1,720,990 research outputs found
THE EFFECT OF WORKING CAPITAL AND SALES ON NET PROFIT IN SMEs FROZEN FOOD DURING COVID 19 PANDEMIC ERA
Full text linkThis study aims to examine the effect of working capital and sales on Net Profit in SMEs Frozen Food during Covid 19 pandemic era. The research with a quantitative approach was carried out with the research sample is working capital, sales, net profit during 2017 – 2021 at SMEs Sabily Frozen Food. Data analysis using statistics method with multiple linear regression analysis. The finding reveal that working capital and sales have significant effect on net Income during Covid 19 Pandemic Era. Second analysis that at partially examine show that working capital and Sales have a significant effect on Net Income during pandemic era. This study proves that working capital is needed to finance all operational activities during pandemic era and also improving sales important for SMEs in uncertain the pandemic. Therefore, optimal profits can be achieved while improving the working capital and sales during pandemic era to sustainability the business.
Keywords: Working Capital, Sales, Net Income, SME
Analisis Faktor Berwirausaha dan Literasi Kewirausahaan terhadap Intensi Kewirausahaan: Studi di Indonesia
Full text linkPenelitian tentang wawasan kewirausahaan dan literasi kewirausahaan pada universitas di Indonesia saat ini sedang berkembang. Tujuan dari pengembangan berbagai literasi kewirausahaan adalah untuk menumbuhkan lebih banyak wirausahawan dan menciptakan usahawan muda.yang sukses. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis apakah sikap, norma subjektif, kontrol perilaku yang dirasakan dan literasi kewirausahaan berpengaruh terhadap intensi kewirausahaan. Data primer penelitian ini dikumpulkan melalui survei kuesioner. Koefisien Korelasi Pearson dan Analisis Regresi Berganda digunakan dalam penelitian ini untuk menganalisis hubungan. Hasil penelitian menunjukkan bahwa semua variabel memiliki hubungan positif yang signifikan dengan Intensi Kewirausahaan. Kontribusi kajian ini adalah merekomendasikan bahwa beberapa factor tersebut dan literasi kewirausahaan merupakan hal penting sebagai peningkatan kemampuan mahasiswa untuk meningkatkan kemampuan berwirausaha yang menjadi modal utama seseorang untuk sukses dalam usahanya dan dapat menumbuhkan intensi kewirausahaa
Strengthening institutions theory on modification of technology acceptance model: A study of financial information system for local government
Full text linkThe financial information system for local Government or SIPKD regulation in Indonesia are mandatory. There have been several innovations on it, but in practice mostly they were not effective in term of user acceptance due to several obstacles. This study investigates the modified Technology Acceptance Model (TAM) theory proposed with the institutional strengthening theory on the user performance of SIPKD. Supported by the sample of 556 SIPKD users from the Lampung Provincial Government, the results showed that all constructs are associated in accordance with the theory and concept of TAM. The quality of training had a dominant effect on the ease of use and usefulness. Related to the reinforcement theory, the results showed that facilitating conditions and incentives affect the performance of SIPKD users. Meanwhile, institutional pressure did not show its role to improve the performance of users. The main findings revealed that the TAM model becomes more perfect when imbued with the reinforcement theory. These results suggest that information system acceptance is higher when reinforcement theory is able to manipulate the cognitive of users to further improve their individual performance.JEL Classification E60; H83; M48Â
The Mediating of Organizational Commitment on Work Motivation and Lecturer Performance: The Four-Dimensional Model of Organizational Commitment
Full text linkThis study provides the exploration grounded of current conceptual related to organizational commitment. The purpose of this study was to examine the effect of Organizational Commitment (OC) as a mediating relationship between work motivation and lecturer performance. The four-dimensional model investigated Affective Commitment (AC), Continuance Commitment (CC), Normative Commitment (NC) and Internalization Commitment (IO) as dimensions of commitment to the organization. Using 367 lecturers at a private university as a sample, the study analysed by path analysis method. The finding reveals that organizational commitment as a mediating role has positively significant on the relationship between work motivation and lecturer performance. Meanwhile, directly relationship documented that work motivation linkages on affective commitment more strongly correlation within fourdimensions of OC. The fact also showed that low of lecturer motivation due to lack of socializing, making it difficult to work together and communicate effectively on the development of teaching materials and teaching method which affect their work
Determinan Faktor yang Berpengaruh Terhadap Pembayaran Non Tunai (e-Money) di Indonesia
Full text linkPenelitian ini menguji pengaruh berbagai faktor terhadap pembayaran nontunai di Indonesia baik secara parsial maupun simultan. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan kausalitas dengan data sekunder diperoleh dari website resmi Bank Indonesia dan Badan Pusat Statistik. Populasi dalam penelitian ini mencapai 480 data yang diperoleh dari data pembayaran e-money, jumlah uang beredar, perputaran uang, suku bunga dan inflasi di Indonesia tahun 2012-2019 (8 tahun). Teknik pengambilan sampel adalah sampel atau sampel jenuh, dengan menggunakan analisis regresi linier berganda. Hasil temuan menunjukkan bahwa jumlah uang beredar, perputaran uang, dan inflasi berpengaruh terhadap pembayaran yang tidak disesuaikan. Bukti kajian menunjukkan bahwa jumlah uang beredar akan elastis dalam merespon perubahan volume transaksi pembayaran nontunai. Pola hubungan menunjukkan pengaruh yang kuat pada masing-masing variabel. Implikasi hasil penelitian ini terhadap kebijakan pemerintah khususnya Bank Indonesia terkait dengan permintaan uang beredar terhadap kebijakan moneter di Indonesi
Mitigation of Tax Aggressiveness through Good Corporate Governance Company’s Website and Corporate Social Responsibility Disclosure: Evidence-Concentrated Ownership Companies
Full text linkPurposes: This study aims to briefly prove the effect of Good Corporate Governance (GCG), the Company’s Website, and Corporate Social Responsibility Disclosure (CSRD) on tax aggressiveness. This study looks at businesses with a high ownership concentration level with the potential to expropriate minority ownership.
Methods: Purposive judgment sampling with multiple regression analysis was applied to a sample of manufacturing companies listed on the Indonesia Stock Exchange.
Findings: The findings reveal that GCG has a significant effect on Tax aggressiveness, while CSR disclosure activities also hurt tax aggressiveness. This evidence also proves that CSR activities carried out by the Company consistently reduce corporate tax aggressiveness. However, the Company’s website has no discernible impact on tax aggressiveness.
Novelty: This study differs from previous studies because it considers Indonesia’s weak investor protection and concentrated ownership structures. There is a lack of prior studies on concentrated ownership companies and the relationship between good corporate governance, corporate social responsibility disclosure, and company websites on tax aggressiveness
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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