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PENGARUH ORIENTASI PASAR, INOVASI PRODUK DAN INKLUSI KEUANGAN TERHADAP KINERJA UKM Retno Setyowati; Marjam Desma Rahadhini; Aris Eddy Sarwono
Jurnal Riset Entrepreneurship Vol 5 No 1 (2022): (Edisi Pebruari) Volume 5, Nomor 1, Tahun 2022
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jre.v5i1.3311

Abstract

This study aims to analyze the effect of market orientation, product innovation and financial inclusion on the performance of SMEs. This research is a survey research. The population of this research is striated weaving UKM in Mlese Village, Cawas, Klaten. Collecting data using a questionnaire. The sampling technique used the accidental sampling method, namely the striated weaving UKM in Mlese Village, Cawas, Klaten. The sample is 114 respondents. The validity test uses the Pearson correlation product moment, and Cronbach's Alpha for reliability testing. Data analysis used multiple linear regression. The results show that market orientation has a significant effect on the performance of SMEs, product innovation has a significant effect on the performance of SMEs, and financial inclusion has a significant effect on the performance of SMEs. Keywords: financial inclusion; product innovation; SME performance; market orientation
Analysis of Variables Affecting Employee Performance Ardian Nur Romadhan; Aris Eddy Sarwono; Asih Handayani
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.848 KB)

Abstract

This systematic literature review is used to analyze the variables that affect employee performance and to find out what analytical methods and objects along with the number of research samples used by previous researchers are gaps for future research. The research method uses a systematic literature review. The research data was obtained through a search for publications in the range of 2018 to 2021 with the keywords of employee performance being captured based on a quantitative approach. The number of publications analyzed were 20 journals/articles/proceedings. Data were analyzed qualitatively. From this literature review, it can be seen that various predictor variables have been shown to affect employee performance with various analytical methods, objects and the number of samples. For future research development, apart from testing the direct effect, it is also possible to test the indirect effect, either testing a single mediator model or multiple mediator models using path analysis or factor analysis (structural equation modeling).
Determinasi Kualitas Informasi Akuntansi Pada Umkm Di Kabupaten Boyolali, Jawa Tengah Nur Endah Fajar Hidayah; Irkham Azidan Ajinawa; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
Journal Of Management, Business And Education Vol 9, No 2 (2022): December
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v9i2.1358

Abstract

This study aims to determine the effect of financial literacy, financial inclusion, ability to prepare financial reports, and MSME financial performance on the quality of accounting information. The type of research used in this research is quantitative research with a primary data type. Primary data was obtained through the distribution of questionnaires to respondents. The questionnaire was measured using a Likert scale. The population of this study is the owners and actors of MSMEs in the Sawit District of Boyolali Regency totaling 144 MSMEs and the sample is taken using the purposive sampling technique so that there are 113 MSMEs that meet the requirements. The results of the instrument test state that the data is valid and reliable. The goodness of fit test results states that the fit research model and the partial test results state that financial literacy has a significant positive effect on the quality of accounting information but the inclusion of financial and the ability to prepare MSME financial reports to have no effect on the quality of accounting information. The limitation of this research is that it only uses MSME objects in one sub-district in Boyolali so it has not been able to describe the state of MSMEs in all Boyolali districts.
Analysis of Variables Affecting Employee Performance Ardian Nur Romadhan; Aris Eddy Sarwono; Asih Handayani
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This systematic literature review is used to analyze the variables that affect employee performance and to find out what analytical methods and objects along with the number of research samples used by previous researchers are gaps for future research. The research method uses a systematic literature review. The research data was obtained through a search for publications in the range of 2018 to 2021 with the keywords of employee performance being captured based on a quantitative approach. The number of publications analyzed were 20 journals/articles/proceedings. Data were analyzed qualitatively. From this literature review, it can be seen that various predictor variables have been shown to affect employee performance with various analytical methods, objects and the number of samples. For future research development, apart from testing the direct effect, it is also possible to test the indirect effect, either testing a single mediator model or multiple mediator models using path analysis or factor analysis (structural equation modeling).
Auditor Switching Behavior in Property, Real Estate, and Building Construction Company Tria Nur Aysah Aysah; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1773

Abstract

In the face of the threat of familiarity or trust, auditors can be excessively influenced by senior executives and become overly sympathetic. A relationship of trust that is too excessive can interfere with the objectivity of testing that does not match the expectations of an independent relationship. In addition, there are also threats of intimidation that auditors usually get from the dominance of directors and management. This paper proposes a study to find out what factors can influence the occurrence of auditor turnover. The analysis was carried out using secondary data on audited financial statements from 2018-2021 from 76 companies in the property, real estate, and building constructions sectors in Indonesia listed on the Indonesia Stock Exchange totaling 181 samples that met the criteria. The number of sample companies is limited to switching auditor information and other variable information. We use logistic regression models to classify variable auditor switching, audit opinion, financial distress, KAP size, audit delay, and audit report lag. The results showed that audit opinion, financial distress, KAP size did not significantly affect the occurrence of switching auditors. Meanwhile, audit delay and audit report lag significantly affect the occurrence of switching auditors.