THE EFFECT OF WORKING CAPITAL AND SALES ON NET PROFIT IN SMEs FROZEN FOOD DURING COVID 19 PANDEMIC ERA

This study aims to examine the effect of working capital and sales on Net Profit in SMEs Frozen Food during Covid 19 pandemic era. The research with a quantitative approach was carried out with the research sample is working capital, sales, net profit during 2017 – 2021 at SMEs Sabily Frozen Food. Data analysis using  statistics method with multiple linear regression analysis. The finding reveal that working capital and sales have significant effect on net Income during Covid 19 Pandemic Era.  Second analysis that at partially examine show that working capital and Sales have a significant effect on Net Income during pandemic era. This study proves that working capital is needed to finance all operational activities during pandemic era and also improving sales important for SMEs in uncertain the pandemic. Therefore, optimal profits can be achieved while improving the working capital and sales during pandemic era to sustainability the business. Keywords: Working Capital, Sales, Net Income, SME

Strengthening institutions theory on modification of technology acceptance model: A study of financial information system for local government

The financial information system for local Government or SIPKD regulation in Indonesia are mandatory. There have been several innovations on it, but in practice mostly they were not effective in term of user acceptance due to several obstacles. This study investigates the modified Technology Acceptance Model (TAM) theory proposed with the institutional strengthening theory on the user performance of SIPKD. Supported by the sample of 556 SIPKD users from the Lampung Provincial Government, the results showed that all constructs are associated in accordance with the theory and concept of TAM. The quality of training had a dominant effect on the ease of use and usefulness. Related to the reinforcement theory, the results showed that facilitating conditions and incentives affect the performance of SIPKD users. Meanwhile, institutional pressure did not show its role to improve the performance of users. The main findings revealed that the TAM model becomes more perfect when imbued with the reinforcement theory. These results suggest that information system acceptance is higher when reinforcement theory is able to manipulate the cognitive of users to further improve their individual performance.JEL Classification E60; H83; M48

Investigation The Effect of Leadership and Work Environment on Employee Performance

This study aims to investigate the effect of leadership and work environment on employee performance. The research sample are 102 employees of the Regional Water Company (PDAM) Tirta Kampar, Kampar Regency. Using the secondary and primary data, analysis method using statistics tool multiple linear regression The results reveal that leadership and work environment both partially and simultaneously have a positive effect on the employees’ performance. The result also show that directly effect of leadership variables and work environment on performance is greater than the indirectly effect of leadership and work environment on performance through job satisfaction

THE Analysis of Regional Income on Economic Growth Lampung Province

Purpose: The important indicators in economic growth are financial performance and regional finance. This study aims to provide empirical evidence of the role of regional income and financial performance on economic growth, and economic growth as an indicator of community welfare in an area. Design/methodology/approach: This study uses panel data analysis to test the regression model. Findings: The findings reveal that regional income and economic performance on economic growth have an influence on the level of community welfare in Lampung Province, but the evidence proves that regional levies are not significant on community welfare. Practical implications: This study also provides evidence that the regional retribution is not significant, so that the regional retribution has a value that has not been able to improve welfare in the of Lampung province. Paper type: Research articl

Analisis Faktor Berwirausaha dan Literasi Kewirausahaan terhadap Intensi Kewirausahaan: Studi di Indonesia

Penelitian tentang wawasan kewirausahaan dan literasi kewirausahaan pada universitas di Indonesia saat ini sedang berkembang. Tujuan dari pengembangan berbagai literasi kewirausahaan adalah untuk menumbuhkan lebih banyak wirausahawan dan menciptakan usahawan muda.yang sukses. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis apakah sikap, norma subjektif, kontrol perilaku yang dirasakan dan literasi kewirausahaan berpengaruh terhadap intensi kewirausahaan. Data primer penelitian ini dikumpulkan melalui survei kuesioner. Koefisien Korelasi Pearson dan Analisis Regresi Berganda digunakan dalam penelitian ini untuk menganalisis hubungan. Hasil penelitian menunjukkan bahwa semua variabel  memiliki hubungan positif yang signifikan dengan Intensi Kewirausahaan. Kontribusi kajian ini adalah merekomendasikan bahwa beberapa factor tersebut dan literasi kewirausahaan merupakan hal penting sebagai peningkatan kemampuan mahasiswa untuk meningkatkan kemampuan berwirausaha yang menjadi modal utama seseorang untuk sukses dalam usahanya dan dapat menumbuhkan intensi kewirausahaa