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Journal : Jurnal Ilmiah Ekonomika

FAKTOR – FAKTOR PENOPANG KETAHANAN UMKM PASCA PANDEMI COVID-19 DI INDONESIA: TINJAUAN ARTIKEL TERKINI Oktaga, Andreas Tigor; Kasidi; Riyono
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 2 (2024): November 2024 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i2.498

Abstract

The COVID-19 pandemic has significantly affected various economic sectors, especially micro, small and medium enterprises (MSMEs) in Indonesia, which are the backbone of the economy. This study aims to investigate the factors that support the resilience of MSMEs after the pandemic by reviewing recent article from 2021 to 2024. Using a critical appraisal method, the research synthesizes findings from selected articles to highlight key strategies that enable MSMEs to adapt and thrive in a challenging environment. The findings indicate that factors such as digital technology adoption, innovative marketing strategies, creativity, religiosity, collaboration, financial support, and community engagement play a critical role in enhancing MSMEs resilience. The implications of these findings suggest that MSMEs should leverage these elements to improve competitiveness and sustainability, while policymakers can formulate effective strategies to support MSMEs recovery and growth in the post-pandemic era.
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Alfa Durri Khayya; Kasidi; Rita Andini; Marsiska Ariesta Putri
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.487

Abstract

This study aims to analyze the effect of company size, Public Accounting Firm (KAP) size, and leverage on audit report lag in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used was purposive sampling with a sample size of 92 companies (276 observations). Data were analyzed using logistic regression. The results showed that company size had a significant effect on audit report lag, while KAP size and leverage did not have a significant effect. The coefficient of determination showed that the independent variables only explained 6.6% of the variation in audit report lag, while the rest was influenced by other variables outside the model.
FAKTOR – FAKTOR PENOPANG KETAHANAN UMKM PASCA PANDEMI COVID-19 DI INDONESIA: TINJAUAN ARTIKEL TERKINI Oktaga, Andreas Tigor; Kasidi; Riyono
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 2 (2024): November 2024 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i2.515

Abstract

The COVID-19 pandemic has significantly affected various economic sectors, especially micro, small and medium enterprises (MSMEs) in Indonesia, which are the backbone of the economy. This study aims to investigate the factors that support the resilience of MSMEs after the pandemic by reviewing recent article from 2021 to 2024. Using a critical appraisal method, the research synthesizes findings from selected articles to highlight key strategies that enable MSMEs to adapt and thrive in a challenging environment. The findings indicate that factors such as digital technology adoption, innovative marketing strategies, creativity, religiosity, collaboration, financial support, and community engagement play a critical role in enhancing MSMEs resilience. The implications of these findings suggest that MSMEs should leverage these elements to improve competitiveness and sustainability, while policymakers can formulate effective strategies to support MSMEs recovery and growth in the post-pandemic era.
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, DAN LEVERAGE TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Alfa Durri Khayya; Kasidi; Rita Andini; Marsiska Ariesta Putri
Jurnal Ilmiah Ekonomika & Sains Vol 6 No 1 (2025): Mei 2025 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v6i1.487

Abstract

This study aims to analyze the effect of company size, Public Accounting Firm (KAP) size, and leverage on audit report lag in financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling technique used was purposive sampling with a sample size of 92 companies (276 observations). Data were analyzed using logistic regression. The results showed that company size had a significant effect on audit report lag, while KAP size and leverage did not have a significant effect. The coefficient of determination showed that the independent variables only explained 6.6% of the variation in audit report lag, while the rest was influenced by other variables outside the model.
FAKTOR – FAKTOR PENOPANG KETAHANAN UMKM PASCA PANDEMI COVID-19 DI INDONESIA: TINJAUAN ARTIKEL TERKINI Oktaga, Andreas Tigor; Kasidi; Riyono
Jurnal Ilmiah Ekonomika & Sains Vol 5 No 2 (2024): November 2024 : Jurnal Ilmiah Ekonomika & Sains
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jiesa.v5i2.515

Abstract

The COVID-19 pandemic has significantly affected various economic sectors, especially micro, small and medium enterprises (MSMEs) in Indonesia, which are the backbone of the economy. This study aims to investigate the factors that support the resilience of MSMEs after the pandemic by reviewing recent article from 2021 to 2024. Using a critical appraisal method, the research synthesizes findings from selected articles to highlight key strategies that enable MSMEs to adapt and thrive in a challenging environment. The findings indicate that factors such as digital technology adoption, innovative marketing strategies, creativity, religiosity, collaboration, financial support, and community engagement play a critical role in enhancing MSMEs resilience. The implications of these findings suggest that MSMEs should leverage these elements to improve competitiveness and sustainability, while policymakers can formulate effective strategies to support MSMEs recovery and growth in the post-pandemic era.