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Investment yield’s affecting factors in equity crowdfunding Astuti, Sri Wibawani Wahyuning; Sudiyono, Widhiyo; Azzahra, Laras
Journal of Multiperspectives on Accounting Literature Vol. 2 No. 2 (2024): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v2i2.35535

Abstract

Research aims: This research is a quantitative-associative study that aims to analyze the effect of a ratio of company size and NPM on investment yield registered in Santara in 2020. Design/Methodology/Approach: The population in this study is Small and Medium Enterprises (SMEs) registered in Santara and the sample of this study was 40 SMEs with sampling technique using a purposive sampling method. The statistical test in this study uses Multiple Linear Regression and the analysis tool used is SPSS Version 25. Research findings: The results of the test show that (1) company size has no effect on investment yield in SMEs (2) NPM has no effect on investment yield in SMEs. Covid-19 pandemic has made SMEs reluctant to set a Investment Yield that is too high, because it will be dangerous and lead to bankruptcy. Theoretical contribution/Originality:. This study contributes to knowledge of the Equity Crowdfunding Market, how it works. This study also contributes to prove the signal theory in Equity Crowdfunding Market. Practitioner/Policy implication: This research has implications for policy makers to consider determining investment yield based on Size and Net Profit Margin. Research limitation/Implication: The limitation of this study is the minimum of sample. Beside that, this study only focus on one Equity Crowdfunding Platform, so it cannot be generalized to other platforms considering the different policies of each equity crowdfunding platform.
The Influence of Brand Image, Product Quality, and Customer Service on Purchase Decision at Current Jaya Store in Madiun City Hogas, Reynal Kusuma; Aziz, Noor; Sudiyono, Widhiyo
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 4 No. 2 (2024): JUNE
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v4i2.33653

Abstract

The purpose of this study is to ascertain whether Lancar Jaya Stores customers in Madiun City made a purchase of PVC ceiling based on brand image, product quality, and service quality. This study employs a quantitative approach to research. in studies employing multiple linear regression methods. Utilizing the Purposive Sampling method for sampling. There were 96 respondents in the sample. It is demonstrated by statistical tests that product quality has a positive and significant impact on decisions about what to buy, service quality has a positive and significant impact on decisions about what to buy, and the image of the brand”has a partial effect on purchasing decisions .. Purchasing decisions are influenced simultaneously.
Young Social Entrepreneurship: The KKN Program Leading them to be one? Khwarazmita, Tsabita; Sudiyono, Widhiyo
Journal of Career and Entrepreneurship Vol. 3 No. 1 (2024): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jce.v3i1.35301

Abstract

This study investigates the impact of community service programs (KKN) on management and business student’s career choices as social entrepreneurs. Social entrepreneurship emphasizes sustainability and solving social problems, requiring innovative and practical approaches. The research focuses on understanding how KKN experiences influence students’ decisions to pursue social entrepreneurship careers. The methodology is narrative-based, with interviews conducted to gather in-depth participant insights. Five students who participated in KKN were selected, and their stories were analyzed to identify common themes related to social entrepreneurship. Results reveal that KKN experiences impact students’ career choices by exposing them to real-world social issues and enabling them to apply academic knowledge in practical settings. The study finds that students develop strong motivations to pursue social entrepreneurship careers through KKN, driven by their desire to solve community problems and contribute positively to society. The narratives highlight critical themes of well-being and sustainability, showcasing the transformation effect of KKN on students’ career aspirations. In conclusion, the research underscores the importance of integrating social entrepreneurship into higher education curricula, mainly through community service programs, to foster future social entrepreneurs capable of addressing societal challenges effectively.
The Influence of Business Capital and Financial Literacy on the Sustainability of MSMEs Deviyanti, Veronica Astrid; Rahadjeng, Erna Retna; Sudiyono, Widhiyo
Jurnal Manajemen Bisnis dan Kewirausahaan Vol. 4 No. 4 (2024): DECEMBER
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jamanika.v4i4.36844

Abstract

The aim of this research is to determine the influence of business capital and financial literacy on the sustainability of MSMEs. The method used is a quantitative approach and data collection using questionnaires and multiple linear regression data analysis techniques. Apart from that, classical assumption tests, hypothetical tests, and calculation of the coefficient of determination using the SPSS 23 application were carried out. The research sample was determined as 165 MSME actors in the Tugu District in the food sector. and drinks. The sampling technique used the proportional stratified random sampling method. The research results show that the business capital variable has a positive and significant effect on the sustainability of MSMEs. The financial literacy variable has a positive and significant effect on the sustainability of MSMEs. The variables of business capital and financial literacy simultaneously have a positive and significant effect on the sustainability of MSMEs.
Revitalizing external audit in the era of society 5.0: leveraging artificial intelligence for human-centered progress Kumala, Chintya Anindita; Sudiyono, Widhiyo
Journal of Multiperspectives on Accounting Literature Vol. 3 No. 1 (2025): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v3i1.37296

Abstract

Purpose: This article summarizes a literature review that discusses the role of AI in various aspects of external auditing, such as improving external audit quality, external audit process efficiency, and fraud detection. The literature emphasizes the importance of applying AI technologies in changing the external audit landscape, offering benefits such as in-depth data analysis, time efficiency, and cost reduction in the external audit process. This article also explains how the development of AI and other technologies impacts the transformation of society, especially in the context of Society 5.0, which emphasizes the integration of technology to improve human well-being. Methodology/approach: This article presents a review of various research materials that address the role of artificial intelligence (AI) in the context of external auditing, based on the literature review research method. Findings: The use of AI in external auditing demonstrates how technology can be used to improve the efficiency, accuracy, and relevance of external audits, in line with the vision of a better society championed in Society 5.0. Practical implications: This study highlights AI's crucial role in enhancing external auditing by improving quality, efficiency, and accuracy, offering practical insights for audit firms to streamline processes, reduce errors, and adapt to technological advancements in the era of Society 5.0. Originality/value: This article contributes to the literature by exploring the broader societal implications of AI in external auditing within the context of Society 5.0, highlighting its role in not only enhancing audit quality but also promoting ethical and social dimensions aligned with the goals of this technology-driven framework.