Pub Date : 2023-10-02DOI: 10.23887/jimat.v14i03.62714
Ayu Ladya Sintya Dewi, Putu Riesty Masdiantini
Abstrak
Penyelenggaraan kegiatan penelitian ini mempunyai tujuan ialah guna mencari tahu bagaimana sebenarnya pengaruh yang diberikan oleh aspek akses permodalan, e-payment dan e-commerce terhadap kinerja UMKM yang ada di daerah kawasan Kecamatan Buleleng. Pihak peneliti dalam kegiatannya ini memakai metode kuantitatif dengan cara melakukan proses penyebaran kuesioner yang dilakukan memakai skala likert. Populasi yang dipakai dalam kegiatan ini ialah seluruh UMKM yang ada di daerah kawasan Kecamatan Buleleng yang telah terdata memiliki izin usaha yang tepatnya ada di tahun 2018-2022. Pihak peneliti selanjutnya memakai metode non probality sampling dengan penggunaan teknik purposive sampling dan dalam proses penentuan jumlah sampel memakai rumus Slovin, sehingga jumlah aksir sampel yang dipakai adalah 92 orang. Dalam melakukan proses pengolahan data, maka pihak peneliti memakai bantuan program SPSS. Data yang sudah berhasil terkumpul dalam hal ini akan dilakukan ke proses selanjutnya berupa langkah uji kualitas data yang mencakup uji validitas dan i reliabilitas, uji asumsi klasik yang mencakup uji normalitas, multikolineritas, dan heteroskedastisitas. Proses terakhir dilakukanlah uji hipotesis yang mencakup analisis regresi linier berganda, Koefisien Determinasi dan uji t. Hasil dari kegiatan ini berhasil menunjukkan bahwa ketiga variabel independen yang mencakup akses permodalan (X1), e-payment (X2) dan e-commerce (X3) memunculkan pengaruh yang arahnya positif dan juga signifikan terhadap kinerja UMKM (Y) di daerah kawasan Kecamatan Buleleng.
Kata kunci: akses permodalan, e-payment, e-commerce, kinerja UMKM.
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 Penyelenggaraan kegiatan penelitian ini mempunyai tujuan ialah guna mencari tahu bagaimana sebenarnya pengaruh yang diberikan oleh aspek akses permodalan, e-payment dan e-commerce terhadap kinerja UMKM yang ada di daerah kawasan Kecamatan Buleleng. Pihak peneliti dalam kegiatannya ini memakai metode kuantitatif dengan cara melakukan proses penyebaran kuesioner yang dilakukan memakai skala likert. Populasi yang dipakai dalam kegiatan ini ialah seluruh UMKM yang ada di daerah kawasan Kecamatan Buleleng yang telah terdata memiliki izin usaha yang tepatnya ada di tahun 2018-2022. Pihak peneliti selanjutnya memakai metode non probality sampling dengan penggunaan teknik purposive sampling dan dalam proses penentuan jumlah sampel memakai rumus Slovin, sehingga jumlah aksir sampel yang dipakai adalah 92 orang. Dalam melakukan proses pengolahan data, maka pihak peneliti memakai bantuan program SPSS. Data yang sudah berhasil terkumpul dalam hal ini akan dilakukan ke proses selanjutnya berupa langkah uji kualitas data yang mencakup uji validitas dan i reliabilitas, uji asumsi klasik yang mencakup uji normalitas, multikolineritas, dan heteroskedastisitas. Proses terakhir dilakukanlah uji hipotesis yang mencakup analisis regresi linier berganda, Koefisien Determinasi dan uji t. Hasil dari kegiatan ini berhasil menunjukkan bahwa ketiga variabel independen yang mencakup akses permodalan (X1), e-payment (X2) dan e-commerce (X3) memunculkan pengaruh yang arahnya positif dan juga signifikan terhadap kinerja UMKM (Y) di daerah kawasan Kecamatan Buleleng.
 
 Kata kunci: akses permodalan, e-payment, e-commerce, kinerja UMKM.","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902257","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}
Pub Date : 2023-04-16DOI: 10.23887/jimat.v14i01.51017
Adela Putri Widyadi, None Jacobus Widiatmoko
Company information disclosure is currently an additional value for companies that disclose it. This study was conducted to find out the influence of Sustainability Report and Audit Quality disclosure on the Firm Value with the variable control profitability, leverage, and size. Population in this study was the manufacturing sector companies which has been listing on the Indonesia Stock Exchange from 2016 to 2020. There were 90 samples determined by the purposive sampling technique and have fulfilled the established criteria. Regression test in this study used multiple linear regression. Research results were obtained that: 1) Sustainability Report has positive and significant effect on firm value. 2) Audit quality has a positive and significant effect on firm value.
{"title":"Pengaruh Pengungkapan Sustainability Report Dan Kualitas Audit Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur 2016-2020","authors":"Adela Putri Widyadi, None Jacobus Widiatmoko","doi":"10.23887/jimat.v14i01.51017","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.51017","url":null,"abstract":"Company information disclosure is currently an additional value for companies that disclose it. This study was conducted to find out the influence of Sustainability Report and Audit Quality disclosure on the Firm Value with the variable control profitability, leverage, and size. Population in this study was the manufacturing sector companies which has been listing on the Indonesia Stock Exchange from 2016 to 2020. There were 90 samples determined by the purposive sampling technique and have fulfilled the established criteria. Regression test in this study used multiple linear regression. Research results were obtained that: 1) Sustainability Report has positive and significant effect on firm value. 2) Audit quality has a positive and significant effect on firm value.","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273324","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}
Pub Date : 2023-04-16DOI: 10.23887/jimat.v14i01.50111
Dessy Aryani, Edy Sujana, I Putu Gede Diatmika
Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization
{"title":"Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating","authors":"Dessy Aryani, Edy Sujana, I Putu Gede Diatmika","doi":"10.23887/jimat.v14i01.50111","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.50111","url":null,"abstract":"Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"462 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273327","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}
Pub Date : 2023-04-16DOI: 10.23887/jimat.v14i01.49980
None Ni Komang Trisnadewi, Nyoman Ayu Wulan Trisna Dewi
Abstract The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District. Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.
{"title":"Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara","authors":"None Ni Komang Trisnadewi, Nyoman Ayu Wulan Trisna Dewi","doi":"10.23887/jimat.v14i01.49980","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.49980","url":null,"abstract":"Abstract The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District. Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273325","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}
Pub Date : 2023-04-16DOI: 10.23887/jimat.v14i01.53016
Kadek_payas Suputra, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti
ABSTRACT This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market. Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance
{"title":"Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia","authors":"Kadek_payas Suputra, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti","doi":"10.23887/jimat.v14i01.53016","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.53016","url":null,"abstract":"ABSTRACT This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market. Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273326","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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