riskin hidayat - Academia.edu (original) (raw)
Papers by riskin hidayat
Jurnal Dinamika Manajemen, Mar 16, 2022
This study aims to examine the moderating role of debt financing in the effect of competitive adv... more This study aims to examine the moderating role of debt financing in the effect of competitive advantage on the performance of Lasem-Rembang batik MSMEs. Capital from debt is expected to optimize the role of competitive advantage to strengthen firm performance. The researchers used primary data through a survey of 68 batik MSME entrepreneurs who have been operating for at least 5 years. The data was processed using Partial Least Squares-Structural Equation Model (PLS)-SEM with the WarpPLS 7.0 application by including the control variable of entrepreneur education level. The findings show that competitive advantage is not proven to have a positive effect on the performance of MSMEs; on the contrary, it has a significant negative effect. Then debt financing is demonstrated to moderate the effect of competitive advantage on MSME performance. This implies that debt financing can strengthen the effect of competitive advantage on MSME performance because it produces a positive and significant effect.
Buletin Abdi Masyarakat, Mar 12, 2022
Fokus Ekonomi : Jurnal Ilmiah Ekonomi, Dec 1, 2014
This research aims to test the effect of the use of management accounting system (MAS) to the Sma... more This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.
Fokus Ekonomi : Jurnal Ilmiah Ekonomi, Dec 1, 2013
SEGMEN: Jurnal Manajemen dan Bisnis
This research test the mediating role of information technology on the influence of funding sourc... more This research test the mediating role of information technology on the influence of funding sources on the performance of SMEs before-during the COVID 19 pandemic. The sample of the study conducted is Coffee SMEs in Rembang Regency, which produces produces “Lelet Coffee”. In this study, all members of the population were sampled as 50 samples, but only 48 samples could be processed, because two samples were damage. The data analysis technique used path analysis with PLS. Test results show that funding sources had a significant positive impact on the performance of Lelet Coffee SMEs both pre-pandemic and during the Covid 19 pandemic. Similarly, when it is mediated through information technology, it can be seen that funding sources before and during the Covid 19 pandemic have a significant indirect impact on the performance of Coffee SMEs pre and during the covid-19 pandemic. In addition, the study shows that information technology has a significant positive impact on the performance ...
Jurnal Akuntansi dan Manajemen
Tujuan dari penelitian ini adalah untuk menguji peran teknologi informasi dalam memediasi pengaru... more Tujuan dari penelitian ini adalah untuk menguji peran teknologi informasi dalam memediasi pengaruh gender terhadap kinerja UMKM Kopi pada pra pandemi dan selama pandemi Covid-19. Obyek penelitian ini adalah UMKM Kopi di Kabupaten Rembang yang berjumlah 35. Kopi di Kabupaten Rembang memiliki kekhasan sendiri yang disebut dengan Kopi Lelet. Metode pengumpulan data dengan metode survei menggunakan kuesioner. Analisis data yang digunakan adalah path analysis. Hasil penelitian menunjukkan bahwa gender, dalam hal ini adalah wirausaha perempuan sebelum terjadi pandemi Covid-19 berpengaruh positif signifikan terhadap kinerja UMKM Kopi, namun pada saat terjadi pandemi Covid-19 gender tidak berpengaruh signifikan dalam meningkatkan kinerja UMKM Kopi. Penelitian ini juga menemukan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja UMKM serta mampu memediasi pengaruh gender terhadap kinerja UMKM Kopi. Artinya, teknologi informasi yang digunakan oleh UMKM Kopi memiliki per...
Keputusan investasi dan financial constraints: studi empiris pada Bursa Efek Indonesia, Jun 18, 2012
This research aims to test the sensitivity level of liquidity and invesment opportunity to invesm... more This research aims to test the sensitivity level of liquidity and invesment opportunity to invesment decision between non-financially constrained and financially constrained firms. Sample in this research is the firm of non finance which enlist in Indonesia Stock Exchange from period 2003 to 2007, obtained sample 136 firms with 680 observations. Result of research refer that liquidity and invesment opportunity have an influence on positive to invesment decision. Liquidity is more sensitive to invesment decision for financially constrained firms. Invesment opportunity is more sensitive to invesment decision for non financially constrained.
