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Analisis Faktor-Faktor yang Mempengaruhi Akuntan Beregister Berprofesi Sebagai Akuntan Publik Salmiah, Neneng; Afriany, Arista Natia
Akmenika Vol 14, No 1 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research aimed at empirically testing of the factors that affect the registeredaccountant as members of IAI in Pekanbaru worked as a public accountant thatfocused to test the effect of the USAP cost, USAP process and occupational riskwith variable electoral career as a public accountant. USAP cost, USAP processand occupational risk variables are as independent variables, associated withvarious assumptions. This research had 45 samples and used purposive sampling asthe technique. Located on Pekanbaru area and using primary data. The datamethod is by spreading some questionnaires. Measurements of variables performedwith Likert scale. Data analysis was conducted through quantitative analysis.Quantitative data analysis was performed by multiple regression analysis andhypothesis testing was done by t-test. The results obtained show that the USAPprocess and occupational risk significantly influence the selection of a career as apublic accountant, USAP cost influence on elections as a public accounting career,but the effect is not significant. Overall USAP cost, USAP process and occupationalrisk jointly significant effect on elections to the selection of a career as a publicaccountant.
Hubungan antara Kepemilikan Keluarga dengan Kesuksesan Bisnis pada Usaha Kecil & Menengah (UKM) Arista Natia Afriany; Adelia Nurliani Afiani Putri; Dekeng Setyo Budiarto
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3199.951 KB) | DOI: 10.26460/ad.v3i1.4045

Abstract

The relationship between small firm ownership and performance is an interesting issue, especially in accounting literature. The purpose of this study is to examine whether there are business success differences in SMEs based on ownership. The respondents of this study were 120 SMEs owners in Yogyakarta. The sampling technique uses purposive sampling with criteria based on the act No. 20/ 2008 concerning SMEs. The research hypothesis was tested with One Way ANOVA to prove the relationship between ownership and business success in SMEs. The results showed that there were significant differences between family ownership and non-family ownership in business success. The results of this study have implications for non-family SME owners in order to improve performance so they can compete with other SMEs.
Effect of Job Satisfaction, Direct Compensation, Work Stress and Work Environment on Turnover Intention at PT. Indonesian Bamboo Craft Arista Natia Afriany; Anisya Naryati; Anindita Imam Basri
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (825.831 KB) | DOI: 10.55606/ijemr.v1i3.34

Abstract

This study aims to examine the effect of job satisfaction, direct compensation, work stress and work environment on turnover intention at PT. Indonesian Bamboo Craft. This study uses quantitative methods with a sample of 80 respondents. The sampling technique in this study used non-probability sampling and the data collection method used a questionnaire. The results of the study show that job satisfaction has a negative and significant effect on turnover intention with a regression coefficient of -0.315 and a significance value of 0.025. Direct compensation has a negative and significant effect on turnover intention with a regression coefficient of -0.295 and a significance value of 0.017. Job stress has a positive and significant effect on turnover intention with a regression coefficient of 0.342 and a significance value of 0.000. The work environment has a negative and significant effect on turnover intention with a regression coefficient of -0.207 and a significance value of 0.028. Perceptions of job satisfaction, compensation, work stress and work environment simultaneously have a significant effect on turnover intention with a significance value of 0.000. therefore, all hypotheses are accepted. Keywords: ,, , , .
Peran Rasio Keuangan terhadap Risiko Financial Distress di Industri Pengolahan Makanan Indonesia pada Masa Perlambatan Ekonomi Ratna Purnama Sari; Krisna Sawitri; Yennisa; Arista Natia Afriany
UPY Business and Management Journal (UMBJ) Vol. 5 No. 2 (2026): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v5i2.9534

Abstract

Tujuan: Penelitian ini bertujuan untuk menguji pengaruh current ratio (CR), return on assets (ROA), debt to equity ratio (DER), dan total asset turnover (TATO) terhadap risiko financial distress pada perusahaan industri pengolahan makanan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metodologi: Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan perusahaan. Sampel ditentukan melalui purposive sampling dan dianalisis menggunakan regresi logistik dengan bantuan IBM SPSS Statistics 22. Hasil: Hasil penelitian menunjukkan bahwa CR, ROA, dan TATO berpengaruh negatif terhadap financial distress, sedangkan DER tidak berpengaruh terhadap risiko financial distress. Implikasi: Temuan ini memberikan masukan bagi manajemen untuk menjaga likuiditas, profitabilitas, dan efisiensi aset sebagai strategi menurunkan financial distress. Investor juga dapat menggunakan rasio tersebut sebagai pertimbangan dalam menilai kesehatan keuangan perusahaan. Orisinalitas: Penelitian ini berfokus pada industri pengolahan makanan pada periode perlambatan ekonomi 2019-2023 dan menguji kembali inkonsistensi temuan empiris terkait rasio keuangan dan financial distress.
PENINGKATAN TATA KELOLA UMKM JAMU GINGGANG MELALUI PEMASARAN DIGITAL, INOVASI PRODUK, DAN EDUKASI KONSUMEN Arista Natia Afriany; Pradita Nindya Aryandha; Yennisa Yennisa; Eka Luchiawati; Daniel Amorito Sarumaha; Hanif Mangesti Purbojati; Ainaya Natania Alfatihah; Nabela Nuraini
Jurnal Pengabdian Kompetitif Vol. 4 No. 2 (2025): Inovasi Teknologi dan Digital untuk Pemberdayaan UMKM dan Desa Mandiri
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i2.2666

