The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.
{"title":"The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga","authors":"In PT. Petro, Gasindo Intiniaga, Galih Supraja","doi":"10.11594/baarj.03.02.04","DOIUrl":"https://doi.org/10.11594/baarj.03.02.04","url":null,"abstract":"The role of sales accounting information systems in a company is very important Importantly, having a sales accounting information system can maximize profits obtained, achieve sales volume, and support sales growth. So that If the company achieves maximum sales levels, the company needs to pay attention sales system in the company. This research focuses on (1) How the sales accounting information system is implemented at PT. Petro Gasindo Intiniaga, (2) What is the internal control system at PT. Petro Gasindo Intiniaga (3) What is the role of the sales information system at PT. Petro Gasindo Intiniaga to improve the internal control system. This research uses a qualitative approach with a descriptive research type. The data sources used are Primary Data and Secondary Data. Research procedure The data used is field search (a) interviews (b) documentation (c) Observation. To check the validity of the data findings, three triangulations were carried out (1) source triangulation (2) technique triangulation (3) time triangulation. The result of this research is an internal control system in Information Systems Sales Accounting at PT. Petro Gasindo Intiniaga is not doing well. In the The company still has several weaknesses, including; (1) There still exists a dual function in the sales system, between the warehouse helper function and admin functions which are only carried out by the warehouse department. (2) The Authorization System for Approval for Delivery of goods is still authorized by the production and warehouse departments. (3) Deep sales system in which the cash received is not fully deposited into the bank on the date the transaction takes place.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"25 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139608266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. M. Dientri, Novi Darmayanti, Tri Lestari, Imam Baidlowi, Tri Retno Hariyati
The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
{"title":"Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?","authors":"A. M. Dientri, Novi Darmayanti, Tri Lestari, Imam Baidlowi, Tri Retno Hariyati","doi":"10.11594/baarj.03.02.03","DOIUrl":"https://doi.org/10.11594/baarj.03.02.03","url":null,"abstract":"The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"18 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139628624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Fatichatur Rachmaniyah, Dewi Kusmayasari, Abdul Hadi, Siti Makhmudah
This research aims to determine the effect of the amount of credit disbursement on profitability at state-owned banks in Indonesia. This research uses quantitative methods with simple linear regression analysis. The object of this research is state-owned banks listed on the IDX in the 2019-2021 period. By using secondary data from quarterly financial reports in 2019-2021. The results of this research are that the amount of credit disbursement significantly positively affects banking profitability
{"title":"The Influence of the Amount of Credit Disbursement on Profitability in State-Owned Banking in Indonesia","authors":"Fatichatur Rachmaniyah, Dewi Kusmayasari, Abdul Hadi, Siti Makhmudah","doi":"10.11594/baarj.03.02.02","DOIUrl":"https://doi.org/10.11594/baarj.03.02.02","url":null,"abstract":"This research aims to determine the effect of the amount of credit disbursement on profitability at state-owned banks in Indonesia. This research uses quantitative methods with simple linear regression analysis. The object of this research is state-owned banks listed on the IDX in the 2019-2021 period. By using secondary data from quarterly financial reports in 2019-2021. The results of this research are that the amount of credit disbursement significantly positively affects banking profitability","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":" 40","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139628484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine how big the role of operational audit in supporting the effectiveness of sales in the company pt. pacific indo packing. because it is quite important to know how the role of operational audit and sales effectiveness in the company is whether the sales that have been carried out by the company have been effective or vice versa. In this study, the researcher used a quantitative descriptive method. The research method is intended to collect data according to the actual situation and provide an overview and analysis of the existing problems so that it can provide a fairly clear picture of the object under study. The sample in this study is the finance / sales department and the financial statements of the budget and sales realization in 2018 - 2020. The technique of analyzing the percentage results using the provisions, Less than or equal to 70% (≤ 70%) means that the sales function audit does not play a role in supporting sales effective. More than 70% (>70%) means that the sales function audit plays a role in supporting effective sales. Based on the analysis and the results of the questionnaire, the percentage of operational audit participation is 94.48%, this can be seen from the calculation of the answers to the questionnaire using existing benchmarks. So from the results of the percentage can be concluded that the role of operational audit at PT. PACIFIC INDO PACKING Lamongan can be said to play a role because the results of the operational audit presentation are 94.48% while the benchmark can be said to play a role if it is more than 70%.
