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PRAKTEK MANAJEMEN KEUANGAN: SEBUAH ANALISIS SURVEI PADA UMKM DI KOTA BATAM PROVINSI KEPULAUAN RIAU Yuwono, Wisnu
Jurnal Ecoment Global Vol. 5 No. 2 (2020): Edisi Agustus 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.441 KB) | DOI: 10.35908/jeg.v5i2.1011

Abstract

This study aims to identify the practical implementation of financial management and to identify the economic impact of the financial management practices on the performance of SMEs in Batam, eventually obtained the proposals of appropriate policy recommendations relating to aspects of the implementation of financial management practices. This research is descriptive analysis with case study approach in Batam, using primary data through stratified random sampling of 150 samples of SMEs. Data analysis using scoring techniques of data through SPSS version 21. The results showed that: 1) financial management practices in SMEs in Batam relatively less strong with an average value of 2,876 (scale of 5); 2) There is no significant difference between SMEs who practice financial management above average with below average against the economic impact of companies measured by the approach ROA (return on assets), but when seen from the increase in assets, 60% of SMEs conducting financial management practices above average asset value has increased; 3) The policy recommendations specifically addressed to the Office of PMP-KUKM including: a) through mentoring activities are regularly conducted every year by the Department of PMP-KUKM, b) procurement of appropriate technology system of financial accounting information for SMEs, c) motivation expansion investment for SMEs and d) to apply a minimum service standards in the field of financial management for SMEs.Keywords: SMEs, working capital, investments, financing, financial statements, accounting information systems, budgeting.
Business Risk Management Planning at Public Accounting Firm in Batam City Lau, Andy; Yuwono, Wisnu
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol. 3 No. 1 (2023): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v3i1.8510

Abstract

This research was conducted to find out the business risk management plan at the Public Accounting Firm in Batam City and can take action to prevent for minimize the risks. This study uses a descriptive contextual approach to analysis and data collection techniques in this study are interviews. Respondents who were interviewed must have knowledge and competence in related fields so that the data obtained can reflect the actual conditions. The results of this study indicate that there are 5 risks in the Public Accounting Firm in Batam City which include 4 medium risks and 1 low risk. Most of the risks that occur are caused by a lack of audit planning. Therefore, the Public Accountant Office in Batam City needs to implement a more effective and efficient audit plan to be able to prevent and minimize the risks that will occur.
Business Risk Management Planning for Junior Auditor Positions in Public Accounting Firms Antoni Ang, Meiga Putri; Yuwono, Wisnu
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol. 3 No. 1 (2023): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v3i1.8511

Abstract

The role and position of public accountants such as auditors are criticized for doubting their professionalism and independence. This condition results in the potential become high risks in KAP, the risks also affect the author who serves as a Junior Auditor at Public Accounting Firm. In this case, the author plans business risk management in the work of the Junior Auditor position to minimize the risk of material errors in doing his work. The research method uses the results of interviews and brainstorming, the results of which are used as events that become the object of research on potential risks that are likely to arise if these risks occur. The results of the event will form a risk register which will be an input in making Qualitative Risk Identification. The results of the study are 5 types of risk events and triggers that occur in Public Accountant, namely; complex transactions (high risk), uncooperative clients (medium risk), high audit schedule (medium risk), final approval audit report (medium risk), and business audit risk (medium risk).
Design and Application of Risk Management in Public Accounting Firm (KAP) Veronica, Veronica; Yuwono, Wisnu
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol. 3 No. 1 (2023): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v3i1.8512

Abstract

This study aims to design and implement risk management in Public Accounting Firms (KAP). This research combines field research and literature research. This research uses a qualitative approach and utilizes descriptive data from interviews and brainstorming to obtain field data. Literature research uses literature studies and previous research. The process of designing and implementing risk management starts from risk identification, risk analysis, risk evaluation, and risk treatment. The results of risk identification show that KAP has several risks that can result in complaints from clients, audit delays, wrong opinions, and financial losses. Risk analysis shows that 3 events are at the medium priority level and 2 events are at the low priority level. A risk evaluation was conducted and showed that 5 risk events actually at medium priority. Finally, risk response analysis shows that risks can be mitigated by mitigation and avoidance. Researchers recommend KAP and similar companies to consistently apply risk management in the audit process so that companies can reduce the adverse effects of risks or take advantage of risks in a direction that benefits the company.
ANALISA KEBIJAKAN PEMERINTAH INDONESIA TERHADAP ANCAMAN KERJA PASCA INFLASI Wirren Chang; Agnes Doraresta Khatarina Tokan; Dewi; Gladys Christiani; Mardiana Ng; Serina; Wisnu Yuwono
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i1.1057

