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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Aunurrafiq Aunurrafiq
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Economics, Econometrics & Finance

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA UMKM DIMODERASI OLEH KETIDAKPASTIAN LINGKUNGAN ( Studi Empiris Pada UMKM Krcamatan Sukajadi Kota Pekanbaru ) Aprilianti Aprilianti; Kamaliah Kamaliah; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of accounting information systems, financial literacy and human resources competencies on the performance of micro, small and medium enterprises with environmental uncertainty as a moderating variable. The data used in this study are primary data, with a questionnaire as an instrument. The method used for sample selection was purposive sampling. In this study, the total of UMKM in Sukajadi District was 295 UMKM. The research sample was 170 UMKM. But only 150 answered the questionnaire and it can be processed. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using Statistical Product and Service Solution (SPSS) data processing software version 20.0 for windows. The results showed that the accounting information system, financial literacy and human resources competencies had an effect on the performance of micro, small and medium enterprises. Moderated regression analysis shows that environmental uncertainty can moderate and strengthen the influence of accounting information systems, financial literacy and human resources competencies on the performance of micro, small and medium enterprises.Keywords: Accounting Information System, Financial Literacy, Human Resources Competencies, Environmental Uncertainty and The Performance of micro, small and medium enterprises
PENGARUH FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMUTE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, DAN AUDIT TENURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Anggraini Tiara; Surya Adri Satriawan Raja; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of audit committee meeting frequency, audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. The population of this study is the consumer goods industry companies listed on the Indonesian Stock Exchange from 2014 to 2018. The sampling technique used the purposive sampling method and acquired 26 companies with 130 units of observations. This study tested the hypothesis using multiple regression analysis. The results of this study indicate that there is a positive effect of the audit committee size, audit firm size, and audit tenure on Corporate Social Responsibility disclosure. Meanwhile, the audit committee meeting frequency has no effect on Corporate Social Responsibility disclosure. The test results of the coefficient of determination in this study were 0.3371 or 33.71%. This means that the independent variable is only able to explain the dependent variable CSR disclosure of 33.71%, while the rest is explained by other variables outside the research model.Keyword : Audit Committee Meeting Frequency, Audit Committee Size, Audit Firm Size, Audit Tenure, Corporate Social Responsibility Disclosure
PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN, PERILAKU KEUANGAN, DAN INKLUSI KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN PELAKU UMKM DI KECAMATAN TEBING TINGGI KABUPATEN KEPULAUAN MERANTI Ariza Ifan; Kamaliah Kamaliah; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Financial literacy is financial knowledge and capability that affects efforts toimprove financial well-being (Hidayah et al., 2021). This study aims to examineand analyze the effect of financial literacy, financial planning, financial behavior,and financial inclusion on financial well-being. This research includesquantitative research. The total population in this study was 1,384 SMEs in thedistrict. High Cliffs, Meranti Islands Regency. The sampling method used in thisstudy is non-probability sampling with the side quota method. This research wascollected through a survey by distributing questionnaires, where the respondentsconsisted of SMEs in the district. Tebing Tinggi, Meranti Islands Regency, whichis in the trade, service provider, and food/beverage processing sector with a totalof 200 respondents. The data were analyzed using multiple regression methodusing SPSS version 26. The results of the study prove that financial literacy,financial planning, financial behavior, and financial inclusion on financialwelfare. Keywords: Financial Literacy, Financial Planning, Financial Behavior, FinancialInclusion, and Financial Welfare.
Co-Authors Anggraini Tiara Aprilianti Aprilianti Ariza Ifan Kamaliah Kamaliah Surya Adri Satriawan Raja