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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Accounting Science YUME : Journal of Management Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges El-Qist : Journal of Islamic Economics and Business (JIEB) Nusantara Science and Technology Proceedings Behavioral Accounting Journal Neraca Manajemen, Akuntansi, dan Ekonomi JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Sahwahita: Community Engagement Journal
Romaisyah, Luqita
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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ANALISIS PENGARUH STRES MAHASISWA YANG MENGERJAKAN SKRIPSI Supriyono Supriyono; Luqita Romaisyah; Alfiandi Imam Mawardi
Jurnal MEBIS (Manajemen dan Bisnis) Vol 4 No 2 (2019): Desember 2019
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v4i2.57

Abstract

Permintaan akan kualitas pendidikan terus meningkat, pemerintah memunculkan standar tinggi untuk menghadapi industri 4.0. Mahasiswa sebagai instrumen pendidikan khususnya pendidikan tinggi diharapkan dapat menghasilkan lulusan yang kompetitif. Salah satu masalah dalam fase pendidikan tinggi adalah penyelesaian skripsi yang dapat memicu stres mahasiswa. Penelitian ini bertujuan untuk menghubungkan variabel endogen yaitu Self-Efficacy,Self-Disclosure dan Emotional Quotient (EQ) yang juga menjadikan EQ sebagai variabel moderator kepada variabel eksogen yaitu Stres Mahasiswa. Penelitian ini menggunakan metodeStructural Equation Modeling (SEM) dengan menggunakan alat analisis Partial Least Square (PLS). Populasi dari penelitian ini adalah mahasiswa yang telah mengambil skripsi lebih dari satu tahun. Hasil penelitian ini menunjukan bahwa (1) Self-Efficacy, Self-Disclosure dan EQ mempunyai pengaruh signifikan pada stres mahasiswa (2) EQ mempunyai pengaruh moderator negatif pada Self-Efficacy dan pengaruh moderator positif pada Self-Disclosure (3) Peran dosen sebagai pembimbing mahasiswa sangat penting untuk mempengarhui stres mahasiswa
PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG Mochamad Ardhan Fadhlan; Luqita Romaisyah
Jurnal MEBIS (Manajemen dan Bisnis) Vol 5 No 1 (2020): Juli 2020
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v5i1.102

Abstract

Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum memutuskan untuk berinvestasi di Bursa Efek Indonesia. Setiap perusahaan terbuka di Bursa Efek Indonesia diwajibkan untuk mempublikasikan laporan keuangan yang disusun mengikuti standar akuntansi dan telah diaudit oleh akuntan publik yang terdaftar di BAPEPAM. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh audit risk, audit complexity, dan audit expertise terhadap audit report lag. Hasil penelitian menunjukkan 58 perusahaan memenuhi kriteria yang ditentukan dalam populasi target penelitian. Hasil pengujian dalam penelitian ini memperoleh bukti empiris bahwa audit risk dan audit complexity berpengaruh positif signifikan terhadap audit report lag, sedangkan audit expertise berpengaruh negatif signifikan terhadap audit report lag.
The Influence of Managerial Ability on Future Performance Luqita Romaisyah; Zahroh Naimah
Journal of Economics, Business, and Government Challenges Vol 1 No 2 (2018): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.12

Abstract

The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share.Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influencebecome weaker.
Optimizing the Utilization of GoFood System Application as an Income Enhancement at Rungkut Surabaya MSME Invony Dwi Aprilisanda; Devy Sylvia Puspitasari; Luqita Romaisyah
Journal of Economics, Business, and Government Challenges Vol 3 No 1 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i1.88

Abstract

In the digital age, technological developments are moving very fast and changing the lifestyle of humans in general. The technological system in the Digital Age attracted the interests of culinary MSME entrepreneurs in Indonesia to do business with an online sales system. One of the online food delivery service applications in Indonesia is GoFood, this study aims to find out how SMEs in Surabaya as GoFood partners can increase their income by optimizing the use of the GoFood application. This study uses a qualitative method. Data analysis in this research is descriptive qualitative. Criteria for selecting informants using purposive sampling techniques. The interview results state that the GoFood application tends to be easy to use, but some partners regretted the lack of training which resulted in sales not meeting expectations. Quality, Quality, Promo Price, and timeliness of food processing to food delivery to consumers is a strategy for GoFood merchant partners to optimize their sales turnover.
Sinergity of Ethical Aspects and State Defense Characters to Accounting Competency G. S. Budiwitjaksono; Indrawati Yuhertiana; Luqita Romaisyah
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0403

