Journal of Economic and Economic Policy
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THE EFFECT OF OPERATIONAL AUDIT AND INTERNAL CONTROL ON PERFORMANCE
No full textThis study aims to examine the influence of operational audits and internal control on company performance, focusing on UD. Cipta Karya Abadi in Lamongan Regency. Objective: The research explores both the individual and combined effects of these factors on company performance. Methods: Utilizing a quantitative approach, data was collected through questionnaires distributed to 38 employees selected using the Slovin formula and convenience sampling. The analysis employed multiple linear regression, supported by validity, reliability, and classical assumption tests, with a significance level of 5%. Results: The findings reveal that operational audits and internal control collectively have a significant positive impact on company performance. Individually, operational audits positively and significantly affect company performance, while internal control does not exhibit a significant individual effect. Novelty: This research highlights the critical role of operational audits in driving company performance and underscores the limited individual impact of internal control, suggesting areas for managerial improvement. The study contributes to understanding how specific internal mechanisms enhance operational efficiency and overall organizational outcome
FINANCIAL STATEMENT FRAUD: EVIDENCE FOOD AND BEVERAGE COMPANIES
No full textThis research aims to analyze the influence of Fraud Diamond, Financial Leverage, and Financial Stability on Fraudulent Financial Statements. This research uses quantitative methods with company annual financial report data that has been published during the 2017-2021 period and can be accessed via the official website of the Indonesia Stock Exchange at www.idc.co.id. The population chosen as the research object in this study is manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sample selection technique in this study used a purposive sampling technique. In accordance with the research results, it was found: The results of the analysis of the influence of Fraud Diamond have a significant effect on the Fraudulent Financial Report, Financial Leverage has a significant effect on the Fraudulent Financial Report, and Financial Stability has no effect on Fraudulent. financial statements. It can be concluded as follow
OPERATING CASH FLOW DRIVES PROFIT STABILITY IN INDONESIAN MANUFACTURING
No full textGeneral Background: Profit persistence, reflecting a company’s ability to maintain consistent profits over time, is a crucial indicator of financial stability and long-term performance. Specific Background: In the context of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023, various financial metrics, such as operating cash flow, company size, and leverage, potentially influence profit persistence. Knowledge Gap: Prior studies have not thoroughly explored the individual and combined effects of these financial variables on profit persistence within this specific sector and timeframe. Aims: This study aims to analyze the influence of operating cash flow, company size, and leverage on profit persistence in manufacturing firms within the basic materials sector listed on the IDX. Results: Utilizing a quantitative approach and multiple linear regression analysis through SPSS 25.0, the study finds that operating cash flow significantly affects profit persistence. In contrast, company size and leverage do not exhibit a significant individual impact on profit persistence. However, collectively, operating cash flow, company size, and leverage do influence profit persistence. Novelty: The study contributes to the existing literature by providing a detailed analysis of how specific financial metrics interact to affect profit persistence, with a focus on a narrowly defined sector and a relatively short observation period. Implications: The findings suggest that while operating cash flow is a critical factor in ensuring profit stability, company size and leverage may not independently influence profit persistence. Future research is recommended to extend the study period and include a broader range of sectors to enhance generalizability and explore additional variables that may impact profit persistence
FRACTALS REVOLUTIONIZE RADAR BY UNVEILING SUPERIOR SIGNAL PROCESSING TECHNIQUES
No full textGeneral Background: Fractal radiophysics and fractal radio electronics represent advanced fields focusing on the creation and development of innovative radio systems. Specific Background: The integration of fractals, textures, fractional operators, and nonlinear dynamics into radiophysics and radiolocation is an emerging area of study with substantial potential. Knowledge Gap: Despite significant advancements, there remain critical gaps in understanding the application of these elements to improve radiophysics and radar signal processing. Aims: This study aims to bridge these gaps by employing long-term natural experiments, statistical analyses, and new information technologies to enhance the identification and classification of land covers and to develop advanced radar maps. Results: The findings demonstrate the effectiveness of fractal methods in improving the accuracy of radar signal processing and land cover classification, with fractal-based approaches