Claim Missing Document
Check
Articles

Found 4 Documents
Search

Covid-19 Impact on Micro and Small-Medium Enterprises Operating and Analysis of Government Stimulus Packages Muhammad Haykal; Iswadi Bensaadi; Saifuddin Yunus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3745

Abstract

This study aims to compare tourists visiting, sales, investments, and innovations before and during Covid-19 and explore government stimulus packages for micro and small-medium enterprises (MSMEs). The research is a quantitative and cross-sectional study. Data was collected using a questionnaire at 120 MSMEs of the tourism sector in Aceh. One-sample t-test was used to analyze tourists visiting, sales, investments, and innovations before and during Covid_19. Frequency analysis is performed to explain MSMEs that receive the government's stimulus packages. The result shows that tourists visiting, sales, investments during Covid-19 were lower than before, and the innovations are indifferent before and during Covid_19. Using frequency analysis indicates that most MSMEs were not receiving government stimulus packages. The study contributes to the existing literature about tourists visiting, sales, investment, innovations at MSMEs, and practical implications for policymakers to support business operation sustainability during the Covid-19 crisis.
The Investment Behavior through Supply Chain Strategy of Acehness Entrepreneurs, Indonesia Jumadil Saputra; Iswadi Iswadi; Yunina Yunina; Muhammad Haykal; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.421 KB)

Abstract

The aim of this is to analyze the investment behavior of Acehnese entrepreneurs by considering the individual characteristics of entrepreneurs. This study was analyzed using a quantitative descriptive approach. The number of samples was 150 Aceh Entrepreneurs in 10 districts/cities in Aceh. The selected entrepreneurs who have been designated as Taxable Entrepreneurs (PKP) by the Directorate General of Taxes. The sampling technique used is judgment sampling. The research data collected by using a closed questionnaire. The results of the study show that Acehnese entrepreneurs have risk-averse behavior in making investment decisions. The results of the study also show that Acehnese entrepreneurs consider investments by sharia principles. Entrepreneurs with an older age tend to have alternative investments in financial assets. Factors of saturation and reliability cause this tendency. Older entrepreneurs are becoming increasingly uncomfortable with the business they are running right now, but they are worried about the significant risks of diversifying investment into financial assets. Education needs to be given about investing in the financial sector for Acehnese entrepreneurs, especially for older entrepreneurs.
Profitability and Discretionary Accrual through Supply Chain Management: Evidence of Manufacturing Firms using GMM Estimates in Indonesia Muhammad Haykal; Erlina Erlina; Azhar Maksum; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.615 KB)

Abstract

Abstract – This study examines supply chain power in the context of real earnings management. Accrual-based models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia. This empirical study samples manufacturing sector companies listed on the Indonesia Stock Exchange from 2006 to 2016 and uses dynamic models with Generalised Method of Moments (GMM) estimation. This paper finds that the motives for signalling managers still influences the existence of discretionary accruals, and ROA, PBV, and EPS have a positive and significant effect on discretionary accruals. These findings prove that managers engage in discretionary accrual when reporting the profitability of the company. Leverage negatively affects discretionary accrual and the control mechanism of the current debt even though the effect is marginal. This study only examines the profitability motives of managers in conveying information to outsiders, and acknowledges that discretionary accruals may be influenced by variables beyond this study.
Pertumbuhan dan Perkembangan Ilmu Komunikasi Muhammad Haykal; Nabila Zuhra; Erwan Effendi; Winda Sari; Selfa Nafidza; Anwar Najmullah
Da'watuna: Journal of Communication and Islamic Broadcasting Vol. 4 No. 3 (2024): Da'watuna: Journal of Communication and Islamic Broadcasting (In Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to learn how the ancient growth and development of the communication sciences made such a widespread development in the present era. The study employed a library study method by conducting a qualitative study method using a descriptive method. The study gathered data available from journals and books associated with the growth and development of communication sciences. The technique employed in this data collection involves recording and summarizing a number of obvious data sources. Analysis in this data collection suggests that the growth and development of communication sciences go through many processes in the stages of its development. The results of this study suggest that the growth and development of the communications science are constantly changing over the years and is thus growing rapidly and broadly in the present era.