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Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo 知识经纪人身份作为一种调解:设计创新行为,支持Sidoarjo的中小企业进行数字转型
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3643
Ayu Lucy Larassaty
Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still  limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.
中小型企业(SMEs)对一个国家的经济具有重要作用,以提高生产力,竞争,并能够开辟商业机会和创造就业机会。在Sidoarjo的UKM环境中出现的现象是,UKM参与者只关注有形资产,对无形资产的关注较少。本研究的目的是找出知识经纪人在支持Sidoarjo中小企业数字化转型中设计创新行为的作用和实施情况。研究方法采用定性研究类型的实地研究方法。数据收集技术采用三角测量法,包括文件记录、访谈、观察和调查以及档案记录。研究结果解释了Sidoarjo中小企业在支持数字化转型中实施知识经纪人来设计创新行为的原因,这仍然局限于知识共享,其中知识经纪人被构建和设计为提供信息和咨询的桥梁,而大学和组织合作伙伴仅在培训活动和陪伴中进行。中小企业利用企业自有资源促进数字化转型的战略实施中,知识经纪人的作用非常重要,它可以利用数字技术调解利益相关者与企业中需要资金的中小企业之间的互动。与愿意投资的投资者扩大业务,以获得投资回报。这种互动提高了中小企业的数字素养,并加强了组织之间共享和传播知识的过程。
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引用次数: 0
Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance 财务表现对Tax Avoidance的影响研究
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4406
Ike Alvinurnita Tristanti, Aisyaturrahmi
This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
本研究旨在检验影响避税因素的实证证据。本研究中使用的因素是盈利能力、杠杆、流动性和销售增长作为自变量。用现金有效税率作为因变量来衡量避税。本研究不仅讨论了影响避税的盈利能力、流动性、杠杆和销售增长。然而,它也分析了2019年和2020年在印度尼西亚证券交易所(IDX)上市的制造业公司在避税方面是否存在显著差异。根据预先确定的标准,获得了58家制造企业的样本。使用的分析方法是多元回归和配对样本t检验与SPSS(统计产品和服务解决方案)应用程序版本26。结果表明,2019年的盈利能力对避税有影响,2020年的盈利能力对避税没有影响,2019年和2020年的杠杆对避税没有影响,2019年和2020年的流动性对避税没有影响,2019年和2020年的销售增长对避税没有影响,2019年和2020年的避税没有差异。
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引用次数: 0
Pengaruh Orientasi Pasar, Orientasi Pembelajaran Dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran 市场导向、学习导向和营销绩效创业导向的影响
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3155
Muhammad Fiqron
The development of MSMEs in the city of Padang has experienced a relatively highincrease over the past 2 years, even though it was hit by Covid-19 and it is different from otherregions which generally have experienced a decline. This study aims to analyze the effect of marketorientation, learning orientation and entrepreneurial orientation on marketing performance inserving culinary MSMEs in Padang City. This study used purposive sampling for the samplingtechnique. The data were processed using SPSS version 27. The results of the study found thatmarket orientation, learning orientation and entrepreneurial orientation had a positive effect onmarketing performance. Specifically, entrepreneurial orientation has the most dominant influence,followed by learning orientation and market orientation
巴东市中小微企业的发展在过去两年中经历了相对较高的增长,尽管它受到了新冠肺炎的打击,但它与其他地区普遍出现下降的情况不同。本研究旨在分析市场导向、学习导向和创业导向对巴东市烹饪中小企业营销绩效的影响。本研究采用目的性抽样的抽样技术。数据采用SPSS第27版进行处理。研究结果发现,市场导向、学习导向和创业导向对营销绩效有正向影响。其中,创业导向的影响最为显著,其次是学习导向和市场导向
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引用次数: 0
Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman 外部动机需求、同事和宗教信仰支持对巴东区宗教事务部工作人员的工作满意度的影响
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4006
Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced
 Job satisfaction is closely related to the condition of employees and the company which is associated with increased productivity and organizational commitment. If job satisfaction is not obtained by employees, it will reduce productivity, one of which is the employees of the Padang Pariaman Regency Ministry of Religion office, based on the results of a pre-survey regarding employee job satisfaction, it is concluded that they do not have satisfaction with their work, which can reduce productivity and organizational commitment. This study aims to see the effect of Extrinsic Motivation, Colleague Support and Religiosity on Job Satisfaction of Employees at the Office of the Ministry of Religion, Padang Pariaman Regency. The method used in this research is quantitative research with a descriptive approach. The population in this study were all employees of the Office of the Ministry of Religion of Padang Pariaman Regency as many as 62 people using multiple linear regression tests. The results of this study indicate that extrinsic motivation, coworker support and religiosity have a positive and significant impact on job satisfaction of employees of the Office of the Ministry of Religion, Padang Pariaman Regency.
