Jurnal Price : Ekonomi dan Akuntansi

The Effect Of Innovation Strategy On Competitive Advantage In Creative Industry (Case Study Of Msmes In The Field Of Handicrafts In The City Of Surabaya)

2024-06-04T15:36:25+00:00

Abstract is Creative industry is one of sector that has rapid development in Indonesia, especially in Surabaya. The part of this sector that tends to decrease every year or have smallest development level is Handycrafts. Although the number of businessman in this part is less than in food and beverage part, the competition between them is also fierce. The businessman should be the one who can decide the proper competitive strategy to survive in this competition. The other way to do to win the competition is applying innovation strategy towards the product so that it can be different from our competitor products and attract more customers. This research determined the relationship between innovation strategy and competitive advantage in the SME handycraft business in Surabaya. Linear regression will be used for determine this relationship.

Analysis of Internal Control's Effect on Prevention Fraud in Kalimantan: Systematic Literature Review

2024-06-04T15:40:24+00:00

The impact of fraud on organizations cannot be overstated, as it can lead to severe financial losses, damage to reputation, and potential bankruptcy. This comprehensive study thoroughly explores the role of internal controls in mitigating fraud, specifically in the Kalimantan region. It delves into various factors such as duty separation, employee training, pressure, and control systems to understand their impact on fraud prevention. The findings of the study, based on an in-depth literature review, highlight the crucial role of robust internal controls in reducing the risk of fraud. Importantly, the research does not just stop at theoretical findings but also offers practical guidance for companies in Kalimantan, providing actionable strategies for enhancing fraud prevention through prioritizing internal control mechanisms and employee training. This real-world application of the research findings makes it highly valuable for companies looking to strengthen their fraud prevention strategies in Kalimantan.

Discovering Buraydah's Work from Café (WFC) Dynamics in the Post-COVID-19 Landscape

2024-07-03T17:54:24+00:00

The global transition to hybrid work patterns following COVID-19 has accelerated the growth of the Work from Café (WFC) phenomena, changing traditional work paradigms and productivity expectations. The study digs into WFC's revolutionary potential, as shown in Buraydah, Saudi Arabia, which is known for its thriving coffee shop scene. Drawing on theoretical frameworks such as environmental psychology, attention restoration theory, Maslow's hierarchy of needs, and social exchange theory, the study investigates WFC's complex dynamics. Overcrowding, noise levels, restricted amenities, and patronage expectations are compared to chances for innovation and collaboration. Infrastructure improvement, community participation, work-life balance promotion, local economic integration, and policy lobbying are among the proposed tactics for long-term WFC practices. These initiatives, based on theoretical foundations and practical facts, seek to maximize WFC's economic and social effect while cultivating thriving, resilient communities in the post-pandemic era.

Analysis Of The Early Warning System Model As Supporting The Performance Of Sharia Insurance Companies At PT. Takaful Insurance

2024-09-26T15:18:42+00:00

This research aims to determine the early warning system which consists of the ratio of changes in surplus, the ratio of management costs, the ratio of premium receivables to surplus in sharia life insurance companies in Indonesia during the 2015 period. PT. Takaful insurance does not reach the Solvency Level Limit (RBC) value set by the government. An early warning system is a tool that can be used by companies to anticipate a decline in the company's financial performance as well as a tool to assess the health of insurance companies. This type of research is quantitative with a descriptive approach, with quantitative / statistical data collection with the aim of testing the hypothesis that has been applied. If it is assumed that all early warning system factors as reflected in the aggregate surplus ratio, management fee ratio, and premium income to surplus ratio are fixed or constant, then the solvency level of the sharia insurance company has a constant value of 127.49, this means the minimum level of Solvency in sharia insurance companies, especially PT Takaful Indonesia, is 127.49% of the minimum regulatory limit for solvency levels which has been maintained at 120% (SK 481/KMK.017/1999). The resulting calculated t value for the surplus change ratio variable is 0.409 with a sig of 0.686. Sig analysis results. 0.686 is greater than 0.05, meaning that individually the ratio variable changes in surplus is significant to the level of solvency. The resulting calculated t value for the management expense ratio variable is -0.272 with a sig of -0.788. Sig analysis results. -0.788 is smaller than 0.05, meaning that individually the management fee ratio variable does not have a significant effect on the solvency level ratio. The resulting calculated t value for the premium receivables to surplus ratio variable is 2.807 with a sig of 0.010. Sig analysis results. 0.010 is greater than 0.05, meaning that individually the variable ratio of premium receivables to surplus does not have a significant effect on the solvency level ratio. The R square value is 0.173, which means that only 17% of the overall early warning system variable has no significant effect on solvency.

Schools and Classifications of Fiqh: A Guide to Understanding the Diversity of Islamic Law

2024-08-23T05:20:00+00:00

The following is a refined abstract: This paper examines the various major schools of thought in Islamic jurisprudence and classifies the legal diversity that arises from the different interpretations between these schools of thought. This research traces the history and development of the four main Sunni schools of thought—Hanafi, Maliki, Shafi'i, and Hanbali—as well as the role of the Shia school of thought in the dynamics of Islamic law. Using a comparative approach and textual analysis, this paper explores how legal interpretation varies based on social, cultural and geographical contexts. Apart from that, this research also examines the influence of these schools of thought on contemporary legal practice in various regions. It is hoped that the findings from this research will provide in-depth insight for academics, legal practitioners, and Muslims in general in appreciating the complexity and richness of the fiqh tradition as an integral part of Islamic legal heritage.

The Influence Of Leadership Style, Bureaucratic Reform, And Work Motivation On Work Ethic And Its Impact On Public Service At The Depok District Attorney's Office West Java

2024-08-27T11:27:06+00:00

This study aims to analyze the influence of Leadership Style, Bureaucratic Reform, and Work Motivation on Work Ethic and its impact on the quality of Public Service at the Depok District Attorney's Office. This research employs a descriptive quantitative method, with data collected through questionnaires distributed to 107 respondents. The data were analyzed using multiple linear regression to examine the influence of independent variables on Work Ethic and Public Service. The results show that Bureaucratic Reform and Work Motivation have a significant positive impact on Work Ethic, while Leadership Style does not show a significant influence. The study also emphasizes that a strong Work Ethic is a key factor in improving the quality of Public Service. Therefore, a comprehensive management strategy, including participative leadership, continuous bureaucratic reform, and an integrated motivation program, is essential to enhance employee performance and the quality of services provided to the public.