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All Journal Jurnal Akuntansi dan Ekonomika Valid Jurnal Ilmiah Business Management
Octavia, Yusi Faizatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Rusminah, Rusminah; Nursanty, Ida Ayu; Amrul, Rusli; Prathama, Baiq Desthania; Kartini, Endang; Octavia, Yusi Faizatul
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5950

Abstract

This research aims to investigate the influence of profitability, solvency, liquidity, company size, and audit opinion on audit delay in Property and Real Estate companies. The study employs a quantitative approach with purposive sampling, involving 23 companies in the sample. Data analysis is conducted through multiple linear regression. The results indicate that profitability does not have a significant effect on audit delay. However, debt payment and company size significantly influence audit delay. While liquidity, though not significant, does affect audit delay. Auditor opinion also significantly influences audit delay. These findings provide valuable insights for stakeholders such as company management, auditors, and regulators in understanding the factors influencing audit delay in the Property and Real Estate sector.
Innovation in MSME Digital Promotion Strategies as a Catalyst for Enhancing Tourist Visits in the Digital Economy Era Krisnahadi, Tama; Octavia, Yusi Faizatul
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in strengthening local economies and supporting the development of sustainable tourism. This study aims to analyze the forms and effects of MSME digital promotion strategy innovations on the increase of tourist visits in the digital economy era. The research employed a mixed method approach with a sequential explanatory design. The findings indicate that MSME digital promotion strategies have a positive and significant effect on tourist visits, as reflected in the regression equation Y = 23.744 + 0.339X, with a significance value of 0.018 (< 0.05). The most effective forms of digital promotion innovation include visual storytelling content and collaboration among tourism stakeholders through the use of social media platforms. The main supporting factors consist of human resource capabilities, product quality, tourist experience, and government support. The study concludes that digital promotion innovation plays a vital role in enhancing MSME competitiveness and stimulating local economic growth.
Pengaruh Adopsi Fintech, Literasi Keuangan, Digital Marketing, Inovasi Produk dan Modal Usaha terhadap Kinerja UMKM : (Studi pada UMKM di Desa Kalampa Kecamatan Woha) Asdiansyuri, Ulfiyani; Octavia, Yusi Faizatul
Valid: Jurnal Ilmiah Vol. 23 No. 1 (2025): Valid Jurnal Ilmiah - Edisi Juli-Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i1.606

Abstract

This study aims to determine the influences that can affect the development of MSMEs in Kalampa Village. This type of research is quantitative. The sampling technique used in this study is a random sampling technique. The research sample was 49 Business Actors in Kalampa Village, Woha District. The test results show that partially fintech adoption, financial literacy, digital marketing, product innovation and business capital have a positive effect on MSMEs performance. With fintech adoption implemented, adequate financial literacy, MSMEs owners can identify and manage financial risks more effectively, thereby protecting the business from potential losses. By implementing Digital Marketing, MSMEs can expand market reach, increase interaction with customers, and build strong brand awareness. Product innovation allows MSMEs to create or develop products that are in accordance with market needs and trends, thereby increasing business competitiveness. Meanwhile, business capital provides the financial support needed to fund operational activities, production, and business development. The influence of the variables Fintech Adoption, Financial Literacy, Digital Marketing, Product Innovation, and Business Capital (independent variables) on MSMEs performance (dependent variable) is 71%, while the remaining 29% is contributed by other variables not included in the study, such as access to capital, work productivity, technology implementation, entrepreneurial orientation, and marketing access.
Co-Authors Amrul, Rusli ENDANG KARTINI, ENDANG Krisnahadi, Tama Nursanty, Ida Ayu Prathama, Baiq Desthania Rusminah Rusminah, Rusminah Ulfiyani Asdiansyuri, Ulfiyani