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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA
Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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Journal : Performance

 1 
Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency Faizal Kurniawan; Eliada Herwiyanti; Bambang Setyobudi Irianto
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 2 (2020): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2020.27.2.2141

Abstract

Financial literacy, accounting literacy, and transactional leadership style are needed by the owners for sustainability of their business, especially for MSME sector. The good level of the financing and leadership is the sucess key to maintain the sustainability of the business. Whether financial literacy, accounting literacy, and transactional leadership style can influence the sustainability in muffler industry Purbalingga? This research analyze were performed with a quantitative descriptive method, that is based on the questionnaire and interviews with respondent. The object of this research is MSMEs muffler industry in Purbalingga. The total sample in this research are 76 sample from the population 166 industry spread in 6 subdistrict in Purbalingga. The result of this research indicate that the financial literacy, accounting literacy and transactional leadership style have a positive effect to the sustainability of muffler industry. The good financial literacy tend to be able to make a good business plan and decisions. Having good accounting literacy in the business tend to be able to produce the good financial standart report, the quality of the financial standard report can help the business to get investment and loan. The good implementation leadership style can help the business sustainability.
Corporate Social Responsibility sebagai Variabel Intervening Hubungan Family Ownership dan Kinerja Perusahaan Rezky Pramurindra; Wita Ramadhanti; Eliada Herwiyanti; Pretisila Kartika Putri
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 28 No 1 (2021): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2021.28.01.3093

Abstract

Kebijakan dan operasional suatu perusahaan menjadi hal yang sangat penting bagi kelangsungan suatu perusahaan. Sudah bukan rahasia lagi bahwa manajer suatu perusahaan biasanya adalah orang-orang yang masih mempunyai hubungan keluarga dengan pemilik perusahaan. Tentu keputusan ini bukan semata masalah kepercayaan antara pemilik terhadap keluarganya, tetapi juga karena perspektif keluarga yang memandang perusahaan sebagai aset keluarga yang harus diteruskan kepada generasi berikutnya. Oleh karena itu, unsur keluarga bisa berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan dan operasional perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh family ownership terhadap kinerja perusahaan melalui corporate social responsibility. Populasi dalam penelitian ini adalah seluruh perusahaan industri sektor infrastruktur, utilitas dan transportasi serta industri properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode tahun 2018. Penggunaan teknik purposive sampling menghasilkan 65 family business yang digunakan sebagai sampel dalam penelitian ini. Hasil analisis data dengan menggunakan Partial Least Square (PLS) 3.0 menunjukkan bahwa: (1) Family ownership berpengaruh positif dan signifikan terhadap kinerja perusahaan; (2) Family Ownership berpengaruh positif dan signifikan terhadap corporate social responsibility; (3) Corporate social responsibility memediasi pengaruh family ownership terhadap kinerja perusahaan keluarga. Hasil penelitian memberikan alternatif struktur kepemilikan bagi perusahaan untuk menghadapi tantangan revolusi industri 4.0 dan rekomendasi bagi family business dalam menganalisis komponen-komponen yang dapat mempengaruhi kinerja perusahaan.
Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency Faizal Kurniawan; Eliada Herwiyanti; Bambang Setyobudi Irianto
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 2 (2020): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2020.27.2.2141

Abstract

Financial literacy, accounting literacy, and transactional leadership style are needed by the owners for sustainability of their business, especially for MSME sector. The good level of the financing and leadership is the sucess key to maintain the sustainability of the business. Whether financial literacy, accounting literacy, and transactional leadership style can influence the sustainability in muffler industry Purbalingga? This research analyze were performed with a quantitative descriptive method, that is based on the questionnaire and interviews with respondent. The object of this research is MSMEs muffler industry in Purbalingga. The total sample in this research are 76 sample from the population 166 industry spread in 6 subdistrict in Purbalingga. The result of this research indicate that the financial literacy, accounting literacy and transactional leadership style have a positive effect to the sustainability of muffler industry. The good financial literacy tend to be able to make a good business plan and decisions. Having good accounting literacy in the business tend to be able to produce the good financial standart report, the quality of the financial standard report can help the business to get investment and loan. The good implementation leadership style can help the business sustainability.
Co-Authors AA Sudharmawan, AA Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Octisari, Sully Kemala Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pratapa, Agung Pretisila Kartika Putri Probo Hardini PUJI LESTARI Puji Lestari Puji, Puji Purnama, Dendi Purwoko, Agus Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna Warsidi Warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand