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All Journal Journal of Indonesian Management Journal of Management Accounting, Tax and Production
Sipayung, Willy Febrian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Internal dan Eksternal yang Mempengaruhi Kinerja Ekspor UMKM Indonesia Pane, Sanusi Gazali; Ginting, Puji Aloina Br; Sipayung, Willy Febrian; Manik, Fernando Saputra
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3358

Abstract

Studi ini bertujuan untuk menganalisis faktor yang mempengaruhi ekspor UMKM Indonesia. Dalam mengidentifikasi faktor tersebut, analisis ini menggunakan regresi logistik biner dimana variabel respon yang diteliti memiliki skala nominal yaitu 1 untuk UMKM ekspor dan 0 untuk yang belum pernah. Sementara variabel prediktor yang digunakan terdiri dari 2 bagian yaitu faktor internal dan eksternal. Faktor-faktor di atas diukur dengan indikator yang dikembangkan dalam kuesioner. Berdasarkan hasil analisis regresi, terdapat 2 variabel signifikan yang berpengaruh terhadap kinerja UMKM, yaitu pengetahuan dan keterampilan ekspor UMKM (knowledge and skill) dan keinginan untuk ekspor (export motivation), yang keduanya merupakan faktor internal. Sementara itu, faktor eksternal tidak memberikan pengaruh secara signifikan dalam model regresi. Hal ini menunjukkan bahwa UMKM Indonesia masih berada di tahapan inkubatif. Oleh karena itu, program pendampingan ekspor UMKM sebaiknya difokuskan pada penguatan internal untuk meningkatkan pengetahuan dan mendorong keinginan untuk ekspor diantaranya melalui pelatihan tata cara/prosedur ekspor, pendampingan izin usaha, sertifikasi produk, pelatihan label, serta menumbuhkan motivasi ekspor melalui perluasan success story dari perusahaan lain.
The Effect of Company Size, Profitability and Company Age on Environmental Performance with Environmental Costs as a Moderating Variable Panggabean, Ignasius G. K.; Lukna, Yohanes Kevin; Balqis, Putri; Suganda, Rara; Sipayung, Willy Febrian; Arnita, Vina
Journal of Indonesian Management Vol. 5 No. 1 (2025): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i1.2200

Abstract

The objective of this study is to examine the impact of company size, profitability, and company age on environmental performance, with environmental costs acting as a moderating variable. The study's population consists of companies within the energy and healthcare sectors, from which a sample of 12 companies was selected for the period spanning from 2021 to 2023, following purposive sampling methodology. To analyze the data, moderation regression techniques were applied using the SPSS software, allowing for an evaluation of the direct effects of each independent variable as well as the moderating effects on these relationships. The findings revealed that company size does not exert a significant influence on environmental performance, and similarly, profitability does not have a substantial effect on environmental performance. However, company age was found to have a noteworthy and significant impact on environmental performance. Regarding the moderating effect of environmental costs, the study indicated that environmental costs positively strengthen the relationship between profitability and environmental performance, while they serve to weaken the relationship between company age and environmental performance. Additionally, environmental costs were not found to moderate the effect of company size on environmental performance.
Co-Authors Ginting, Puji Aloina Br Lukna, Yohanes Kevin Manik, Fernando Saputra Pane, Sanusi Gazali Panggabean, Ignasius G. K. Putri Balqis, Putri Suganda, Rara Vina Arnita