工作满意度与员工和公司的状况密切相关,这与提高生产力和组织承诺有关。如果员工没有获得工作满意度,就会降低生产力,其中一个是巴东Pariaman摄政部宗教办公室的员工,根据对员工工作满意度的预调查结果,得出的结论是他们对工作没有满意度,这会降低生产力和组织承诺。本研究旨在探讨外因动机、同事支持与宗教信仰对巴东市政府宗教部员工工作满意度的影响。在本研究中使用的方法是定量研究与描述性的方法。采用多元线性回归检验,本研究人群均为巴东市政教部办公室雇员,共62人。本研究结果显示,外在动机、同事支持和宗教信仰对巴东市政府宗教部员工的工作满意度有显著的正向影响。
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引用次数: 0
Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur 公司规模和偿偿性审查的影响,以温和变量为衡量制造企业的盈利能力
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4268
Roza Mulyadi, Dwi Fitrianingsih
This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.
本研究旨在确定2016-2021年期间在IDX上市的食品和饮料子行业制造公司的公司规模和偿付能力对审计延迟的影响,并将盈利能力作为调节变量。这种类型的研究是定量的,数据收集技术通过二级数据,包括食品和饮料子行业制造公司的年度报告。抽样技术采用目的性抽样方法,按规定的标准,抽样102份。数据分析技术通过偏最小二乘(PLS)程序使用结构相等模型(SEM)进行调节作用。统计分析结果表明,2016-2021年印尼证券交易所上市的食品饮料行业制造企业的企业规模对审计延迟没有显著影响,偿付能力结构对审计延迟没有显著影响,盈利能力调节企业规模对审计延迟的影响没有显著影响,偿付能力调节结构对审计延迟的影响不显著。
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引用次数: 0
Pengaruh Sistem Pengendalian Intern Dan Ketidak Patuhan Pada Peraturan Perundang-Undangan Standar Akuntansi Pemerintahan Terhadap Opini Audit 内部控制系统对政府会计标准的审计意见法律规则的影响
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3930
A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak
This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
本研究旨在探讨内部控制制度(SPI)和不遵守政府会计准则法律法规(SAP)对审计意见的影响。本研究的样本是印度尼西亚共和国审计委员会廖内省代表处(BPK RI Pekanbaru)的审计员。本研究为定量研究。本研究使用问卷调查收集的原始数据。在这项研究中,样本是55个受访者使用饱和样本。分析工具为SPSS 2.6。数据分析结果表明,内部控制制度(SPI)和不遵守政府会计准则立法(SAP)对审计意见有影响。
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引用次数: 0
Effect Of Sponsorship Suitability On Music Festival Events 赞助适宜性对音乐节活动的影响
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4088
Azmil Chusnaini, R. A. Rasyid
Sponsorship is the most important element in marketing communications for every type of company and organization among other types of marketing communications. Currently Sponsorship is believed to be one of the most powerful media used to link stakeholder relations communications to the target market. Sponsorship in the arts, especially music festivals, is one of the sponsorships that is more considered and can be used as a media promotion by many product brands because music is an industry that is highly developed and in great demand by the people of Indonesia. Therefore, this research is focused on contributing to the world of research, especially in the category of sponsorship activities in a music festival, by analyzing the influence of the EventSponsor suitability variable on Brand Image, Attitudes towards Sponsors, Attitudes towards Brands, and Purchase Intentions at Jazz music events Traffic Surabaya. This research is a quantitative study using a questionnaire distributed to 250 respondents. The results of the study explain that Event-Sponsor suitability has a positive effect on Brand Image, Attitudes have a positive effect on Sponsors, Attitudes towards Brands, and Purchase Intentions
赞助是营销传播中最重要的因素,对于任何类型的公司和组织来说,在其他类型的营销传播中。目前,赞助被认为是将利益相关者关系传播与目标市场联系起来的最有力的媒体之一。艺术方面的赞助,尤其是音乐节,是很多产品品牌比较考虑的赞助之一,可以作为媒体推广,因为音乐是印尼高度发达的行业,印尼人民对音乐的需求很大。因此,本研究的重点是通过分析EventSponsor适宜性变量对爵士音乐活动Traffic Surabaya的品牌形象、对赞助商的态度、对品牌的态度和购买意愿的影响,为研究领域做出贡献,特别是在音乐节的赞助活动类别中。本研究是一项定量研究,使用了一份分发给250名受访者的问卷。研究结果解释了活动赞助商适宜性对品牌形象有正向影响,态度对赞助商、品牌态度和购买意愿有正向影响
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引用次数: 0
The Journey of Indonesian Government Accounting 印尼政府会计的历程
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3954
F. Prasetya
From 1974 to today, Indonesia has undergone many periods of financial management reform. Financial management reform is necessary for a country to attain excellent governance. The crisis that happened in 1997 prompted the adoption of good Governance in Indonesia. The 1997 financial crisis revealed the inadequate management of public finances up until that point. Thus, the Indonesian government began to recognize excellent governance gradually. Government Accounting Standards are the first step towards achieving excellent Governance (SAP). In Government Regulation 71 of 2010, Accrual-based SAP is the proper SAP for implementing good governance. Government Regulation No. 71 of 2010 implements Law No. 17 of 2003 About the Financial Country. Using the accrual method is anticipated to enhance the transparency of financial reporting and the government's public accountability. This type of qualitative descriptive research seeks to comprehend how the transition from pre-reform to the post-reform application of Government Accounting Standards happened. Through a literature search, the data for this investigation were acquired