potensio, Apr 16, 2018
This research is a case study on PDAM Cirebon regency. This study aims to examine the impact of s... more This research is a case study on PDAM Cirebon regency. This study aims to examine the impact of service quality and price perceptions to customer satisfaction. The sampling technique in this study using convenience sampling and obtained a sample of 135 respondents. To measure the statement items used in this study the Likert scale, with a scale of 1-5. Item statement of the variable service quality is 22 items, price perception is 14 items, and customer satisfaction is 8 items. Results of validity test using factor analysis showed that all indicators have a loading factor greater than 0.40 and only loading on one factor. Results of reliability test showed that each construct has a Cronbach's alpha values that can be received that is above 0.60 as the minimum criteria to be acceptable. Results of hypothesis test indicate that hypothesis 1 and 2 supported, which means that the service quality and price perception has positive influence on customer satisfaction, with their respective significance at 1% and 5%.
Jurnal Ilmiah Pengabdian Kepada Masyarakat (PAKEM), Apr 29, 2021
JAB (Jurnal Akuntansi & Bisnis), 2018
potensio, Apr 16, 2018
This research aims to test the effect of financial performance and firm size to firm value with C... more This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.
JAB (Jurnal Akuntansi & Bisnis), Jul 4, 2016
This study test the effect of liquidity, debt policy and investment to improvement level of firm ... more This study test the effect of liquidity, debt policy and investment to improvement level of firm value. This study conducted on Indonesia Stock Exchange. The results reveal that liquidity, debt and investment have positive influence on the firm value of all samples. Liquidity have positive influence on low firm value, however does not have a significant influence on high firm value. Debt has a positive influence on the high firm value, however debt has negative influence on the low firms value.
This research aims to test the effect of the use of management accounting system (MAS) to the Sma... more This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.
This research aims to test the effect of the applying structure and process management control to... more This research aims to test the effect of the applying structure and process management control to management performance through responsibility accounting in R SUD dr . R. Soetrasno Rembang . This research use survey with purposive sampling method. This sampel is 31 respondents consisting of a cashier, finance, planning section, and structural labo ur . Data were collected by means of questionnaires directly deliver to respondents. Analysis of the data using path analysis. This research suggest that structure and process management control influence positive not significant to management performance, and than responsibility accounting influence positive significant to management performance. This is suggest that responsibility accounting indirectly can mediate the relationship between structure management control with management performance . Morever , this research also refer that the responsibility accounting can’t mediate the relationship between process management control with m...
Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kin... more Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kinerja perusahaan dengan agency cost sebagai intervening variable pada perusahaan manufaktur studi di Bursa Efek Indonesia. Populasi penelitian ini pada perusahaan manufaktur tahun 2010 sampai dengan 2012. Penentuan sampel penelitian ini menggunakan purposive sampling yaitu tehnik pengumpulan sampel berdasarkan kriteria tertentu dan pengujian hipotesis penelitian ini menggunakan teknik analisis jalur atau path analysis. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh positif signifikan terhadap agency cost, ukuran perusahaan berpengaruh negatif signifikan terhadap agency cost, struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran berpengaruh negatif terhadap kinerja perusahaan, agency cost berpengaruh negatif terhadap kinerja perusahaan, struktur modal dan ukuran perusahaan berpengaruh negatif terhadap kinerja perusahaan melalui agency cost seb...
International Journal of Financial Research, 2020
The purpose of this research is to examine the leverage from firm. The firms use leverage to expa... more The purpose of this research is to examine the leverage from firm. The firms use leverage to expand their source of fund by using external fund such as debt. By usingdebt, financial performance of the firm will develop. Beside the leverage, the use of size and inflation are also considered to be the factors that influence the financial performance while the firms are using leverage. As an independent variable, size is reflected by the assets and the leverage or debt by using the debt ratio to the total of assets. Then,the financial performance is reflected by using the return on the measured assets. Inflation as a control variable is included in this research to know the effect towards the financial performance. In this research, firms are divided into two sectors, there are manufacture and service sector. By using the manufacture and service sectors in order to know each effect of leverage toward the financial performance, this research focuses to the unique characteristic of these...
