Small and Medium Enterprises are one of the pillars that support state revenues and a means to support the Indonesian economy towards a better direction. Brand awareness is one of the things that every company dreams of in improving its performance. The company's performance, which is supported by the company's sales of the brands they own, will certainly increase with the brand awareness of consumers of the brands offered by a company. For this reason, the authors feel the need to examine the components that affect the performance of the company, in this case Small and Medium Enterprises as the object. The methods used are: 1) The validity test of each component of Digital Marketing and Brand Awareness, where the valid components are re-tested using; 2) Reliability test, then the reliable components are carried out; 3) Multiple Regression processing test. As the result, it found that Digital Marketing (X1) and Brand Awareness (X2) together have an effect on the performance of SMEs in Makassar City (Y). Therefore, it is necessary to reexamine the components that play an important role in the performance of SMEs, especially in terms of digital marketing that plays a more important role.
Tujuan dari penelitian ini adalah untuk menguji pengaruh audit tenure, rotasi audit, ukuran kantor akuntan publik dan kualitas audit pada perusahaan sektor perdagangan besar. Audit tenure, rotasi audit dan ukuran kantor akuntan publik sebagai variabel independen. Kualitas audit sebagai variabel dependen. Penelitian ini menggunakan teori dasar yaitu teori keagenan. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) selama periode 2013-2017. Proses pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan penelitian ini menggunakan 100 observasi. Metode analisis untuk menguji hipotesis adalah analisis regresi logistik. Hasilnya menunjukkan bahwa (1) audit tenure berpengaruh negatif terhadap kualitas audit. (2) rotasi audit tidak berpengaruh terhadap kualitas audit, (3) ukuran kantor akuntan publik tidak berpengaruh terhadap kualitas audit. Kata Kunci: audit tenure, rotasi audit, ukuran KAP, kualitas audit
Purpose: This study purposed to provide insights regarding the importance of financial report and accountability made by Basic Christian Communities (BCCs) (in Indonesia it is called: rukun or lingkungan) and to provide an understanding of the phenomena felt by people who prepared BCCs financial reports and parish financial reports.Methodology: The researchers used a qualitative method with the phenomenology approach to describe a phenomenon that occurs in the preparation of financial report at each BCCs. Under this strategy, the researchers interviewed the parties who have experiences in preparing BCCs financial statements. The research was carried out at one of the Arch Dioceses of Makassar, which will be called X Parish. Interview conducted with the priest, treasurer, and five to ten leaders and treasurers from BCC who are willing to give their opinion and experiences. Results: it was found that the BCC has an obligation to make financial reports and report it to the parish. However, based on the results of interviews with the chairperson and treasurer of the BCCs, some BCCs still refused. Training and assistance from the parish are provided to BCCs member to increase their understanding of the importance of financial reporting.
Auditor internal adalah salah satu profesi pendukung yang mempromosikan praktik Good University Governance, yang saat ini berkembang menjadi hal utama untuk mencapai peningkatan efektivitas dan efisiensi di universitas. Penelitian ini bertujuan untuk mengetahui paradigma UKI Paulus tentang pentingnya fungsi auditor internal dalam mencapai Good University Governance. Rektor, tim penjaminan kualitas, dan wakil rektor keuangan UKI Paulus adalah responden dari penelitian ini. Dengan menggunakan desain penelitian kualitatif dengan pendekatan deskriptif, hasil penelitian ini adalah paradigma UKI Paulus tentang audit internal universitas belum begitu penting karena UKI Paulus belum membentuk divisi khusus audit internal dalam kampus yang bersifat independen. Proses pemeriksaan keuangan UKI Paulus masih dilaksanakan pihak yayasan. Hal ini disebabkan karena beberapa faktor seperti belum adanya standar dan aturan khusus tentang audit internal.
ABSTRAK Auditor internal adalah salah satu profesi pendukung yang mempromosikan praktik Good University Governance, yang saat ini berkembang menjadi hal utama untuk mencapai peningkatan efektivitas dan efisiensi di universitas. Penelitian ini bertujuan untuk mengetahui paradigma UKI Paulus tentang pentingnya fungsi auditor internal dalam mencapai Good University Governance. Rektor, tim penjaminan kualitas, dan wakil rektor keuangan UKI Paulus adalah responden dari penelitian ini. Dengan menggunakan desain penelitian kualitatif dengan pendekatan deskriptif, hasil penelitian ini adalah paradigma UKI Paulus tentang audit internal universitas belum begitu penting karena UKI Paulus belum membentuk divisi khusus audit internal dalam kampus yang bersifat independen. Proses pemeriksaan keuangan UKI Paulus masih dilaksanakan pihak yayasan. Hal ini disebabkan karena beberapa faktor seperti belum adanya standar dan aturan khusus tentang audit internal.
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