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The Impact of Covid-19 on MSMEs and the Tourism Sector in Indonesia Ambarwati, Annisa Dewi; Sudiantini, Dian
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 3 (2023): July - September, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.3.5968

Abstract

indonesia is being shocked by the outbreak of the corona virus outbreak that started in China. As a result of this virus, many people in Indonesia and several other countries have died. The increase in positive cases that occur from day to day has caused a lot of losses in various sectors in Indonesia, especially the trade and tourism sectors. Indonesia as a country dominated by micro, small and medium enterprises (MSMEs) and the tourism sector, needs special attention to this sector because the contribution of MSMEs and the tourism sector to the national economy is quite important. The purpose of this study is to identify and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia. In writing using library research, namely in the process of collecting data, there is no need to go directly to the field, but take sources from various references to support this research. The method used is a qualitative method. The results of this journal research are to see and analyze the impact of Covid-19 on MSMEs and the tourism sector in Indonesia and what are the solutions or steps in helping to recover in the Covid-19 pandemic situation.
Peran Rumah Transisi UBJ dalam Meningkatkan Daya Saing UMKM Sukabumi Thamrin, Djuni; Sudiantini, Dian; Holil, Kudsi
Journal of Economics and Economic Education Vol. 1 No. 2 (2024): Journal of Economic and Economic Education
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jeee.v1i2.1083

Abstract

Rumah Transisi UBJ (Universitas Bhayangkara Jakarta Raya) memiliki peran strategis dalam meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Sukabumi. Melalui program-program pengembangan yang terintegrasi, Rumah Transisi UBJ menyediakan pelatihan, pendampingan, dan akses ke sumber daya yang diperlukan bagi pelaku UMKM untuk beradaptasi dengan tantangan pasar yang semakin kompetitif. Inisiatif ini mencakup peningkatan keterampilan manajerial, pemasaran digital, dan inovasi produk, yang semuanya bertujuan untuk memperkuat posisi UMKM di pasar lokal dan regional. Penelitian ini mengeksplorasi dampak dari berbagai program yang diimplementasikan oleh Rumah Transisi UBJ terhadap pertumbuhan dan keberlanjutan UMKM di Sukabumi. Hasil penelitian menunjukkan bahwa intervensi yang dilakukan tidak hanya meningkatkan kapasitas dan keterampilan pelaku UMKM, tetapi juga memperluas jaringan bisnis dan menciptakan peluang baru, sehingga berkontribusi pada pengembangan ekonomi lokal yang lebih inklusif dan berkelanjutan.
Related Party Transactions and Accrual Earnings Management: The Role of Organizational Capital as a Moderator Rossa, Elia; Ali, Hapzi; Sudiantini, Dian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2535

Abstract

This study aims to test and analyze the effect of related party transactions on accrual earnings management which is moderated by organizational capital. This study uses manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2018-2021 using a purposive sampling method. A panel data approach was used to test the hypotheses of this study. The results of this study found that related party transactions had a positive and significant effect on accrual earnings management, while organizational capital cannot strengthen the effect of related party transactions on accrual earnings management. This study has important implications for the development of agency theory. This study shows that agency theory has an important role in creating information asymmetry between shareholders and company management. Information asymmetry triggers managers' actions to manage earnings on an accrual basis through the use of related party transactions. The aim is to improve company management performance, so that managers' motivation to obtain bonuses can be achieved.
Co-Authors Adelia, Liza Affiyah, Nabella Nur Aisyah Anggraini, Yusrita Aldianto, Muhammad Alexander, Yanuar Amalia, Siti Nur Ambarwati, Annisa Dewi Andrian Ardyansyah, Luthfi Nur Asyifa, Eteh Resa B Tarigan , Rio Agres Bagasasi, Faizal BR Kembaren, Lusitania Bungaran Saing, Bungaran Candra, Juli Danu, Julian Dian Kusuma Wardhani Dwi Saiful Qhozi, M Efendy, Bayu Enuddhia, Bima Ericson, Jose Fadhilah, Ernita Shafa Nur Fahrani, Haifa Faradilla, Winda Zylvi Fauzia, Nurul Fauziyah Mukti, Naely Febianti, Vira Firmansyah, Tegar Fitriyah, Khansa Aufa Fitriyah, Nadilla Fizikri, Bukhori Al Hafiz, Adhelia Yamilla Hanifah, Rizka Nurul Hapzi Ali Hazarika, Anurag Hendy Tannady Holil, Kudsi Isnaini , Nurul Jacynda, Alyaa Jessica, Thentyana Kresnadi, Muhammad Faisal Krisni , Askha Annisa Leni Rohida Maharani, Puspita Ayu Maharani, Suci Manrejo, Sumarno Maulydiawati, Maulydiawati Maya, Siti Meutia, Kardinah Indrianna MJ Renwarin, Joseph Mubina, Muhammad Fathan Narpati, Bintang Nazira, Nawfa Ayu Ningsih, Nova Astia Noprido , Noprido Nugroho, Galih Nurcahyani, Devi Nurhasanah, Shandra Dewi Nurlindah, Nurlindah Nurul Fatihah, Roisah Nur’aeni, Sabrina Okta Saputra, Andika Ottay, Merry Louis Permatasari, Selvia Annisa Piliyanto, Elsa Anggraeni Praditya Ardhana, Rafli Prastiwi, Lusiana Pratiwi, Rahmaliya Priatna , Wowon PUJI LESTARI Putri Setiawan, Salsabila Putri Yuki Anendra, Angel Putri, Cinka Amalia Putri, Dhea Silvia Qiptiah, Devi Mariatul Ramadhania, Rismawati Ramiaji, Jiwo Rhamdani, Ari Ria, Amanda Rizky, Putri Puspita Rony, Zahara Tussoleha Rossa, Elia Salsabila, Dewina Samsul Bachri, Samsul Santika, Elsa Sari, Rini Nurmila Sari, Rycha Kuwara Satria, Rico Sefita, Ananda Semesta Joned , Jiwa Banyu Setyakinasti, Sabrina Simamora, Dewi Anita Siti Habibah Sityowati, Adinda Supardi Supardi Supriyanto Supriyanto Syafei, Alfin Syahira, Naura Taufan, Moehammad Thamrin, Djuni Theresia Theresia Tobing, Frendi Tus, Rif’a Umar, Muallief Wibowo, Naura Shadiqah Wijayanti, Maylinda Willson, Michael Aris Xaverius Jordi Hanzdima, Fransiskus Yuliani, Zulfah Yunita, Evi