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Interplay of Economics, Entrepreneurship, and Auditing: Unveiling Financial Accountability and Performance in Business Ventures Trinandari Prasetyo Nugrahanti; Eva Andriani; Jamaluddin Majid; Muhammad Syafri; Samalua Waoma
West Science Journal Economic and Entrepreneurship Vol. 1 No. 08 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i03.159

Abstract

This research delves into the complex interplay between economics, entrepreneurship, and auditing within the context of Micro, Small, and Medium-sized Enterprises (MSMEs) in West Java, Indonesia. The study focuses on uncovering the effects of these interactions on accountability mechanisms and financial performance. Employing a mixed-methods approach, the research integrates quantitative survey data with qualitative interview insights. The quantitative phase involves a structured survey to explore relationships, while the qualitative phase offers deeper insights from key stakeholders. The findings reveal the mediating role of accountability in the relationship between entrepreneurship and financial performance. Auditing practices emerge as strategic tools for promoting transparency and indirectly enhancing financial outcomes. Contextual factors, such as West Java's entrepreneurial ecosystem, contribute to shaping these interactions. The insights offer practical implications for policymakers, practitioners, and stakeholders to foster sustainable growth and accountability in the MSME sector.
The Role of the Minister of Tourism and Creative Economy in Encouraging Innovation and Entrepreneurial Networks in the Creative Economy Sector in Indonesia Erny Rachmawati; Jamaluddin Majid; Chevy Herli Sumerli A.; Roosganda Elizabeth
West Science Journal Economic and Entrepreneurship Vol. 1 No. 09 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i09.218

Abstract

The creative economy has become a driving force for economic growth and cultural development in Indonesia, with the Minister of Tourism and Creative Economy at the forefront of shaping policies and initiatives to support this sector. This research employs a mixed-methods approach, combining quantitative survey data and qualitative insights from in-depth interviews, to explore the Minister's role in encouraging innovation and entrepreneurial networks in the creative economy. The findings reveal a generally positive perception of the Minister's policies, with stakeholders acknowledging their effectiveness in promoting innovation and entrepreneurial networks. Networking and collaboration initiatives facilitated by the Minister are seen as instrumental in fostering connections within the sector. While challenges exist, including the need for enhanced funding accessibility and intellectual property protection, they present opportunities for policy improvement. The study contributes to a nuanced understanding of the Minister's impact and offers policy recommendations to further enhance the growth and sustainability of the creative economy in Indonesia.
The Role of E-Commerce Use, Capital Availability and Business Training on Performance of Small Medium Enterprise (SMEs) in Indonesia Fahrina Mustafa; Tri Febrina Melinda; Tri Yusnanto; Arief Yanto Rukmana; Jamaluddin Majid
MALCOM: Indonesian Journal of Machine Learning and Computer Science Vol. 3 No. 2 (2023): MALCOM October 2023
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/malcom.v3i2.924

Abstract

This study aims to determine whether the simultaneous use of finance, business training, and e-commerce has a favorable and significant impact on microbusiness revenue. Multiple linear regression is being used in this quantitative research approach. The people who participate in microbusinesses and have received business training make up the population of this study. Purposive sampling, a non-probability sample technique, and a total of 100 respondents make up the approach employed in this study. The questions for this study were made available and directly completed by respondents using Google Forms. The Likert scale was employed by the author as a measurement in this study. The usage of e-commerce has a good and considerable impact on microbusiness income, according to the research findings. Microbusiness income is significantly and favorably impacted by capital. Microbusiness income is significantly and favorably affected by enterprise training. Microbusiness revenue benefits significantly and positively from the usage of e-commerce, financing, and business training all at once. 52% of microbusiness income is impacted by the usage of e-commerce, financing, and enterprise training. The other 48%, meanwhile, was affected by things unrelated to this study.
Pengaruh Volatilitas Penjualan Dan Siklus Operasi Terhadap Persistensi Laba Melalui Non Discretionary Accrual (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar di BEI Tahun 2016-2020) Naslia Naslia; Jamaluddin Majid; Namla Elfa Syariati
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d1