从1974年至今,印度尼西亚经历了许多财政管理改革时期。财政管理改革是一个国家实现卓越治理的必要条件。1997年发生的危机促使印尼采取了善治。1997年的金融危机暴露了在此之前公共财政管理的不足。因此,印尼政府开始逐渐承认优秀的治理。政府会计准则是实现卓越治理(SAP)的第一步。在2010年的政府法规71中,权责发生制SAP是实施良好治理的合适SAP。2010年第71号政府条例执行2003年第17号关于金融国家的法律。采用权责发生制可以提高财务报告的透明度和政府的公共问责制。这种定性描述性研究旨在理解政府会计准则的应用从改革前到改革后的转变是如何发生的。通过文献检索,获得了本调查的数据
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引用次数: 0
Pengaruh Kebijakan Dividen Dan Risiko Bisnis Terhadap Struktur Modal Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2015-2019 2010年至2019年在印尼证券交易所上市的股息政策和商业风险对资本结构的影响
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3216
Putri Juliyanti Hasan
The research aims to determine and analyze the effect of dividend policy and business risk on capital structure in property and real estate companies. The sampling technique used is purposive sampling. The population in this research amounted to 65 companies and based on the sampling technique in the annual financial statements of property and real estate companies for the 20152019 period there were 15 samples or 75 observed data. The analysis used in this research is Multiple Linear Regression Analysis. The results of this research indicate that the dividend policy has a positive and significant effect on capital structure and business risk has no effect on capital structure.
本研究旨在确定和分析股利政策和经营风险对房地产公司资本结构的影响。使用的抽样技术是有目的的抽样。本研究的人口为65家公司,基于2015 - 2019年期间房地产和房地产公司年度财务报表中的抽样技术,有15个样本或75个观察数据。本研究使用的分析是多元线性回归分析。研究结果表明,股利政策对资本结构有显著的正向影响,经营风险对资本结构没有影响。
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引用次数: 0
Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program 积极应对气候变化的社区:生物多样性保护计划的动态绩效治理分析
IF 4.5 4区 管理学 Q1 BUSINESS, FINANCE Pub Date : 2023-06-28 DOI: 10.1108/sampj-04-2022-0167
V. Vignieri
PurposeThis study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies.Design/methodology/approachThis study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes.FindingsActive community reduces harmful factors for biodiversity (i.e. biological threats and anthropogenic pressure), limiting the risk of extinction of perennial plants. Stakeholders’ prior knowledge is an enabling condition of climate adaptation processes as it triggers the adoption of prescriptions and cultural changes in a community.Practical implicationsThe study provides methodological guidance to define measures to deliver material information to support environmental performance governance. It elaborates an inventory of short- and long-term performance indicators integrating natural-science targets into accounting measures that can support policymakers operating in other contexts to implement climate change adaptation policies.Social implicationsAs a response to the study findings, social implications provide insights into how active community in collaborative platforms for climate change may support stakeholders to address natural resources imbalances, define strategies to share the burden among them and intervene on multiple policy domains (e.g. financial, environmental and social).Originality/valueClimate change adaptation challenges are conceptualized as “super wicked problems,” and the collaborative platforms designed to address them are rendered as complex adaptive systems. This makes the paper go beyond traditional environmental governance, demonstrating that stakeholders’ interactions within collaborative platforms harness active community specialized knowledge.
目的本研究旨在说明协作平台如何利用活跃的社区适应气候变化来实施生物多样性保护政策。本研究采用动态绩效治理方法框架,分析影响生物多样性保护政策结果的因果关系。发现活跃的群落减少了生物多样性的有害因素(即生物威胁和人为压力),限制了多年生植物灭绝的风险。利益相关者的先验知识是气候适应过程的有利条件,因为它触发了社区中采取处方和文化变革。实际意义本研究提供了方法上的指导,以确定提供重要信息的措施,以支持环境绩效治理。它详细阐述了将自然科学目标纳入会计措施的短期和长期绩效指标清单,这些指标可以支持决策者在其他情况下实施气候变化适应政策。社会影响作为对研究结果的回应,社会影响提供了对气候变化合作平台中活跃社区如何支持利益相关者解决自然资源失衡、制定战略以在他们之间分担负担以及在多个政策领域(如金融、环境和社会)进行干预的见解。创意/价值气候变化适应挑战被定义为“超级棘手的问题”,而旨在解决这些问题的协作平台则被呈现为复杂的适应系统。这使得本文超越了传统的环境治理,证明了利益相关者在协作平台内的互动利用了活跃的社区专业知识。
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引用次数: 0
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Sustainability Accounting, Management and Policy Journal
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