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Pengaruh Strategi Kompetitif Dan Lingkungan Eksternal Pada Kinerja Umkm Di Yogyakarta Ghofat, Abdul; Sunaryo, Kunti
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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

Micro, small and enterprises (SMEs) is one of the most crucial of economic development and local communities. For driving the economy, SMEs must be able to survive in an increasingly competitive business competition. This study examines influence of the external environment and competitive strategies on performance of SMEs in Yogyakarta. Competitive strategy used in this study is Porter generic strategies are cost leadership and differentiation, while the external environment used is environment dynamism and environment hostility. Based on 106 respondents who responded to the questionnaire, the results showed that cost leadership affects the performance of SMEs in Yogyakarta, but differentiation strategy doesnât effect on the performance of SMEs in Yogyakarta. Differentiation strategy doesânt effect on performance of SMEs because there is less supported by the SME workforce skilled in applying innovation to improve its performance. The other results in this study are environment dynamism is not a variable that moderates the relationship strategy to performance of SMEs, while environment hostility is variable that moderates the relationship cost leadership to performance of SMEs but is not a variable that moderates the relationship differentiation to performance of SMEs

Pengaruh Strategi Kompetitif Dan Lingkungan Eksternal Pada Kinerja Umkm Di Yogyakarta Ghofat, Abdul; Sunaryo, Kunti
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 4, No 1 (2013): Februari 2013
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v4i1.2436

Micro, small and enterprises (SMEs) is one of the most crucial of economic development and local communities. For driving the economy, SMEs must be able to survive in an increasingly competitive business competition. This study examines influence of the external environment and competitive strategies on performance of SMEs in Yogyakarta. Competitive strategy used in this study is Porter generic strategies are cost leadership and differentiation, while the external environment used is environment dynamism and environment hostility. Based on 106 respondents who responded to the questionnaire, the results showed that cost leadership affects the performance of SMEs in Yogyakarta, but differentiation strategy doesnâ€™t effect on the performance of SMEs in Yogyakarta. Differentiation strategy doesâ€™nt effect on performance of SMEs because there is less supported by the SME workforce skilled in applying innovation to improve its performance. The other results in this study are environment dynamism is not a variable that moderates the relationship strategy to performance of SMEs, while environment hostility is variable that moderates the relationship cost leadership to performance of SMEs but is not a variable that moderates the relationship differentiation to performance of SMEs

Analysis Of Financial Performance of Tourism Sector Company Before and During The Covid-19 Pandemic Tenan, Memet; Sunaryo, Kunti; Yulianti, Retno
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.2955

This study aims to analyse of financial performance of the hotel, restaurant and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic. Financial performance is measured by using the ratio of liquidity, solvency, activity and profitability. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) in 2018-2021. The population of this study is 38 companies and the number of research samples is 26 companies, which were obtained through purposive sampling in 2018-2021. The analytical method used is descriptive statistical test, data normality test, and Wilcoxon signed rank test. The results of this study show that there are differences in the liquidity ratio (CR), solvency ratio (DER), activity ratio (TATO), and profitability ratio (ROA) of hotel, restaurant and tourism subsector companies that listed on the Indonesian Stock Exchange between before and during the Covid-19 pandemic.

The Analysis of Financial Performance of Tourism Sector Company Listed on the Indonesian Stock Exchange Before and During the COVID-19 Pandemic Tenan, Memet; Sunaryo, Kunti; Yulianti, Retno
International Journal of Tourism and Hospitality in Asia Pasific Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijthap.v7i2.2955

This study aims to analyze the financial performance of the hotel, restaurant, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. Financial performance is measured by using the ratio of liquidity (CR), solvency, activity (DER), activity ratio (TATO), and profitability (ROA). The data used are secondary data obtained from the official website of IDX in 2018-2021. The population of this study is 38 companies and the number of research samples is 26 companies, which were obtained through purposive sampling in 2018-2021. The analytical method used is descriptive statistical test, data normality test, and Wilcoxon signed rank test. The results of this study show that CR and DER both increased during the pandemic compared to before, while TATO and ROA decreased. The decline in TATO is attributed to inefficient asset allocation, and the lower ROA is due to ongoing operating costs during the pandemic. In summary, there are differences in CR, DER, TATO, and ROA of hotel, restaurant, and tourism subsector companies that are listed on the IDX between before and during the COVID-19 pandemic.

