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All Journal Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Scientia RELEVAN : Jurnal Riset Akuntansi
Sri Irviati Wahyoeni
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Economics, Econometrics & Finance Education Mathematics Other

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ANALYSIS OF THE MARKET LEADERSHIP ORIENTATION, INNOVATION STRATEGY AND BUSINESS PERFORMANCE Setiarini Setiarini; Sri Irviati Wahyoeni; Iha Haryani Hatta; Widarto Rachbini
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 1 No 2 (2020): Vol. 01 No. 02 Januari 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v1i2.28

Abstract

The Small Medium Enterprise (SME) Indonesia is able to absorb the largest of labor, therefore needs to support continuation through the achievement of optimal business performance. The Purpose of Research Analysis Market Orientation Leadership, Innovation Strategy and Business Performance (Study case SME in Jakata) has analysis the variable influence among of Market Orientation Leadership, Innovation Strategy and Business Performance. The population of this research are home industry SME in Jakarta, Data collection through surveys with respondents re-elected as many as 162 purposive perpetrators of SME. The respondent’s data has analyzed in Structural Equation Modeling (SEM), Lisrel’s program. The results of the study as follows: The market orientation leadership influence to Innovation Strategy. The Variables of market orientation leadership and innovation strategy influence partial to business performance. The Innovation Strategy as the intervening as variables on the orientation market leadership and business performance variables.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Josslyn Koven; Yetty Murni; Sri Irviati Wahyoeni
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 2 (2022): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.678 KB) | DOI: 10.35814/relevan.v2i2.3431

Abstract

Kata kunci: Pengalaman kerja, tekanan klien, reputasi kantor akuntan publik, akuntabilitas, dan kualitas audit. Laporan keuangan yang telah diaudit oleh akuntan publik lebih dapat dipercaya dibandingkan dengan laporan keuangan yang tidak atau belum diaudit. Dalam melakukan audit laporan keuangan klien telah memperoleh kepercayaan penuh dari klien dan pemakai laporan keuangan. Dalam melakukan proses audit, penyedia jasa akuntan publik harus mematuhi setiap standar yang berlaku di Indonesia. Akibat dari beberapa kasus yang melibatkan auditor kepercayaan publik terhadap pengguna jasanya mulai menurun. Tujuan dari penelitian ini adalah menganalisis pengaruh pengalaman kerja, tekanan klien, reputasi KAP, akuntabilitas terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja di kantor akuntan publik di Jakarta dan Depok diperoleh 33 responden dalam penelitian ini. Dalam penelitian dilakukan pengujian uji kelayakan model dan uji F. Dan diperoleh hasil pengalaman kerja tidak berpengaruh terhadap kualitas audit, tekanan klien berpengaruh terhadap kualitas audit, reputasi KAP tidak berpengaruh terhadap kualitas audit dan akuntabilitas berpengaruh terhadap kualitas audit.
THE INFLUENCE INTELLECTUAL CAPITAL, ASSET GROWTH, AND BANKING FINANCIAL PERFORMANCE Kurnia Heriansyah; Irma Sari Permata; Sri Irviati Wahyoeni
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2047

Abstract

Successful companies are those that continue to innovate, utilize new technology and emphasize employee skills and knowledge. Banking performance does not depend on physical assets alone but on intangible assets or Intellectual Capital. The growth of assets in banking, especially customer trust in the form of third party funds which are then channeled in the form of credit and investment, which can increase banking income. This research aims to prove and analyze the influence of intellectual capital and asset growth on banking financial performance at BUMN Banks, BPD BJB-Banten, and BPD East Java. The dependent variable is banking financial performance as measured by Return On Assets for the 2015-2019 period (before the Covid 19 pandemic), while the independent variables are intellectual capital and asset growth. This quantitative research method is expanatory with secondary data obtained from banking annual reports. The research results prove that intellectual capital and asset growth have a positive effect on the financial performance of state-owned banks and BPDs for the period 2015 to 2019. Banking performance assessment also uses the business performance indicator IC VAICTM performance score ranking, which explains BNI, BRI, Bank Mandiri, and BPD East Java is in the Top performers category. BPD Banten-West Java was included in Top performers in 2015 and 2019, while in 2016, 2017, 2018 it was included in Good performers. BTN in 2019 was in the Bad performers category, while in 2015-2018 it was in the Top performers category.
Co-Authors Iha Haryani Hatta Irma Sari Permata Josslyn Koven Kurnia Heriansyah Setiarini, Setiarini Yetty Murni