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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Akuntansi Politala Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Sustinah Limarjani
Universitas Lambung Mangkurat
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The Role of Product Innovation, Accounting Competency, and Online Transactions (E-Commerce) in Increasing Competitiveness in MSMEs, Alalak District, Batola Regency, Indonesia Anisah, Hastin Umi; Sustinah Limarjani; Rifqi Novriyandana; Rasidah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 2 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i2.229

Abstract

Improving this economic aspect is by empowering the community economy, namely MSMEs owned by the community by maximizing the role of MSMEs. Maximizing the role of MSMEs must be supported by business management aspects such as the application of product innovation, accounting competencies, and online transactions (e-commerce) to increase MSMEs' competitiveness. By increasing the competitiveness of MSMEs, it is hoped that it can improve community welfare. This research aims to explore the role of product innovation, accounting competency and online transactions (e-commerce) in increasing competitiveness in MSMEs. Alalak District, Batola Regency, Indonesia. Quantitative research methods were used in this research with the PLS analysis technique. Observation of indicators is carried out using instruments (questionnaires) which aim to find out respondents' opinions about something. The results of this research reveal that product innovation, accounting competence, and online transactions (e-Commerce) can increase the competitiveness of MSMEs.
The Role of Product Innovation, Accounting Competency, and Online Transactions (E-Commerce) in Increasing Competitiveness in MSMEs, Alalak District, Batola Regency, Indonesia Anisah, Hastin Umi; Sustinah Limarjani; Rifqi Novriyandana; Rasidah
Open Access Indonesia Journal of Social Sciences Vol. 7 No. 2 (2024): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v7i2.229

Abstract

Improving this economic aspect is by empowering the community economy, namely MSMEs owned by the community by maximizing the role of MSMEs. Maximizing the role of MSMEs must be supported by business management aspects such as the application of product innovation, accounting competencies, and online transactions (e-commerce) to increase MSMEs' competitiveness. By increasing the competitiveness of MSMEs, it is hoped that it can improve community welfare. This research aims to explore the role of product innovation, accounting competency and online transactions (e-commerce) in increasing competitiveness in MSMEs. Alalak District, Batola Regency, Indonesia. Quantitative research methods were used in this research with the PLS analysis technique. Observation of indicators is carried out using instruments (questionnaires) which aim to find out respondents' opinions about something. The results of this research reveal that product innovation, accounting competence, and online transactions (e-Commerce) can increase the competitiveness of MSMEs.
Pengaruh Past Performance, Fund Age, Expense Ratio dan Fund Cash Flow Terhadap Kinerja Reksa Dana (Studi Kasus Reksa Dana Saham Periode Tahun 2013-2019) Shintia Deviana; Syaiful Hifni; Sustinah Limarjani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2396

Abstract

This study was conducted to examine and analyze the effect of (1) To determine and analyze the effect of past performance on the performance of mutual funds; (2) To determine and analyze the effect of fund age on the performance of mutual funds; (3) To determine and analyze the effect of the expense ratio on the performance of mutual funds; (4) To find out and analyze the effect of fund cash flow on the performance of mutual funds. The method used in this research is multiple regression analysis. The data analysis tool used is SPSS, the sample in this study obtained 12 investment managers obtained using purposive sampling method. The results show that past performance, fund age, expense ratio and fund cash flow have a significant effect on the performance of mutual funds listed on the Indonesia Stock Exchange (IDX) for the period 2013-2019. The results of this study prove the effect of past performance, fund age, expense ratio and fund cash flow on the performance of mutual funds through empirical testing using the singnaling theory on sample companies on the Indonesia Stock Exchange. The practical part of this research is to provide information, references, and considerations for companies or investment managers who are members of the Indonesia Stock Exchange which publish financial reports for decision making for the management.
TATA CARA PENERBITAN FAKTUR PAJAK PENGGANTI DAN PEMBATALAN FAKTUR PAJAK (STUDI PADA FIRMA HLP CONSULTANT BANJARMASIN) Nathania, Gracella; Sustinah Limarjani; Fatimah
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.45

Abstract

The aim of this research is to analyze the effectiveness and contribution of the swallow's nest tax to local taxes in Tanah Bumbu district in 2019-2022. The method used in this research is quantitative descriptive. Data collection was carried out through interviews, documentation and observation. The research results show that tax efficiency in Tanah Bumbu Regency from 2019-2022 is quite good, but still not effective. This is due to ignorance of taxpayers, the influence of the price of swallow's nests on the market, tax avoidance and delays, as well as inadequate business permits and databases
Co-Authors Akhmad Sayudi Alfian Misra Dwianto Mukhtar Latiif Enny Hardi Enny Hardy Fatimah Firda Hasna Kamila H. Alfian Kadir Latifah Rafika Mellyana Muhammad Yasin Muhammad Yasin Myalda Diani Koesasih Nada Okta Anugrah Nathania, Gracella Nordiansyah, Muhammad Nur Astri Sari Olifia Mita Injelina Rahma Yuliani Rasidah Rawintan Endas Binti Rawintan Endas Binti Rifqi Novriyandana Rina Fariany Riswan Haryadi Shintia Deviana Syaiful Hifni Wahyudin Nur Winda Dewi Nurhanisa