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Impact of Entrepreneurship Orientation, Innovation, Market Orientation and Total Quality Management on SME Performance Raja Adri Satriawan Surya; Ulfa Afifah; Mayla Khoiriyah; Vera Oktari
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.663 KB) | DOI: 10.9744/ijobp.1.1.37-50

Abstract

Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent variable entrepreneurial orientation, innovation, market orientation affect the performance of SMEs, while the independent variable total quality management has no influence on the performance of SMEs. This research is expected to be a material consideration for making changes in business for business entities and organizations so that business performance can improve.
PEMULIHAN KEUANGAN UMKM DI MASA PANDEMI COVID-19 MELALUI PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID Raja Adri Satriawan S; Atika Zarefat; Mayla Khoiriyah; Ulfa Afifah
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64179

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Tebing Tinggi Okura, Kecamatan Rumbai Pesisir dengan merencanakan pendampingan dalam penggunaan sistem akuntansi berbasis Android mengenai proses pencatatan sampai dengan pembuatan laporan keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM). Sistem merupakan hasil ciptaan manusia, yang ditujukan untuk mempermudah pekerjaan. Dengan sistem akuntansi, maka diharapkan pencatatan pada UMKM menjadi sesuai dengan standar yang berlaku.Kegiatan pengabdian ini dilaksanakan menggunakan metode ceramah sekaligus praktik yang dilakukan langsung terkait tata cara penggunaan sistem akuntansi berbasis Android untuk UMKM. Pelatihan ini dilaksanakan dengan memberikan contoh transaksi-transaksi yang akan diinputkan pada sistem terkait masalah aset, penjualan, biaya, dan transaksi yang berkemungkinan terjadi pada kegiatan UMKM. Dengan kegiatan ini, diharapkan UMKM memiliki pembukuan yang baik, sesuai dengan aturan, serta dapat memiliki laporan keuangan yang sesuai aturan dan standar yang berlaku, serta memiliki Sumber Daya Manusia yang handal.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Chindy Pebrika Perangin-Angin; Mayla Khoiriyah; Raja Adri Satriawan; Ulfa Afifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
Pengaruh Dewan Direksi, Komite Audit, dan Kepemilikan Asing Terhadap Kinerja Keuangan Afifah, Ulfa; Gustriani, Bunga Yefita; Surya, Raja Adri Satriawan; Zarefar, Atika; Zarefar, Arumega; Khoiriyah, Mayla; Ramaiyanti, Sinta
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.7168

Abstract

This study aims to determine the effect of the board of directors, audit committee and foreign ownership on financial performance in consumer cyclicals sector companies listed on the IDX in 2014-2022. The sampling technique used purposive sampling and obtained 37 companies. This study uses quantitative data and the research method uses regression analysis using the STATA application. The results of this study indicate that the board of directors and audit committee have a positive effect on financial performance, but foreign ownership with a level of 21% has a negative effect on financial performance. The results of this study are practically useful for knowing the more in-depth functions of the independent board of directors, independent audit committee, and foreign ownership and utilizing these variables to improve the company's financial performance.
PENGARUH PROFITABILIAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SENSIVITAS INDUSTRI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND INDUSTRY SENSITIVITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT Anggara, Bayu; Surya, Raja Adri Satriawan; Azhar.L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.629-645

Abstract

A sustainability report is a report that provides information regarding a company's impact on environmental, social and economic aspects. It is hoped that this sustainability disclosure report will attract the attention of companies in global business and increase public trust and the willingness of stakeholders to invest capital in the company. because there are still many companies that have gone public but have not yet disclosed their sustainability reports. This research aims to analyze the influence of profitability, ileverage, company size, and industry sensitivity on SustainabilityiReport disclosure. In this research, there were 213 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this research was 105 manufacturing companies in 2019–2021. The analysis tool uses multiple linear regression tests. The research results show that leverage and industry sensitivity have no effect on Sustainability Report disclosure. Meanwhile, profitability and company size influence the disclosure of the Sustainability Report. In sustainability reports, disclosure has implications not only for fulfilling regulatory obligations, but can also have a significant impact on a company's reputation and relationships with stakeholders.