Articles
<![CDATA[THE INFLUENCE OF E-TRUST, USER’S EXPERIENCES, AND BRAND EQUITY ON GEN Z FEMALE CUSTOMERS E-LOYALTY TOWARDS IMPORTED COSMETICS BRANDS THROUGH CUSTOMERS E-SATISFACTION ]]>
<![CDATA[Handayani, Retno Tri]]>;
<![CDATA[Susanto, Annie]]>
<![CDATA[ International Journal of Social Science and Business Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i2.25727
<![CDATA[In this era, globalization as well as the emergence of technology has led to online shopping trend especially among Generation Z who could not be separated from technology. This trend has also created an open market for countries to distribute their products. In any online businesses, e-loyalty and e-trust have been some of the important issues that might create obstacles on having long-term profits because lack of/low customer loyalty. Therefore, this study aimed at analysing and finding the influence of E-Trust, User?s Experiences, and Brand Equity on Gen Z female Customers? E-Loyalty towards imported cosmetics brands through Customers? E-Satisfaction. The population of this study was Gen Z female community in Indonesia with the samples of 200 respondents taken by non-probability sampling technique. The qualitative method used in this study was supported by the data collection through questionnaires spread in three areas; Central Java, West Java and outside Java. The data analysis method used was multiple linear regression analysis. The result showed that E-Trust in this study did not have a positive effect on Customers? E-satisfaction while User?s Experiences and Brand Equity had positive effects on Customers? E-Satisfaction. Other than that, Customers? E-Satisfactions did not mediate the influence of E-Trust, User?s Experiences and Brand Equity on Customers? Loyalty.]]>
<![CDATA[The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Fuad, Khoirul]]>;
<![CDATA[Ariyani, Nurlita Dwi]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.2.5821
<![CDATA[Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data. Â Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.]]>
<![CDATA[Digital Payment as Moderating Influence of Intellectual Capital on Business Performance ]]>
<![CDATA[Handayani, Retno Tri]]>;
<![CDATA[Andriani, Evana]]>;
<![CDATA[Subono , Agung]]>;
<![CDATA[Achmad , Affan Wazzar]]>
<![CDATA[ International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.54099/ijibmr.v4i1.990
<![CDATA[MSMEs are the pillars of the economy in Indonesia. The role in employment absorption is also very large. However, this cannot be separated from the challenges that exist for the sustainability and success of an MSME. The aim of this research is to examine the influence of intellectual capital on business performance and the role of digital payments in moderating the influence of intellectual capital on business performance. The city of Kudus itself is proven to be an industrial city where many residents choose to work as businesspeople, so the object of this research is young entrepreneurs. The sample data processed in this research amounted to 110 respondents. The analysis tool used is SMART PLS. This type of research is quantitative research. The results of this research indicate that Intellectual Capital is not proven to have an effect on business performance. Digital payments have been proven to be able to influence business performance. However, digital payments are not able to moderate the influence of intellectual capital on business performance. Keywords: Intellectual Capital, Digital Payment, Business Performance]]>
<![CDATA[PENGARUH IMPLEMENTASI SIMDA, KUALITAS SDM, PENERAPAN SAP, DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS LAPORAN KEUANGAN PEMDA ]]>
<![CDATA[Fu'adah, Khurriyatul]]>;
<![CDATA[Zahro, Nafi' Inayati]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/jab.v10i01.683
<![CDATA[Tujuan dari studi ini adalah untuk mengevaluasi dampak pelaksanaan Sistem Informasi Manajemen Daerah (SIMDA), kualitas sumber daya manusia, penerapan standar akuntansi pemerintah, dan dukungan dari manajemen puncak terhadap kualitas pelaporan keuangan entitas pemerintah daerah. Penelitian ini dilakukan dengan melibatkan Organisasi Perangkat Daerah (OPD) di Kabupaten Demak dan menggunakan metode purposive sampling dengan partisipasi 120 responden. Data primer dikumpulkan melalui survei menggunakan kuesioner. Analisis data dalam studi ini melibatkan penggunaan teknik analisis regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa pelaksanaan SIMDA, kualitas sumber daya manusia, dan penerapan standar akuntansi pemerintah tidak memiliki dampak signifikan pada kualitas pelaporan keuangan entitas pemerintah daerah, sedangkan dukungan dari manajemen puncak berpengaruh positif pada kualitas pelaporan keuangan entitas pemerintah daerah]]>
