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All Journal Jurnal MEBIS (Manajemen dan Bisnis) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi
Purwanto, Sayugo Adi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DAMPAK EFEKTIVITAS KOMITE AUDIT DAN DEWAN PENGAWAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUMDA AIR MINUM BATIWAKKAL DI KABUPATEN BERAU Munawaroh, Siti; Ganie, Djupiansyah; Purwanto, Sayugo Adi; Correia, Caetano Carceres
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas komite audit dan dewan pengawas terhadap kualitas laporan keuangan di Perumda Air Minum Batiwakkal, Kabupaten Berau. Penelitian menggunakan data sekunder dari laporan keuangan periode 2020-2022, dengan metode analisis regresi berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa efektivitas komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan pengaruh dewan pengawas tidak signifikan. Temuan ini menyoroti pentingnya peran komite audit dalam meningkatkan integritas pelaporan keuangan perusahaan dan memberikan wawasan bagi penguatan tata kelola perusahaan. Kata kunci: efektivitas komite audit, dewan pengawas, kualitas laporan keuangan
How Significant is the Role of Social Media in Driving the Marketing Performance of MSMEs in the F&B? Rahmawati; Tikawati; Bayu, Muhammad; Fadelan, Nahwani; Purwanto, Sayugo Adi; Puspitasari, Lisa; Nurhidayati, Safitri
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.753

Abstract

This study seeks to investigate the impact of technology resources, managerial support, and halal brand leverage on marketing success, with social media usage acting as a moderating variable. The respondents of this study consisted of 110 micro, small, and medium-sized enterprises (MSMEs) in the food and beverage (F&B) industry from East Kalimantan. Data were collected through an online survey by distributing questionnaires in the form of Google Forms to eligible MSMEs. The collected data were then investigated using descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM). The hypothesis testing indicates a balanced result: of the six formulated hypotheses, three are substantiated while three are not. Specifically, technological resources and halal brand leverage are found to exert a significant influence on marketing performance, whereas management support does not exhibit a significant effect. The moderating role of social media usage was evident only in the relationship between halal brand leverage and marketing performance. In contrast, social media usage does not operate as a moderator in the relationship between technological resources and marketing performance or between management support and marketing performance. The findings of this study can serve as a basis for providing strategic interventions for MSMEs, enabling them to improve their marketing performance amid intensifying competition.
Co-Authors Bayu, Muhammad Correia, Caetano Carceres Fadelan, Nahwani GANIE, DJUPIANSYAH NURHIDAYATI, SAFITRI Puspitasari, Lisa Rahmawati Siti Munawaroh Tikawati