1,720,982 research outputs found

    A QUALITATIVE STUDY OF ENTERPRISEE RISK MANAGEMENT IN SMALL MEDIUM ENTERPRISES

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    The goal of this study is to look at the CEO's impact on SMEs' ERM implementation. With the use of archives and an open-ended questionnaire, we employed a number of methods to ascertain the CEO's understanding of the significance of ERM. According to our empirical data, a lot of CEOs still do not see the value of installing an ERM system because it is expensive and may be done so informally (by applying risk management in a manual manner using their own estimation and computation). This suggests that there is still a low level of ERM implementation among SMEs in Indonesia

    Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia

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    Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al. (2022) dengan menggunakan sampel 42 perusahaan yang memenuhi kriteria dan terdaftar dalam indeks Kompas100 selama 4 tahun, sehingga total sampel mencapai 168 pengamatan. Metode pengujian hipotesis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, lima variabel independen yaitu Firm Age, Audit Opinion, Audit Tenure, Reputasi Audit Firm, dan Firm Size mempengaruhi ketepatan waktu penyampaian pelaporan keuangan. Namun, secara parsial, hanya dua dari lima variabel, yaitu Audit Tenure dan reputasi Audit Firm, yang memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Sebaliknya, faktor-faktor seperti Firm Age, Audit Opinion, dan Firm Size tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Penelitian ini memberikan kontribusi dengan mengidentifikasi faktor-faktor kunci yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan di Indonesia. Temuan ini penting bagi perusahaan dalam mengelola proses penyusunan laporan keuangan secara efisien dan proaktif untuk memastikan penyampaian laporan tepat waktu dan akurat, yang berkontribusi pada tata kelola perusahaan yang efektif dan transparansi di pasar Indonesi

    Determinants of Interest Using QRIS as a Payment Technology For E-Wallet by Z Generation in Indonesia

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    In the midst of the rapid growth of financial technology companies that act as payment system service providers (PJSP) in Indonesia continue to innovate,the Quick Response Code Indonesian Standard(QRIS)is present as a solution to implement innovations in payment systems offered by these fintech companies. This study aims to identify the factors that influence the interest of Gen Z in using the QRIS payment system in the e-wallet. This study used systematic literature review. The result of the study shows that perceived ease of use, perceived usefulness, trust, social influence, dan promotion have a positive, while risk has a negative influence on the interest of Gen Z in Indonesia in using the QRIS payment system in E-wallet

    The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia

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    The current research investigates the empirical debate that impact of alignment environmental accounting information system on firm performance and environmental performance. For doing this purpose, the current study examines the impact of environmental requirement and environmental capability on alignment of accounting information system. Furthermore, the study investigates the effect of environmental alignment on firm performance and environmental performance. The current study is conducted in the small-medium enterprises in Indonesia. The results of structural equation modeling confirm that EAIS requirement and EAIS capability have a positive and significant impact on EAIS alignment. Moreover, the results also confirm that EAIS alignment has a positive and significant impact on firm performance and environmental performance in Indonesia. Alongside, the study also implies that the responsiveness of the organization towards environmental needs is critical not only to the nature but to the organization itself in building corporate image, sustainable practices and certifications that enhance organization repute and managers understanding of the environmental need along with improved societal commitments. Keywords: Environmental accounting information system, firm performance, environmental performance, Indonesia. JEL Classifications: E01, L25, Q01 DOI: https://doi.org/10.32479/ijeep.751

    ONLINE MARKETING PARTNERSHIP APPLICATION USING THE CONCEPT OF BUSINESS MODEL CANVAS

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    The purpose of implementing the long-term Community Service Program in the program is to produce a partnership model with Online Marketing Partnership Application using the concept of Business Model Canvas. This strategy is conducted to build partnerships with related parties that can increase success in the sector of Small and Medium Enterprises Silver Crafts by implementing strategies through online marketing of products. This Online Marketing Partnership application aims to accelerate the development of silver craftsmen in the village so as to increase sales. The method to be used is fact finding, in addition to collecting data in literature, also conducting interviews to Silver Craftsman owners and survey of business processes in order to collect supporting data. The output of this research is the Application of Online Marketing Partnership, one of which is a dynamic website that can be managed by Silver Craft Partners as a means of product promotion, besides through the website development of Silver Crafts Partners can receive orders from customers. Successful orders and transactions will be directly recorded through the sales transaction application

    The Effect of E-Money, Human Development Index (Hdi), and Internet Penetration on Economic Growth in Indonesia

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    This study is to provide insight to the public and government in understanding whether E-money, Human Development Index (HDI), and internet penetration significantly impact or not the economic growth in Indonesia in order to prevent a decline in economic value in Indonesia. This study uses quantitative methods with secondary data obtained from the official websites of Statistics Indonesia, known in Indonesia as BPS (or Badan Pusat Statistik, the Central Bureau of Statistics), Bank Indonesia (BI), and Indonesian Internet Service Providers Association (APJII). The data obtained and analyzed using multiple linear regression test the significant value or effect. As a result of this research found that e-money, the Human Development Index (IPM), and internet penetration have a significant effect on the stability of economic growth. This shows that if e-money, HDI, and internet penetration increase, economic growth will also increas
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