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KEUNGGULAN KOMPETITIF YANG DALAM MENCIPTAKAN INOVASI UNTUK KEWIRAUSAHAAN STRATEGIS Bilgies, Ana Fitriyatul
An-Nisbah: Jurnal Ekonomi Syariah Vol 3 No 2 (2017): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.3.2.321-344

Abstract

At the moment in the environment of  competitive advantage use for companyneeds to be very agile and adaptive. While often unable to make a certainlevel of performance based on technology on existing progress, the company isalso came often to login of  in the new technology emerging. How to addressentrepreneurship strategically as a way which the company simultaneouslyexploit competitive advantage they are now while explore for opportunitiesfor the future . On this Reaching based on balance between exploration andexploitation of  consists of more than just allocated of  resources in comparable between the two the process. And so as be discussed, For the exploration to the exploitation of  is process that it should be, structure and culturally distinct.
The Influence of Audit Fee, Independence, and Competency On Audit Quality KUSMAYASARI, Dewi; BILGIES, Ana Fitriyatul; DAMAYANTI, Damayanti; SUHARSONO, Judi
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.653

Abstract

This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more time and resources to conducting thorough audits, leading to better quality outcomes. Secondly, independence had a positive and significant effect on audit quality, implying that auditors maintaining a higher level of independence demonstrate professional skepticism, objectivity, and impartiality, resulting in higher-quality audits. Thirdly, competence positively influences audit quality, indicating that auditors with more excellent technical knowledge, experience, and professional skills perform more accurate and reliable audits, thereby enhancing audit quality. These findings emphasize the importance of adequate audit fees, promoting independence, and enhancing auditor competence to ensure high-quality audits. Audit firms and regulators should consider these factors when formulating audit policies and procedures. This study provides valuable insights into the relationship between audit fees, independence, competence, and quality. By understanding these factors, stakeholders can strive to improve audit practices and standards, ultimately leading to more effective and reliable auditing processes.
Pemanfaatan data penjualan sebagai dasar penetapan harga pada Lamongan Mart di Diskoperindag Bilgies, Ana Fitriyatul; Ardela, Fidia Tasya Vira; Sari, Devi Nofita; Tristantiya, Devi Ayu
Penamas: Journal of Community Service Vol. 6 No. 1 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i1.2872

Abstract

The use of sales data as a basis for pricing is a strategic step to increase consumer interest in purchasing MSME products at Lamongan Mart, which the Lamongan Regency Cooperatives, Industry and Trade Office manage. This program aims to improve showroom managers’ understanding and skills in processing sales data to support price determination in line with market conditions and consumer purchasing power. The training method includes providing materials, case studies, sales data analysis, and evaluation through pre-tests and post-tests. The results of the activity showed a 33.5% increase in participants’ understanding of the ability to read consumer demand trends, identify products with high and low sales levels, and establish more competitive pricing strategies. The use of sales data also helps managers make more accurate decisions to support increased sales of MSME products. This activity is expected to strengthen Lamongan Mart’s role as a modern, responsive, and sustainable marketing platform for superior regional products, supporting local economic empowerment.