Analisis Faktor Pencetus Sisa Hasil Usaha pada Koperasi Sisa Hasil Usaha Se-Kabupaten Jepara

2021 ◽  
Vol 23 (1) ◽  
pp. 9-20
Author(s):  
Kiki Wahyuni ◽  
Aida Nahar
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Literature Study ◽  
Test Analysis ◽  
Variable Volume ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Positive Effect

The purpose of this study is to analyze the factors that trigger SHU in multi-business cooperatives in Jepara. The object of this research is the multi-business cooperative in Jepara district. The method of data collection in this study uses the method of literature study and documentation carried out at the Department of Cooperatives, small and medium enterprises, Manpower and Transmigration, Jepara. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the factors that trigger SHU are the number of members, cooperative assets, business volume, own capital and external capital. The results of the t-test analysis show that the number of members, cooperative assets, own capital and outside capital have a positive effect on SHU, while the variable volume of business has a negative effect on the SHU.

Effect of Product Turnover on Company Performance of SMEs

2021 ◽  
Vol 1 (3) ◽  
pp. 115-119
Author(s):  
Agus Sobar ◽  
Asep Deni ◽  
Riki Riswandi ◽  
Dendi Zainuddin Hamidi ◽  
Indra Permadi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Measurement Model ◽  
Industrial Sector ◽  
Company Performance ◽  
Simple Linear Regression ◽  
Medium Enterprises ◽  
Positive Effect

Research related to the effect of product turnover on the performance of companies in the industrial sector is still needed to do research and study in depth. This is needed because the developed sector, especially related to product rotation, has an important role in advancing the sustainability of the company. The research methodology in this research is descriptive quantitative using simple linear regression analysis and using SPSS v 23 and Amos v 23 software as a calculation tool through a measurement model using simple Linear Regression at 87 MSMEs in Sukabumi City. The results of this study indicate a positive effect of product turnover on the performance of Small and Medium Enterprises.

scholarly journals Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah

2017 ◽  
Vol 1 (1) ◽  
pp. 68-89
Author(s):  
Sumardi Sumardi ◽  
Zulpahmi Zulpahmi
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

scholarly journals Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

2020 ◽  
Vol 31 (5) ◽  
pp. 1344
Author(s):  
Ni Kadek Rahayu Artharini ◽  
Naniek Noviari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Compliance ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

scholarly journals PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 &gt; 1,6772) and significant (0,000 &lt;0,05) on consumer buying interest. Location variables have a negative effect (-0,079) &lt; (1,6772) and are not significant (0,937 &gt; 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

Relationship Between Personality Traits and Academic Achievement Among College Students

2015 ◽  
Vol 5 (2) ◽  
pp. 123-133
Author(s):  
Štefan Vendel
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Personality Traits ◽  
Grade Point Average ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Grade Point ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aims to investigate the relationship between personality traits and academic achievement of university students. The sample consisted of 100 students, aged from 22 to 25 years. The shortened version of NEO-FFI was used to measure personality traits. Academic achievement was measured by the grade point average gained during the first three years of university study. The data were evaluated by the Multiple linear regression analysis. The research has shown the negative effect of extraversion, and a positive effect of conscientiousness on academic achievement. As expected, the relationship between academic achievement and neuroticism, agreeableness and openess to experience was not confirmed.

scholarly journals PENGARUH DEVIDEND PER SHARE (DPS), EARNING PER SHARE (EPS) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERSERO YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017

2019 ◽  
Vol 7 (2) ◽  
pp. 159
Author(s):  
Novalia Selvi Br Parhusip ◽  
Raswan Udjang
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Significant Positive Effect ◽  
Net Profit ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyse the effects of Dividend Per Share, Earning Per Share and Net Profit Margin simultaneously and partially on stock price. This study was taken because there are still differences between the research study with each other. The method of purposive sampling was used in this sample of research. The sample of the research from twenty companies, only eleven are selected because the financial statement from each company are complete since 2013-2017.  The analysis method used is multiple linear regression analysis. By using regression analysis, this study provides evidence that Devidend per Share have significant positive effect on stock prices. Earning per Share have significant positive effect on stock prices. Net Profit Margin have significant negative effect on stock prices.

scholarly journals AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY)

2019 ◽  
pp. 15
Author(s):  
Virly Ramdhani ◽  
Sri Mulyati ◽  
Trisandi Eka Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Knowledge Level ◽  
Medium Enterprises

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.

scholarly journals PENGARUH UMKM TERHADAP TINGKAT KEMISKINAN DENGAN PENDAPATAN DOMESTIK BRUTO SEBAGAI INTERVENING

2019 ◽  
Vol 14 (2) ◽  
pp. 376-390
Author(s):  
Maduretno Widowati ◽  
Agus Budi Purwanto
Keyword(s):  
Path Analysis ◽  
Large Scale ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Economic Assistance ◽  
National Data ◽  
Negative Effect ◽  
Medium Enterprises ◽  
Poverty Levels

Micro, Small and Medium Enterprises are very influential on the Indonesian economy. This has been proven during the economic crisis that hit Indonesia in the period 1997 - 1998 which was the bankruptcy of large scale companies that differed from Micro, Small and Medium Enterprises which remained and grew without economic assistance. In this study, using national data 2000 - 2017 at BPS Indonesia and the Indonesia Ministry of Cooperatives SMEs. Data analysis uses multiple linear regression analysis and path analysis. The results showed that the number of MSMEs had a positive and significant effect on the contribution of MSME GDP, the number of MSME Workers did not affect the contribution of MSME GDP, the number of MSMEs had a negative effect on poverty levels, the number of MSME workers had a negative effect on poverty levels and the contribution of MSME GDP had a negative effect on the level of poverty in Indonesia. Path analysis shows the effect of the number of MSMEs on poverty levels with GDP as intervening contributes to a greater negative effect than the effect of Labor on poverty levels with GDP as intervening.

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