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Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB Salisa, Naila Rizki; Aeni, Ida Nur; Chamid, Ahmad Abdul
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value.

Faktor yang Mempengaruhi Minat Investasi di Pasar Modal: Pendekatan Theory of Planned Behaviour (TPB) Naila Rizki Salisa
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.182-194

The investment intention is important to be explored because intention to invest in Indonesian capital market is still low. This study analyze the factors that influence investment intention by using Theory of Planned Behaviour (TPB). Through TPB, investment intention can be measured from explanatory variables which in turn will encourage actual behaviour. The variables used to predict investment intention are attitudes, subjective norms, perceived behavioural control, financial literacy, and risk perception. This study uses 161 respondents that were collected through a questionnaire. Data were analyzed with validity, reliability, and hypothesis testing using Structural Equation Modeling (SEM) through path analysis method. The results show that attitudes and subjective norms have no significant effect on investment intention. Meanwhile, perceived of behavioural control, financial literacy, and risk perception have a positive effect on investment intention in the Indonesian capital market. This results are expected to contribute for future research and provide advice to the government to design programs that can increase investment intention in the capital market.Keywords: Investment Intention, Theory of Planned Behaviour (TPB), Financial Literacy, Risk Perception

Kecakapan Manajerial dan Kualitas Laba dengan Kepemilikan Manajerial dan Komisaris Independen sebagai Variabel Pemoderasi Naila Rizki Salisa; Indra Wijaya Kusuma
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Higher managerial ability of managers leads to better earnings quality. It is expected that firms with higher managerial ownership and more independent commissioner will show stronger relationship between managerial ability and earnings quality. This study examines the effect of managerial ownership and independent commissioner towards the relationship between managerial ability and earnings quality. This study uses 180 observations generated from 45 manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2010-2015. Empirical result suggests that managerial ability has positive significant effect on earnings quality. This result confirms that firms with higher managerial ability manager shows higher earnings quality. This study also provide evidence that the presence of managerial ownership and independent commissioner strengthen the relationship between managerial ability and earnings quality. This study suggests that firms should strenghten corporate governance mechanism to discliplining manager’s actions in order to act efficiently in managing firms.Tingginya kecakapan manajerial mengarah pada kualitas laba yang lebih baik. Perusahaan yang memiliki kepemilikan manajerial dan komisaris independen yang tinggi menunjukkan hubungan yang kuat antara kecakapan manajerial dan kualitas laba. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan komisaris independen melalui hubungan antara kecakapan manajerial dan kualitas laba. Penelitian ini dilakukan terhadap 180 observasi dari 45 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2015. Hasil penelitian empiris menunjukkan bahwa kecakapan manajerial memiliki pengaruh positif terhadap kualitas laba. Artinya, semakin tinggi kecakapan seorang manajer, maka semakin tinggi kualitas laba perusahan. Penelitian ini juga memberikan bukti bahwa dengan adanya kepemilikan manajerial dan komisaris independen dapat memperkuat hubungan positif antara kecakapan manajerial dan kualitas laba. Penelitian ini menunjukkan bahwa perusahaan diharapkan memperkuat mekanisme tata kelola untuk mendisiplinkan manajer agar manajer bertindak secara efisien dalam mengelola perusahaan.

Literasi Investasi sebagai Upaya untuk Meningkatkan Perilaku Sadar Berinvestasi pada Kelompok Investor Pemula di Kudus Izza Ashsifa; Naila Rizki Salisa; Ulva Rizky Mulyani
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6156

This proposed community service program is designed to provide solutions and assist novice investors in making investments. The basis for proposing this service is the existence of problems, including the limited ability of human resources to obtain investment information and how to manage it, lack of financial literacy, do not have long enough financial goals, and do not have special capital only for investment, experiencing fear to do investment, not confident, and afraid of losing. The activities that will be carried out in this service are to provide investment literacy as an effort to increase investment awareness behavior. The objectives to be achieved are: 1) increasing public awareness of the importance of investing 2) increasing the understanding of novice investors about investment instruments 3) beginner investors can choose the right type of investment and 4) beginner investors can apply good investment strategies. The approach offered in the realization of this service is a mentoring model through outreach activities that focus on investment literacy, capital markets, risks, and returns on investment.

Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB Naila Rizki Salisa; Ida Nur Aeni; Ahmad Abdul Chamid
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v6i1.829

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value.

Kepatuhan dalam Pembayaran PBB-P2 di Kabupaten Kudus Rinda Suryani; Nita Andriyani Budiman; Naila Rizki Salisa
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 1 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i1.4674

Penelitian ini bertujuan untuk mengetahui pengaruh penyuluhan pajak, surat pemberitahuan pajak terutang, sanksi pajak, kewajiban moral, dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan. Populasi dalam penelitian ini meliputi seluruh wajib pajak PBB-P2 yang terdaftar di Badan Pengelolaan Pendapatan, Keuangan dan Aset Daerah (BPPKAD) Kabupaten Kudus. Sampel dalam penelitian sebanyak 410 responden. Adapun metode yang digunakan dalam pengambilan sampel ini adalah dengan menggunakan metode purposive sampling. Data yang digunakan adalah data primer dan diperoleh melalui penyebaran kuesioner. Analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penyuluhan pajak dan surat pemberitahuan pajak terutang memiliki pengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan, sedangkan sanksi pajak, kewajiban moral dan akuntabilitas pelayanan publik tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan perdesaan dan perkotaan.

ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Izza Ashsifa; Muhammad Teguh Kuncoro; Naila Rizki Salisa
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2705

This study aims to analyze financial ratios' ability to predict a company's financial distress. The data used are data on industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total sample of 108 samples. The dependent variable, financial distress, is measured using the interest coverage ratio (ICR) indicator. Independent variables, liquidity measured using the current ratio (CR), profitability using return on assets (ROA), and leverage measured using the debt-to-equity ratio (DER). The moderation variable in this study is company size. This study used logistic regression analysis and MRA. The results of the study using logistic regression tests showed that leverage had a positive effect on financial distress, while liquidity and profitability did not affect financial distress. Based on the MRA test, company size is able to moderate the effect of leverage on financial distress. In contrast, the company size is unable to moderate the effect of liquidity and profitability on financial distress. This research contributes to investors who can use this model by incorporating financial ratio indicators to assess a company's financial health before making investment-related decisions Keywords: financial distress, liquidity, profitability, leverage, company size

Pengembangan Strategi Branding, Pemasaran Online, Dan Peningkatan Kualitas Laporan Keuangan Pada Usaha Catering Dapoer Adiba Nanik Ermawati Ermawati; Alfiyani Nur Hidayanti; Naila Rizki Salisa
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 12, No 2 (2023): November (Article in Press)
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v12i2.60484

Dampak pandemi Covid-19 terhadap perekonomian sangatlah besar termasuk diantaranya pada usaha bisnis catering. Permintaan jasa catering yang menurun mengharuskan pelaku usaha untuk dapat memutar otak agar bisnis yang dijalankan dapat tetap bertahan pada masa pandemi Covid-19 seperti saat ini. Pemasaran secara online lebihÂ prospektif karena memungkinkan para calon pelanggan dan pengguna jasa catering memperoleh informasi lebih cepat mengenai produk dan jasa yang diberikan. Selain pemasaran secara online, strategi branding juga sangat diperlukan para pelaku UMKM. Strategi branding dan pemasaran online memudahkan para pelaku UMKM sekaligus konsumen dalam melakukan penjualan online. Tujuan dari pengabdian ini adalah memberikan pendampingan pelatihan pemasaran online dan juga cara melakukan strategi branding pada usaha catering Dapoer Adiba yang terletak di Kota Jepara. Selain itu pelaku usaha juga diberikan keterampilan membuat laporan keuangan berbasis sistem sederhana dengan menggunakan Microsoft Excel agar keuangan usaha dapat terkontrol secara sistematis dan terpercaya. Setelah melakukan pengabdian ini diharapkan pelaku usaha catering Dapoer Adiba dapat tetap meningkatkan penjualan dan semakin maju dalam menjalankan usaha bisnisnya.

Try Out Ujian Certified Accurate Professional (CAP) Pada Musyawarah Guru Mata Pelajaran (MGMP) Akuntansi Se-Kabupaten Kudus Febra Robiyanto; Naila Rizki Salisa; Zuliyati Zuliyati
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2024): Agustus 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i4.416

Muria Kudus University's Community Service Program (PKM) this time is partnering with the Accounting Subject Teachers' Conference (MGMP) throughout Kudus Regency which will be held at SMK 1 Kudus. This activity aims to increase knowledge related to accounting applications by providing an introduction to online accounting software (Accurate) for the Accounting Subject Teachers' Conference (MGMP) throughout Kudus Regency. The form of this activity is training and assistance in using accounting applications via technology assisted by Accurate online from March 29 - April 3 2024 in collaboration with PT Ultima Tekno Solusindo. Followed by a tryout for the Certified Accurate Professional (CAP) exam on April 12 2024, at the Accounting Subject Teachers' Conference in Kudus Regency, until they receive the Certified Accurate Professional (CAP) title. So it is hoped that this knowledge will be useful for accounting students and the wider community. The output of this activity is increased improvement in Human Resources (HR), increased knowledge for the Accounting Subject Teachers' Conference throughout Kudus Regency, as well as outputs in community service journals.

Menelusuri Kualitas Laba: Peran Ukuran Perusahaan, Likuiditas, Perataan Laba, Agresivitas Pajak, dan Volatilitas Laba Gita Octaviani; Nita Andriyani Budiman; Naila Rizki Salisa
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 2 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i2.5877

Laba dikatakan berkualitas apabila laba pada laporan keuangan menggambarkan kinerja keuangan yang sebenarnya, sehingga dapat digunakan untuk memperkirakan laba di masa mendatang. Kualitas laba merupakan salah satu hal penting yang diperhatikan investor karena kualitas laba yang tinggi menunjukkan bahwa perusahaan telah dikelola secara efisien, sehingga menghasilkan kinerja keuangan yang maksimal. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, likuiditas, perataan laba, agresivitas pajak, dan volatilitas laba terhadap kualitas laba. Populasi dalam penelitian ini, yaitu perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017–2021. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel pada penelitian ini sebanyak 80 sampel. Metode analisis data yang digunakan pada penelitian ini, yaitu analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap kualitas laba dan agresivitas pajak berpengaruh negatif terhadap kualitas laba, sedangkan ukuran perusahaan, perataan laba, dan volatilitas laba tidak berpengaruh terhadap kualitas laba.

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