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Pengaruh Komite Audir, Kompleksitas Perusahaan Dan Ukuran Perusahaan Terhadap Audit Delay Dewantomo Dewantomo; Nurma Gupita Dewi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2597

Abstract

The aim of this research is to empirically prove the influence of the audit committee, company complexity and company size on audit delay. The population in the research is all food and beverage companies listed on the Indonesia Stock Exchange 2020-2022. The sample selection method chosen was the purposive sampling method so that 78 observations were obtained. The data analysis technique used is multiple linear regression analysis using the SPSS application. The research results show that the audit committee and company complexity have a significant positive effect on audit delay, while company size has a significant negative effect on audit delay.
PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS VI'EN DIAH SITI FARIKA; Nurma Gupita Dewi
Jurnal Akuntansi dan Keuangan Vol 8 No 1 (2023): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i1.42

Abstract

Tujuan penelitian yaitu untuk membuktikan pengaruh antara pertumbuhan penjualan, likuiditas, dan ukuran perusahaan terhadap profitabilitas. Penelitian ini menggunakan purposive sampling, adapun sampel yang lolos sebanyak 12 perusahaan makanan dan minuman yang terdaftar di BEI periode 2019 s.d 2021. Dokumentasi dipilih sebagai metode pengumpulan data penelitian. Teknik analisis menggunakan analisis linear berganda dengan menggunakan aplikasi SPSS versi 25. Untuk secara parsial pertumbuhan penjualan dan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap profitabilitas. Sementara likuiditas berpengaruh positif dan signifikan terhadap profitabilitas.
The Role of Early Adoption of Artificial Intelligence in Supporting the Growth of Micro and Ultra-Micro Enterprises in Indonesia: Challenges and Opportunities Fajri, Fajri; Perdana, Kukuh Adi; Manurung, Dita Ully; Narayan Dharmawan, Putu Kana; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.744

Abstract

The rapid advancement of Artificial Intelligence (AI) technologies has unlocked significant potential for enhancing the performance of micro and ultra-micro enterprises (UMEs) in Indonesia. This study explores the role of early AI adoption in supporting the growth and competitiveness of these enterprises, which constitute a vital segment of Indonesia’s economy. The paper examines how AI-driven tools can improve business operations, from marketing automation and customer engagement to inventory management and financial planning. Moreover, it discusses the unique challenges faced by micro and ultra-micro enterprises in adopting AI, including limited digital literacy, financial constraints, and inadequate infrastructure. Opportunities arising from AI adoption, such as improved access to markets, personalized customer experiences, and data-driven decision-making, are also highlighted. The findings emphasize the importance of tailored AI solutions, government support, and capacity-building initiatives to address the barriers to adoption. This paper concludes by offering actionable recommendations for policymakers, technology providers, and entrepreneurs to foster an enabling ecosystem for AI integration, thereby unlocking its full potential to drive sustainable growth and innovation in the sector.Keywords: Artificial Intelligence, Early Adoption, Micro Enterprises, Ultra-Micro Enterprises, Business Growth, Digital Transformation, 
Enhancing Rural Economic Potential through Ecosystem Profitability Analysis: A Strategic Approach for Ultra-Micro Enterprises. Salat, Roy; Rinela, Yuniar Yesa; Chandramitasari, Widyaning; Wibawa, Tio Anta; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.734

Abstract

Rural economies play a critical role in national development, yet their potential often remains underutilized due to structural and operational challenges faced by ultra-micro enterprises (UMEs). This study explores a strategic framework for enhancing rural economic potential through Ecosystem Profitability Analysis (EPA). EPA provides a holistic evaluation of interconnected economic activities within rural ecosystems, identifying synergies and gaps in resource allocation, market access, and value chain integration. By applying this approach, the study examines case studies of UMEs in rural regions, highlighting key success factors and barriers to scalability. Findings suggest that adopting EPA enables UMEs to optimize resource utilization, improve profitability, and strengthen their contribution to local economies. Recommendations are made for policymakers and development practitioners to incorporate EPA as a tool for fostering sustainable growth in rural enterprises. This research underscores the importance of ecosystem-based strategies in addressing systemic inefficiencies and empowering rural economic resilience.Keywords: Rural economics, ultra-micro enterprises, ecosystem profitability analysis, economic potential, strategic framework.
The Role of Banking Digitalization in Enhancing Business Capacity among Rural Communities in Indonesia Samara, Faiz Nasrullah; Prawoto, Benny Rahardian; Maulana, Arsha; Firdaus, Arief Ridwan; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.748

Abstract

The digitalization of banking has emerged as a transformative force in enhancing financial inclusion and supporting economic growth, particularly in rural communities. This study examines the role of banking digitalization in improving business capacity among rural communities in Indonesia. By leveraging digital banking services such as mobile banking, e-wallets, and online loan platforms, rural entrepreneurs can access financial resources, manage transactions efficiently, and participate in broader economic activities. The findings reveal that digital banking reduces barriers to credit access, increases financial literacy, and promotes entrepreneurship. Furthermore, it enables rural businesses to integrate into the digital economy, fostering resilience and growth in local markets. However, challenges such as digital literacy gaps, infrastructure limitations, and trust issues must be addressed to maximize the potential of banking digitalization. This study underscores the importance of collaborative efforts among policymakers, financial institutions, and community stakeholders to ensure equitable access and sustainable development in rural areas. Keywords: Banking digitalization, rural communities, business capacity, financial inclusion, digital economy
Empowerment and Literacy Initiatives to Enhance Ultra Micro Debtor Classes: Strategies for Sustainable Regional Economic Growth Kurniawati, Atika Detty; Febrianti, Putri; Suryani, Suryani; Rizky, Ilham; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.733

Abstract

This article explores empowerment and literacy initiatives aimed at enhancing the capacity of ultra-micro debtor classes as a strategy for fostering sustainable regional economic growth. The study focuses on developing entrepreneurial competencies, financial literacy, and access to relevant technologies for ultra-micro debtors, who often face challenges such as limited education, financial knowledge, and access to resources. Through case studies in regions with significant ultra-micro economic activity, the research identifies community-based empowerment methods, financial literacy training, and digital platforms to support small business management. The findings reveal that these programs not only improve the productivity and income of debtors but also strengthen local economic resilience, promote financial inclusion, and create new job opportunities. The article concludes that collaboration between local governments, financial institutions, and local communities is crucial to ensuring the sustainability of these programs in supporting regional economic growth.Keywords: Ultra-micro debtors, empowerment initiatives, financial literacy, entrepreneurial development. 
ENHANCING LOAN ORIGINATION THROUGH DIGITIZATION AND DATA ANALYTICS IN BANK BRI Setyarko, Ardhy; Nugraha, Erik Ridha; Wibawa, Tio Anta; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i01.684

Abstract

Digitalization and data analytics in loan origination offer numerous benefits to banking institutions, including increased processing speed, improved decision-making, cost efficiencies, better customer experiences, and easier regulatory compliance. However, these advancements come with challenges such as cybersecurity risks, high initial costs, privacy concerns, technology adaptation difficulties, and system integration complexities. By implementing appropriate solutions, such as improving cybersecurity, conducting financial analyses, ensuring transparent data use, providing training, and seeking expert assistance, banks can address these limitations and fully leverage the benefits of enhanced loan origination efficiency. The adoption of digitalization and data analytics has transformed traditional loan origination processes into streamlined and efficient systems. Digitalization has enabled banks to automate workflows, reduce processing times, and improve customer experiences. Data analytics has provided banks with insights into customer behavior, credit risk, and fraud detection
Enhancing Digital Literacy for Business Development in Micro, Small, and Medium Enterprises (MSMEs) through Banking Initiatives at the Rural Level in Indonesia Rujitoningtyas, Choirun Nisaa; Nugraha, Erik Ridha; Laksana, Himawan Dwi; Apriyanto, Yugi; Dewi, Nurma Gupita
Jurnal Akuntansi dan Bisnis Vol 10, No 02 (2024): Edisi Desember 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i02.735