Abstract

This study aims to examine the effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals in property and real and estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is a quantitative research with a comparative causality approach. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange with purposive sampling technique. The data used in this study is secondary data which is accessed through www.idx.co.id. Data analysis uses path analysis and uses the Sobel test to examine the indirect effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals. The results showed that sales volatility had no effect on non-discretionary accruals, while the operating cycle had an effect on non-discretionary accruals, sales volatility and the operating cycle had an effect on earnings persistence and non-discretionary accruals had an effect on earnings persistence. Meanwhile, the results of the indirect or mediating effect test show that non-discretionary accruals are only able to mediate the operating cycle on earnings persistence
Analysis Of The Influence Of Foreign Capital Investment, Exports, Imports And Foreign Debt On Foreign Exchange Reserves Of Asean Countries Abdul Rasyid; Eva Yuniarti Utami; Jamaluddin Majid; Prety Diawati; Erasma
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1632

Abstract

Because a country lacks the resources necessary to meet its own demands due to a lack of resources, international trade is today essential to a country's development. This fact cannot be disputed. To gain what is required to quicken the country's development operations, support or cooperation with other nations that have benefits or superior resources is therefore required. This study examines how foreign debt, imports, exports, and foreign direct investment (FDI) affect foreign exchange reserves. The Random Effect Model (REM) was used in this study's panel data analysis with research samples from ASEAN's emerging nations, including the Philippines, Indonesia, Cambodia, Laos, Malaysia, Myanmar, Thailand, and Vietnam, from 2017 to 2022. The study's findings indicate that while imports have a negative and major impact on the economy, exports and foreign debt have a partially positive and large impact. FDI, nevertheless, has a negligible and unimportant impact. Foreign debt, FDI, imports, and exports all have an impact on foreign exchange reserves simultaneously.
MEMAKNAI SELF ESTEEM DENGAN NILAI BUDAYA PASSEMANDARAN DALAM MENCEGAH PERILAKU AUDIT DISFUNGSIONAL Majid, Jamaluddin
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.43

Abstract

Self-esteem is a person's self-confidence that is very decisive about their abilities. The purpose of the study to interpret the behavior of Auditors who have high self-esteem must be based on the value of personal independence because the auditor will have good control in the community. An auditor who has passemandaran culture in itself would be an auditor who has the courage and firmness, but remain prudent in the assignment. The values of passemandaran can be a reference in accepting outside influences and the passemandaran acceptable value as a guide in the fight against unethical behavior especially deviant behavior in the audit assignment. The essence of Passemandaran value is the peak value contained in Ponna Tallu atonganan (three basic policies) consisting of: (1) Mesa Ponge' pallangga (aspect of divinity), (2) Da'duatassisara' (aspects of law and democracy), and (3) Tallu tammalaesang (economic, justice aspect and the aspect of unity).
The The Role of the OCEAN Personality Model in Moderating the Determinants on the Quality of Local Budget Utilization Rizka Amaliah; Majid, Jamaluddin; Syariati, Namla Elfa
Income Journal: Accounting, Management and Economic Research Vol 2 No 2 (2023): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i2.38

Abstract

This study aims to determine the effect of human resource competence, organizational culture, and internal control on the quality of budget utilization with the OCEAN personality model as a moderating variable at the Makassar Public Health Center. This research method is quantitative with a descriptive approach. The population and sample in this study were financial managers at the Makassar Public Health Center. The sampling technique used was purposive sampling. Respondents in this study were financial managers at health centers in 15 districts of Makassar City. The data used in this study is primary data obtained from respondents through a questionnaire survey. This study uses multiple linear regression analysis and moderated regression analysis (MRA) with an analytical approach. The results showed that the competence of human resources, organizational culture, and internal control affect the quality of budget utilization. Furthermore, the OCEAN personality model is able to moderate the competence of human resources and organizational culture on the quality of budget utilization, while the OCEAN personality model is not able to moderate internal control over the quality of budget utilization.
Application of the Unified Theory of Acceptance and Use of Technology Approach to Analyze User Acceptance of Digital Banking Services Anindya Pangestika, Mirza; Soleh; Majid, Jamaluddin; Wildan Nuryanto, Uli; Hadi, Syamsul
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.495

