PENGARUH INTANGIBLE ASSET TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI MEDIASI

This study aims to examine and analyze the effect of intangible asset on financial performance with competitive advantage as a mediation at Tenun Ikat SMEs Lamongan. The research development is done by by studying and analyzing both the direct effect of intangible asset on financial performance, and indirect effect through competitive advantage. The research sample is 35 business units selected using saturated sampling method, that is all the members of the population sampled. Data is analyzed by Partial Least Square (PLS) with SmartPLS 3.0 software. The results show that intangible asset has significant effect on competitive advantage, but has no significant effect on financial performance. Competitive advantage is related to financial performance. The mediation test indicates that competitive advantage gives the role as a complete mediation on the effect of intangible asset on financial performance. This research implies that in order to enhance SME’s financial performance, the manager should ensure that the firm has a competitive advantage. A well managed intangible asset will lead SMEs to win the completion and at the end it will enhance SME’s financial performance.

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The Role of Market Orientation, Creativity and Innovation in Creating Competitive Advantages and Creative Industry Performance

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v1i1.12756 ◽

2017 ◽

Vol 8 (2) ◽

Cited By ~ 2

Author(s):

Sutapa Sutapa ◽

Mulana Mulyana ◽

Wasitowati Wasitowati

Keyword(s):

Competitive Advantage ◽

Market Orientation ◽

Sampling Method ◽

Creative Industries ◽

Partial Least Square ◽

Least Square ◽

North Coast ◽

Fashion Industry ◽

The North ◽

Central Java

<div>The purpose of this study is to examine the effect of market orientation, creativity, innovation and competitive advantage on the performance of creative industries. Respondents from this study are 130 owners or leaders of creative industries in the fashion sector in Central Java Indonesia. The study is located on the North Coast of Central Java, taking five districts, namely Pekalongan, Semarang, Kudus, Rembang and Jepara. Sampling method in this research use purposive sampling method. This method is used taking into account the criteria of the creative fashion industry that has been operating for at least 3 years and innovating market-oriented products. The data obtained will be analyzed using Partial Least Square (PLS) program. The results of data analysis show that creativity has no significant effect on innovation. Market orientation significantly affects innovation and performance. Innovation also has a significant effect on excellence and competitive performance. Furthermore, competitive advantage has a significant effect on company performance.</div>

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The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.488 ◽

2015 ◽

Vol 5 (1) ◽

pp. 45

Author(s):

Lusia Amaluddin Andriani ◽

Erida Herlina

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Value Added ◽

Market Value ◽

Partial Least Square ◽

Least Square ◽

Manufacturing Companies ◽

Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

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The Effect of Macroeconomic Fundamentals on the Financial Performance with Deposits as Intervening Variables: A Case Study of Sharia Banks in Indonesia

Jurnal Maksipreneur Manajemen Koperasi dan Entrepreneurship ◽

10.30588/jmp.v8i2.416 ◽

2019 ◽

Vol 8 (2) ◽

pp. 165

Author(s):

Sri Hermuningsih

Keyword(s):

Financial Performance ◽

Sampling Method ◽

Banking Sector ◽

Partial Least Square ◽

Least Square ◽

Macroeconomic Fundamentals ◽

Public Banks ◽

Intervening Variables ◽

Positive Effect

The aim of this research is to determine the effect of macroeconomic funda-mentals on financial performance with deposits as intervening variables in sharia banking in Indonesia. The research of macroeconomic fundamentals in the banking sector is an important component for improving the bank's financial performance. The research samples were all sharia public banks of year 2014 until 2017. By using purposive sampling method, data analysis in this research applied Partial Least Square. The results of this research indicated that macroeconomic fundamentals and deposits have a positive effect on financial performance. The results of the study have some implications for policies which can help to improve the performance of the sharia banking sector.

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MODAL INTELEKTUAL DAN KINERJA KEUANGAN : KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.239-258 ◽

2021 ◽

Vol 2 (2) ◽

pp. 239-258

Author(s):

Muhammad Fahri Azmi ◽

Yusralaini Yusralaini ◽

Rofika Rofika

Keyword(s):

Financial Performance ◽

Competitive Advantage ◽

Financial Services ◽

Structural Equation ◽

Negative Influence ◽

Positive Influence ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Positive Effect

This study aims to see the effect of VACA, VAHU, STVA, and VAIC on financial performance and competitive advantage, as well as the role of competitive advantage in mediating the effect of VACA, VAHU, STVA, and VAIC on financial performance. The population in this study is Islamic commercial banks registered with the financial services authority in 2016-2018. The sample of this research was selected by sampling criteria. Hypothesis testing used in this research is Structural Equation Modeling with Partial Least Square (SEM-PLS) approach and the statistical test tool used is WarpPLS 7.0. The results of this study indicate that VACA has a positive influence on financial performance, VAHU has a negative influence on financial performance while STVA and VAIC do not affect financial performance. Furthermore, this study found that VACA, STVA, and VAIC had a positive effect on competitive advantage and competitive advantage also has a positive effect on financial performance. This research also found that, while VAHU did not affect the competitive advantage that competitive advantage plays a role in mediating the effect of VACA and VAIC on financial performance, whereas competitive advantage does not mediate the effect of VAHU and STVA on financial performance.

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI)

Owner ◽

10.33395/owner.v6i1.613 ◽

2022 ◽

Vol 6 (1) ◽

pp. 518-529

Author(s):

Petrus Gani

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Partial Least Square ◽

Least Square ◽

Significant Positive Effect ◽

Company Value ◽

Analysis Technique ◽

Food And Beverage ◽

Positive Effect

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.

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KEUNGGULAN KOMPETITIF MELALUI PEMASARAN KEWIRAUSAHAAN DAN ORIENTASI KEWIRAUSAHAAN USAHA MIKRO KECIL MENENGAH

JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) ◽

10.34203/jimfe.v7i1.2996 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Suharyati Suharyati ◽

◽

Ediwarman Ediwarman ◽

Nobelson Nobelson

Keyword(s):

Competitive Advantage ◽

Entrepreneurial Orientation ◽

Sampling Method ◽

Partial Least Square ◽

Least Square ◽

Analysis Tool ◽

Purposive Sampling ◽

Entrepreneurial Marketing ◽

Pls Analysis ◽

Positive Effect

Abstrak: Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh pemasaran kewirausahaan dan orientasi kewirausahaan terhadap keunggulan kompetitif. Jumlah populasi dalam penelitian ini sebesar 351 pelaku UMKM. Sampel dipilih menggunakan purposive sampling method. Sampel berjumlah sebesar 100 pelaku UMKM di desa Kanekes, Kecamatan Leuwidamar, Lebak. Penelitian ini menggunakan alat analisis partial least square (PLS) dalam analisis inferensial. Hasil penelitian ini menunjukkan bahwa variabel pemasaran kewirausahaan dan orientasi kewirausahaan berpengaruh positif terhadap keunggulan kompetitif. Hasil penelitian ini bermanfaat sebagai bahan masukan bagi pemegang kebijakan mengenai strategi pengembangan keunggulan kompetitif UMKM, dan diharapkan pula dinas terkait dikabupaten Lebak agar menerima hasil penelitian sebagai bahan informasi dalam pengambilan kebijakan guna merumuskan program pembinaan bagi UMKM. Abstract: This study is a quantitative study that aims to examine the effect of entrepreneurial marketing and entrepreneurial orientation on competitive advantage. The total population in this study was 351 MSME actors. The sample was selected using purposive sampling method. The sample is 100 SMEs in Kanekes village, Leuwidamar district, Lebak. This study uses a partial least square (PLS) analysis tool in inferential analysis. The results of this study indicate that the variables of entrepreneurial marketing and entrepreneurial orientation have a positive effect on competitive advantage. The results of this study are useful as input for policy holders regarding the development of a competitive advantage strategy for SMEs, and it is also hoped that the relevant agencies in Lebak Regency will accept the results of the research as information material in policy making in order to formulate a coaching program for SMEs.

