PurposeThe study aims to examine the military-connected firms' risk preference, specifically in the innovation intensity level context. The authors argue that firms with military-experienced top management have conservative and risk-averse behavior, influencing the innovation investment policy.Design/methodology/approachThe authors use nonfinancial Indonesian-listed firms from 2010 to 2018 amounted to 2,504 firm-year observations.FindingsThe authors document a negative relationship between military connection with both innovation activities and outputs. The additional analysis documents that risk-preferences of military-connected firms will be drastically changed when the industry has a high digital level, which confirms that risk-averse military-experienced management is less dominant with adaptation skill. The authors also identify that veterans did not need a long tenure to influence firms' innovation investment policy. Lastly, the result is robust due to various endogeneity tests employed.Originality/valueThis study further examines military-connected firms' technological innovation compared to prior studies and enriches the related literature.
Program Pengabdian kepada masyarakat (PKM) melakukan diversifikasi produk sovernir dari limbah masyarakat sebagai peluang bisnis mandiri melalui optimalisasi E-Commerce. Tujuan kegiatan ini mendorong pembukaan lapangan pekerjaan baru bagi masyarakat, diharapkan dapat meningkatkan pertumbuhan ekonomi. Penggunaan limbah organik dan anorganik sebagai bahan baku pembuatan produk sovernir, dapat menjaga kelestarian lingkungan. PKM ini dilaksanakan pada tanggal 29 Juli sampai dengan 31 Agustus 2021, pada masyarakat Gampong Kuala Langsa, Kota Langsa, Aceh. Metode pelaksanan PKM dengan pealtihan dan pendampingan, dengan 5 tahapan: (1) Sosisalisasi program PKM, (2) Persiapan alat dan bahan, (3) Pelatihan Diversifikasi, (4) Pelatihan E-commerce dan (5) Monitoring dan Evaluasi PKM. Hasil pelaksanaan PKM ini masyarakat dapat membuat produk sovernir dari limbah yang tediri dari produk; tali rajut home dekor, bunga dinding, bunga meja, kotak tisu, dan gantungan kunci. Pemanfaatan perangkat teknologi smartphone penjualan produk sovernir menggunakan pasar digital (market online) berbasis e-commerce sudah terlatih. Program PKM ini memberi manfaat pengetahuan pengolahan produk limbah menjadi sovernir bernilai jual dan mendorong peluang bisnis mandiri bagi masyarakat.
Kata Kunci: Diversifikasi Produk Sovernir, Limbah, E-Commerce
Trade (UD) Cap Bunga an industry houselhold products unlike bepang located in pelaihari sout Kalimantan. Research purpose analyze what factors most affect planning marketing strategies bepang internally and externally. Determine marketing strategies bepang uses the training ahp by the application of expert choice 2000. Methods used is the methods of Analysis Strengh, Weaknes, Opportunities, Threat ( SWOT) and Anaytic Hirerarchy Proces (AHP). The results of marketing strategies factors influencing the bepang is. Power (Strengh) bepang products quality product using the resulting 4,66 and industry bepang obtain certificates/business licensing letter 4,33 produced by the. Weaknes (weaknes) bepang use simple product packaging and the products of the 2,66 bepang not easlily repaired by 1,66 score.Opportunities (opportunities) product bepang easy marketed the score by which produced 4,66 and products bepang competitive with other products the score the was produced 4,66.Threat (threat) in marketing not promote a printing press and electronic media the score that was produced 2,66 and is a product similar with score that was produced 3. Alternative marketing strategy using the method of analysis of SWOT AHP is to maintain quality material so that the certificate/letter of bussiness permission to make bepang product UD. Cap Bunga easy to market and qualite competitive with ather products.
Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan, dan etika profesi terhadap pertimbangan tingkat materialitas. Populasi dalam penelitian ini adalah auditor, sampel yang digunakan sebanyak 46 responden dari 10 Kantor Akuntan Publik di wilayah Jakarta Barat. Data dianalisis menggunakan regresi berganda.
Hasil penelitian menunjukkan bahwa profesionalisme, pengetahuan mendeteksi kekeliruan, dan etika profesi memiliki pengaruh yang signifikan terhadap pertimbangan tingkat materialitas. Secara parsial, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap pertimbangan tingkat materialitas.
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