Abstract

The Purpose Of This Study Is To Ascertain The Degree Of User Acceptance Of Digital Banks And To Test Theories On The Variables That Affect Users' Approval Of These Financial Institutions. This Research Employs A Quantitative Methodology. Questionnaires, observations, and a literature review are used to gather data for this study. The Jabodetabek Area's digital bank customers make up the research population. Purposive Sampling Was The Method Utilized For This Study, And There Were 100 Respondents In All. Statistical Analysis And Demographic Analysis Make Up Data Analysis. The Researcher Conducted Demographic Analysis Using Microsoft Excel And Performed Statistical Analysis By Analyzing The Outer And Inner Models With The PLS-SEM Approach Using Smartpls. The Research Results Showed That The Behavioral Intention Variable Showed An Influence Of 80%, While The Use Behavior Variable Had An Influence Of 70%. Furthermore, The Factors Or Variables That Influence The Behavioral Intention Of Digital Bank Users Include Social Influence, Price Value, Perceived Credibility, Self-Efficacy, Facilitating Conditions, And Habit. Meanwhile, Factors Or Variables That Influence The Use Behavior Of Digital Bank Users Involve Facilitating Conditions, Habit, And Behavioral Intention. With Most Hypotheses Accepted, This Research Makes A Positive Contribution To Understanding The Factors That Influence User Acceptance Of Digital Banks.
Analysis of The Influence of Digital Perceived Value, Digital Perceived Quality and Brand Image on Intention to Return Visits of Tourists in Indonesia Maksimilianus Gai, Ardiyanto; Majid, Jamaluddin; Risdwiyanto, Andriya; Alvionita Paru, Maria; Effendy, Femmy
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.507

Abstract

The purpose of this study is to examine how visitor satisfaction, which affects their intention to return to tourist destinations, is influenced by perceived quality, destination image, and perceived value. Researchers employed a conclusive research design in this study. The judgmental sampling approach is a non-probability sampling methodology that was employed by the researcher. 100 people made up the study's sample. The major data used in this study came from the responses to questionnaires that were distributed. In this study, structural equation modeling is employed. It is clear from the analysis's findings that travelers' perceptions of a destination's quality, value, contentment, and likelihood to return are significantly influenced by its image. Travelers' perceived quality, perceived value, level of satisfaction, and inclination to return are all positively correlated with the destination's image. Perceived quality also significantly positively affects satisfaction, perceived value, and inclination to return. Perceived value also significantly positively affects satisfaction and the desire to return. The inclination to return is significantly positively impacted by satisfaction as well. These findings suggest that in order to boost visitor happiness and loyalty toward tourism attractions, destination management must focus on and enhance destination image, service quality, and perceived value.
Comparative Analysis of Financial Management Models in Developed and Developing Countries Andhayani, Atik; Arifin, Agus Zainul; Baihaqi, Baihaqi; Majid, Jamaluddin; Fahrudin, Fahrudin
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1284

Abstract

Given the fundamental differences in economic structure, fiscal policy, and financial regulation between developed and developing countries, research on financial management models in both countries is very important. The aim of this research is to study and compare financial management models in developed and developing countries. Specific objectives include determining the main components of financial management models used in developed and developing countries, evaluating the factors that influence financial management performance in both groups of countries, evaluating how these different models impact economic stability and economic growth, and providing appropriate policy recommendations. can be applied to improve state financial management. This research uses both qualitative and quantitative approaches. Qualitative data was obtained through in-depth literature research on the theory and practice of financial management in developed and developing countries, and quantitative data was obtained through secondary data analysis from reports of international financial institutions, state financial reports and economic statistics. The effectiveness of financial management is strongly influenced by variables such as political stability, level of corruption, and institutional capacity. Developing countries face problems in terms of market credibility and trust, while developed countries have strong regulatory frameworks and easier access to international financial markets. This study finds that financial management models in developed and developing countries differ significantly, and that various economic, political and institutional components influence these differences. Countries that have better financial structures and more consistent policies tend to be better at managing their finances.
Co-Authors A., Chevy Herli Sumerli Abdul Rasyid Aditya, Roby Ahmad Efendi Alfian Fani Alfiani Alfiani, Alfiani Alvionita Paru, Maria Ameliyani, Rizki Amir, Muh Ikraam Sayyid Andi Ruslan Andi Wawo Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Arsyad, Kamaruddin Asse, Ambo ASTRINA TAHANG Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Dhety Chusumastuti Dian Hajra Diawati, Prety Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami Fahrudin Fahrudin Faizah, Siti Nur Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hanafi, M. Raihan Wafil Amin Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Judijanto, Loso Jumriati, Jumriati Kadir, Amiruddin Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Linda Lidyawati Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Muh. Fachrul Ryantama Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syafri, Muhammad Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapa, Nasrullah Bin Sapriadi, Nia Rahmadani Sapril Sardi Juardi Saprin Saprin, Saprin Saputra, Reza Eka Sardi Juardi, Muh. Sapril Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudiana, Urip SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin