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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Eva Reviana
Universitas 17 Agustus 1945 Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Strategi Berkompetisi dan Dukungan Komite Audit terhadap Pergerakan Laba serta Dampaknya terhadap Reaksi Pasar Kiko Armenita Julito; Sihar Tambun; Eva Reviana
Jurnal Akuntansi Manajerial Vol 8, No 1 (2023): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v8i1.6929

Abstract

Companies that manage their resources optimally can be seen from the achievement of profits in accordance with predetermined targets. This shows that the company's financial performance is experiencing positive profit growth so that it is able to compete with other companies in the same business sector. The samples taken are companies active in the fields of e-commerce, information technology, and the consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) with a time span of 4 years, namely from 2019-2022.  With the method of determining the sample using a purposive method. The sample used in this study was 30 companies with various considerations according to the criteria for sampling.  The results of this study using regression analysis accompanied by path analysis, especially testing the intervening variables which show that Competing Strategy has a significant negative effect on Profit Movements. Audit Committee Support has no significant and negative effect on Profit Movements. Profit movement has no significant effect on market reaction. Profit movement is unable to mediate the relationship between competitive strategy and market reaction. Profit movement is unable to mediate the relationship between Audit Committee Support to Market Reaction.
PERAN PEREMPUAN DALAM PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI UMKM BERBASIS PENGETAHUAN KHAS PEREMPUAN DI WILAYAH DKI JAKARTA Eva Reviana; Khalisah Visiana Subekti
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14090

Abstract

This research aims to be able to increase MSMEs in the culinary sector because it involves the role of women and the typical knowledge possessed by women in DKI Jakarta. The population in this study is 1,157 MSMEs in the DKI Jakarta Region and MSMEs in the culinary sector. Sampling in this study was carried out by purposive sampling technique with the number of samples obtained 112. The software used in the study to analyze the data was SmartPLS v.4. The results of this study show that 1) women's distinctive knowledge has a significant effect on the role of women in community economic empowerment. 2) women's distinctive knowledge has a significant effect on MSMEs, because women's distinctive knowledge has an important role in improving MSMEs. 3) MSMEs have a significant influence on the role of women in community economic empowerment. 4) MSMEs mediate the relationship between women's distinctive knowledge and the role of women in community economic empowerment.
Co-Authors Khalisah Visiana Subekti Kiko Armenita Julito Sihar Tambun