Abstract

The increase in inflation that occurs causes the threat of unemployment in Indonesia. According to the BPS, 4.48 million Indonesians are unemployed in 2022. Cyclical unemployment is unemployment caused by a large-scale economic crisis (inflation), so many companies lay off their workers to reduce the risk of loss in a company. the. The method used in this research is literature study. The literature study method is a method that is carried out by collecting data and documents from references that are in accordance with the author's research. In this study, the authors analyze monetary policy as a government policy that can be used in overcoming the threat of post-inflation unemployment. Monetary policy is one way to reduce unemployment by increasing the money supply and reducing interest rates which will increase investment. The increasing amount of investment will increase job opportunities which in turn will reduce unemployment
How government incentives shape consumer intention to adopt electric vehicles: A study in Batam City Saputra, Suyono; Yulfiswandi, Yulfiswandi; Yuwono, Wisnu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 12 No. 4 (2024): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v12i4.36897

Abstract

This study analyzes the factors influencing the intention to purchase electric vehicles (EVs) following the implementation of financial incentives. It integrates the Theory of Planned Behavior (TPB), the Technological Acceptance Model (TAM), and extensions of TPB, including consumer knowledge, perceived risk, and financial incentives. Data were collected from 384 respondents, comprising both EV users and non-users in Batam City. The findings reveal that attitude has an insignificant effect on the intention to buy EVs, while perceived usefulness also shows an insignificant effect on attitude. In contrast, consumer knowledge and financial incentives significantly influence both attitude and purchase intention. Perceived risk negatively affects attitude and intention to buy EVs. The study highlights the need for policies providing financial incentives to consider long-term benefits for consumers to ensure sustainable adoption of EVs.
Analisis Perencanaan Manajemen Resiko Bisnis Pada Sales Marketing Otomotif Prabowo, Ilham; Yuwono, Wisnu
Jurnal Bangkit Indonesia Vol 12 No 2 (2023): Bulan Oktober 2023
Publisher : LPPM Sekolah Tinggi Teknologi Indonesia Tanjung Pinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52771/bangkitindonesia.v12i2.235

Abstract

An important component of a company's marketing plan for success is a risk management study. This essay aims to conduct a sales and marketing risk management study in the automotive industry, which competes in a dynamic and competitive consumer products market. The study is based on a descriptive contextual approach to analysis, which uses semi-structured interviews and observation of sales and marketing operations. According to the findings, market risk, competitor risk, regulatory risk, technology risk, and operational risk are the main risks that businesses must face in terms of sales and marketing. The article concludes by outlining a risk management strategy that includes discovering, evaluating, minimizing, and monitoring these risks.
Penerapan Digital Marketing dan Sales Promotion pada UMKM Mie Kampung Bagansiapi Api Yuwono, Wisnu; Bhuan, Sun
Jurnal Pengabdian Masyarakat Inovasi Indonesia Vol 1 No 2 (2023): JPMII - Desember 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jpmii.294

Abstract

Pokok permasalahan dari kegiatan ini adalah saat ini mitra belum ada brand identity (visual) dan media sosial yang kuat untuk mempromosikan produknya sehingga kesulitan untuk menjangkau pelanggan baru. Sehingga Kegiatan ini dilakukan dengan tujuan untuk membuat Mie Kampung Bagansiapi Api Bang Anche memiliki brand identity yang unik dan dikenal oleh seluruh kalangan masyarakat terutama di kota Batam dan mampu bersaing sehat dengan pengusaha lainnya yang menjual produk serupa dengan menggunakan strategi digital marketing dan sales promotion. Kegiatan ini dilakukan selama 3 bulan mulai dari bulan September hingga bulan Desember 2023 dengan Teknik pengumpulan data kualitatif yang mencakup observasi, wawancara, dan dokumentasi. Hasil dari kegiatan ini ialah luaran yang bersifat sustainability dimana strategi dapat di implementasi secara fleksibel disertai desain logo, konten dan promo yang ditujukan untuk menarik perhatian pelanggan baru.
INOVASI TEKNOLOGI ENTERPRISE RESOURCE PLANNING DALAM MENGOPTIMALKAN KOORDINASI RANTAI PASOK PERUSAHAAN RITEL Yuwono, Wisnu; Imas, Latifa Al Rosyidah; Riandi, Rafi Rizky; Ramadhana, Reva Sri; Sopyan, Sahda Fatonah Salsabila; Xian, Andy Chua Eng; Baihaqi, Ahmad Azka; Pasaribu, Yemima Natasha Pauline
Equilibrium: Journal of Economics and Development Studies Vol 3 No 1 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.3.1.228-235

