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All Journal Jurnal Akuntansi Multiparadigma Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Wijaya, Dicky
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Produktivitas Dan Pemasaran Produk Rempeyek pada Usaha Mikro Kecil Menengah di Cianjur Emmanuella, Glenys; Cahyadi, Felicia; Marietta, Birgita; Agung, Albert; Wong, Tommy; Widodo, Steffan; Wijaya, Dicky
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1119.597 KB) | DOI: 10.21632/jpmi.1.2.273-289

Abstract

The development of Micro, Small and Medium - Scale Business in Indonesia is carried out to improve the economy and create jobs for the community. Nowadays, many Micro, Small and Medium - Scale Business in the culinary sector in Cianjur utilize the regional culinary diversity to develop the businesses they are running. One type of regional culinary that has the opportunity to be developed into an attractive business is peanut brackets. In developing its business, Micro, Small and Medium Enterprises are still lacking knowledge to be able to carry out the production process effectively and efficiently. In addition, MSME players also experienced problems in managing business licenses to expand the marketing distribution network of peanut products. Through business assistance by a group of builders in the Prasetiya Mulya University Community Development activities in Cianjur, production processes and product quality are improved through the creation of standard operating procedures, education, and realization of business licensing, and improving product marketing strategies. Through 1-month direct assistance, partners succeed in gaining new marketing places, getting revenue & profit increases, and partners are becoming more independent in running their business.
PENGARUH CUSTOMER ORIENTATION DAN COMPETITOR ORIENTATION TERHADAP KINERJA BISNIS MELALUI INNOVATION CAPABILITY Wijaya, Dicky; Subagio, Hartono
PERFORMA Vol. 10 No. 1 (2025): Jurnal Performa: Jurnal Manajemen dan Start Up Bisnis
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/performa.v10i1.3908

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the spearhead of the economy in Indonesia. This things is due to the contribution of MSMEs towards Indonesian economy quite large, that is, in the rate of 61 percent. Therefore, it is important for government or society to be able to develop MSMEs that exist in Indonesia to be better direction. The development of MSMEs can be in the form of Business Performance increase of MSMEs. As the effort to improve Business Performance, therefore each MSME has to have Innovation Capability. Innovation Capability itself is supported by two things, that is Customer Orientation and Competitor Orientation. The purpose of this research is to find out the effect of Customer Orientation on Innovation Capability and Business Performance, the effect of Competitor Orientation on Innovation Capability and Business Performance, the effect of Innovation Capability on Business Performance, and the ability of Innovation Capability mediates the effect of Customer Orientation and Competitor Orientation on Business Performance. This research is quantitative research by using Partial Least Square (PLS) method. As many as 60 respondents from SMEs in West Surabaya are used as research material. Data that is obtained is processed by using SmartPLS software. The result of this research shows that Customer Orientation affect significant on Innovation Capability and Business Performance, Competitor Orientation affect significant on Innovation Capability and Business Performance, Innovation Capability affect significant on Business Performance, and Innovation Capability is able to mediate the effect of Customer Orientation and Competitor Orientation on Business Performance.
DO INTELLECTUAL CAPITAL AND ESG MITIGATE ACCOUNTING FRAUD? Wijaya, Dicky; Kuang, Tan Ming
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.17

Abstract

Abstrak – Apakah Modal Intelektual dan ESG Mengurangi Kecurangan Akuntansi?Tujuan Utama – Tujuan dari penelitian ini adalah untuk melihat pengaruh modal intelektual serta peran moderasi ESG terhadap kecurangan akuntansi.Metode – Penelitian ini menggunakan analisis regresi logistik untuk menganalisis data. Sampel penelitian ini adalah seluruh perusahaan non-keuangan di Indonesia yang mempublikasikan laporan keuangannya secara konsisten dan memiliki skor ESG selama periode 2017-2021.Temuan Utama - Implementasi ESG memperkuat modal intelektual dalam mengurangi kecurangan akuntansi. Hal ini meningkatkan akuntabilitas dan transparansi perusahaan. Pada sisi lainnya, modal intelektual sendiri tidak mempengaruhi kecurangan akuntansi.Implikasi Teori dan Kebijakan - Penelitian mengimplikasikan bahwa penerapan ESG adalah upaya perusahaan memenuhi hak para pemangku kepentingan dan meminimalkan konflik agensi. Penelitian ini memberikan implikasi bagi regulator, perusahaan, dan investor untuk menerapkan ESG.Kebaruan Penelitian - Penelitian ini memiliki kebaruan untuk memosisikan ESG sebagai pemoderasi pengaruh modal intelektual dan kecurangan akuntansi.Abstract – Do Intellectual Capital and ESG Mitigate Accounting Fraud?Main Purpose – This research aims to examine the influence of intellectual capital and the moderating role of ESG on accounting fraud.Method – This research uses logistic regression analysis to analyze the data. The sample for this research is all non-financial companies in Indonesia that publish their financial reports consistently and have ESG scores during the 2017-2021 period.Main Findings – The ESG implementation strengthens intellectual capital in reducing accounting fraud. This implementation increases company accountability and transparency. On the other hand, intellectual capital itself does not affect accounting fraud.Theory and Practical Implications - Research implies that implementing ESG is a company's effort to fulfil the rights of stakeholders and minimize agency conflicts. This research provides implications for regulators, companies and investors to implement ESG.Novelty - This research has the novelty of positioning ESG as a moderating influence of intellectual capital and accounting fraud.
Co-Authors Agung, Albert Cahyadi, Felicia Emmanuella, Glenys Hartono Subagio Marietta, Birgita Tan Ming Kuang Widodo, Steffan Wong, Tommy