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Pengaruh Sumber Daya Finansial, Aset Tidak Berwujud dan Keunggulan Bersaing yang Berimplikasi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah di Lombok NTB

MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah ◽

10.29244/mikm.11.2.151-158 ◽

2017 ◽

Vol 11 (2) ◽

pp. 151-158

Author(s):

Ahmad Fauzi ◽

Budi Suharjo ◽

Muhammad Syamsun

Keyword(s):

Human Capital ◽

Financial Performance ◽

Competitive Strategy ◽

Financial Resource ◽

Partial Least Square ◽

Least Square ◽

Financial Resources ◽

Intangible Asset ◽

Customer Capital ◽

Innovation Capital

The research analyzes the financial resources, intangible assets (innovation capital, human capital, and customer capital), competitive advantage and financial performance, also analyzing its effect and analyzing business feasibility from the point view of Net Present Value (NPV), Profitability Index (PI), Payback Period (PP) and Internal Rate of Return (IRR) on cow commodities, corn and seaweed (PIJAR). The method used is qualitative and quantitative, the respondent are choose by purposive sampling with the criteria of SME which conduct their business on cow commodities, corn and seaweed at Lombok NTB Region. This research is using the Partial Least Square (PLS) analysis which is a statistical method on varian basis. The research results obtained by the Financial Resource Capacity has well sufficient capacity of (3.29), Intangible Asset have well sufficient capacity of (3.86), well good for Competitive Strategy Excellence Cost of (3.92) and quite good Financial Performance. The influence among variables on the seaweed commodities : (1) Financial Resource does not affect the financial performance and price competitive competition, so the financial resources capacity is well good, although its not yet able to contribute on the financial performance; (2) Innovation capital affect on financial performances but do not affect on competitive strategy; human capital affect on the financial performance and competitive strategy; customer capital affect on the financial performance and competitive strategy; and (3) The business feasibility for PIJAR commodities are very well based on the view point of NPV, PP, PI and IRR.

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KEWIRAUSAHAAN, INOVASI TEKNOLOGI, DAN KEUNGGULAN BERSAING PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MAKANAN DI KECAMATAN CIBINONG

JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) ◽

10.34203/jimfe.v5i2.1870 ◽

2020 ◽

Vol 5 (2) ◽

pp. 85-96

Author(s):

Luhung Bagas Prayogo ◽

Suharyati Suharyati ◽

M.B Nani Ariani

Keyword(s):

Competitive Advantage ◽

Technological Innovation ◽

Significant Influence ◽

Quantitative Research ◽

Sampling Method ◽

Sampling Technique ◽

Partial Least Square ◽

Least Square ◽

Purposive Sampling ◽

Analysis Technique

This research is a quantitative research that aims to determine the effect of entrepreneurship and technological innovation on the competitive advantage of food MSMEs in Cibinong Subdistrict. The population used for this research is the businessmen MSMEs food entreprises at Cibinong Subdistrict. The number of sample which is taken was 50 respondents. The sampling technique for this research is purposive sampling method. The analysis technique used is Partial Least Square with 5% significance. The results of the testing are obtained (1) there is a significant effect of entrepreneurship on competitive advantage, (2) there is a significant influence of technological innovation on competitive advantage

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The Role of The Store Atmosphere To Impulsive Purchasing (Study in Matahari Cilandak Town Square)

AFEBI Management and Business Review ◽

10.47312/ambr.v2i01.58 ◽

2017 ◽

Vol 2 (01) ◽

pp. 80

Author(s):

Mamlu Atul Hasanah ◽

Prasetyo Hadi ◽

Hariyanto Ridwan

Keyword(s):

Indirect Effect ◽

Positive Emotion ◽

Positive Emotions ◽

Sampling Method ◽

Least Square Method ◽

Partial Least Square ◽

Least Square ◽

Analysis Technique ◽

Partial Least Square Method

Impulsive purchases is one factor, which are considered by retailers and manufacturers. The purpose of this study was to determine the role of positive emotions in mediating the store atmosphere on impulsive purchases. The population in this study is the community in Cilandak West district which often make impulsive purchases in Matahari Cilandak Town Square. The size of the samples which are taken by as many as 50 people, with a non-probability sampling method particularly purposive sampling. Data is collected through questionnaires. The data analysis technique used is the PLS (Partial Least Square) method of analysis. These results indicate that the store atmosphere has a positive and significant impact on impulsive purchases at 0.387. Indirect effect store atmosphere of impulsive purchases through positive emotion at 0.431. Hence the indirect effect has more impact on the direct effect. Keywords: Impulsive Purchases, Positive Emotion, Store Atmosphere

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