outperforming traditional methods. The study also introduces novel textural techniques for identifying objects in optical and radar images, even under low signal-to-background conditions. Additionally, the feasibility of generating synthetic optical and radar images through stochastic autoregressive synthesis has been theoretically justified and experimentally validated, achieving a physical accuracy of 90%. Novelty: This research is the first to explore the combined textural and spatial spectral-correlation features of optical and radar images for land cover classification, highlighting the superiority of fractal-based approaches. Implications: The results provide a robust theoretical foundation for the practical application of fractal radiolocation and radio electronics, offering new directions for the development of advanced radar technologies and information processing methods, thus contributing to the evolution of modern radiophysics and electronic systems
THE INFLUENCE WAREHOUSE LOCATION, TRANSPORTATION, AND INVENTORY ON DISTRIBUTION PERFORMANCE LOGISTICS IN PERUM BULOG BRANCH OFFICE MADIUN
No full textObjective: This study examines the influence of warehouse location, transportation, and inventory on logistics distribution performance at Perum BULOG Madiun Branch, focusing on identifying key factors impacting operational efficiency in rice distribution. Methods: A quantitative approach was employed using a survey method. Data were collected via an online questionnaire distributed to 30 employees at the Perum BULOG Madiun Branch. The responses were analyzed using statistical techniques with SPSS Version 26 software to assess the individual and combined effects of the variables on logistics distribution performance. Results: The findings reveal that, individually, warehouse location and transportation have no significant effect on logistics distribution performance, while inventory has a significant positive influence. Simultaneously, all three variables—warehouse location, transportation, and inventory—contribute positively to logistics distribution performance, explaining 87% of the variation. The remaining 13% is attributed to other factors not included in the study. Novelty: This research provides critical insights into the specific factors affecting logistics distribution within a state-owned enterprise. By highlighting the dominant role of inventory management, the study offers actionable recommendations for improving operational efficiency and bridging the supply-demand gap in rice distribution. This research enhances the understanding of logistics performance determinants in public-sector organizations
CONCEPT OF DETERMINING PRICES FOR ORGANIC VEGETABLES IN IMPROVING FARMERS WELFARE
No full textThe aim of the research is to determine the mechanism and implications of pricing organic vegetables implemented by PT Bionic Farm on the welfare of CV Karunia Abadi Farm farmers. The research method uses a quantitative approach in the form of vegetable sales reports and a qualitative approach to analyze farmer welfare. The calculation results show that the mechanism for setting prices for organic vegetables is determined by the distributor, namely PT Bionic Farm, so that the role of farmers is only limited to price takers. The impact in terms of farmers' income is seen to receive quite a large margin as evidenced by the wages for organic vegetable care services received by farmers above the Regional Minimum Wage (UMR). Meanwhile, farmers have to bear large expenditures for capital and labor in producing organic vegetables such as asparagus. The solution is that farmers must be given socialization on determining the Cost of Goods Sold (HPP) for organic vegetables through Community Service (PkM) activities in order to encourage farmers to increase their productivity in real terms, thereby improving Indonesia's economic welfare
REDESIGN TAS PANCING MULTIFUNGSI DENGAN METODE DESIGN FOR ASSEMBLY (DFA)
No full textPenurunan penjualan tas pancing oleh UD. Abadi Jaya mencapai 5% - 10%, sehingga dengan melakukan riset pendahuluan dari 10 pelanggan yang diwawancarai terdapat 9 pelanggan yang menyatakan bahwa produk kurang menarik. Sehingga diperlukan desain ulang tas pancing untuk memenuhi kebutuhan customer. Metode penelitian yang digunakan yaitu Design For Assembly (DFA). Tujuan dari penelitian ini yaitu untuk membuat desain ulang tas pancing yang berguna untuk menambah nilai fungsi dari tas itu sendiri. Dari penelitian ini menggunakan metode DFA yaitu desain awal tas pancing terdapat 15,5 komponen penyusun dengan waktu perakitan 99,3 sekon, pada desain tas pancing multifungsi terdapat 25,5 komponen penyusun dengan waktu perakitan sebesar 160,5 sekon. Nilai efisiensi desain awal sebesar 0,47 dan untuk desain usulan sebesar 0,48
PENGARUH E-CCOMMERCE, INFLUENCER MARKETING, BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK GOOD DAY FREZE DI KALANGAN MASYARAKAT KABUPATEN SIDOARJO
