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PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA PEKALONGAN Prastika, Nurhikmah Esti; Purnomo, Djauhar Edi
JURNAL LITBANG KOTA PEKALONGAN Vol 7 (2014)
Publisher : BAPPEDA Kota Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.143 KB)

Abstract

Micro, Small, Medium Enterprises (MSMEs) is the enterpises a business has to control by group society or families. Micro, Small, Medium Enterprises (MSMEs) SMEs has a strategic role in national economic development, because in addition to contributing to national economic growth also can provide the employees in large numbers. Inability to provide accounting and used information is one of the weakness of the side of management. This study focus on influence accounting information system toward performance in a company Micro, Small, Medium Enterprises (MSMEs). Performance of the firms is a condition of the companies that were analyzed with the tools of financial analysis so it can be good and bad condition that reflect the firms financial performance in a particular period. The population in tihis study is owners Micro, Small, Medium Enterprises which are distribute 1.201 unit the city of Pekalongan. The sample of this was 100 respondent owners in Micro, Small, Medium Enterprises (MSMEs). The sample using convinience sampling technics, convenience sample is formed when we select elements from a population on the basis of what elements are easy to obtain with owners Micro, Small, Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The result of this study indicated a variable accounting information system affect on variable performance Micro, Small, Medium Enterprises (MSMEs) in Pekalongan city area. Keywords : Micro, Small, Medium Enterprises (MSMEs), accounting information system,performance
MODEL PELIBATAN MASYARAKAT DALAM PENGEMBANGAN EKOWISATA DI PUSAT INFORMASI MANGROVE Prastika, Nurhikmah Esti; Purnomo, Djauhar Edi; Triatmaja, Muhammad Fithrayudi
JURNAL LITBANG KOTA PEKALONGAN Vol 11 (2016)
Publisher : BAPPEDA Kota Pekalongan

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Abstract

THIS STUDY AIMS TO IDENTIFY AND ANALYZE A MODEL OF ENGAGEMENT THAT CAN BE REALIZED BY THE COMMUNITY IN THE MANAGEMENT OF TOURISM BY THE PUBLIC AND OTHER INTERESTED PARTIES. THIS STUDY DESCRIBES A MODEL OF COMMUNITY INVOLVEMENT IN THE DEVELOPMENT OF ECOTOURISM IN MANGROVE INFORMATION CENTER PEKALONGAN CITY. THIS STUDY IS A QUALITATIVE RESEARCH. POPULATION IN THIS STUDY IS THAT PEOPLE WHO ARE AROUND THE OBJECT PEKALONGAN MANGROVE PARK IS THE ENTIRE LENGTH OF VILLAGE RESIDENTS NEW AND LONG CAGE. RSPONDEN NUMBER OF 100 RESPONDENTS CONSISTING OF A GROUP OF RESPONDENTS (STAKEHOLDER / OFFICIAL IN AN INSTITUTION AS MUCH AS 8 RESPONDENTS, EMPLOYERS AROUND PIM MUCH AS 2 RESPONDERS AND THE SURROUNDING COMMUNITY PIM MANY AS 90 RESPONDENTS). RESULTS FROM THIS STUDY IS THAT THE MODELS USED ARE MOSEL PELITABATAN COLLABORATIVE PARTNERSHIPS BETWEEN GOVERNMENT, COMMUNITIES AND EMPLOYERS AS WELL AS DEVELOPMENT OPPORTUNITIES THAT ENCOURAGE THE DEVELOPMENT OF PARTNERSHIPS IN THE MANAGEMENT OF MANGROVE PARK PEKALONGAN.
The Effect of Return on Equity, Dividend Payout Ratio, and Debt to Asset Ratio on Retail Investor Investment Decisions Kimsen, Kimsen; Barus, Irwan Irawadi; Purnomo, Djauhar Edi; Malahayati, Rina; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2068

Abstract

This study investigates the influence of Return on Equity (ROE), Dividend Payout Ratio (DPR), and Debt to Asset Ratio (DAR) on the investment decisions of retail investors in Indonesia. Utilizing a quantitative approach, data were collected from 130 retail investors through a structured questionnaire using a Likert scale (1–5). The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that all three financial indicators—ROE, DPR, and DAR—have a significant positive effect on investment decisions. ROE and DPR are positively perceived by investors as indicators of profitability and income stability. Interestingly, DAR also shows a positive influence, suggesting that investors may view moderate leverage as a sign of strategic growth. The model demonstrates strong explanatory power with an R² value of 0.749, highlighting that financial performance indicators are critical determinants of investment behavior among retail investors. The findings provide valuable implications for corporate financial managers, investors, and regulators aiming to enhance transparency and investor confidence in capital markets.