The purpose of this study was to investigate competitive advantage as a mediator of the effect of market orientation on the marketing performance of Batik UKM in Malang. The population of this research is 100 batik SME owners in Malang. Sampling in this study uses saturated / census sampling, meaning that all populations are used as samples so that the sample of this study amounted to 100 respondents. Data analysis uses Structural Equation Modeling (SEM). The results showed that there was a direct and positive influence of market orientation on the marketing performance of batik SMEs in Malang City and the competitive advantage was able to mediate the influence of market orientation on the marketing performance of batik SMEs in Malang City.

The purpose of this study was to analyze the confirmatory factors of job relevant information, participation in budgeting and the performance of local government apparatus in the Regional Government of Malang Regency. Analysis of the data used in the study using confirmatory factor analysis (CFA) technique, the results of the study showed that active indicators contributed to the strongest budgeting as a variable forming Budget Participation, the indicator gained the strongest strategy as a variable Job relevant information and indicators set budget targets with the strongest resources and time determined as a variable for apparatus performance

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

Abstract. Both

The purpose of this study was to investigate competitive advantage as a mediator for the influence of managerial ability on the performance of SMEs in Malang City. The population of this research is the owners of SMEs in Malang, amounting to 113,000 units engaged in food processing, handicraft, and handicraft business units. Sampling in this study using the Slovin formula with a sampling error rate of 5% obtained a total sample of 100 SMEs. The sampling method is through a random procedure (random sampling). Data analysis using Structural Equation Modeling (SEM). The results showed that there is an effect of managerial ability on the performance of SMEs in Malang City and competitive advantage can mediate the effect of managerial ability on the performance of SMEs in Malang City. Future research can analyze the networking capability variables that contribute to the competitive advantage and performance of SMEs.