Jurnal Dinamika Manajemen, Mar 16, 2022
This study aims to examine the moderating role of debt financing in the effect of competitive adv... more This study aims to examine the moderating role of debt financing in the effect of competitive advantage on the performance of Lasem-Rembang batik MSMEs. Capital from debt is expected to optimize the role of competitive advantage to strengthen firm performance. The researchers used primary data through a survey of 68 batik MSME entrepreneurs who have been operating for at least 5 years. The data was processed using Partial Least Squares-Structural Equation Model (PLS)-SEM with the WarpPLS 7.0 application by including the control variable of entrepreneur education level. The findings show that competitive advantage is not proven to have a positive effect on the performance of MSMEs; on the contrary, it has a significant negative effect. Then debt financing is demonstrated to moderate the effect of competitive advantage on MSME performance. This implies that debt financing can strengthen the effect of competitive advantage on MSME performance because it produces a positive and significant effect.
Buletin Abdi Masyarakat, Mar 12, 2022
Fokus Ekonomi : Jurnal Ilmiah Ekonomi, Dec 1, 2014
This research aims to test the effect of the use of management accounting system (MAS) to the Sma... more This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.
Fokus Ekonomi : Jurnal Ilmiah Ekonomi, Dec 1, 2013
SEGMEN: Jurnal Manajemen dan Bisnis
This research test the mediating role of information technology on the influence of funding sourc... more This research test the mediating role of information technology on the influence of funding sources on the performance of SMEs before-during the COVID 19 pandemic. The sample of the study conducted is Coffee SMEs in Rembang Regency, which produces produces “Lelet Coffee”. In this study, all members of the population were sampled as 50 samples, but only 48 samples could be processed, because two samples were damage. The data analysis technique used path analysis with PLS. Test results show that funding sources had a significant positive impact on the performance of Lelet Coffee SMEs both pre-pandemic and during the Covid 19 pandemic. Similarly, when it is mediated through information technology, it can be seen that funding sources before and during the Covid 19 pandemic have a significant indirect impact on the performance of Coffee SMEs pre and during the covid-19 pandemic. In addition, the study shows that information technology has a significant positive impact on the performance ...
Jurnal Akuntansi dan Manajemen
Tujuan dari penelitian ini adalah untuk menguji peran teknologi informasi dalam memediasi pengaru... more Tujuan dari penelitian ini adalah untuk menguji peran teknologi informasi dalam memediasi pengaruh gender terhadap kinerja UMKM Kopi pada pra pandemi dan selama pandemi Covid-19. Obyek penelitian ini adalah UMKM Kopi di Kabupaten Rembang yang berjumlah 35. Kopi di Kabupaten Rembang memiliki kekhasan sendiri yang disebut dengan Kopi Lelet. Metode pengumpulan data dengan metode survei menggunakan kuesioner. Analisis data yang digunakan adalah path analysis. Hasil penelitian menunjukkan bahwa gender, dalam hal ini adalah wirausaha perempuan sebelum terjadi pandemi Covid-19 berpengaruh positif signifikan terhadap kinerja UMKM Kopi, namun pada saat terjadi pandemi Covid-19 gender tidak berpengaruh signifikan dalam meningkatkan kinerja UMKM Kopi. Penelitian ini juga menemukan bahwa teknologi informasi berpengaruh positif signifikan terhadap kinerja UMKM serta mampu memediasi pengaruh gender terhadap kinerja UMKM Kopi. Artinya, teknologi informasi yang digunakan oleh UMKM Kopi memiliki per...
Keputusan investasi dan financial constraints: studi empiris pada Bursa Efek Indonesia, Jun 18, 2012
This research aims to test the sensitivity level of liquidity and invesment opportunity to invesm... more This research aims to test the sensitivity level of liquidity and invesment opportunity to invesment decision between non-financially constrained and financially constrained firms. Sample in this research is the firm of non finance which enlist in Indonesia Stock Exchange from period 2003 to 2007, obtained sample 136 firms with 680 observations. Result of research refer that liquidity and invesment opportunity have an influence on positive to invesment decision. Liquidity is more sensitive to invesment decision for financially constrained firms. Invesment opportunity is more sensitive to invesment decision for non financially constrained.
