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Investigasi Determinan Earning Management Alfiana Alfiana; Irwan Moridu; Donny Dharmawan; Ninik Churniawati; Dwi Budi Srisulistiowati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7522

Abstract

The purpose of the study was to examine the effect of profitability variables (ROA), and company size (SIZE) on earnings management. This study uses data obtained from the annual financial statements of Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2013 totaling 197 companies. At the purposive sampling stage, the number of samples that are suitable for use is 18 Manufacturing Companies. The data analysis method is multiple linear regression. Hypothesis testing uses the t-test to partially test the variables, as well as the F-test. The results of the analysis show that partially profitability (ROA) affects earnings management. But company size (Size) has no effect on earnings management. Then the results of the regression analysis detected that simultaneously profitability (ROA) and company size (Size) showed an influence on earnings management (Earning Management) of 54.8%, the remaining 45.2% being influenced by other factors.
Faktor-Faktor Penentu Kepuasan Pelanggan Pada Usaha Kecil Menengah Berdasarkan Konsep Ekonomi Pengalaman Khamdan Suriyok Khamdan; Ninik Churniawati; Iga Mawarni
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 18 No. 1 (2026): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v18i1.143

Abstract

Dalam persaingan UMKM kuliner yang semakin ketat, pelaku usaha tidak hanya dituntut menyediakan produk berkualitas, tetapi juga menciptakan pengalaman pelanggan yang baik. Konsep experience economy menekankan bahwa kepuasan pelanggan dipengaruhi oleh pengalaman emosional, estetika, dan interaksi selama proses konsumsi. Pada Café Dobex Gresik, faktor harga, lokasi, dan desain tempat diduga memengaruhi kepuasan pelanggan. Penelitian ini bertujuan untuk menganalisis pengaruh harga, lokasi, dan desain tempat terhadap kepuasan pelanggan. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 60 pelanggan yang telah melakukan pembelian minimal dua kali. Data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan SPSS melalui uji validitas, reliabilitas, regresi linier berganda, koefisien determinasi, serta uji t dan uji F. Hasil penelitian menunjukkan bahwa harga, lokasi, dan desain tempat secara simultan berpengaruh signifikan terhadap kepuasan pelanggan. Secara parsial, harga dan desain tempat berpengaruh positif dan signifikan, sedangkan lokasi tidak berpengaruh signifikan. Desain tempat menjadi variabel yang paling dominan dalam meningkatkan kepuasan pelanggan. Penelitian ini menunjukkan pentingnya pengelolaan pengalaman pelanggan sebagai strategi peningkatan kepuasan pada UMKM kuliner.
Strategi Pengembangan Usaha Pada Umkm Keluarga Dalam Menghadapi Perubahan Pasar Pada Pengusaha Bunga Sedap Malam Di Rembang Pasuruan Ishak Ishak; Khamdan Suriyok; Ninik Churniawati
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 18 No. 1 (2026): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v18i1.144

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the national economy, particularly in creating employment opportunities, increasing community income, and promoting regional economic growth. Many MSMEs in Indonesia develop as family businesses that are managed and sustained across generations. This study aims to analyze business development strategies of family-based MSMEs in facing market changes, particularly among night-blooming jasmine (tuberose) entrepreneurs in Rembang District, Pasuruan Regency. This research employs a descriptive qualitative approach, with data collected through in-depth interviews, observations, and documentation. The informants include business owners, involved family members, and flower traders or collectors. Data analysis was conducted through data reduction, data display, and conclusion drawing, with triangulation techniques to ensure data validity. The results indicate that business development strategies include maintaining product quality, implementing simple innovations in packaging, and utilizing both traditional and digital marketing methods. Family-based business management provides advantages in cost efficiency and trust, although it still faces limitations in managerial systems. In addition, entrepreneurs encounter several challenges such as price fluctuations, changes in market demand, business competition, and weather-related factors. The study concludes that the success of business development is not only determined by product quality but also by the ability of MSME actors to adapt to market changes through appropriate strategies.
Determinant Life Style, Financial Literacy, Social Environment Dan Media Sosial Terhadap Consumptive Behavior Generasi Z Di Kabupaten Pasuruan Mashudi Azrullah Hudi; Khamdan Suriyok; Ninik Churniawati
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 18 No. 1 (2026): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v18i1.145

Abstract

The rapid development of digital technology has driven changes in various aspects of life, including consumption activities and the shopping behavior of society. This study aims to analyze the effect of lifestyle, financial literacy, social environment, and social media on the consumptive behavior of Generation Z in Pasuruan Regency. The research employs a quantitative approach using purposive sampling with 65 respondents categorized as Generation Z. Data were collected through Likert-scale questionnaires and analyzed using SPSS, including validity tests, reliability tests, multiple linear regression, as well as t-test and F-test. The results show that lifestyle, financial literacy, social environment, and social media simultaneously have a significant effect on consumptive behavior. Partially, financial literacy, social environment, and social media have a positive and significant effect, while lifestyle has no significant effect. Financial literacy is identified as the most dominant variable influencing consumptive behavior. This study indicates that consumptive behavior is influenced not only by internal factors but also by external factors such as social environment and digital media development.
Pengaruh Kualitas Produk Dan Inovasi Produk Terhadap Kepuasan Konsumen Pada Umkm Di Kecamatan Klojen Kota Malang Djoko Prasetyo Meinarto Djoko; Khamdan Suriyok; Ninik Churniawati
Jurnal Transparan Institut Teknologi dan Bisnis Yadika Vol. 18 No. 1 (2026): JURNAL TRANSPARAN
Publisher : Institut Teknologi dan Bisnis Yadika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53567/jtrans.v18i1.147

Abstract

This study aims to analyze the effect of product quality and product innovation on consumer satisfaction in MSMEs in Klojen District, Malang City. This study uses a quantitative approach with descriptive and associative methods. The research data was obtained by distributing questionnaires to 82 respondents who were consumers who had purchased MSME products in the area. The data analysis techniques used include validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing using F and t tests. The results show that product quality and product innovation simultaneously have a significant effect on customer satisfaction. Partially, product quality has a positive and significant effect on consumer satisfaction, while product innovation has no significant effect. The product quality variable is the most dominant factor in influencing consumer satisfaction. The coefficient of determination value shows that 31.1% of consumer satisfaction variation can be explained by product quality and product innovation, while the rest is influenced by other factors outside the scope of this study. The results of this study indicate that improving product quality is an important strategy for MSMEs in increasing consumer satisfaction