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All Journal IJBE (Integrated Journal of Business and Economics) Society Studi Akuntansi dan Bisnis Indonesia Riset Akuntansi dan Bisnis Indonesia
Erita Rosalina
Universitas Bangka Belitung
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Effect of Entrepreneurship Learning on Interest in Entrepreneurship (Case Study in Management, Accounting, and Sociology Student, University of Bangka Belitung) Mrs Christianingrum; Erita Rosalina
Integrated Journal of Business and Economics (IJBE) Vol 1, No 1 (2017): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.024 KB)

Abstract

This study aims to determine the influence of entrepreneurship learning on entrepreneurship interests (case study on student management, accounting and sociology, University of Bangka Belitung). This study is expected to be useful and provide an idea of the extent to which entrepreneurial learning can affect interest to entrepreneurship. To foster entrepreneurship interest in the students, lecturers are expected to be able to provide entrepreneurial learning that is able to make students interested in doing entrepreneurship activities. Through entrepreneurial learning, students are invited and directed to be able to open their insights about how entrepreneurial means. Because entrepreneurship can be a potential to be able to provide a good life on the current world job conditions. Objects in this study were 76 students consisting of students of Management, Accounting and Sociology. The research method using Simple Linear Regression Analysis Method to perform data analysis. The results showed that learning Entrepreneurship gives a positive influence to cultivate interest in entrepreneurship.
PERFORMANCE OF MICRO SMALL MEDIUM ENTERPRISES (MSMEs) IN SUPPORTING THE TOURISM SECTOR Erita Rosalina; Nanang Wahyudin
Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.58 KB) | DOI: 10.33019/ijbe.v5i2.371

Abstract

This research is about measuring the performance of MSMEs with a balanced scorecard using four perspectives, financial perspective, customer perspective, internal business perspective, learning, and growth perspective. This study will distribute questionnaires to 100 samples of small and medium industries in Pangkalpinang. Based on the results of the balanced scorecard, it is seen from a financial perspective, a customer perspective, an internal business process perspective, a learning, and growth perspective. From the results, it was found that the MSME business actors in Pangkalpinang were in the range of 0-30 million on average, none of which was above 30 million profit. The number of new customers at MSME business stores in Pangkalpinang averaged in the range of 50-60 people during 2019, while for the number of customers from the beginning to the beginning of 2019 the average was in the range of 100-300 people. From the perspective of internal business processes carried out by each MSME business cluster, they provide good services and facilities to customers. Business actors provide the best for customer convenience so that customers are satisfied when making transactions at their place. The learning and growth perspective carried out by each MSME business cluster during 2019 has never increased the skills of its employees so that the absence of training provided cannot have an impact on improving employee work attitudes.
Intellectual Capital dalam Persepsi Nasabah pada Perbankan Syariah di PangkalpinangIntellectual Capital dalam Persepsi Nasabah pada Perbankan Syariah di Pangkalpinang: Intellectual Capital in Customer’s Perception of Sharia Banking in Pangkalpinang Nizwan Zukhri; Sri Rahayu; Hidayati Hidayati; Erita Rosalina
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.245

Abstract

This study investigates the influence of intellectual capital with the dimensions of Human Assets (HC), Structural Capital (SC), and Relationships (RC) on banking performance in the perceptions of customers on Syariah Bank in Pangkalpinang. The choice of method in this research is quantitative with the target of five Sharia banks in Pangkalpinang, namely Bank Syariah Mandiri, BRI Syariah, Bank SumselBabel Syariah, and Bank Muamalat. There were 20 questionnaires distributed in each Sharia bank. The measuring instrument used to calculate the variables is Structure Equation Modeling (SEM). The path coefficient value data processing or path coefficient bootstrapping analysis with the direction of the relationship obtained the human asset variable (HC) results, showing a positive number of 0.361. The structural capital variable (SC) shows a positive number of 0.436, the human asset variable (HC), and the capital variable structural (SC) has a positive effect on banking performance. For the relation variable (RC), the original value showed a positive number of 0.076. The t-statistic value was smaller than the t-value, 0.704 <1.96 so that the relationship variable had no positive effect on banking performance.
Internal Control, HR Competence, and PNBP Financial Reporting Reliability in South Bangka Agencies Lusi Anggraini; Erita Rosalina; Wenni Anggita
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.492

