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Analysis of Online Marketing and Accounting Information in Increasing MSME Competitiveness during the Covid-19 Pandemic Arum Ardianingsih; Dwi Edi Wibowo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6789

Abstract

MSME or Micro, Small, and Medium Enterprises have a role as a people`s economic movement that can absorb a lot of labor. Limited economic activity during the covid-19 pandemic led to a decrease in sales turnover for Micro, small and medium enterprises businessmen. So, it necessary to increase the competitiveness MSME`s through the use accounting information and online marketing. This research is descriptive qualitative research. The research object is the MSME`s businessmen in the wholesale market of sentono Pekalongan. Types and sources of data in this study are divided into primary data and secondary data. The research data were obtained through in-depth interviews and documentation. The research data is then reduced, analyzed and conclusion drawn. The results showed that there were still many MSME businessmen who did not understand and had adequate knowledge and understanding of the use of accounting information and online marketing. The use of accounting information is limited to compiling and using cash-in and using cash-out books, to determine the amount of business income and expenses. Meanwhile, the marketing is waiting for consumers to visit their place of sale. Some MSME businessmen have started to switch to online marketing through social media such as WhatsApp, Instagram and Facebook. However, the effectiveness of online marketing through social media has not been done optimally. MSME businessmen need assistance in the use of online accounting and marketing information to support their competitiveness.   
The Influence of Company Internal and External Factors on Audit Delay (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020) Susanto, Evelin Vincent; Ulum, Akhmad Samsul; Ardianingsih, Arum
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3160

Abstract

This study aims to examine the effect of the company's internal and external factors on audit delay. Internal factors include profitability, financial debt, audit effort, and the size of the board of commissioners, while external factors include audit opinion. The data used is the publication of the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from manufacturing companies in the consumer goods industry sector from 2016 to 2020. The sampling technique used is purposive sampling and obtained 27 companies for 5 consecutive years, while the sampling technique used was purposive sampling. The analysis used is multiple linear regression analysis. Based on the results of this study, there are 2 variables that have a negative effect on audit delay, namely audit effort and the size of the board of commissioners. Meanwhile, audit opinion, profitability and financial debt have no effect on audit delay.