<![CDATA[BEHAVIOURAL ANALYSIS IN THE VILLAGE FUND SYSTEM USING THE UTAUT METHOD ]]>
<![CDATA[Fuad, Khoirul]]>;
<![CDATA[Nurrokhmahwati, Nurrokhmahwati]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ IJIBE (International Journal of Islamic Business Ethics) Vol 6, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[UNISSULA ]]>
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DOI: 10.30659/ijibe.6.1.68-78
<![CDATA[The information system aims to simplify, accelerate, and be responsible. The behavior in the use of technology is an essential part of achieving good village financial management using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population of this research is all village government offices in Tegal Regency. This research is a quantitative study with primary data and a convenience sampling method. This research sample is village apparatus that is directly related to the village fund system (SISKEUDES). Meanwhile, the data analysis of this study uses SPSS software. The test results show that performance expectations negatively affect business expectations, social influences, and conditions that facilitate a positive and significant impact.]]>
<![CDATA[OPTIMALISASI PEMANFAATAN FITUR PENJUALAN PADA ACCURATE ONLINE DALAM PENGEMBANGAN KOMPETENSI MUSYAWARAH GURU MATA PELAJARAN (MGMP) AKUNTANSI KABUPATEN KUDUS ]]>
<![CDATA[Ashsifa, Izza]]>;
<![CDATA[Mulyanto, Mulyanto]]>;
<![CDATA[Handayani, Retno Tri]]>;
<![CDATA[Whetyningtyas, Aprilia]]>
<![CDATA[ Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025 ]]>
Publisher : <![CDATA[Universitas YPPI Rembang ]]>
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DOI: 10.47686/bam.v5i2.722
<![CDATA[The development of information technology has brought significant changes in various sectors, including the world of education. The Accounting Subject Teacher Conference (MGMP) in Kudus Regency plays a key role in ensuring the quality of teaching and learning in the field of accounting. In an effort to face the challenges of the times, the use of technology needs to be the main focus to increase the efficiency and effectiveness of the learning process. This community service aims to optimize the use of sales features in the Accurate Online platform as a technological solution that can support the development of MGMP Accounting competencies. By providing intensive training and mentoring, it is hoped that teachers can integrate this technology into their curriculum, increase the efficiency of the sales process, and overall improve the quality of accounting learning. It is hoped that this increase in competency will have a significant positive impact on the development of accounting education in Kudus Regency. The output of this community service program is increasing teacher competency, understanding technology, training modules, and publication of scientific articles in the Accredited National Service Journal.]]>
<![CDATA[What Factors Affect Profitability? (Case Study on Conventional National Private Bank Listing on Indonesian Stock Exchange Period 2019-2022) ]]>
<![CDATA[Ardaranie, Rizkanandya]]>;
<![CDATA[Mulyani, Sri]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v10i2.12347
<![CDATA[This research aims to determine the effect of Net Interest Margin, Operating Cost with Operating Income (OCOI), Loan to Deposit Ratio, Non-Performing Loans and Capital Adequacy Ratio on Profitability in conventional national private banking companies. The population for this research is conventional national private banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique used was the Purposive Sampling technique with 19 companies and the total data processed during 4 years of observation was 76 data. This research method uses panel data regression analysis using the Eviews-10. The results of this research are that Net Interest Margin, Loan to Deposit Ratio and Capital Adequacy Ratio have no effect on Return on Assets, while Operating Costs with Operating Income and Non-Performing Loans have a negative effect on Return on Assets.]]>
<![CDATA[The use of accounting information with environmental uncertainty as moderating variable ]]>
<![CDATA[Ermawati, Nanik]]>;
<![CDATA[Handayani, Retno Tri]]>;
<![CDATA[Ashsifa, Izza]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v27i1.5954
