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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Tewu, M.L. Denny
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis risiko service level, register outlet, register outlet dan retur terhadap selling out produk Heavenly Blush Yoguroto Van Gobel, Rolly Harris; Tewu, M.L. Denny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2467

Abstract

Every company certainly wants profits, especially when these profits are obtained from increased product sales volume. An increase in sales volume or selling out will have an impact on a company's income. Unfortunately, this increase in sales volume cannot be done alone but also requires a relationship between components such as service levels, outlet registers, and product returns. The purpose of this study is to obtain information regarding the risks of service level, register outlets, and returns on selling out of Heavenly Blush Yogurt products. The research method used is descriptive and quantitative, with data collection techniques through documentation sourced from PT Heavenly Nutrition Indonesia's internal data in the form of sales data for Yogurtland products from 2018 to 2020. The results showed that service level, register outlets, and effective outlets had a significant positive influence on the selling out of Heavenly Blush Yogurt products, while the return of goods did not have a significant effect, even though it was positive because the Sig value was > 0.05. The value of the influence provided by these various factors on product sales is 97.8%.
The Effect of Enterprise Risk Management and Compliance Practices on The Firm Performance of Indonesian Banking Companies Tewu, M.L. Denny; Bernarto, Innocentius; Suwarno, Suwarno; Lisdiono, Purwatiningsih
Indonesian Journal of Business and Entrepreneurship Vol. 10 No. 1 (2024): IJBE, Vol. 10 No. 1, January 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.10.1.52

Abstract

Enterprise Risk Management (ERM) practices are particularly crucial in this industry to ensure stability and compliance with regulatory requirements. This study examines the effect of ERM on a firm’s operational and financial performances by using two mediating variables of compliance practices and IT strategy. By using a quantitative approach, data was collected through purposive random sampling from 250 bank managers in Jabodetabek, Indonesia. The study found that ERM was found to influence financial and operational performance positively and significantly. Moreover, compliance practices positively and significantly affect both financial and operational performance. IT strategy also has a positive and significant impact on firm performance. In testing the mediating effect, IT strategy partially mediates the relationship between ERM and performance, as do compliance practices. These findings highlight the importance of ERM, IT strategy, and compliance practices in enhancing the performance of banking companies in Indonesia. The findings validate the increasing importance of risk management in the financial landscape in Indonesia. The recognition of the banking sector's complexity and vulnerability to diverse risk types, including credit, market, operational, and regulatory risks, underscores the critical role of risk management practices. Keywords: enterprise risk management, compliance practices, it strategy, financial performance, operational performance
Co-Authors Innocentius Bernarto, Innocentius Lisdiono, Purwatiningsih Suwarno Suwarno Van Gobel, Rolly Harris