Abstract

Purpose: The purpose of this study is to examine how internal control and Human Resource (HR) competency affect the accuracy of Non-Tax State Revenue (PNBP) financial reporting at the Ministry of Religious Affairs Office of South Bangka Regency and the Land Office (ATR/BPN). Methodology: This quantitative survey involved 56 participants. Data were analyzed using validity, reliability, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination, based on stewardship theory. Results: Internal control positively and significantly affects PNBP financial reporting reliability, whereas HR competence has no significant partial effect. Simultaneously, both variables significantly influenced reporting reliability, with an Adjusted R² of 0.780. Conclusions: Internal control is the dominant factor in improving PNBP financial reporting reliability, while both variables jointly explain 78% of the variation in central government vertical agencies in South Bangka Regency. Limitations: Only two central government vertical agencies in South Bangka Regency participated in this survey, which had a small sample size (56 respondents). Contribution: This study contributes to the development of public sector accounting research in the context of PNBP management, while also providing practical input for government agencies and policymakers to strengthen internal control and HR competence to produce reliable and accountable PNBP financial reporting.
The Effects of Financial Inclusion and Financial Literacy on MSMEs' Financial Performance in Belitung Syafrina Nafla Amalia; Erita Rosalina; Wenni Anggita
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.455

Abstract

ABSTRACT Purpose: The purpose of this study is to examine how financial inclusion and financial literacy affect MSMEs' financial performance in Belitung. Additionally, it aims to determine how each variable contributes to long-term gains in corporate performance. Methodology/approach: This study uses a survey method as part of a quantitative approach. A selective sample of 100 MSME operators in Belitung provided the data. A questionnaire based on measures of financial performance, financial inclusion, and financial literacy served as the research tool. Multiple linear regression analysis was then performed on the collected data using SPSS software. Results/findings: The study's findings show that financial literacy significantly and favourably affects MSMEs' financial performance in Belitung. In the meantime, it doesn't seem like financial inclusion significantly affects MSMEs' financial performance. Conclusions: These results suggest that enhancing MSME owners' financial success is mostly dependent on their capacity to comprehend and manage their finances. However, the ability to use formal financial services efficiently is a prerequisite for their direct influence. Limitations: The results of this study cannot yet be widely applied because it is restricted to a sample of 100 MSME operators in Belitung and only employs two independent variables. Contribution: This study offers empirical proof of the significance of financial inclusion and financial literacy in enhancing MSMEs' financial performance at the regional level. Keywords: financial literacy; financial inclusion; financial performance; MSMEs
Impact of Independent Commissioner Proportion and Leverage on Financial Performance of Indonesian Consumer Non-Cyclicals Sonia Yudiska; Erita Rosalina; Yanto Yanto
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 1 (2026): February
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i1.464

Abstract

Purpose: This study examines the effect of independent commissioner proportion and leverage on the financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. In this study, financial performance is measured using ROE. Methodology: This study employs a quantitative approach using secondary data from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was performed using panel data regression techniques with EViews 12 software to examine the effects of the independent variables on financial performance. Results: The findings show that leverage has a negative and significant effect on ROE, indicated by prob (0.0001). Meanwhile, the percentage of independent commissioners has no significant relationship, as shown by prob (0.8454). Conclusions: This study concludes that leverage is an important factor affecting financial performance, while the proportion of independent commissioners has no significant influence on ROE. Limitations: This study is limited to consumer non-cyclicals companies listed on the IDX and only examines two independent variables during the 2020–2024 period. Contribution: This study provides empirical information about the factors influencing financial performance and contributes to the development of corporate governance and financial management literature in Indonesia.
Co-Authors Christianingrum Hidayati Hidayati Lusi Anggraini Nanang Wahyudin Nizwan Zukhri Sonia Yudiska Sri Rahayu Syafrina Nafla Amalia Wenni Anggita, Wenni Yanto Yanto