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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Economics, Accounting, and Management
Muhammad Zainal Arifin
Institut Agama Islam Negeri Palangka Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Failed Products Of Micro, Small And Medium Enterprises In West Kotawaringin Central Kalimantan Muhammad Zainal Arifin; Jelita Jelita; Ainol Muliansyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6475

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) in West Kotawaringin Regency such as crackers and amplang are relatively expensive. Due to the high cost of kerupuk and amplang, these products are only consumed by people with middle to upper income. The product packaging also does not include the expiry date and components of the ingredients used. Based on initial observations of Micro, Small and Medium Enterprises (MSMEs) in West Kotawaringin, some consumers claim to be dissatisfied with Small Micro Enterprises both in terms of service, product design and in terms of marketing. The approach in this research is descriptive qualitative research method. This method is used to observe or detect various facts or phenomena and social symptoms that are natural (nature) through field observations. The results of this study indicate that there are two factors that cause product failure in West Kotawaringin MSME businesses, namely internal and external factors.
The Effect of Investment Opportunity Set, Company Growth, and Debt Covenant on Accounting Conservatism in Consumer Goods Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2018-2021 Mondhi; Wehdawati; Muhammad Zainal Arifin; Adelia Maulida; Fahrina; Muthia Putri Ramadhani Arasy Hasan
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1435

Abstract

A business phenomena that happens in consumer products manufacturing firms like PT Kimia Farma Tbk. and other businesses due to the emergence of conflicts of interest such as cases related to overstated profits. The conflicts that occur can be reduced by applying the principles of accounting conservatism. Agency theory is supported to explain that accounting conservatism is a signal given to avoid a manager's opportunistic behavior when financial reports are presented. The purpose of this study was to determine the effect of debt covenants, business expansion, investment conservative prospects in accounting. Consumer product companies listed on the Indonesia Stock Exchange between 2018 and 2021 represent the target population of this research. which report complete financial reports. The sample selection technique is saturated sample technique. The sample that meets the criteria is 25 companies. Multiple regression analysis serves as the analytical method applied in this research. Hypothesis testing is conducted using version 25.0 of the SPSS software for Windows. Simultaneous test results show that investment opportunity set, company growth, and debt covenants influence accounting conservatism. The results of partial hypothesis testing indicate that investment opportunities yield a significance level of 0.715> 0.050, suggesting that such opportunities do not have a statistically significant influence on accounting conservatism, hence H1 is rejected. H2 is supported as business expansion exerts a negative impact on accounting conservatism (significant value 0.000 < 0.050), and H3 is supported as well since debt covenants are shown to negatively affect accounting conservatism (significant value 0.000 < 0.05)
Co-Authors Adelia Maulida Ainol Muliansyah Fahrina Jelita Jelita Mondhi Muthia Putri Ramadhani Arasy Hasan Wehdawati