammad Hendriawan Nafis, Moh. Abi Adhurun Naomi Nathania Wijaya Naya Aulia Nikki Ferdiana Nur Arifatul Muyassaroh Pipit Ritma Devanty Puji Astuti Puji Astuti Puji Astuti Putra, Rivan Dea Nova Putri, Elvika Nungki Chintia Putri, Lendy Syahira Lismawati R.W.H, RA. Jauza Hanun Rika Jepri Irawati Rina Lailatul Ayuk Setiani Rina Yuliana Riska Amaliah Dewi Riska Ulfa Wulandari Romadhony, Rahmad Irfan SIGIT PUJI WINARKO Sigit Wisnu Solikah, Mar atus Sugeng Sugeng Sugeng Suhardi Suhardi Tengku Riza Zarzani N Vilda Saputri Wulandari Wulandari Yayang Dea Masuqa Yayang Erika Amandani Yayuk Wahyuni