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Analisis Faktor Penentu Dalam Desain Sistem Pengendalian Unit Lembaga Keuangan Komala Ardiyani; Muhammad Maulidin Fachrur
Jurnal Ekonomi Dan Bisnis Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.556 KB) | DOI: 10.31941/jebi.v11i01.173

Abstract

This study examined the effect of interdependence between the units and the information asymmetry betweenthe central management and unit managers to use performance measurement unit of financial institutions anddecision delegation of authority. Data were obtained by sending questionnaires to the respondents. Therespondents of this study is the manager of the unit in the form of bank financial institutions and non-banks inthe City and County Pekalongan. Fifty (50) of the questionnaires used in data processing with the bank details of24 respondents and 26 non-bank respondents. The data is processed using multiple linear regression analysis totest the hypothesis. These results prove that the interdependence between the units significantly negativeeffect on the use of performance measurement unit shaped bank financial institutions, non-bank was notsignificant. Information asymmetry is a significant negative effect on the use of performance measurement unitshaped bank financial institutions, non-bank whereas no significant effect. Interdependence between the unitsis not significant negative towards devolution of decision authority in the form of bank financial institutions,non-bank was a significant negative effect. Information asymmetry significant positive effect on the delegationof decision authority in the form of bank financial institutions, non-bank whereas no significant effect.Keywords: Using Performance Measurement Unit; Delegation of Authority Decision On Unit; Information Asymmetry; interdependence, Financial Institutions.
Evaluasi Kinerja UMKM Ditinjau Dari Aspek Keuangan Dan Aspek Pemasaran Pasca Pandemi Covid 19 Komala Ardiyani; Amalia Ilmiani; Muhammad Maulidin Fachrur
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3552

Abstract

This study aims to provide empirical evidence regarding the importance of evaluating theperformance of MSMEs after the Covid-19 pandemic. Using financial aspects and marketingaspects, the study tries to examine the extent to which financial and marketing aspects affect theperformance of MSMEs. A total of 75 Batik SMEs domiciled in Pekalongan City participated in thisstudy. The analysis technique used is multiple linear regression with hypothesis testing.The results of the study revealed that the financial aspect and the marketing aspect contributed tothe improvement of the performance of Batik UMKM after the Covid 19 pandemic, so that theproposed hypothesis was supported. The financial aspect has a significant positive effect on theperformance of MSMEs, as well as the marketing aspect has a significant positive effect on theperformance of MSMEs.Developing countries such as Indonesia see MSMEs as a way out of poverty so it is necessary tocreate superior MSMEs so that they can compete in the global market. Great attention throughfinancial and marketing aspects can realize competitive small and medium scale industries.