Abstract

The advancement of digital technology has presented significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand their market reach and enhance operational efficiency. However, limited digital literacy, particularly in rural areas of Indonesia, poses a critical barrier to leveraging these opportunities. This study explores the role of banking initiatives in enhancing digital literacy among rural MSMEs, focusing on their impact on business development. Through a mixed-methods approach involving surveys and interviews with MSME owners, banking representatives, and local stakeholders, the study identifies key challenges in digital adoption, such as lack of access to technology, inadequate training, and low awareness of digital tools. It also highlights successful banking-led programs, including digital financial literacy workshops, mobile banking services, and partnerships with local governments. The findings demonstrate that targeted banking initiatives significantly improve MSMEs' ability to integrate digital tools into their operations, leading to increased revenue, broader market access, and improved financial management. This paper concludes by emphasizing the importance of collaborative efforts between banks, governments, and community organizations to sustain digital literacy efforts and foster rural MSME growth in IndonesiaKeywords: Digital Literacy, Micro, Small, and Medium Enterprises (MSMEs), Business Development, Rural Banking Initiatives.
Penguatan Anggota Sanggar Tari melalui Sosialisasi Edukasi Perencanaan Bisnis dengan Metode BMC Ilhami, Susanti Dwi; Dewi, Nurma Gupita
Jurnal Abdi Masyarakat Indonesia Vol 4 No 6 (2024): JAMSI - November 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1420

Abstract

Kegiatan pengabdian masyarakat dilaksanakan pada Sanggar Tari Retno Wulung Kecamatan Rembang. Para anggota sanggar ini pada saat lulus sekolah maupun perguruan tinggi ingin mandiri dan tidak menjadi beban orang tua. Salah satunya dengan menjadi wirausahawan. Namun ketakutan adanya resiko kegagalan yang besar menjadi tantangan tersediri. Ketakutan tersebut karema kurangnya kemampuan dan pengetahuan perencanaan bisnis bagi anggota Sanggar Tari Retno Wulung. Tujuan pelaksanaan kegiatan pengabdian: untuk meningkatkan kemampuan dan pengetahuan perencanaan bisnis pada Anggota Sanggar Tari Retno Wulung sehingga anggota mampu membangun bisnis dengan baik. Metode pada pelaksanaan kegiatan pengabdian ini diterapkan beberapa tahapan yang dilakukan yakni 1) analisis situasi; 2) persiapan; 3) pelaksanaan melalui kegiatan sosialisasi edukasi dan demontrasi secara langsung kepada peserta; 4) monitoring dan evaluasi. Hasil pelaksanaan kegiatan pengabdian masyarakat yang telah dilaksanakan telah berhasil meningkatkan kemampuan dan pengetahuan peserta yang merupakan anggota Sanggar Tari Retno Wulung. Kesimpulan bahwa Anngota Sanggar Tari Retno Wulung telah mampu menyusun BMC dan memahami penggunaan BMC.
Pengaruh ROA, EPS, DER Dan MVA Terhadap Return Saham Industri Makanan Serta Minuman Terdaftar Di BEI Rizkiyah, Naila Syakirohtul; Dewi, Nurma Gupita
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.7963

Abstract

Tujuan utama penelitian ini adalah untuk menganalisis bagaimana ROA, EPS, DER, dan MVA mempengaruhi return saham makanan dan minuman di BEI. Sampel penelitian: industri makanan dan minuman tahun 2020-2022. Selama tiga tahun, 19 perusahaan dipilih secara purposive sampling, sehingga diperoleh 57 sampel. Studi regresi linier berganda menunjukkan bahwa ROA secara positif mempengaruhi return saham lebih dari EPS, DER, dan MVA. Nilai adjusted R square sebesar 0,081 menunjukkan bahwa ROA, EPS, DER, dan MVA dapat menjelaskan 8,1% dari return saham dan faktor-faktor lain sebesar 91,9%.Kata Kunci: ROA, EPS, DER, MVA, Return Saham