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Pengaruh Inovasi, Diversifikasi, Fleksibilitas, Informasi, dan Kewirausahaan Terhadap Kinerja Usaha Mikro Kecil dan Menengah di Kabupaten Pamekasan Risal, Zef; Gazali, Gazali; Hakim, Rachman; Furqon, Muhammad Amir; Bustaram, Isnain; Kusuma, Adriani; Zainurrafiqi, Zainurrafiqi; Hidayati, Nurul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 5, No 2 (2024): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v5i2.1903

Abstract

This study specifically examines the influence of five main internal factors, namely innovation, diversification, error, information, and entrepreneurship, on the performance of Micro, Small and Medium Enterprises (MSMEs) in Pamekasan Regency. This study uses an explanatory quantitative approach with the aim of deeply understanding the influence of each internal factor on MSME performance. The research sample involved 400 MSME actors who were randomly selected from various business sectors in Pamekasan Regency, including trade, services, manufacturing, and other sectors. Data were collected through a questionnaire designed to measure the dimensions of the five independent variables and the MSME performance variable as the dependent variable. Data analysis was carried out using SPSS software to ensure the accuracy and validity of the results obtained. The results of the multiple linear regression analysis showed that each independent variable had a significant influence on MSME performance. Innovation contributes greatly to increasing the competitive advantage of MSMEs through the creation of new, relevant products and services that are in accordance with the needs of the ever-growing market. Diversification was also found to have a significant influence, where MSMEs that have a variety of products or services tend to be more resistant to economic risk and are able to maintain business stability in fluctuating market conditions. Flexibility, as the ability of MSMEs to adapt to changes in the business environment, shows a positive influence on MSME performance, especially in dealing with rapid changes in consumer preferences. Meanwhile, information plays an important role in supporting strategic decision-making, by enabling MSMEs to have access to accurate market data and trends. Finally, entrepreneurship has a significant impact on MSME performance, because the proactive, creative, and innovative attitudes of business actors are able to open up new opportunities and strengthen the position of MSMEs in the market
Unlocking Auditor Potential: How Authentic Leadership Drives Work Engagement Through Meaning and Safety Amar, Siti Salama; Kusuma, Adriani; Fajar, Achmarul
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 6, No 1 (2025): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v6i1.2197

Abstract

This research is in the realm of management accounting with a focus on external auditor behavior as part of an organization's management control system. The purpose of this study is to analyze the effect of authentic leadership on auditor work engagement through the mediating role of work meaning and psychological safety. This study was conducted on 130 external auditors working in various public accounting firms in East Java. A quantitative approach was used in this study with the Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique. The results of the study indicate that authentic leadership has a significant effect on work meaning and psychological safety. These two mediating variables are then proven to have a positive effect on auditor work engagement. These findings provide theoretical contributions in expanding the management accounting literature, especially in the context of the influence of leadership behavior on psychological outcomes and non-financial performance of auditors. Practically, these results serve as an important reference for audit firm management in building a more authentic and supportive work culture in order to improve the performance and engagement of audit professionals. The conclusion of this study emphasizes the importance of authentic leadership as a managerial strategy to strengthen the quality of human resources in the audit sector.