{"title":"The Role of Operational Audit in Supporting Sales Effectiveness (Study PT. Pacific Indo Packing)","authors":"Ahmad Iswanto, Anjar Sulistyowati, Ali Muhajir","doi":"10.11594/baarj.03.01.04","DOIUrl":"https://doi.org/10.11594/baarj.03.01.04","url":null,"abstract":"This study aims to determine how big the role of operational audit in supporting the effectiveness of sales in the company pt. pacific indo packing. because it is quite important to know how the role of operational audit and sales effectiveness in the company is whether the sales that have been carried out by the company have been effective or vice versa. In this study, the researcher used a quantitative descriptive method. The research method is intended to collect data according to the actual situation and provide an overview and analysis of the existing problems so that it can provide a fairly clear picture of the object under study. The sample in this study is the finance / sales department and the financial statements of the budget and sales realization in 2018 - 2020. The technique of analyzing the percentage results using the provisions, Less than or equal to 70% (≤ 70%) means that the sales function audit does not play a role in supporting sales effective. More than 70% (>70%) means that the sales function audit plays a role in supporting effective sales. Based on the analysis and the results of the questionnaire, the percentage of operational audit participation is 94.48%, this can be seen from the calculation of the answers to the questionnaire using existing benchmarks. So from the results of the percentage can be concluded that the role of operational audit at PT. PACIFIC INDO PACKING Lamongan can be said to play a role because the results of the operational audit presentation are 94.48% while the benchmark can be said to play a role if it is more than 70%.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131411117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jangasih Situngkir, A. H. Mukti, M. Christiningrum
Financial ratio have several function for strategic decision making. Several ratio such as profitability or sales growth are the most important for capital market signal. This Research aims to examine the effect of sales growth and profitability with debt policy as the moderating variable on the value of the manufacturing industry sub-sector of the consumer goods industry listed on the Indonesia stock exchange in 2018-2020. With a total sample of 165 companies. The research methodology is quantitative with multiple linear regression testing with SPSS V23 data processing tools. Based on the result of model 1 testing, the result showed that sales growth had no effect on firm value, and profitability has a positive effect on firm value. The result of model 2 testing, the resulting research shows that sales growth has a positive effect on firm value, Profitability has a positive effect on firm value, debt policy does not moderate the effect of sales growth on firm value and debt policy does not moderate the effect of profitability on firm value.
{"title":"The Effect of Sales Growth and Profitability on Company Value with Debt Policy as Moderating Variables","authors":"Jangasih Situngkir, A. H. Mukti, M. Christiningrum","doi":"10.11594/baarj.03.01.03","DOIUrl":"https://doi.org/10.11594/baarj.03.01.03","url":null,"abstract":"Financial ratio have several function for strategic decision making. Several ratio such as profitability or sales growth are the most important for capital market signal. This Research aims to examine the effect of sales growth and profitability with debt policy as the moderating variable on the value of the manufacturing industry sub-sector of the consumer goods industry listed on the Indonesia stock exchange in 2018-2020. With a total sample of 165 companies. The research methodology is quantitative with multiple linear regression testing with SPSS V23 data processing tools. Based on the result of model 1 testing, the result showed that sales growth had no effect on firm value, and profitability has a positive effect on firm value. The result of model 2 testing, the resulting research shows that sales growth has a positive effect on firm value, Profitability has a positive effect on firm value, debt policy does not moderate the effect of sales growth on firm value and debt policy does not moderate the effect of profitability on firm value.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114262292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Asih Waris Lestari, A. H. Mukti, M. Christiningrum
Information technology plays an important role in financial system, company need this for quality improvement. The purpose of this study was to examine and analyze the effect of information system quality, perceived benefits, and information quality on user satisfaction at PT. Wijaya Karya (Persero) Tbk. The number of respondents used as many as 45 employees of PT. Wijaya Karya (Persero) Tbk. This research is quantitative by using the analysis method with SmartPLS3 program. The results of this study indicate that the influence of information system quality, perceived benefits, and information quality have a positive effect on application user satisfaction.
