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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Sari Indah Oktanti Sembiring
FEB UNILA
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN Sari Indah Oktanti Sembiring; Mega Metalia
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (997.411 KB) | DOI: 10.23960/jak.v24i1.117

Abstract

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.
PENERAPAN STRATEGI BERSAING UMKM DAN IMPLIKASINYA TERHADAP KINERJA USAHA Sari Indah Oktanti Sembiring
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1102.47 KB) | DOI: 10.23960/jak.v25i1.241

Abstract

SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation
Co-Authors Mega Metalia, Mega