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The Effect of Intellectual Capital on MSME Performance Through Innovation as an Intervening Variable Renya Rosari; Trinandari Prasetyo Nugrahanti; Laili Savitri Noor; Mohammad Muslimin; Akhmad Nur Zaroni
International Journal of Social Science and Business Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i1.68776

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. This study aims to explore the influence of intellectual capital on MSME performance through innovation. Using the purposive sampling method, questionnaires were distributed to 98 MSME owners in Indonesia. Data analysis was performed using Structural Equation Modeling (SEM) with the SMART PLS application. The results of SEM analysis show that intellectual capital has a positive effect on innovation (t-statistics = 120,105) and MSME performance (t-statistics = 18,863). In addition, innovation also has a positive effect on the performance of MSMEs (t-statistics = 12,010). This finding confirms that improving the performance of MSMEs requires strong intellectual capital and is supported by effective innovation. Thus, increasing innovation can be key in improving the performance of MSMEs. This research makes an important contribution in the understanding of the relationship between intellectual capital, innovation, and MSME performance. The implications of these findings can help MSME owners and related stakeholders to improve intellectual capital management strategies and innovations to improve the performance of MSMEs in Indonesia.
DAMPAK KINERJA AUDITOR DI MASA PANDEMI COVID-19 DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Trinandari Prasetyo Nugrahanti; Muhammad Alief Zamorano
AKUNTANSI 45 Vol. 3 No. 1 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i1.876

Abstract

Pada mada pandemi COVID-19, seorang auditor dituntut untuk dapat mengembangkan kompetensi yang dimiliki dengan memanfaatkan waktu yang tersedia dan juga dapat menerapankan teknologi untuk mempertahankan kualitas kinerja audit. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, time budget pressure dan remote audit terhadap kinerja auditor di masa pandemi Covid-19 dengan penerapan teknologi informasi sebagai variabel moderasi. Jenis penelitian ini kuantitatif dengan menggunakan data primer yang diperoleh melalui kuesioner yang disebar secara online melalui google form kepada auditor yang bekerja pada Kantor Akuntan Publik wilayah DKI Jakarta. Teknik sampling yang digunakan pada penelitian ini yaitu convenience sampling, sehingga diperoleh sebanyak 103 responden. Metode analisis data yang digunakan adalah analisis statistik deskriptif dan analisis regresi moderasi serta uji hipotesis. Hasil penelitian ini menunjukkan bahwa kompetensi, time budget pressure dan remote audit berpengaruh positif terhadap kinerja auditor. Selanjutnya penerapan teknologi informasi mampu memoderasi kompetensi, time budget pressure dan remote audit terhadap kinerja auditor yang bekerja di masa pandemi Covid-19.
Pemanfaatan Media Sosial (Digital Marketing) untuk Pemasaran Produk UMKM Muljanto Silajadja; Pamela Magdalena; Trinandari Prasetyo Nugrahanti
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 2 (2023): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v2i2.1001

Abstract

For the last decade, promoting a new product has a high cost, which takes a long processing time, then the advertising must go through the phase of designing and printing. In the time being, the marketing process has a short time penetrating the newly market sharing because of social media, when Indonesia has become enormous of using social media. By exploring the phenomenon of social media as a marketing medium, this paper is aimed to provide a brief explanation of the usefulness of social media for the empowerment of the regional community. The collection of data analysis has been held in small-medium enterprises in Indonesia from 2020 until 2022 as anticipated the pandemic's effect, where the national economy has collapsed with a high probability of bankruptcy in all sectors. Considering the economic impact, all regional community has concerns with social media as a new business tool media as an innovative and creative marketing process; the fundamental motive is to keep the existing business as usual activity. All the previous research has proven that the volatile existence of a small-medium enterprise is a vital indicator of keeping a sustainable business in the long term. Then this is supported by the high dynamic pattern of demand, particularly the quick response preferences and small production capacity as a handicap for reaching the economic scale. As a comprehensive explanation, this recommendation is to push on the high government intention of fixing the empowering regulation in marketing, operational and financing activity because of the high level of weakness aspect in this sector.