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All Journal Jurnal Informatika Kaputama (JIK) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Pengabdian Teratai Jurnal Pengabdian Mandiri Basic and Applied Accounting Research Journal International Journal of Community Engagement and Development
Sri Kurnia
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Basic and Applied Accounting Research Journal

 1 
Factors Affecting the Growth of SME Sales in the Tourism Sector of Tanjungpinang City Muhammad Fachri Riauan; Hendy Satria; Andres Putranta Sitepu; Aulia Dewi Gizta; Sri Kurnia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.11

Abstract

The aim of research is to determine the influence of e-payment, makloon, and sales promotion on sales growth of SMEs in the tourism sector in Tanjungpinang. The research involved a sample of 91 respondents using the slovin technique. The method used in this research is a quantitative method. The research object consists of small and medium enterprises (SMEs) operating in the tourism sector in Tanjungpinang City. Data collection wa carried out through respondents filling out questionnaires. The research results indicate that partially, e-payment has a significant impact on sales growth, makloon (outsourcing) influences but not significantly on sales growth, and sales promotion significantly influences sales growth. Simultaneously, it is shown that e-payment, makloon, and sales promotion collectively have a simultaneous impact on sales growth.
IPO Studies: The Effect of Corporate Governance Structure on Underpricing With Underwriter Reputation as a Moderating Variable Dara Audina; Sri Kurnia; Raja Yulianita Sarazwati; Chartady, Rachmad; Marina Lidya
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.13

Abstract

The purpose of this study is to determine the influence of corporate governance structure on underpricing in companies that conduct Initial Public Offering (IPO) on the Indonesia Stock Exchange, as well as to determine the reputation of underwriters moderating the influence of corporate governance structure on underpricing. The research method used is quantitative method. The population in this study was 218 companies and the sample obtained after using purposive sampling was 167 companies. Data analysis techniques in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test using EViews 12 software. The results of this study show that the size of the board of commissioners has a negative and significant effect on underpricing. Meanwhile, the independence of the board of commissioners and institutional ownership do not have a significant effect on underpricing in companies that conduct an Initial Public Offering (IPO) on the Indonesia Stock Exchange. It can be concluded that the reputation of the underwriter is unable to moderate the influence of the size of the board of commissioners, the independence of the board of commissioners, and institutional ownership on underpricing. In addition, an Adjusted R-squared value of 0.078222 means that 7.82% of the underpricing rate is influenced by the size of the board of commissioners, the independence of the board of commissioners, institutional ownership, and the reputation of underwriters, while the rest is influenced by other variables that are not included in this study.
Co-Authors Al Khaidar Alex Zami  Angel Kusnita Permata Dewi Astried Silvanie Aulia Dewi Gizta Boy Firmansyah Charly Marlinda Chartady, Rachmad Dara Audina Elvina Elvina Hafizah Rifiyanti Imran Ilyas Juliani Sari Siregar Luqman Hakim Marina Lidya Masyitah As Sahara Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Nurdin Nurfitri Zulaika Raja Yulianita Sarazwati Ranat Mulia Pardede Ranti Utami Rezario Febrianta Ruwaida Ruwaida Satria, Hendy Sitepu, Andres Putranta Syamsu Hidayat Tubel Agusven Vanisa Meifari Wiwin Vartina