JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha最新文献_第4页

Pengaruh Akses Permodalan, E-payment dan E-commerce Terhadap Kinerja UMKM di Kecamatan Buleleng 获得资本、电子支付和电子商务对布勒伦地区中小微企业绩效的影响

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Pub Date : 2023-10-02 DOI: 10.23887/jimat.v14i03.62714

Ayu Ladya Sintya Dewi, Putu Riesty Masdiantini

{"title":"Pengaruh Akses Permodalan, E-payment dan E-commerce Terhadap Kinerja UMKM di Kecamatan Buleleng","authors":"Ayu Ladya Sintya Dewi, Putu Riesty Masdiantini","doi":"10.23887/jimat.v14i03.62714","DOIUrl":"https://doi.org/10.23887/jimat.v14i03.62714","url":null,"abstract":"Abstrak Penyelenggaraan kegiatan penelitian ini mempunyai tujuan ialah guna mencari tahu bagaimana sebenarnya pengaruh yang diberikan oleh aspek akses permodalan, e-payment dan e-commerce terhadap kinerja UMKM yang ada di daerah kawasan Kecamatan Buleleng. Pihak peneliti dalam kegiatannya ini memakai metode kuantitatif dengan cara melakukan proses penyebaran kuesioner yang dilakukan memakai skala likert. Populasi yang dipakai dalam kegiatan ini ialah seluruh UMKM yang ada di daerah kawasan Kecamatan Buleleng yang telah terdata memiliki izin usaha yang tepatnya ada di tahun 2018-2022. Pihak peneliti selanjutnya memakai metode non probality sampling dengan penggunaan teknik purposive sampling dan dalam proses penentuan jumlah sampel memakai rumus Slovin, sehingga jumlah aksir sampel yang dipakai adalah 92 orang. Dalam melakukan proses pengolahan data, maka pihak peneliti memakai bantuan program SPSS. Data yang sudah berhasil terkumpul dalam hal ini akan dilakukan ke proses selanjutnya berupa langkah uji kualitas data yang mencakup uji validitas dan i reliabilitas, uji asumsi klasik yang mencakup uji normalitas, multikolineritas, dan heteroskedastisitas. Proses terakhir dilakukanlah uji hipotesis yang mencakup analisis regresi linier berganda, Koefisien Determinasi dan uji t. Hasil dari kegiatan ini berhasil menunjukkan bahwa ketiga variabel independen yang mencakup akses permodalan (X1), e-payment (X2) dan e-commerce (X3) memunculkan pengaruh yang arahnya positif dan juga signifikan terhadap kinerja UMKM (Y) di daerah kawasan Kecamatan Buleleng.  Kata kunci: akses permodalan, e-payment, e-commerce, kinerja UMKM.","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135902257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pengungkapan Sustainability Report Dan Kualitas Audit Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur 2016-2020 可持续报告报告和审计质量对2011 -2020制造企业价值的影响

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Pub Date : 2023-04-16 DOI: 10.23887/jimat.v14i01.51017

Adela Putri Widyadi, None Jacobus Widiatmoko

引用次数: 0

Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating 大流行病期间良好公司治理原则对村级基金管理重心调整的影响，以协调性作为调节变量

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Pub Date : 2023-04-16 DOI: 10.23887/jimat.v14i01.50111

Dessy Aryani, Edy Sujana, I Putu Gede Diatmika

{"title":"Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating","authors":"Dessy Aryani, Edy Sujana, I Putu Gede Diatmika","doi":"10.23887/jimat.v14i01.50111","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.50111","url":null,"abstract":"Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"462 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara 对会计、金融素养、商业资本、创造力和社交媒体对国家街道上UMKM可持续发展的利用的影响

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Pub Date : 2023-04-16 DOI: 10.23887/jimat.v14i01.49980

None Ni Komang Trisnadewi, Nyoman Ayu Wulan Trisna Dewi

{"title":"Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara","authors":"None Ni Komang Trisnadewi, Nyoman Ayu Wulan Trisna Dewi","doi":"10.23887/jimat.v14i01.49980","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.49980","url":null,"abstract":"Abstract The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District. Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273325","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia 经济增长、资本资本、印尼银行利率、通货膨胀和股价波动的影响，对印尼伊斯兰银行股票市场的表现是可变的

JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Pub Date : 2023-04-16 DOI: 10.23887/jimat.v14i01.53016

Kadek_payas Suputra, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti

{"title":"Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia","authors":"Kadek_payas Suputra, I Gusti Ayu Purnamawati, Desak Nyoman Sri Werastuti","doi":"10.23887/jimat.v14i01.53016","DOIUrl":"https://doi.org/10.23887/jimat.v14i01.53016","url":null,"abstract":"ABSTRACT This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market. Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance","PeriodicalId":484380,"journal":{"name":"JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136273326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0