信息技术在财务系统中发挥着重要作用，企业需要信息技术来提高质量。本研究的目的是检验和分析信息系统质量、感知利益和信息质量对Wijaya Karya (Persero) Tbk公司用户满意度的影响。被调查者的数量多达45名来自PT. Wijaya Karya (Persero) Tbk的员工。本研究采用SmartPLS3程序分析方法进行定量分析。本研究结果显示，资讯系统品质、感知效益、资讯品质对应用程式使用者满意度有正向影响。
{"title":"The Effect of Information System Quality, Perceived Usability, and Information Quality on User Satisfaction of Finance Management System (FMS) Applications","authors":"Asih Waris Lestari, A. H. Mukti, M. Christiningrum","doi":"10.11594/baarj.03.01.02","DOIUrl":"https://doi.org/10.11594/baarj.03.01.02","url":null,"abstract":"Information technology plays an important role in financial system, company need this for quality improvement. The purpose of this study was to examine and analyze the effect of information system quality, perceived benefits, and information quality on user satisfaction at PT. Wijaya Karya (Persero) Tbk. The number of respondents used as many as 45 employees of PT. Wijaya Karya (Persero) Tbk. This research is quantitative by using the analysis method with SmartPLS3 program. The results of this study indicate that the influence of information system quality, perceived benefits, and information quality have a positive effect on application user satisfaction.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125818675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. Wafa, Isnaini Anniswati Rosyida, Istifak Iyatus Sholikha
This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.
{"title":"Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds","authors":"M. Wafa, Isnaini Anniswati Rosyida, Istifak Iyatus Sholikha","doi":"10.11594/baarj.03.01.05","DOIUrl":"https://doi.org/10.11594/baarj.03.01.05","url":null,"abstract":"This study aims to determine and describe the Accountability of Village Fund Management and Village Development in the Allocation of Village Funds Mrutuk, Widang District, Tuban Regency which includes (1) Planning, (2) Implementation, (3) accountability. The method used in this study is a qualitative descriptive method. The technique used in collecting data through interviews and direct observation of the object. This research shows that at the planning, implementation, accountability, and development stages, the telash is in accordance with the applicable procedures and the management has been carried out in an accountable manner. The results of this study indicate that the management of Village Finance in general is that the management of Village Finance has achieved accountability. In addition, there is still a need for intensive village assistance from the local government in helping villages to realize village financial management accountability.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125226520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The COVID-19 pandemic has had a significant impact on consumer buying patterns. This makes the economic sector receive special attention from the Indonesian government. At present the Indonesian government has implemented a new normal policy to accelerate the handling of COVID-19. This study aims to explain the role of the halal industry in reviving the Indonesian economy in the new normal era, the opportunities for the halal industry in Indonesia, and the possible challenges it faces, and explain what strategies should be followed. This study uses a descriptive qualitative research method. The technique used in this study using a purposive sampling technique. The data used comes from primary data through interviews and secondary data through research, books, other articles, and the official website of the Minister of Finance relevant to the research theme. The results of this study explain that the halal industry has an important role in Indonesia's economic growth in the new normal era. There are economic sectors that are opportunities for the development of the halal industry, namely halal food and beverages, halal fashion, halal cosmetics, halal media and recreation, halal pharmaceuticals, and halal finance. Apart from opportunities, a number of challenges must be faced, such as challenges arising from government, organizations, development, society or consumers, and existing resources. Strategies also need to be carried out to deal with these challenges, one of which is by prioritizing the halal product category.
