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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) COMMENT: Journal of Community Empowerment
Putri, Alfina Syahara
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENDAMPINGAN UMKM GO EXPORT BERBASIS E-COMMERCE Putri, Alfina Syahara; Anggraeni, Rahayu Indah; Hani’ah, Umi; Kusuma, Andre Wahyu; Wijayanti, Dini Astri; Komariyah, Erna Fitri; Wijayanti, Lilis Endang
COMMENT: Journal of Community Empowerment Vol 4, No 1 (2024): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i1.481

Abstract

Technological developments in business offer promising opportunities. However, not all business actors, such as SMEs, can follow these developments easily. E-commerce as an electronic medium in trade activities provides space and various facilities that are mutually beneficial. The low number of e-commerce business actors in Indonesia, especially in Yogyakarta, aligns with the number of information technology utilization training that has been obtained. This community development aims to help SME business actors expand their market share by opening and managing online e-commerce stores using the Shopee platform. This service uses a case study method with Toko Oblong Walang as an object. Starting with registering a seller account, how to get orders through efforts to increase product and store visibility has also been done and conveyed to business owners. Finally, after four months of service, registration to Shopee Export was successful. The results of this service show that not all technological developments can be easily followed by SME business actors. Training, mentoring, and coaching can be carried out as community development. In addition, increasing product and store visibility is important so potential buyers can convert into buyers.
The Effect Of Profitability, Leverage, Liquidity, Company Growth, Previous Year Audit Opinion And Company Size On Going Concern Audit Opinion Akhmad Afnan; Putri, Alfina Syahara
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 7 No 2 (2025): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v7i2.613

Abstract

This study aims to empirically test the effect of profitability, leverage, liquidity, company growth, previous year's audit opinion and company size on going concern audit opinion. The dependent variable used in this study is going concern audit opinion. While the independent variables used in this study are profitability, leverage, liquidity, company growth, previous year's audit opinion and company size. The type of data used in this study is quantitative data. The data used in the study is secondary data obtained from the annual financial reports of industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The population in the study of industrial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2021-2023. The sample selection in this study used a purposive sampling method with certain criteria in accordance with the research and obtained a final sample of 150 samples. This study was conducted with a logistic regression model to test the hypothesis. The results of the study indicate that profitability has a significant negative effect on going concern audit opinion. The previous year's audit opinion has a significant positive effect on going concern audit opinion. Company leverage has a positive but insignificant effect on going concern audit opinion. Company size has a positive but insignificant effect on going concern audit opinion. while liquidity has a negative but insignificant effect on going concern audit opinion. Company growth has a negative but insignificant effect on going concern audit opinion.
Co-Authors Akhmad Afnan Anggraeni, Rahayu Indah Erna Fitri Komariyah Hani’ah, Umi Kusuma, Andre Wahyu Lilis Endang Wijayanti, Lilis Endang Wijayanti, Dini Astri