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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) JAS (Jurnal Akuntansi Syariah)
Miradji, Moh. Afrizal
Unknown Affiliation
Economics, Econometrics & Finance

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ANALYSIS OF MSMEs DEVELOPMENT THROUGH CAPITAL, QUALITY OF HUMAN RESOURCES, AND MENTALITY OF BUSINESS ACTORS Lelimawarti, Anis; Miradji, Moh. Afrizal; Estiasih, Soffia Pudji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13363

Abstract

MSMEs development needs to be carried out because it is related to their contribution to the national economy. The development of MSMEs cannot be separated from indicators of increasing income, the addition of various types of businesses, and larger business scales. Of course, it is related to problems, capital, quality of human resources, and the mentality of business actors in running the business. The aim of this research is to analyze the development of MSMEs through capital issues, quality of human resources and the mentality of business actors so that consistency in research results can be found so that they can be used as a basis for developing MSMEs in general. The sampling technique in this research used accidental sampling. The data collection technique uses a survey via questionnaire with 100 respondents divided according to the proportion of the number of MSMEs in each region. Analysis uses Path as data analysis with Smart-PLS as the analysis tool. The findings of this research show that capital and the quality of human resources influence the development of MSMEs, while the mentality of business actors has no influence on the development of MSMEs.
Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size Miradji, Moh. Afrizal; Kamal, Irsyad; Sartika, Dewi; Purwanggono, Cuk Jaka; Setiawan, Iwan
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2074

Abstract

The purpose of this study is to investigate and evaluate the influence of intellectual capital (IC), debt-to-equity ratio (DER), and return on assets (ROA) on financial distress moderated by company size. This study uses a quantitative method with secondary data derived from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). Construction companies listed on the IDX 2017-2022 became the research population, and the sampling technique used purposive sampling to obtain 10 construction company sub-sector samples with 60 observation data. The data analysis technique uses panel data regression with the help of EViews 10 software. The results of this study indicate that intellectual capital, ROA, and company size have a positive effect, but DER has a negative effect on financial distress; company size is proven to be able to moderate the effect of intellectual capital and ROA on financial distress. Company size cannot moderate the effect between DER and financial distress. This research can complement existing theories and be a reference for future research on financial distress. This research can serve as a guide for companies that want to improve their performance and for investors who assess company performance to obtain investment certainty; in addition, the management of stock issuers can maintain good company performance to increase investor confidence sustainably.
Co-Authors Cuk Jaka Purwanggono DEWI SARTIKA Estiasih, Soffia Pudji Irsyad Kamal Iwan Setiawan Lelimawarti, Anis