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All Journal Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh BE-HISZ Journal - Journal of Economics and Accounting
Fandi Bachtiar
Universitas Muhammadiyah Aceh
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH ORIENTASI KEWIRAUSAHAAN DAN INOVASI PRODUK TERHADAP KINERJA PEMASARAN (Studi Kasus Pada Pengrajin Ikan Asin Dikawasan Lhong Aceh Besar) Fandi Bachtiar; Meliyati Meliyati
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 9, No 1 (2019): Edisi Januari - Juni 2019
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v9i1.990

Abstract

Rumusan masalah dalam penelitian ini apakah Orientasi Kewirausahaan dan Inovasi Produk berpengaruh terhadap Kinerja Pemasaran pada pengrajin ikan asin di kawasan Lhong Aceh Besar secara parsial dan simultan. Penelitian ini bertujuan untuk mengetahui dan pengaruh orientasi kewirausahaan dan inovasi produk terhadap kinerja pemasaran pengrajin ikan asin di kawasan Lhong Aceh Besar secara parsial dan simultan. Analisa data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda yang sampel dalam penelitian adalah pengrajin ikan asin dikawasan Lhong Kabupaten Aceh Besar. Hasil penelitian ini menunjukkan bahwa orientasi kewirausahaan secara parsial berpengaruh terhadap kinerja pemasaran. Inovasi produk secara parsial tidak berpengaruh terhadap kinerja pemasaran.  Secara simultan orientasi kewirausahaan dan inovasi produk berpengaruh terhadap kinerja pemasaran.  The formulation of the problem in this study is whether the Entrepreneurship Orientation and Product Innovation have an effect on Marketing Performance on salted fish craftsmen in the Lhong Aceh Besar region partially and simultaneously. This study aims to determine and influence the entrepreneurial orientation and product innovation on the marketing performance of salted fish producers in the Lhong Aceh Besar region partially and simultaneously. Analysis of the data used in this study is a multiple linear regression analysis method in which the samples in the study were salted fish craftsmen in the Lhong region of Aceh Besar District. The results of this study indicate that entrepreneurial orientation partially influences marketing performance. Partial product innovation does not affect marketing performance. Simultaneously entrepreneurial orientation and product innovation affect marketing performance.
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN INOVASI PRODUK TERHADAP KINERJA PEMASARAN (Studi Kasus Pada Pengrajin Ikan Asin Dikawasan Lhong Aceh Besar) Fandi Bachtiar; Meliyati Meliyati
Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 10, No 1 (2020): Edisi Januari - Juni 2020
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v10i1.1588

Abstract

Rumusan masalah dalam penelitian ini apakah Orientasi Kewirausahaan dan Inovasi Produk berpengaruh terhadap Kinerja Pemasaran pada pengrajin ikan asin di kawasan Lhong Aceh Besar secara parsial dan simultan. Penelitian ini bertujuan untuk mengetahui dan pengaruh orientasi kewirausahaan dan inovasi produk terhadap kinerja pemasaran pengrajin ikan asin di kawasan Lhong Aceh Besar secara parsial dan simultan. Analisa data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda yang sampel dalam penelitian adalah pengrajin ikan asin dikawasan Lhong Kabupaten Aceh Besar. Hasil penelitian ini menunjukkan bahwa orientasi kewirausahaan secara parsial berpengaruh terhadap kinerja pemasaran. Inovasi produk secara parsial tidak berpengaruh terhadap kinerja pemasaran. Secara simultan orientasi kewirausahaan dan inovasi produk berpengaruh terhadap kinerja pemasaran.The formulation of the problem in this study is whether the Entrepreneurship Orientation and Product Innovation have an effect on Marketing Performance on salted fish craftsmen in the Lhong Aceh Besar region partially and simultaneously. This study aims to determine and influence the entrepreneurial orientation and product innovation on the marketing performance of salted fish producers in the Lhong Aceh Besar region partially and simultaneously. Analysis of the data used in this study is a multiple linear regression analysis method in which the samples in the study were salted fish craftsmen in the Lhong region of Aceh Besar District. The results of this study indicate that entrepreneurial orientation partially influences marketing performance. Partial product innovation does not affect marketing performance. Simultaneously entrepreneurial orientation and product innovation affect marketing performance
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
Co-Authors Budi Safatul Anam Hendri Mauliansyah Meliyati Meliyati