Abstract

The aim of this study is to explain empirically about the synergy of ethical aspects, the character of state defense and accounting competence in the accounting profession society. This study is a development of the results of Gideon's research (2018), especially in the aspect of behavior. This study method uses qualitative research, with an interpretive approach with interview and observation data collection techniques in several accounting profession communities, especially accountants who work as public accountants, tax accountants, management accountants and educator accountants, in several cities in Java, including : Surabaya, Semarang, Yogyakarta, Bandung, Jakarta. The result of this study showed that accountants are professions that carry out their work always prioritizing aspects of controlled behavior based on a code of ethics regulated in his profession. And accountants also carry out their work in accordance with scientific abilities and technical expertise. Professional accountants show competence that requires several components, namely; special knowledge that demands continuous and consistent expertise or skills and experience; very high moral standards; serve the interests of the community; there is a special permit to run a profession; become a member of a profession. The character of Defending the country is a trait that shows a strong spirit that always grows and develops continuously in carrying out every professional activity. The synergy of the ethical component and character of the state defense can be the strength of the accountant's self in creating adequate competence, and can become a basic ability or need to form a professional individual.
Analysis of the Determinant Effects Stress of Students that Working on Thesis Supriyono; Luqita Romaisyah; Alfiandi Imam Mawardi
Nusantara Science and Technology Proceedings 4th International Seminar of Research Month
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2019.0405

Abstract

Demands on the quality of education increasing continually, the government is promoting a high standard to deal with industry 4.0. One of the problems in terms of education phases is the thesis that problems occur in the work of the thesis triggers the stress of students who can inhibit thesis completion. This research aims to link the relationship between self-efficacy and self-disclosure and moderator variables namely emotional quotient (EQ) with student stress when working on the thesis. This study aims to link the relationship between self-efficacy and self-disclosure and moderator variables namely emotional quotient (EQ) with student stress when working on the thesis. This research also uses the quantitative Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach. The population in this study is students who have taken the thesis for more than one year. The results of this study indicate in descriptive that (1) self-efficacy and EQ have a significant influence on student stress that show how important those variables influence student stress (2) On the other side, self-disclosure hasn’t an effect to strengthen student stress that insignificantly effects (3) The role of the lecturer as an important supervisor and other lecturing media will be determining and influencing student stress (4) There are several solutions to decrease student stress.
ANALISIS DOMINASI AKAD IJARAH DALAM OBLIGASI SYARIAH DI INDONESIA Luqita Romaisyah; Saqofa Nabilah Aini; Riska Agustin
Kompetensi (Competence : Journal of Management Studies) Vol 17, No 1 (2023): April
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v17i1.19082

Abstract

Islamic bonds (sukuk) are proof of ownership of tangible assets or investment activities, which funds obtained from the issuance of Islamic bonds are used for purposes in accordance with sharia principles. In Indonesia, there are three types of outstanding Islamic bonds, namely Islamic bonds with ijarah, mudharabah, and wakalah contracts. Among the three types of contracts, ijarah contracts dominate the outstanding Islamic bonds in Indonesia. This study uses qualitative methods with literature study techniques to analyze the causes of ijarah contracts becoming a favorite for issuers and investors, thus dominating the outstanding Islamic bonds in Indonesia. Profits (return) in the form of rental payment (ujroh) with a fixed amount in each period, are the advantages of ijarah Islamic bonds, because they can guarantee certainty of profits received in each period, in any conditions. In addition, the amount of profit that is known at the beginning of the issuance of Islamic bonds, makes it easier for issuers to manage funds originating from the issuance of ijarah Islamic bonds. In essence, ijarah Islamic bonds are more identical and similar to conventional bonds, but there is an underlying asset that makes this transaction halal and does not contain usury. Ijarah Islamic bonds can be an interesting option for risk averse investors who wish to invest in a halal manner.
ANALISIS PENGARUH STRES MAHASISWA YANG MENGERJAKAN SKRIPSI Supriyono Supriyono; Luqita Romaisyah; Alfiandi Imam Mawardi
Jurnal Mebis Vol. 4 No. 2 (2019): December 2019
Publisher : Jurnal Mebis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permintaan akan kualitas pendidikan terus meningkat, pemerintah memunculkan standar tinggi untuk menghadapi industri 4.0. Mahasiswa sebagai instrumen pendidikan khususnya pendidikan tinggi diharapkan dapat menghasilkan lulusan yang kompetitif. Salah satu masalah dalam fase pendidikan tinggi adalah penyelesaian skripsi yang dapat memicu stres mahasiswa. Penelitian ini bertujuan untuk menghubungkan variabel endogen yaitu Self-Efficacy, Self-Disclosure dan Emotional Quotient (EQ) yang juga menjadikan EQ sebagai variabel moderator kepada variabel eksogen yaitu Stres Mahasiswa. Penelitian ini menggunakan metode Structural Equation Modeling (SEM) dengan menggunakan alat analisis Partial Least Square (PLS). Populasi dari penelitian ini adalah mahasiswa yang telah mengambil skripsi lebih dari satu tahun. Hasil penelitian ini menunjukan bahwa (1) Self-Efficacy, Self-Disclosure dan EQ mempunyai pengaruh signifikan pada stres mahasiswa (2) EQ mempunyai pengaruh moderator negatif pada Self-Efficacy dan pengaruh moderator positif pada Self-Disclosure (3) Peran dosen sebagai pembimbing mahasiswa sangat penting untuk mempengarhui stres mahasiswa
Analysis of the Digital Marketing Mix on the Mikhayla_Shop Account Reviewed from the Perspective of Islamic Business Ethics: Analisis Digital Marketing Mix pada akun Mikhayla_Shop ditinjau dari perspektif Etika Bisnis Islam Saqofa Nabilah Aini; Luqita Romaisyah; Riska Agustin
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 13 No. 2 (2023): El-Qist
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2023.13.2.144-157