potensio, Apr 16, 2018
This research is a case study on PDAM Cirebon regency. This study aims to examine the impact of s... more This research is a case study on PDAM Cirebon regency. This study aims to examine the impact of service quality and price perceptions to customer satisfaction. The sampling technique in this study using convenience sampling and obtained a sample of 135 respondents. To measure the statement items used in this study the Likert scale, with a scale of 1-5. Item statement of the variable service quality is 22 items, price perception is 14 items, and customer satisfaction is 8 items. Results of validity test using factor analysis showed that all indicators have a loading factor greater than 0.40 and only loading on one factor. Results of reliability test showed that each construct has a Cronbach's alpha values that can be received that is above 0.60 as the minimum criteria to be acceptable. Results of hypothesis test indicate that hypothesis 1 and 2 supported, which means that the service quality and price perception has positive influence on customer satisfaction, with their respective significance at 1% and 5%.
Jurnal Ilmiah Pengabdian Kepada Masyarakat (PAKEM), Apr 29, 2021
JAB (Jurnal Akuntansi & Bisnis), 2018
potensio, Apr 16, 2018
This research aims to test the effect of financial performance and firm size to firm value with C... more This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.
JAB (Jurnal Akuntansi & Bisnis), Jul 4, 2016
This study test the effect of liquidity, debt policy and investment to improvement level of firm ... more This study test the effect of liquidity, debt policy and investment to improvement level of firm value. This study conducted on Indonesia Stock Exchange. The results reveal that liquidity, debt and investment have positive influence on the firm value of all samples. Liquidity have positive influence on low firm value, however does not have a significant influence on high firm value. Debt has a positive influence on the high firm value, however debt has negative influence on the low firms value.
This research aims to test the effect of the use of management accounting system (MAS) to the Sma... more This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.
This research aims to test the effect of the applying structure and process management control to... more This research aims to test the effect of the applying structure and process management control to management performance through responsibility accounting in R SUD dr . R. Soetrasno Rembang . This research use survey with purposive sampling method. This sampel is 31 respondents consisting of a cashier, finance, planning section, and structural labo ur . Data were collected by means of questionnaires directly deliver to respondents. Analysis of the data using path analysis. This research suggest that structure and process management control influence positive not significant to management performance, and than responsibility accounting influence positive significant to management performance. This is suggest that responsibility accounting indirectly can mediate the relationship between structure management control with management performance . Morever , this research also refer that the responsibility accounting can’t mediate the relationship between process management control with m...
Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kin... more Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan ukuran perusahaan terhadap kinerja perusahaan dengan agency cost sebagai intervening variable pada perusahaan manufaktur studi di Bursa Efek Indonesia. Populasi penelitian ini pada perusahaan manufaktur tahun 2010 sampai dengan 2012. Penentuan sampel penelitian ini menggunakan purposive sampling yaitu tehnik pengumpulan sampel berdasarkan kriteria tertentu dan pengujian hipotesis penelitian ini menggunakan teknik analisis jalur atau path analysis. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh positif signifikan terhadap agency cost, ukuran perusahaan berpengaruh negatif signifikan terhadap agency cost, struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran berpengaruh negatif terhadap kinerja perusahaan, agency cost berpengaruh negatif terhadap kinerja perusahaan, struktur modal dan ukuran perusahaan berpengaruh negatif terhadap kinerja perusahaan melalui agency cost seb...
International Journal of Financial Research, 2020
The purpose of this research is to examine the leverage from firm. The firms use leverage to expa... more The purpose of this research is to examine the leverage from firm. The firms use leverage to expand their source of fund by using external fund such as debt. By usingdebt, financial performance of the firm will develop. Beside the leverage, the use of size and inflation are also considered to be the factors that influence the financial performance while the firms are using leverage. As an independent variable, size is reflected by the assets and the leverage or debt by using the debt ratio to the total of assets. Then,the financial performance is reflected by using the return on the measured assets. Inflation as a control variable is included in this research to know the effect towards the financial performance. In this research, firms are divided into two sectors, there are manufacture and service sector. By using the manufacture and service sectors in order to know each effect of leverage toward the financial performance, this research focuses to the unique characteristic of these...