Abstract

Perusahaan ritel di Indonesia menghadapi tantangan dalam mengelola rantai pasok yang kompleks, seperti keterlambatan pengiriman, ketidaksesuaian stok, dan ketidakterpaduan informasi antar departemen. Penelitian ini bertujuan untuk menganalisis peran inovasi dan sistem Enterprise Resource Planning (ERP) dalam meningkatkan koordinasi rantai pasok di perusahaan ritel dan mengidentifikasi faktor-faktor yang memengaruhi keberhasilan implementasi ERP. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan studi literatur dari berbagai jurnal akademik lima tahun terakhir yang relevan. Hasil penelitian menunjukkan bahwa ERP tidak hanya berfungsi sebagai alat pencatatan, tetapi juga sebagai platform strategis yang mengintegrasikan fungsi bisnis seperti pengadaan, pergudangan, distribusi, dan penjualan secara real-time. Namun, implementasi ERP juga menghadapi hambatan seperti resistensi karyawan dan kurangnya pelatihan. Rekomendasi dari penelitian ini adalah pentingnya keterlibatan manajemen, kesiapan sumber daya manusia, serta penyesuaian proses bisnis agar implementasi ERP dapat berjalan efektif dan mendukung efisiensi rantai pasok secara berkelanjutan.
KNOWLEDGE-BASED VIEW, INTERNATIONAL STRATEGY, AND INNOVATION: EFFECTS ON FIRM PERFORMANCE IN MSME Moron, Maria Selvi; Wisnu Yuwono; Erilia Kesumahati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.572-595