The Role of Soft Skills in Mediating the Relationship between Risk Management Competency and Work Readiness Zuhrohtun, Zuhrohtun; Sunaryo, Kunti; Astuti, Sri; Susanto, Heri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243013

This study aims to investigate the impact of soft skills in mediating the relationship between risk management competence and job readiness in students in Yogyakarta. The independent campus learning program is expected to be able to bridge students in preparing for their future. One of the curricula in universities, especially accounting majors, is related to understanding risk management competencies. This analysis is carried out on students majoring in accounting who have obtained lessons related to risk management. This study used random sampling through data collection. Warp PLS is used as an analysis model using path analysis. Organizational risk management, process risk management and standard risk management are the three components used in this study. This study provides empirical evidence that only process risk management can affect soft skills but cannot directly affect student job readiness but process risk management competencies can affect student job readiness if mediated by soft skills. This research provides input to universities to improve the soft skills of prospective graduates so that they have better job readiness

Factors Influencing Oil Palm Plantation Companies’ Disclosure of Biological Assets Nugroho, Tio Sandela; Sunaryo, Kunti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3649

Complete regulations regarding biological assets are contained in the PSAK 69 Statement which adopts the provisions of IAS 41. This research aims to provide empirical evidence regarding the influence of biological asset intensity, growth, public ownership, type of public accounting firm (KAP), and internationalization level on biological asset disclosure. The population in this study were oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2022. The sample was selected using a purposive sampling method, and from the specified criteria, 14 companies were selected with a total of 70 observation data. This research is a quantitative study using secondary data, which is then analyzed using the multiple regression method. The research results show that the intensity of biological assets has a positive effect, while the level of internationalization has a negative effect on the disclosure of biological assets in oil palm plantation companies listed on the IDX in 2018-2022. However, the variables of company growth, public ownership, and type of KAP had no effect on the disclosure of biological assets in oil palm plantation companies in that period. This research implies that oil palm plantation companies with higher biological asset intensity are more likely to disclose biological assets, while internationalization negatively impacts such disclosure practices.

The role of risk management and good governance to detect fraud financial reporting Sunaryo, Kunti; Astuti, Sri; Zuhrohtun, Zuhrohtun
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art4

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.

FACTORS AFFECTING TAXPAYER COMPLIANCE IN PAYING MOTOR VEHICLE TAXES IN KULON PROGO: FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KULON PROGO Nastiti, Yola Arinda; Yulianti, Retno; Sunaryo, Kunti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.326-339

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, the drive thru Samsat system, progresive tax rates, and socialization of taxation on taxpayer compliance in paying motor vehicle taxes. This research was carried out at SAMSAT Kulon Progo, precisely in Kapanewon Sentolo. The number of samples in this study were 110 respondents with the sampling method using convenience sampling. This data collection was done by distributing questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of multiple linear regression analysis, it can be seen that taxpayer awareness, tax sanctions, and tax socialization have an effect on taxpayer compliance, while the drive thru system and progressive tax rates have no effect on motor vehicle taxpayer compliance.

The Role of Soft Skills in Mediating the Relationship between Risk Management Competency and Work Readiness Zuhrohtun, Zuhrohtun; Sunaryo, Kunti; Astuti, Sri; Susanto, Heri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243013

This study aims to investigate the impact of soft skills in mediating the relationship between risk management competence and job readiness in students in Yogyakarta. The independent campus learning program is expected to be able to bridge students in preparing for their future. One of the curricula in universities, especially accounting majors, is related to understanding risk management competencies. This analysis is carried out on students majoring in accounting who have obtained lessons related to risk management. This study used random sampling through data collection. Warp PLS is used as an analysis model using path analysis. Organizational risk management, process risk management and standard risk management are the three components used in this study. This study provides empirical evidence that only process risk management can affect soft skills but cannot directly affect student job readiness but process risk management competencies can affect student job readiness if mediated by soft skills. This research provides input to universities to improve the soft skills of prospective graduates so that they have better job readiness

The Role of Artificial Intelligence as a Mediator: Previous Psychological Factors and Purchase Intention Faizah, Niswatul; Sunaryo, Kunti; Ghofar, Abdul
Asia Pacific Journal of Management and Education (APJME) Vol 8, No 3 (2025): November 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v8i3.4204

This study aims to analyse the influence of psychological factors namely, subjective norm, attitude and perceived control on purchase intention through artificial intelligence (AI) in the context of e-commerce. The Theory of Planned Behaviour (TPB) and the Technology Acceptance Model (TAM) are used to explain the relationship between these psychological variables and the acceptance of AI technology. Data were analysed using the structural equation modelling-partial least squares (SEM-PLS) method. The results showed that subjective norms and perceived control significantly and positively affected both AI and purchase intention, directly and through AI mediation. However, attitude had no significant effect on AI or purchase intention through AI. These findings make a theoretical contribution by expanding the application of TPB and TAM in the context of AI-based technology, while also providing e-commerce companies with practical insights to enhance user experience through AI-based personalisation

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