No full textPerkembangan zaman menuntut manusia untik terus mengalami pembaharuan baik di bidang sains, teknologi maupun bisnis. Salah satu dampak perkembangant tersebut ialah keberadaan kopi yang diminati dari zaman ke zaman. Kebutuhan akan kopi menjadi kebutuhan manusia yang tidak tergantikan. Namun, dengan perkembangan teknologi, kopi menjadi semakin mudah untuk dirpomosikan dan menjadi sebuah peluang bisnis yang khas. Kopi Good day memiliki kualitas yang khas dengan rasa dingin. Konsumsi akan kopi good day yang telah berkembang Indonesia telah menaikan popularitas di kancah nasional termasuk kabupaten sidoarjo. Pada proses promosi yang berpengaruh diantaranya adalah e-commerce, influencer marketing dan brand image. Penelitian ini dilakukan dengan tujuan untuk meneliti pengaruh e-commerce, influencer marketing dan brand image terhadap Keputusan pembelian di Kabupaten Sidoarjo. Penelitian ini dilakukan dengan metode kuantitatif dengan mengumpulkan dan mengkoleksi data. Adapun pengambilan data dilakukan dengan teknik non probability sampling dengan responden berjumlah 100 orang. Dalam penelitian ini instrument penelitian menggunakan kuesioner yang disebar secara online. Kuesioner tersebut memuat pernyataan – pernyataan tentang variabel adalah e-commerce, influencer marketing dan brand image. Data yang diperoleh kemudian dianalisis terkait kualitas data dan kualitas instrument penelitian. Kualitas instrument diuji dengan uji validitas dan reabilitas serta lolos tahapan pengujian tersebut. Kualitas data memenuhi seluruh uji statisik meliputi uji normalitas, uji heteroskdesatitas dan uji multikolineruitas. Kemudian data hasil penelitian dianalisis dengan menggunakan metode regresi linier berganda dan pengujian hipotesis untuk menentukan hubungan antara variabel independent dengan variabel dependen. Berdasarkan hasil penelitian didapatkan bahwa semua variabel independen baik E-commerce, Influencer marketing dan brand image berpengaruh positif terhadap variabel dependen yaitu Keputusan pembelian
MASTERING THE MINERAL WATER MARKET: LE MINERALE SUCCESSFUL STRATEGY IN WINNING CONSUMERS HEARTS
No full textGeneral Background: Global warming and environmental damage are critical issues exacerbated by the use of non-environmentally friendly products. Specific Background: Le Minerale, a bottled water brand, is integrating green promotion, product innovation, and brand image to influence consumer behavior, highlighting the importance of studying their impact on purchasing decisions. Knowledge Gap: Despite the growing trend in sustainable marketing, limited research exists on how these specific factors affect consumer purchasing decisions for environmentally friendly products, particularly in the bottled water sector in Indonesia. Aims: This study aims to determine the role of green promotion, product innovation, and brand image on purchasing decisions for Le Minerale products in Sidoarjo, Indonesia. Results: Using a sample of 100 respondents, multiple linear regression analysis revealed that all three variables—green promotion, product innovation, and brand image—significantly and positively influence purchasing decisions. Novelty: The research highlights the direct link between green promotion campaigns and consumer decisions, emphasizing the importance of product innovation, particularly eco-friendly packaging, in enhancing brand image and driving purchase behavior. Implications: These findings suggest that environmentally conscious marketing strategies not only contribute to positive brand perceptions but also influence consumer choices in favor of sustainable products. Future research could expand the geographical scope and explore additional variables, such as price perception and product quality, to further understand purchasing behavior in different contexts
INTELLECTUAL CAPITAL RESEARCH TRENDS IN NON-PROFIT ORGANISATIONS: BIBLIOMETRIC ANALYSIS BASED ON SCOPUS DATA
No full textThis study explores the publication trends and impact of intellectual capital research within nonprofit organizations over the decade from 2014 to 2023. General Background: As the significance of intellectual capital in enhancing organizational performance becomes increasingly recognized, a deeper understanding of its application in nonprofit sectors is essential. Specific Background: Using bibliometric analysis, the research investigates 240 published articles from the Scopus database, focusing on the subjects of business management, economics, and social sciences. Knowledge Gap: While existing literature highlights the importance of intellectual capital, limited studies specifically address its implications in nonprofit contexts. Aims: The primary aim of this research is to identify trends, prominent authors, influential countries, and the overall landscape of intellectual capital publications in nonprofit organizations. Results: Findings indicate a significant increase in publications, with 87 articles published, predominantly by authors from the United States and Italy. Bontis emerged as the leading author with 115 citations in the Journal of Intellectual Capital. Novelty: This research employs VOSviewer software for bibliometric mapping, visualizing publication data and co-citation networks, thereby providing new insights into the research landscape. Implications: The outcomes of this study not only inform scholars about the trajectory of intellectual capital research in nonprofit organizations but also highlight potential areas for future inquiry, suggesting the need for exploration beyond the Scopus database to encompass broader perspectives from platforms like Web of Science and Google Scholar. This study ultimately contributes to the literature by underscoring the importance of intellectual capital in enhancing nonprofit organizational efficacy and encourages further investigation into this critical area