{"title":"Strategy for the Development of the Indonesian Halal Industry in the New Normal Era","authors":"Gunawan Aji, Ummu Najwa, Rohayatul Akyani, Armaelis Arfani, Elsa Tiara, K. Abdurrahman, Wahid Pek-alongan","doi":"10.11594/baarj.03.01.07","DOIUrl":"https://doi.org/10.11594/baarj.03.01.07","url":null,"abstract":"The COVID-19 pandemic has had a significant impact on consumer buying patterns. This makes the economic sector receive special attention from the Indonesian government. At present the Indonesian government has implemented a new normal policy to accelerate the handling of COVID-19. This study aims to explain the role of the halal industry in reviving the Indonesian economy in the new normal era, the opportunities for the halal industry in Indonesia, and the possible challenges it faces, and explain what strategies should be followed. This study uses a descriptive qualitative research method. The technique used in this study using a purposive sampling technique. The data used comes from primary data through interviews and secondary data through research, books, other articles, and the official website of the Minister of Finance relevant to the research theme. The results of this study explain that the halal industry has an important role in Indonesia's economic growth in the new normal era. There are economic sectors that are opportunities for the development of the halal industry, namely halal food and beverages, halal fashion, halal cosmetics, halal media and recreation, halal pharmaceuticals, and halal finance. Apart from opportunities, a number of challenges must be faced, such as challenges arising from government, organizations, development, society or consumers, and existing resources. Strategies also need to be carried out to deal with these challenges, one of which is by prioritizing the halal product category.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124238970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Latifatus Sholikhah, Novi Darmayanti, Have Zulkarnaen
The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.
{"title":"The Impact Of Covid-19 On Stock Price And Stock Trade Volume (Case Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange)","authors":"Latifatus Sholikhah, Novi Darmayanti, Have Zulkarnaen","doi":"10.11594/baarj.03.01.06","DOIUrl":"https://doi.org/10.11594/baarj.03.01.06","url":null,"abstract":"The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114910953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The production environment has changed to a knowledge and technology system, and competition has also developed into a more global and innovation system, becoming a competitive environment in most countries and businesses. Companies must evolve and innovate to deal with intense competition and shifting consumer demands if they hope to succeed over the long term in today's global market economy. Small and medium enterprises should seek new business motivations and strategies to better develop new goods and services and take new information and technological advances into account. For a business to grow, innovation is essential. The traditional innovation literature, first published in 1934 by Joseph Schumpeter, focuses on the manufacturing sector and the level of competition in advanced markets and economies. Compared to other countries, Indonesia has a much higher proportion of small businesses per capita. Over the years, SMEs have made a significant contribution to developing countries in Asia (including ASEAN). SMEs are cited in ASEAN countries as a key driver of economic growth and development, the foundation of the national economy, the highest paying industry, and a potential tool for reducing poverty. Especially after the Asian financial crisis, including Indonesia's SMEs which are strategic in private sector growth.
{"title":"Macro and Micro Environmental Perspectives on the Ability of SME Business to Innovate and Perform Good","authors":"Muthia Algarini, Dito Aditia Darma Nasution","doi":"10.11594/baarj.03.01.01","DOIUrl":"https://doi.org/10.11594/baarj.03.01.01","url":null,"abstract":"The production environment has changed to a knowledge and technology system, and competition has also developed into a more global and innovation system, becoming a competitive environment in most countries and businesses. Companies must evolve and innovate to deal with intense competition and shifting consumer demands if they hope to succeed over the long term in today's global market economy. Small and medium enterprises should seek new business motivations and strategies to better develop new goods and services and take new information and technological advances into account. For a business to grow, innovation is essential. The traditional innovation literature, first published in 1934 by Joseph Schumpeter, focuses on the manufacturing sector and the level of competition in advanced markets and economies. Compared to other countries, Indonesia has a much higher proportion of small businesses per capita. Over the years, SMEs have made a significant contribution to developing countries in Asia (including ASEAN). SMEs are cited in ASEAN countries as a key driver of economic growth and development, the foundation of the national economy, the highest paying industry, and a potential tool for reducing poverty. Especially after the Asian financial crisis, including Indonesia's SMEs which are strategic in private sector growth.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116344213","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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