Abstract

This study examines how knowledge-based resources influence MSME performance in Batam’s food and beverage sector by integrating the Knowledge-Based View and internationalization theory. We propose that digitalization, knowledge processes, IT infrastructure, and risk management affect firm performance directly and indirectly through international strategy, while innovation functions as a potential moderator. A cross-sectional survey of 200 owners and managers was analyzed using partial least squares structural equation modeling. Results indicate that all four KBV components exert significant positive direct effects on international strategy and on firm performance. International strategy partially mediates the relationships between KBV resources and performance. Innovation, operationalized primarily as process and incremental innovation, did not moderate the examined relationships. The structural model explains 61.5 percent of variance in firm performance and 30 percent in international strategy and meets fit criteria with an SRMR of 0.067. These findings extend KBV to MSMEs in a developing-market context by demonstrating that internal knowledge and technological capabilities, when orchestrated through international strategy, enhance firm performance. Practically, managers should prioritize knowledge management, targeted digital investments, and basic risk controls, while policymakers should combine innovation support with capacity-building programs to convert innovation into international performance gains. Future studies should adopt longitudinal and cross-country designs.
Co-Authors Agnes Doraresta Khatarina Tokan Agnes Doraresta Khatarina Tokan Agung Wibowo Agustini Fatmasari Alice Angela Alva Hendi Muhammad Andi Putri Isnayani Kamal Andina Fasha Andina Fasha, Andina Andrea Putri Andrean Andrean Andrianus, Lian Andy Lau Angelin Denis Yeo Angelin, Angelin Angelina, Caroline Angeline Angeline Anna Isabella Lau Antalius, Yosep Deki Antoni Ang, Meiga Putri Antonio, Roni Aprilia Chandrawati Arief Maulana Asya Ian Ramadani Baihaqi, Ahmad Azka Bella Febiola Bhuan, Sun Calvin Calvin Candy, Candy Caroline Angelina Chris Tan Christiarini, Renny Cindy Fransiska Cindy Jolinna Coral Aswanti Delvian Yosuky Denny Denny Dennys Ng Desmond Lim Dessy Alliandrina Destiana Safitri Dewi Dewi Diavika Febriyanti Dimas Firmansyah Nasution Dita Aurelia Edy Yulianto El Vin Ho Ellen Rusliati Elvy Tan Erika Erika Erilia Kesumahati Erilia Kesumahati Estefania Estefania Eva Awaliya, Nindi Suhendri, Tiara Plorist Sibarani Lilian Nurul Wildani, Evi Silvana Muchsinati Ewaldo, Davin Felicia Koo Felix Santono Ferdinand Jason Fortuna, Erica Frendelina N. Nesimnasi Ginting, Dinda Tri Ninta Gladys Christiani Gladys Christiani Glenis Doren Lim Greceila Veronica Tanita Hansend Cristoper Hashim, Hanini Ilyana Che Hendrawan Hendrawan Hendriyanto Hendriyanto Henly Henly Herman Eka Putra Hesniati, Hesniati Ibrahim, Mukdad Imas, Latifa Al Rosyidah Inda Meyllya Putri Indramawan Indramawan Jacksen Lim Jennifer Jennifer Jerry Jerry Jesclin Jesclin Jesni Jesni Jessica Jessica Jessy Valencia Jesty Jesty Jihadhatul Akbar Joey Joey John Christian Tedjo Johny Budiman Jovan Pratama Julia Renaldi, Angelina Juliana Juliana Julyati Julyati Jumbri, Isma Addi Junen Wiwi Juven Gautama Juviyanty Juviyanty, Juviyanty Kelvin Tanudjaja Kendy Setiawan Hartono Kevin Antonio Kevin Leonardo Kevin Lim Kharina, Chintya Khornida, Dewi Lau, Andy Laulita, Nasar Buntu Leni Mardayanti Leon Agustian Salim Leonard, Rivaldo Leviana Lia Willyanto Lily Indrawati Lisa Carline Liu Lu Sudirman Lydia Lestari Lydia Sasmita Maidian Setiawati Mardiana Ng Mardiana Ng Marheni, Dewi Khornida Mariska Ramadana Marthin, Ricko Meiga Putri Antoni Ang Meilita Meilita Michael Iken Bonar Anju Sibagariang Monica, Iveren Moron, Maria Selvi Muhammad Rivaldy Hisham Mujibah, Mujibah Mulyaningrum Mulyaningrum Munaroh Susanto Nabila Arinov Mey Nadya Altiyane Naimah, Mutiara Kamilatu Nainggolan, Ferdinand Nancy Nancy Nelson Donglas Ng, Mega Augustina Nicholas Sunaidi Nicolaus Tommy Prasetyo Nimatul Mamuriyah Noveldi Oktovian Noveldi Oktovian Novita Lasmawati Novita Novita Nuraini, Sharfina Intan Nurhayati Balqis Nurtia Putri Sari Nurtia Sari Olinda Viviani Olivia, Ratu Ong, Teddy Pasaribu, Yemima Natasha Pauline Peranginangin, Pulung Permata, Nadiva Surya Piere Ricardo Prabowo, Ilham Pradino Kusumo Pulung Peranginangin Putra, Christian Hadinatan Putra, Edy Yulianto Putra, Sandy Putri Tazkia Rachmi, Tio Sania Ramadhana, Reva Sri Ranny Daniel Rany, Hay Reddyson Reddyson Reny NG Ria Bintan Riandi, Rafi Rizky Richie Marlon Ricky Ricky Rido Renando Rince Monica Hutagalung Riskiyanto Riskiyanto Rizky Adi Mahendra Robin Robin Robin Robin Robin Robin, Robin Roni Antonio Rusdin Rusdin Santo Santo Sari Wahyuni, Lily Sudhartio, Sefryanto Valentinus Selina Ng Selina Selina selli, Selli Serina Serina Sevilla Nadia Amada Shelby Esfandiany Shellyna Shellyna Sherley Angelia Silvia Hainia Silvia Rahayu Silvina Silvina Silvina, Silvina Sinambela, Fitriana Aidnilla Sindy Sindy Siswuri Andari Siti Rohani Sitorus, Winda Fionita Sonata, Vivi Sopyan, Sahda Fatonah Salsabila STELLA STELLA Suheri, Falda Suprapto, Yandi Supriadi Supriadi Susanti Susanti Sutini Sutini Suvia, Honey Suyono Saputra Sylvia Putri Tata Fransiska Putri Tazkia, Putri Theresia Desilva Thomas Lie Tiara Shinta Tjan, Charles Tresia Putri Trio Trio Vanness Kangnanda Veronica Veronica VERONICA VERONICA Vina Kristini Vivi Sonata Welliam Ali Wesly Wesly Wijaya, Cynthia Anna Wilfi Caroline Willyanto, Lia Winshen Wirren Chang Wirren Chang Xena Amanda Amanda Xian, Andy Chua Eng Yessica Stephanie Lim Yingfanie, Melissa Yogi Rizky Yogi Yohanes Aprialdy Simanungkalit Yulfiswandi, Yulfiswandi Yuliana Shintia Yuswardi yuswardi, Yuswardi Zoy Beils