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All Journal Jurnal Abdi Insani Economic Reviews Journal Jurnal Bisnis dan Kewirausahaan Journal of Public and Business Accounting Kajian Akuntansi
Desmiyawati
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS AND LEADERSHIP STYLE ON BUMDES PERFORMANCE (Empirical Study of BUMDes in Rokan Hulu Regency) Nurlian, Tri; Desmiyawati; Suci Nurulita
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.2251

Abstract

Village-owned enterprises (BUMDes) have an essential role in improving the economy of a village by developing suitable governance. This study aims to examine the effect of accounting information systems and leadership style on the performance of BUMDes. This research is quantitative; the primary data is used, and data collection is done directly using a questionnaire. The sample in this study consisted of 168 respondents. Data analysis was performed using multiple linear regression with SPSS 26. The results obtained from this study are that the accounting information system and leadership style affect the performance of BUMDes. Keywords    : Accounting Information Systems, Leadership Style, Performance of BUMDes.
Pengaruh Keunggulan Bersaing dan Kompetensi KewirausahaanTerhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM)(Studi Empiris pada UMKM di Kabupaten Rokan Hilir) Putri, Sri Melisa; Desmiyawati; Hariadi
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.318 KB) | DOI: 10.31328/jopba.v1i2.119

Abstract

Abstract. This study aims to examine: (1) the effect of competitive advantage on the performance of MSMEs, (2) the effect of entrepreneurial competence on the performance of MSMEs. The population in this study were all MSMEs registered at the Office of Cooperatives and UKM, Rokan Hilir Regency. In this study, the sample used was 100 MSMEs which were calculated using the Slovin formula using the side purposive method. This study uses primary data with a questionnaire. The analytical method used in this research is multiple linear regression analysis. The analytical tool used in this study is Statistical Product and Service Solution (SPSS) version 23.0. The results of this study indicate that: (1) competitive advantages affects the performances of MSMEs with a significant level of 0.019 < 0.05, (2) entrepreneurial competence affects the performance of MSMEs with significant level 0.000 < 0.05. This shows that the variable competitive advantage (X1) and entreprenurial competence (X2) have a significant and positive effect on the performance of MSMEs (Y). Keywords: Competitive Advantage, Entrepreneurship Competence, Performance of Micro, Small and Medium Enterprises (MSMEs)
PENGARUH INOVASI PRODUK, AKSES PERMODALAN, DAN AMBIDEXTERITAS KONTEKSTUAL TERHADAP KINERJA UKM Sinaga, Gilbert Johan Martin; Desmiyawati; Susilatri
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 1 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Badung Bali: Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i1.12-32

Abstract

This study aims to examine the effect of product innovation, access to capital, and contextual ambidexterity on the performance of SMEs in Pekanbaru City. This study uses a quantitative causality approach to answer the formulation of problems and research hypotheses. The population in this study were all SMEs in Pekanbaru City which amounted to 25,074 units. The sampling technique chosen was purposive sampling. The number of samples obtained was 394 SMEs using the Slovin formula. The type of data used is primary data and data collection techniques using questionnaires. Data analysis using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0 software. The novelty in this study is that contextual ambidexterity variables are still rarely studied in SMEs in Indonesia and several previous studies also show a research gap. The results obtained are product innovation, access to capital, and contextual ambidexterity have a positive and significant effect on SME performance.
Pengaruh Strategi Bisnis dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020 – 2022 Dwi Laksita Nalurita; Desmiyawati; Rheny Afriana Hanif
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.519

Abstract

This research aims to examine the influence of business strategy, institutional ownership, managerial ownership, independent commissioners, and audit committees on company value. The population in this study are manufacturing sector companies listed on the Indonesian Stock Exchange for the 2020 – 2022 period. The sample selection technique uses a purposive sampling method. The sample selected in this research was 84 companies based on predetermined criteria. This research uses secondary data obtained from annual reports and financial reports. The analytical method used is multiple linear regression analysis using SPSS version 26. The research results show that the business strategy variable influences company value with a significance value of 0.033 < 0.05. The institutional ownership influences company value with a significance value of 0.031 < 0.05. Managerial ownership influences company value with a significance value of 0.015 < 0.05. Independent commissioners influence company value with a significance value of 0.000 < 0.05. The audit committee has no effect on company value with a significance value of 0.358 > 0.05.
PELATIHAN PENERAPAN KEBIJAKAN AKUNTANSI PEMERINTAH KABUPATEN ROKAN HILIR Azlina, Nur; Iznillah, Muhammad Luthfi; Nasir, Azwir; A, Al Azhar; Desmiyawati; Bahri, Fathul; Amri, Taqiyuddin
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1394

Abstract

With the issuance of regulations requiring the implementation of the Regional Government Information System (SIPD), the Rokan Hilir local government made adjustments to these changes by issuing a Regent Regulation on the Rokan Hilir Regency Government Accounting Policy. Then human resources in charge of regional financial management in Rokan Hilir Regency must be able to improve their competence by conducting training in the application of Regional Government Accounting Policies according to Permendagri 77 of 2020. The purpose of this activity is to provide assistance in the form of training on the Application of Rokan Hilir Regency Government Accounting Policies in 2022 in accordance with Permendagri 77 of 2020 to human resources who prepare financial reports in SKPD and PPKD of the Rokan Hilir Regency Government. Activities are carried out using the lecture method which is adjusted to the material that has been prepared. The activity was carried out on August 14, 2023 with 25 participants from the Regional Financial and Asset Management Agency (BPKAD) and Rokan Hilir Regency Accounting Personnel. The activity has been carried out well and adds new knowledge to the Human Resources of financial management in Rokan Hilir Regency so as to create accountable financial management in accordance with the mandate of the law. accountable financial management in accordance with the mandate of the law.
Co-Authors Al Azhar A Amri, Taqiyuddin Azwir Nasir Bahri, Fathul Dwi Laksita Nalurita Hariadi . Luthfi, Muhammad Nur Azlina Nurlian, Tri Putri, Sri Melisa Rheny Afriana Hanif Sinaga, Gilbert Johan Martin Suci Nurulita Susilatri