<![CDATA[Penelitian ini menginvestigasi faktor yang mempengaruhi UMKM dalam menggunakan informasi akuntansi dengan adanya ketidakpastian lingkungan. Ketidakpastian lingkungan ini disebabkan karena di Indonesia sedang menghadapi pandemi COVID-19. Variabel independen yang digunakan adalah skala bisnis, umur perusahaan, budaya organisasi, masa memimpin. Populasi penelitian ini adalah UMKM di Kabupaten Kudus sebanyak 15.895. Teknik sampling yang digunakan adalah convenience sampling. Sampel yang diperoleh sebanyak 104 responden. Teknik analisis data yang digunakan adalah PLS-SEM. Hasil penelitian menunjukkan bahwa skala usaha, budaya organisasi dan masa memimpin berpengaruh positif terhadap penggunaan informasi akuntansi. Umur perusahaan tidak berpengaruh terhadap penggunaan informasi akuntansi. Ketidakpastian lingkungan tidak mampu memoderasi pengaruh skala usaha, umur perusahaan, budaya organisasi dan masa memimpin terhadap penggunaan informasi akuntansi. Hasil penelitian ini dapat digunakan oleh UMKM untuk memotivasi UMKM meningkatkan kinerja UMKM dengan memanfaatkan informasi akuntansi dalam berbisnis. Selain itu hasil penelitian ini juga dapat memberikan kontribusi bagi Dinas Tenaga Kerja, Perindustrian, Koperasi, Usaha Kecil dan Menengah dan UMKM Kabupaten Kudus untuk lebih memperhatikan kesejahteraan UMKM di Kabupaten Kudus melalui pelatihan tentang penggunaan informasi akuntansi.]]>
<![CDATA[DETERMINAN LITERASI KEUANGAN, PENGALAMAN KEUANGAN TERHADAP PERILAKU KEUANGAN KELUARGA DI KABUPATEN KUDUS ]]>
<![CDATA[Karatri, Rhealin Hening]]>;
<![CDATA[Handayani, Retno Tri]]>;
<![CDATA[Prasetyaningrum, Indah Dwi]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v8i3.4863
<![CDATA[Kebutuhan dan keinginan manusia terus meningkat sehingga perlu adanya pengelolaan dari sisi keuangan. Pengelolaan keuangan ini dapat dimulai dari lingkup masyarakat terkecil yaitu keluarga sehingga dapat membentuk perilaku keuangan keluarga. Perilaku keuangan keluarga dapat dimulai dengan mengetahui determinan literasi keuangan, pengalaman keuangan terhadap perilaku keuangan keluarga dan memasukkan pendapatan keluarga sebagai variabel penghubung. Penelitian ini merupakan penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan path analysis dengan SPSS. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data diperoleh dengan menggunakan kuesioner yang disebarkan kepada 100 ibu-ibu di Kabupaten Kudus. Hasil penelitian menunjukkan bahwa terdapat pengaruh langsung literasi keuangan dan pengalaman keuangan terhadap perilaku keuangan keluarga, pengaruh tidak langsung literasi keuangan dan pengalaman keuangan terhadap perilaku keuangan keluarga dengan pendapatan keluarga sebagai interveningnya.]]>
<![CDATA[Pendampingan Penyusunan Laporan Perpajakan Berbasis SAK-EMKM Bagi Usaha Mikro Putra Usaha Di Desa Kaliwungu, Kudus ]]>
<![CDATA[Fuad, Khoirul]]>;
<![CDATA[Winarsih, Winarsih]]>;
<![CDATA[Handayani, Retno Tri]]>
<![CDATA[ JAPI (Jurnal Akses Pengabdian Indonesia) Vol 9, No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Tribhuwana Tunggadewi ]]>
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DOI: 10.33366/japi.v9i1.5367
<![CDATA[Negara Kesatuan Republik Indonesia (NKRI) termasuk dalam kategori negara yang sedang berkembang disebabkan karena beberapa hal, yaitu tingkat pendapatan masyarakat yang rendah, lapangan kerja yang masih terbatas serta pertumbuhan penduduk yang cepat. Untuk mengimbangi permasalahan tersebut maka dibutuhkan Usaha Mikro, Kecil dan Menengah (UMKM) agar membantu peningkatan perekonomian di Indonesia. Salah satu kendala yang dihadapi UMKM saat ini adalah terbatasnya pengetahuan akan kewajiban perpajakan serta tingginya tarif pajak yang harus dibayarkan ke negara. Kesadaran akan permasalahan ini membuat pemerintah menyikapinya dengan mengeluarkan peraturan perpajakan nomor 23 Tahun 2018 tentang keringanan pajak untuk pelaku UMKM. Pada pengabdian ini tim memberikan sebuah pendampingan dan pelatihan pajak bagi pelaku UMKM yaitu Putra Usaha dalam mengelola kewajiban perpajakannya agar sesuai dengan peraturan yang diterapkan oleh pemerintah. UMKM Putra Usaha pada pengabdian tahun sebelumnya dengan Tim Pengabdian juga telah bekerjasama dalam hal penyusunan laporan keuangan berbasis digital dan untuk tahun ini ditindaklanjuti dengan pendampingan penyusunan laporan perpajakan yang sesuai dengan standar yang ada. Proses kegiatan pengabdian ini dilaksanakan secara langsung ditempat usaha dari UMKM Putra Usaha yang terletak di Kabupaten Kudus. Hasil luaran dari kegiatan ini adalah UMKM secara langsung bisa memahami dan mengetahui tarif pajak bagi usahanya dan selanjutnya bisa menghitung sendiri sesuai dengan prinsip perpajakan di Indonesia yaitu self asessment. ]]>
