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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

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.

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

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.

Determinants of Property and Real Estate Firm Value in Indonesia Sari, Noor Inayah; Budiman, Nita Andriyani; Salisa, Naila Rizki
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 3 No. 2 (2023): Article Research November 2023
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v3i2.381

The firm value is the perception of investors associated with stock prices. Shareholders have an interest in enhancing the company's value to maximize their wealth. This research aims to investigate the influence of dividend policy, profitability, intellectual capital disclosure, free cash flow, and tax avoidance on firm value in property and real estate firms. The population in this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2021. This study employs a purposive sampling technique, resulting in 49 samples. The research method utilizes panel data regression analysis using EViews 12 software as the analytical tool. The findings of this research indicate that profitability, intellectual capital disclosure, and free cash flow have a positive influence on firm value, while dividend policy and tax avoidance do not affect firm value.

Strategi Pemasaran Media Sosial Bagi UMKM Pengrajin Lencana ., Zuliyati; Salisa, Naila Rizki; Mulyani, Ulva Rizky; Andriani, Evana; Hidayat , Taufiq
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): JUNI
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v4i1.2870

The increasing development of technology has an impact on the development of Micro, Small and Medium Enterprises (MSMEs), one of which is the AJ Lencana business owned by Mr. Najib which is in Bacin Village, Kudus. The development of business activities from year to year has increased, but sales are only in the area of Central Java residents. It has not been able to spread to the wider community and the marketing that has been running is very, very limited and there has been no touch of social media in efforts to market the product. The solutions offered by the service team to help several problems faced by partners are, social media strategy training to improve product marketing, helping partners to increase sales, expanding partner markets through online shops so that sales can be wider, not only around Central Java. The aim of the Service Team is to move the rural economy to remain productive and be able to utilize technology to help its business activities, as well as increase the sales turnover of partner business activities by utilizing social media.

Peningkatan Kualitas Laporan Keuangan Berbasis Teknologi Informasi Bagi Umkm Kerajinan Ukiran Jepara Susanti, Diah Ayu; Hidayanti, Alfiyani Nur; Salisa, Naila Rizki
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.3715

Keterampilan akuntansi bagi pelaku UMKM, khususnya para pengrajin mebel ukiran yang ada di Kabupaten Jepara salah satunya dengan melakukan administrasi pencatatan keuangannya dengan baik dan benar , selanjutnya para pelaku UMKM /mitra diharapkan dapat melakukan perhitungan maupun pemisahan aset pribadi dengan aset untuk kegiatan usaha. Minimnya kemampuan mitra dalam memasarkan produknya secara online membutuhkan adanya pelatihan serta pendampingan dengan menggunakan pemasaran online. Dengan adanya perkembangan teknologi yang menuntut kecepatan,ketepatan serta efektifitas yang menjadi tantangan tertentu bagi para pelaku UMKM khususnya kerajian ukiran yang ada di Jepara. Pelatihan dan pendampingan ini diharapkan dapat meningkatkan kemampuan mitra dalam Menyusun laporan keuangan sederhana dengan menggunakan Microsoft Excel sehingga dapat memudahkan mitra dalam menghitung laba serta dapat dijadikan bahan apabila hendak mengajukan kredit kepada pihak Bank.Selanjutnya dengan memasarkan produk secara online diharapkan dapat membantu mitra untuk lebih mengoptimalkan kegiatan usahanya agar lebih dikenal oleh masyarakat luas tidak hanya dalam negri saja tetapi juga merambah ke luar negri serta dapat meningkatkan keuntungan bagi para pelaku UMKM pengrajin ukiran di Kabupaten Jepara.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL, DAN KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2 Fitri Ardian Ningsih; Sri Mulyani; Naila Rizki Salisa
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 1 (2023): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i1.5437

The company value is the market value that generates prosperity for shareholders if the company’s share price rises. This study aims to analyze the effect of managerial ownership, institutional ownership, disclosure of social responsibility, and funding policies on firm value. The research object used is non-cyclical consumer sector companies listed on Indonesia Stock Exchange (IDX) for the 2017-2021 period. In this study using a purposive sampling technique sampling method. There are 86 samples of this research data. The technique used is panel data regression using the Eviews 10 analysis tool. The managerial ownership and funding policies have an effect on firm value while institutional ownership and disclosure of social responsibility have no effect on firm value.

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