Abstract

Abstract: The Jamu Ginggang MSME, a traditional herbal medicine processing business in Yogyakarta, faces challenges in digital marketing, product innovation, and consumer education. The goal of this community service program is to improve partner governance by optimizing digital marketing strategies, developing product innovations, and strengthening consumer education. The method used is a participatory mentoring approach, encompassing observation, program planning, implementation, and evaluation of activities with partners. The results of the activity indicate the establishment of digital marketing channels through social media and marketplaces, the development of more practical sachet herbal medicine products, and increased consumer awareness of the benefits of traditional herbal products. This activity has had a positive impact on MSMEs in increasing their competitiveness. Therefore, this activity serves as a model for effective collaboration between academia and MSMEs in supporting the sustainability of businesses based on local wisdom.
Bakpia Rania Go-Digital: Pendampingan Pemasaran Digital dari Nol menuju Mandiri Sri Widodo; Hari Purnama; Arista Natia Afriany; Yennisa Yennisa; Hendrayuda Suwarno; Yuyun Sugara; Krismi Safitri; Nurul Ar Rizqiyatul Mukaromah; Ismiyati Nur Rohmah
Abdimas Mandalika Vol 5, No 4 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i4.38999

Abstract

Abstract:  MSMEs in the traditional food sector, such as bakpia, often face challenges in digital marketing due to limited knowledge, limited budgets, and tight production schedules. This service activity aims to increase the digital marketing capacity of Bakpia Rania SMEs that previously lacked brand identity, attractive packaging, professional product documentation, and social media presence. The implementation method consists of flexible, schedule-based assistance via WhatsApp, hands-on training with free applications (Canva for logo and packaging design, Snapseed for photo editing), and optimization of digital marketing channels (Instagram, Facebook, and WhatsApp Catalog). The results showed that partners succeeded in creating simple logos, upgrading packaging from ordinary plastic to label stickers and small boxes, producing conceptualized product photo documentation, and actively and independently managing social media. Partners' confidence in marketing products has also increased significantly. The success of this mentoring underscores the importance of a gradual, free, application-based approach, as well as time flexibility, in empowering micro-scale MSMEs, as these strategies have proven adaptable to resource limitations while encouraging sustainable digital transformation.Abstrak: UMKM di sektor pangan tradisional seperti bakpia sering menghadapi tantangan dalam pemasaran digital akibat keterbatasan pengetahuan, anggaran, serta waktu produksi yang padat. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pemasaran digital pada UKM Bakpia Rania yang sebelumnya belum memiliki identitas merek, kemasan menarik, dokumentasi produk profesional, serta keaktifan di media sosial. Metode pelaksanaan terdiri atas pendampingan berbasis jadwal fleksibel melalui komunikasi WhatsApp, pelatihan praktik langsung (hands-on training) menggunakan aplikasi gratis (Canva untuk desain logo dan kemasan, Snapseed untuk edit foto), serta optimalisasi kanal pemasaran digital (Instagram, Facebook, dan WhatsApp Catalog). Hasil kegiatan menunjukkan bahwa mitra berhasil menciptakan logo sederhana, meningkatkan kemasan dari plastik biasa menjadi stiker label dan box kecil, menghasilkan dokumentasi foto produk yang terkonsep, serta mengelola media sosial secara aktif dan mandiri. Kepercayaan diri mitra dalam memasarkan produk juga meningkat secara signifikan. Keberhasilan pendampingan ini menegaskan pentingnya pendekatan bertahap, berbasis aplikasi gratis, serta fleksibilitas waktu dalam memberdayakan UMKM skala mikro, karena strategi tersebut terbukti adaptif terhadap keterbatasan sumber daya sekaligus mampu mendorong transformasi digital yang berkelanjutan.