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Keunggulan Bersaing ; Faktor-Faktor yang Mempengaruhi Dan Dampaknya pada Kinerja Selling-In Kadarningsih, Ana
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : JURNAL PENELITIAN EKONOMI DAN BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

There is fenomenal gap that amount of Indosat’s outlets have increase 41,76% in year 2007 until 2008, but Net Profit Margin have decrease 18,66 % in year 2008. Also there is research gap that competitive advantage have influence on performance sales, other research result selling-in performance have influense on competitive advantage. The purpose of this research is to test the influences of outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability, on competitive advantage to increase selling-in performance.The samples size of this research is 123 outlets of PT. Indosat. Using the Structural Equation Modeling (SEM) that be run with AMOS software , the results shows that the outlet quality services, differentiation, company reputation, outlet quality relationship, environment adaptability have influence on competitive advantage to increase selling-in performance.Keywords : Selling-in performance, competitive advantage.
The Role of OCB as a Mediator in Improving Employees Performance Kadarningsih, Ana; Oktavia, Vicky; Ali, Amjad
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 2 Desember 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i2.11087

Abstract

Employee performance is a measure of the quality of human resources in a company, because employee performance is one important factor for the achievement of a company's goals. Employee performance can be influenced by several factors, such as training, work environment and organizational citizenship behavior (OCB). The purpose of this research is to determine the influence of training and work environment to employee’s performance with Organizational Citizenship Behavior (OCB) as the intervening. This research was conducted at the Semarang City Education Department by taking a sample of 115 respondents registered as active officials of the Semarang City Education Department. Data collection method is done through a questionnaire. Data analysis uses path analysis. The results of the study concluded that there is an influence of training and work environment on OCB, the influence of OCB on employee performance and OCB is able to mediate the relationship between training and work environment on employee performance.
Human Capital Investment: Case State-Owned Banks and Sharia Banks Ud Din, Maaz; Kadarningsih, Ana; Subagyo, Herry
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): IJIBEC VOL. 4 NO. 1 JUNE 2020
Publisher : Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.785 KB) | DOI: 10.28918/ijibec.v4i1.1979

Abstract

The objective of study is to find the influence of company size, human capital investments, and leverage on financial performance. Case studies on State-Owned Banks and State-Owned Sharia Banks in Indonesia for the 2012-2018 period. The number of samples uses in the study were four State-Owned Banks and four State-Owned Sharia Banks in Indonesia. The samples of this study were the financial report that taken from the Indonesia Stock Exchange and the Indonesia Financial Service Authority with period 2012-2018. The analysis method for this research is linear regression methods, test of classic assumption, determinant coefficient, F-test, T-test. The findings show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have a positive effect and significantly on financial performance. The results also show that human capital and leverage have no impact on financial performance in State-Owned Sharia Banks, but has size have significant effect on financial performance. Human capital investment was most variable that impact financial performance significantly in State-Owned Banks. Otherwise, size was the most significantly variable that effect financial performance in State-Owned Sharia Banks. The results show that the size and leverage variables have no significantly effect on financial performance in State-Owned Banks, while the human capital investments have positive effect and significantly on financial performance. The results also show that human capital and leverage have no significantly effect on financial performance in State-Owned Sharia Banks, but size have significantly effect on financial performance. Human capital investment is the most significant variable that influence financial performance in State-Owned Banks. Otherwise, size is the most significant variable that influence financial performance in State-Owned Sharia Banks.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI Made Gede Wirakusuma
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 13 Nomor 1 Tahun 2019
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.202 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i01.p06

Abstract

Keputusan investasi yang dibuat seorang pengusaha cenderung dipengaruhi oleh Jiwa Kewirausahaan yangdimiliki. Berbagai penelitian telah membuktikan hal tersebut, namun masih terdapat beberapa yangmenunjukkan inkonsistensi pengaruh jiwa kewirausahaan pada pembuatan keputusan investasi. Penelitianini termotivasi untuk membuktikan adanya pengetahuan akuntansi yang dimiliki oleh para pelaku bisnis/usaha mikro kecil (UMK) mempengaruhi hubungan antara jiwa kewirausahaan dan pembuatan keputusaninvestasi. Penelitian ini menggunakan kuesioner untuk memperoleh data secara langsung tentang persepsidari para pelaku UMK terkait jiwa kewirausahaan, penggunaan informasi akuntansi, dan keputusan investasi.Sejumlah 98 orang pelaku UMK sebagai sampel penelitian untuk selanjutnya dianalisis menggunakan regresimoderasian untuk membuktikan adanya penggunaan informasi akuntansi memoderasi pengaruh jiwakewirausaan pada pembuatan keputusan investasi. Penggunaan pengetahuan akuntansi oleh pelaku UMKterbukti memperkuat pengaruh jiwa kewirausahaan pada pembuatan keputusan investasi, hal ini berartipemahaman informasi akuntansi yang dimiliki para pelaku UMK, memudahkan para pelaku UMK dalammembuat keputusan investasi. Penelitian ini membuktikan bahwa selain jiwa kewirausahaan yang harus adapada diri seorang pelaku UMK, pemahaman informasi akuntansi merupakan hal yang sangat dibutuhkandalam pembuatan keputusan investasi.Kata kunci: pengetahuan akuntansi, jiwa kewirausahaan, pembuatan keputusan investasi.
The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability Made Gede WIRAKUSUMA; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 1 (2022): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i1.124

Abstract

This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state. The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability.
FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS I Made Ryan Ananta Putra; Made Gede Wirakusuma
Integrated Journal of Business and Economics (IJBE) Vol 6, No 2 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.933 KB) | DOI: 10.33019/ijbe.v6i2.407

Abstract

The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participant observation, thru www.idx.co.identity. The records analysis method used is MRA. The consequences show that firm size isn't a moderator of the effect of profitability on audit delay and firm length is capable of moderate the effect of leverage on audit postpone. The studies implication is that businesses with strong internals supply a tremendous signal and replicate that the employer complies with policies.
Pengaruh Ketepatwaktuan Publikasi Laporan Keuangan Terhadap Kandungan Kualitas Informasi Laba Akuntansi di Pasar Modal Indonesia made gede wirakusuma
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.195

Abstract

The main objective of this research is to investigate the effect of timeliness on the information quality of accounting earnings. In addition, the study also examines the effect of  timeliness differences on the information content of accounting earnings. I use two measures of timeliness: absolute timeliness and relative timeliness. Absolute timeliness is defined as (1) the length of reporting delay since the reporting date of financial statement and (2) the length of reporting delay since the date of the report signed by the independent auditor but it is still under the time allowed by the authority (BAPEPAM). On the other hands, relative timeliness is defined as (1) the difference between the length of reporting delay of current and previous report, or (2) weighted scores of the difference between the length of reporting delay of current and previous report.  The length of reporting delay is measured by the number of day toward the deadline date set by market authority (BAPEPAM).  Thus, the higher the number of day toward the deadline means that firms publish their report more timely. Using 122 company’s audited annual financial statement from the period of 2003 to 2005, the study shows that timeliness, particularly absolut timeliness, is positively associated with the information quality of accounting earnings suggesting that delaying publication of financial report will decrease the quality of information content. In addition, the study also finds that consistent with previous studies, other factors such as risk, market to book value, capital structure, and size together determine the quality of information of accounting earning. The result of the study should be of interest to the market authority, BAPEPAM in particular, to put efforts to increase the value relevance of accounting information by increasing the timeliness.
The Effect of Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable Made Ayu Prilla Winda Puspita; Ni Made Dwi Ratnadi; Made Gede Wirakusuma; Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5794

Abstract

The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
Faktor Penerimaan dan Penggunaan Siswaskeudes oleh Pengawas Keuangan Desa Putu Widiantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; Putu Agus Ardiana
JELIKU (Jurnal Elektronik Ilmu Komputer Udayana) Vol 13 No 1 (2024): JELIKU Volume 13 No 1, August 2024
Publisher : Informatics Department, Faculty of Mathematics and Natural Sciences, Udayana University

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Abstract

This research investigates the factors influencing the acceptance and use of the Village Financial Monitoring System (Siswaskeudes) application by village financial supervisors. Utilizing an interpretive approach and hermeneutic phenomenology, the study aims to understand supervisors' experiences and perceptions regarding the usefulness and ease of use of Siswaskeudes. Data were collected through in-depth interviews with five informants from the Denpasar City Inspectorate. The findings indicate that perceived usefulness, ease of use, attitudes toward behavior, subjective norms, and perceived behavioral control are crucial in determining application usage. Most informants found Siswaskeudes to facilitate easier data access and enhance work efficiency, despite identifying initial use challenges and the need for further development. Compliance with legal regulations, reflected in subjective norms, is a primary driver of the application's use. This research recommends ongoing development, training, regular monitoring, team support, and security enhancements to boost Siswaskeudes' acceptance and usage. Future research should explore user satisfaction using quantitative approaches with the Technology Acceptance Model (TAM) and consider additional variables such as security and cost savings.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) Pratama, Arif Yuda Nur; Kadarningsih, Ana
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.261

Abstract

This study aims to determine the impact of financial ratios on financial performance of companies listed on JII for the 2016-2020 period. The financial ratios used in this study include Liquidity Ratios proxied by Current Ratio (CR), Leverage Ratios proxied by Debt to Equity Ratio (DER), Activity Ratios proxied by Total Asset Turnover (TATO), and Financial Performance as proxied by Return On Assets (ROA). This research is a type of quantitative research. The type of data used in this research is secondary data. The source of the data obtained in the study comes from financial reports that can be accessed through www.idx.co.id and the company`s official website. The population used in this study are companies registered with JII totally 43 companies. The sample used is 25 companies with purposive sampling method. The analytical method used is descriptive statistical test, correlation analysis, classical assumption test, multiple linear regression test, determination test and T test using the SPSS version 24 test tool. The results of the study can be partially formulated that the Current Ratio (CR) variable has no effect to Return On Assets (ROA). Meanwhile, Debt to Equity Ratio (DER) have negative significantly effect and Total Asset Turnover (TATO) have a significant positive effect on Return On Assets (ROA).
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Anak Agung Pradnya Satya Nugraha Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gede Rudi Harta Pratama Giri Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Ayuningsih Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Kadek Piena Jayanthi Putri Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan