scholarly journals Performance and Sustainability of Halal Food Smes

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Rina Sari Qurniawati ◽  
Yulfan Arif Nurohman

This study investigates the performance and sustainability of halal food SMEs in the FinTech era. The large aggregate contribution of SMEs does not yet reflect good performance in domestic and foreign market competition due to lack of financial literacy. FinTech can support financial literacy so performance and sustainability SMEs will increase. Consequently, testing the effect of fintech and literacy on the performance and sustainability of MSMEs. A total of one hundred respondents are selected using the quantitative method as sources of data collection. The questionnaires are distributed using a purposive sampling method in Surakarta, Indonesia. The software used for analysis is SEM-PLS.  The results of this study state that the performance and sustainability of SMEs are influenced by FinTech and financial literacy

2021 ◽  
Vol 9 (1) ◽  
pp. 75-84
Author(s):  
Hana Zahra Salsabila

This study aims to determine the effect of perceived risk, benefit and ease of use on purchasing decisions. This study uses four variables, namely risk, benefit and ease of use as independent variables, and purchasing decisions as the dependent variable. The population in this study were active students of the economics faculty at the Sarjanawiyata Tamansiswa Yogyakarta University who used the Shopee application, who were then sampled as many as 120 respondents. The sampling method using purposive sampling with data collection using a questionnaire. The results showed that the risks, benefits and ease of use simultaneously had a significant effect on online purchasing decisions at Shopee, risk had a significant negative effect on online purchasing decisions at Shopee, benefits had a significant negative effect on online purchasing decisions at Shopee, ease of use has a significant effect on online purchasing decisions at Shopee.


2019 ◽  
pp. 722
Author(s):  
Dhaniar Waghmi Pratami ◽  
I Ketut Budiartha

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.


2015 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
Kukuh Fertion

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.


2020 ◽  
Vol 11 (2) ◽  
pp. 91-102
Author(s):  
Nurhayati Nurhayati ◽  
Nita Octarina

This study aims to determine what factors influence the use of management accounting in Batik SMEs in Pamekasan Regency and how it influences the use of management accounting applications related to control instruments. This research method uses a quantitative approach. The population in this study is the owner of batik SMEs in Pamekasan Regency. The sample was determined using a purposive sampling method with a total of 44 respondents. Data collection was done byinterview techniques and questionnaire distribution. Analysis of the data used in this study is SEM-PLS using the SMARTPLS 3.0 application. The results showed that education and financing did not affect the use of management accounting related to control instruments, whereas accounting training and business scale influenced the use of management accounting related to control instruments. The effect of the use of management accounting on batik SMEs in Pamekasan Regency has a positive effect on business development. After applying management accounting, SME owners can carry out planning and supervision in the operations of SMEs, in other words management accounting strongly supports business success.


Profit ◽  
2021 ◽  
Vol 15 (02) ◽  
pp. 1-13
Author(s):  
Afrianti Elsye Vanomy

This study aims to determine whether MSMEs in Batam have implemented PP No. 23 of 2018 according to the form of business or business profile the impact of this rate reduction of this rate reduction on tax revenue at KPP Pratama Batam Selatan. Data obtained from distributing questionnaires via Google form and interviews and direct data collection at KPP Pratama Batam Selatan. The sampling method of this research is purposive sampling technique.and uses descriptive quantitative by investigating the influence of the MSME business profile variable on State Revenue through taxpayer compliance. State revenue data comes from PPh 4 paragraph 2 specifically for MSMEs with PP. No. 46 of 2013 and PP No. 23 of 2018 over period of 4 years, namely 2016 to 2019. And using regression and path analysis. So that the results of this study indicate that the business profile is significant on taxpayer compliance, as well as the significant result between taxpayer compliance with state revenue, but business profile has no significant effect on State Revenue, the effect is direct, but the results differ if the effect of business profile on State Revenue through compliance. The result of taxpayers is significant.


2015 ◽  
Vol 4 (3) ◽  
Author(s):  
SOPAN SOPIAN HADI

This study aims to investigate the influence of store atmosphere, which consists of anumber of variable such as exterior, interior store layouts and pointr of interest display, onthe consumers interest to purchase in the Indomaret store in Mataram City. This study usesthe theories of marketing management related to store atmosphere and consumers interest topurchase.This study employed an associative approach. A purposive sampling method wasused to collect data from 100 respopndents who had already visited Indomaret stores inMataram City. The instruments for data collection were a questionnaire and documentationstudy. The data collected were analyzed with a multiple linear regression method.Result of the study show that the variable of general interiot of MataramIndomaretstores influenced very significantly on the counsumers interest to buy. Meanwhile, othervariables, such as the shop exterior, store layout, and interior displays a point of interest, didnot affect the consumers interest tu buy.Key word : store atmosphere, eksterior toko, store layout, interior point of interest display


INFO ARTHA ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 55-65 ◽  
Author(s):  
Rahadi Nugroho ◽  
Devandanny Rosidy

ABSTRACTThis study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak. 


2020 ◽  
Vol 2 (1) ◽  
pp. 2590-2602
Author(s):  
Richard Arya Prakasa

This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.


2019 ◽  
Vol 44 (1) ◽  
pp. 13
Author(s):  
Zuraida Zuraida

The Purpose of this Study was to Determine the Extent to which the Process of Processing Soybeans into Processed Products,Namely Tofu that can Provide a level of Profit and added Value for Businesses in the Study Area. Data Collection was Done by Purposive Sampling method (Deliberately). The Results showed that the Tofu Processing Process was Carried out Using Simple Technology,Namely Using the Main Raw Material of Soybeans. Mashed with added Vinegar and Salt Acid with a Simple Tool.As for the Amount of Soybean Raw Material once the Production is an Average of 133,33 kg Per day With 226,61kg of Tofu. Workforce 6,90 HOK with Labor out of 0,052 HOK Per kg of Soybeans to Know in Return for Rp 5.460 Added Value of Rp 7.164,02 per kg with a Ratio of Added Value Obtained 42,89 % of the output Value means that Every Rp 100 output Values Will Get an Added Value of 42,89 Which is Include in the Category of High Added Value. Profits are Obtained in the Amount of Rp1 .704,02 with a Ratio of 23,79 % to Added Value. Keywords : Soybean,Tofu, Added Value


Media Bisnis ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 101-110
Author(s):  
MARIA ULPAH ◽  
NURWANTI NURWANTI

The purpose of this study was to determine the effect of several variables such as, Competence, Compensation, and Leadership to Employee Performance. The object of this research is the regular employees of PT.Pos Indonesia (Persero) West Jakarta. The method used was Descriptive and Simple Regression Method were used to test the hypothesis. Respondents involved in this study were 67 employees. This study uses a purposive sampling method. Data collection techniques by using a questionnaire. The results showed that partially, Competence has effect to Employees Performance, Compensation has effect to Employees Performance, and Leadership has effect to Employees Performance.


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