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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Ekonomi Bisnis AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi ACCOUNTHIK : Journal of Accounting and Finance Bulletin of Community Engagement ADPEBI International Journal of Business and Social Science Journal of Scientific Research, Education, and Technology Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Economics and Management Scienties Adpebi International Journal of Multidisciplinary Sciences
Yuli Soesetio
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : JAM : Jurnal Aplikasi Manajemen

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Innovation and Firm Competitiveness as Intervening Variables in Improving Financial Performance of MSMEs Soesetio, Yuli; Soetjipto, Budi Eko; Handayati, Puji; Winarno, Agung; Rudiningtyas, Dyah Arini; Mawardi, Moh. Cholid; Realita, Tasnim Nikmatullah
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.16

Abstract

Micro, small, and medium enterprises (MSMEs), especially those operating in the craft industry, often remain overlooked and receive minimal attention from researchers and policymakers even though they have an important role in increasing exports and employment in Indonesia. Nevertheless, craft MSMEs face significant challenges in maximizing innovation and enhancing competitiveness to improve financial performance. Hence, this study aims to investigate how innovation and firm competitiveness influence the financial performance of craft MSMEs. This study utilizes the SEM AMOS analysis tool with data from 403 business actors across three craft centers in West Java: Tasikmalaya, Majelengka, and Bandung. The findings reveal that product, process, and green innovation significantly influence and partially mediate the connection between entrepreneurial orientation and competitiveness. Competitiveness completely mediates the influence of product and green innovation on craft MSMEs' financial performance. Meanwhile, process innovation significantly impacts financial performance both directly and indirectly, emphasizing its importance in enhancing competitiveness and financial outcomes. Continuous improvement and innovation are crucial for boosting competitiveness and financial performance.
DEBT RATIO, RETURN ON ASSET, FIRM SIZE AND EARNINGS MANAGEMENT: AGE MODERATION Soesetio, Yuli; Subagyo, Subagyo; Istanti, Lulu Nurul; Zen, Fadia
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.05

Abstract

Earnings management still become a phenomenon both in Indonesia and abroad. Many cases of earnings management practices have occurred and the company's amount of leverage is one of the drivers of earnings management practices. This research aims to examine and describe the relationship between various debt policy, profitability, and company size on earning management moderated by firm age. The selected samples were 102 companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. The independent variables in this study include DER, bank debt, short-term debt and long-term debt, age, and company size. Earnings management as the dependent variable in this study uses the Modified Jones Model. The results of the regression equation analysis show that all debt policy proxies consistently have a negative and significant effect on earnings management. Furthermore, the company's experience as a proxy for firm age strengthens the relationship between debt policy and earnings management practices. More interestingly, specifically among the three debt policies, bank debt is the policy that is most able to represent the influence on earnings management practices. This indicates that the most effective monitoring of earnings management practices comes from banking institutions. Overall, the profit information shown in financial statements is the product of earnings management, so the level of quality of financial reports is deserving of close inspection and prudence when making decisions based simply on profit information.
Co-Authors Adiningsih, Gwen Sukma Agung Winarno Agus Hery Supadmi Irianti Anggraeni, Cholifah Nur Aulia Claraning Sukmawati Budi Eko Soetjipto Cattetiana Dhevi Chois Nuril Faizza Danes Quirira Octavio Dhevi, Cattetiana Dyah Arini Rudhiningtyas Dyah Arini Rudhiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Dyah Arini Rudiningtyas Elfia Nora, Elfia Ely Siswanto Erma Dwi Aprilliasari Ernando Kurnia Putra Fadia Zen Imam Bukhori Imam Mukhlis Intan Larasati Justice Qayyima Winkasari Lisa Rahayu Ningsih Ludi Wishnu Wardana Lulu Nurul Istanti M. Cholid Mawardi M. Khoirul Anam Maudy Ariesta, Divia Mayasari, Ervira Miranti Dewi Febriani Miranti Dewi Febriani, Miranti Dewi Mufti, Aya Shofia Muhammad Fuad Ningsih, Lisa Rahayu Pratama, Bima Wahyu Puji Handayati Putri, Lifa Rosiana Rachmad Hidayat Ratna Ekawati Rizal Agus Bimantara Rudhiningtyas, Dyah Arini Subagyo Subagyo Subagyo Subagyo Sudarmiatin Sujito Sujito Tasnim Nikmatullah Realita Trisetia Wijijayanti Waffiudin, Waffiudin Winarta Winarta Winarta, Winarta Winkasari, Justice Qayyima Yuni Rahmawati