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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JAKBS Asian Journal of Management, Entrepreneurship and Social Science
Riani Sukma Wijaya
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
PENGARUH KODE ETIK TERHADAP KINERJA KEUANGAN PERUSAHAAN (THE EFFECT OF CODE OF ETHICS ON FINANCIAL PERFORMANCE) Riani Sukma Wijaya
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 4, No 1 (2018): Volume IV No. 1 April 2018
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v4i1.676

Abstract

This study aims to examine empirically the effect of the code of ethics on the financial performance of the company. To determine corporate value, this research uses CV-Index. The indicator variables used are accountability, persistence, excellence, fairness, honesty, honor, respect, trust, integrity and responsibility. After determining the value of the code of ethics, then tested its influence on the financial performance of the company. Company's financial performance is determined by Market-to-book equity. The value of market-tobook equity is determined by SIZE, LEV, ROA, CV, H1 small and H1large. The data used in this study is secondary data in the form of annual financial statements of companies listed on the Stock Exchange. The analytical tool used to test the hypothesis is the OLS Regression. The test results show that there is no effect of code of ethics on the financial performance of the company. This study provides important implications for companies to express corporate values in the code of ethics.Keywords: CV-Index, code of athics, SIZE, ROA, LEV, Financial Performance
Pengaruh Modal, Kemampuan Manajerial, Orientasi Pelanggan, Keunggulan Bersaing Dan E-Commerce Terhadap Kinerja UMKM Di Kota Padang Nuril Huda; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The aim of this research is to analyze the influence of capital, managerial ability, customer orientation, competitive advantage and e-commerce on the perfomance of MSMEs. The location that is the object of research is MSMEs in Padang City. The data Processed is the result of distributing questionnaires to MSME players with a sample of 100 respondents. The research instrument used in this research used the likert scale method. The data analysis technique used in this research is multiple linar regression. The results of this research show that data using statistical calculations via the SPSS version 25 application shows that (1) capital has a positive and significant effect on MSME performance, (2) managerial ability has a positive and significant effect on MSME performance, (3) customer orientation has a positive effect and significant on the performance of MSMEs, (4) competitive advantage has a positive and significant effect on the perfomance of MSMEs, (5) e-commerce has a positive and significant effect on the performance of MSMEs, (6) capital, managerial ability, customer orientation, competitive advantage and e-commerce have a positive and significant effect together on the performance of MSMEs.
Pengaruh Literasi Keuangan, Efikasi Diri dan Kompetensi Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil di Kecamatan Padang Timur Salsabilla Audina Alwi; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to find out that financial literacy, self-efficacy and entrepreneurial competence can influence the success of micro and small businesses and to find out how they influence them simultaneously. The research design used used quantitative methods. The subjects of this research are MSME business actors who have been running a business for at least 1 year. This research uses questionnaires that are distributed directly as data collection material. The sample in this research is 100 respondents, which are analyzed using SPSS 25. The results of this research show that financial literacy, self-efficacy and entrepreneurial competence have a positive effect on the success of micro and small businesses. In the F Test of financial literacy, self-efficacy and entrepreneurial competence simultaneously and significantly influence the success of micro and small businesses.
Pengaruh Penggunan E-Commerce, Financial Technology, Media Sosial Dan Modal Terhadap Pendapatan UMKM Kota Padang Ferliansyah; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Intense competition necessitates MSME owners to utilize existing technologies to remain competitive. Despite the advanced state of technology, much of MSMEs in Indonesian haven’t used it yet for bussiness sustainability. This study aims to know how much effect of e-commerce, financial technology, social media and capital has on MSME income in Padang City. The population in this study is the owner of MSMEs in Padang City specifically in Koto Tangah with nonprobability sampling method. The result of this study prove that e-commerce has no effect on MSME income. Meanwhile, financial technology, social media and capital has effect on MSMEs income. However, the use of e-commerce, financial technology, social media and capital has a simultaneous effect on MSMEs income. This study conducted in only Koto Tangah district area. For the next study, expected to conduct more extensive area.
Pengaruh Pengetahuan Pengelolaan Keuangan, Sikap Pengelolaan Keuangan, Dan Kepribadian Terhadap Perilaku Pengelolaan Keuangan UMKM Di Kota Padang Humairah Khairunnisa; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the influence of financial management knowledge, financial management attitudes, and personality towards financial management behavior in UMKM (micro, small, and medium enterprises). The location of the object of this research is UMKM in Padang City. Data processed a result of disturbing questionnaires to 100 UMKM respondents. The results of this research show that data using statistical calculations via the SPSS version 23 application showed that (1) financial management knowledge had a significant positive effect on financial management behavior (2) attitudes financial management does not have a significant positive effect on financial management behavior (3) personality does not have a significant positive effect on financial management behavior
Pengaruh Keterlibatan Karyawan, Keberlangsungan Financial, Biaya Operasional, Dan Digital Branding Terhadap Kinerja Umkm Padang Timur Shintya Afiani; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research is research that aims to determine: (1) the influence of employee involvement on MSME performance, (2) the influence of financial sustainability on MSME performance, (3) the influence of operational costs on MSME performance, (4) the influence of digital branding on MSME performance. The population of this research is MSMEs in Padang Timur sub-district. The number of samples used in this research was 100 respondents taken using purposive sampling techniques. The research instrument used was a questionnaire in the form of a questionnaire sheet. The analytical methods used are classical assumption testing, multiple linear regression, and hypothesis testing. The results of this research are that employee involvement has a significant effect on MSME performance, financial sustainability does not have a significant effect on MSME performance, operational costs have a significant effect on MSME performance, and digital branding has a significant effect on MSME performance.
Evaluasi Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di SDN 14 Koto Panjang Pauh,Kota Padang Shintia Saputri; Riani Sukma Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