Abstract

This study aims to analyze the form of the digital marketing mix through social media on the Instagram account mikhayla_shop in terms of Islamic Business Ethics. The formulation of the problem in the study is how the digital marketing mix through social media studies on the Instagram account mikhayla_shop is viewed from an Islamic perspective?;. This study uses qualitative research methods with a descriptive approach. Primary data sources come from interviews, observations, and document studies with owners and employees of the Mikhayla shop. At the same time, the secondary data sources come from books, information sources, archives, and official personal documents. Structured interviews and indirect observation are the techniques of data collection. The results showed that Mikayla shop's digital marketing mix through social media is based on Islamic Business Ethics.
Factors That Affect Tax Aggressiveness With Good Corporate Governance as a Moderating Variable Eka, Dian; Suryani Lating, Ade Irma; Yudhanti, Ashari Lintang; Romaisyah, Luqita; P.A.C, M.Nur Nama Arep
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1871

Abstract

General Background: Taxation plays a crucial role in generating revenue for the Indonesian government, primarily through a self-assessment system that challenges taxpayers to report taxes accurately. Specific Background: However, the tax-to-GDP ratio has consistently fallen short of targets, highlighting the need for enhanced compliance and governance. Knowledge Gap: Previous studies on tax aggressiveness have yielded inconsistent results regarding the effects of managerial character, political connections, and firm size, moderated by corporate governance, on tax strategies. Aims: This study examines the impact of managerial character, political connections, and firm size on tax aggressiveness, with a focus on corporate governance as a moderating factor in manufacturing companies listed on the Indonesia Stock Exchange between 2019-2021. Results: Managerial characteristics and firm size were found to have significant positive effects on tax aggressiveness. However, executive compensation and political connections showed no significant impact. Corporate governance, represented by audit quality, moderated the relationship between managerial characteristics and firm size on tax aggressiveness but did not influence the relationships involving executive compensation and political connections. Novelty: This study uniquely highlights the moderating role of corporate governance in shaping tax strategies in the Indonesian context, providing empirical evidence of its efficacy. Implications: The findings suggest that enhancing audit quality within corporate governance frameworks could mitigate aggressive tax practices, thereby aiding policymakers and stakeholders in developing strategies to improve tax compliance.
Co-Authors agustin, riska Aini, Saqofa Nabilah Aisyi, Faza Alfiandi Imam Mawardi Aripratiwi, Ratna Anggraini Devy Sylvia Puspitasari Devy Sylvia Puspitasaria Dian Eka, Dian Fa'iz, Muhammad Firda Amelia G. S. Budiwitjaksono Imam Buchori Indrawati Yuhertiana Invony Dwi Aprilisanda Invony Dwi Aprilisanda Kusuma, Yheni Dewi Wijaya Lating, Ade Irma Suryani Lestari, Sekar Rizky Margi Mochamad Ardhan Fadhlan Mohammad Dliyaul Muflihin P.A.C, M.Nur Nama Arep Rahayu, Hastanti Agustin Riska Agustin Siti Azizah Supriyono Supriyono Supriyono Supriyono Supriyono Susanto, Febry Fabian Yudhanti, Ashari Lintang Zahroh Naimah, Zahroh