School Operational Assistance Funds (BOS) is a government assistance program to provide initial non-personnel costs for educational units. The aim of this research is to evaluate the use, management and reporting of BOS funds. The research method used is a qualitative descriptive method. The data collection procedure uses interview methods and documentation.The results of this research show that (1) the use of BOS funds is in accordance with the BOS technical guidelines (2) Management of BOS funds is in accordance with the 2021 BOS technical guidelines and is open and involves the school principal as the main person responsible. (3) Reporting of BOS Funds is in accordance with the 2021 BOS technical guidelines. For proof of reporting for every purchase or expenditure, a note or receipt must be made in accordance with the RKAS that has been made.
Analysis of the Effect of Financial Literacy and Hedonism Lifestyle on Investment Preferences in Generation Z Mediated by Financial Technology Riani Sukma Wijaya; Muhamad Irfan Florid
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

Over the past few years, Gen Z's interest in investment has increased, along with the growing popularity of financial technology (fintech) applications that provide easy access to various investment instruments, such as stocks, mutual funds, and cryptocurrencies. Although Gen Z has wider access to various investment products through fintech, the low level of financial literacy and the influence of hedonism lifestyle are still the main obstacles in making wise investment decisions. This study uses a quantitative approach with an explanatory research design that aims to explain the cause-and-effect relationship between financial literacy, hedonism lifestyle, financial technology (fintech) as a mediating variable, and investment preferences in Generation Z. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method was used to analyze the data, with 200 samples of students who have made investments. Based on the results of the study, it can be concluded that financial literacy affects investment preferences in generation Z, hedonism lifestyle affects the investment preferences of generation Z, financial literacy moderated by financial technology affects investment preferences in generation Z. Hedonism lifestyle moderated by financial technology has no effect on investment preferences in Generation ZThis study uses a quantitative approach with a small sample so that the research results are not accurate. Based on this, for further research it is necessary to conduct empirical studies with a wider sample to ascertain what the implications of this research are.
Co-Authors Ferliansyah Humairah Khairunnisa Muhamad Irfan Florid Nuril Huda Salsabilla Audina Alwi Shintia Saputri Shintya Afiani