Garuda - Garba Rujukan Digital

Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.

Implementasi Digital Marketing Pada UMKM Di Era Revolusi Industri 4.0 (Study Pada UMKM Di Kabupaten Sidoarjo) Nihlatul Qudus Sukma Nirwana; Sarwendah Biduri
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.5720

ABSTRACT This study aims to determine how the implementation of digital marketing in MSMEs in the era of the Industrial Revolution 4.0. The analysis in this study used descriptive quantitative method with questionnaire as the data collection technique. The population in this study were MSMEs in Sidoarjo Regency with a sample size of 32 MSMEs. Data analysis was carried out in four phases, namely editing, coding, tabulation, and data analysis. The results of the study explained that the implementation of digital marketing in the development of industry 4.0 at MSMEs in Sidoarjo Regency had not yet been implemented due to lack of training, business capital, human resources, unfulfilled development strategies, traditional business characteristics and high consulting costs. Keywords : Digital Marketing; MSMEs; Industrial Revolution 4.0Correspondence to : nihlaqsn@umsida.ac.id ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana implementasi digital marketing pada UMKM di era Revolusi Industri 4.0. Analisis dalam penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik pengumpulan datanya menggunakan angket. Populasi dalam penelitian ini adalah UMKM di Kabupaten Sidoarjo dengan jumlah sampel 32 UMKM. Analisis data dilakukan dalam empat tahap, yaitu penyuntingan, pengkodean, tabulasi, dan analisis data. Hasil penelitian menjelaskan bahwa implementasi digital marketing dalam pengembangan industri 4.0 pada UMKM di Kabupaten Sidoarjo belum terlaksana karena kurangnya pelatihan, modal usaha, sumber daya manusia, strategi pengembangan yang belum terpenuhi, karakteristik bisnis tradisional dan konsultasi yang tinggi biaya.Kata Kunci : Digital Marketing; UMKM; Revolusi Industri 4.0

Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.

Edukasi Kemandirian Ekonomi Perempuan Sebagai Basis Dakwah Aisyiyah Puspita Handayani; Yanik Purwanti; Nihlatul Qudus Sukma Nirwana
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.344 KB)

Kemandirian ekonomi perempuan merupakan hal terpenting dalam bangunan masyarakat paling kecil, yakni keluarga. Sebab yang pertama merasakan dampak krisis ekonomi bangsa, pemutusan kerja suami, dan kemiskinan adalah perempuan. Disinilah kemandirian ekonomi perempuan dibutuhkan, selain mereka sebagai penyelesai tugas domestik, perempuan juga bekerja keras untuk memenuhi kebutuhan keluarga. Universitass Muhammadiyah Sidoarjo dalam program pengabdian masyarakat berbasis Al—Islam dan Kemuhammadiyahan bermitra dengan Pimpinan Ranting Aisyiyah Penatarsewu Cabang Tanggulangin Kabupaten Sidoarjo. Aisyiyah sebagai Organisasi Perempuan Muhammadiyah memiliki tugas dan kewajiban untuk beramar ma’ruf nahi munkar menghasilkan kiprah konstruktif dalam kehidupan, salah satunya dengan edukasi dan pendampingan ekonomi perempuan melalui produk dan pemasaran hasil olahan ikan menjadi program unggulan persyarikatan. Olahan ikan yang dilakukan ibu Aisyiyah merupakan sisa ikan dari hasil tangkapan ikan yang melimpah, atau ikan tangkapan yang tidak dijual mentah, sehingga perlu untuk diolah menjadi produk-produk uang sehat dan memiliki nilai ekonomis. Pendampingan ini dilakukan saat pelaksanaan pengajian rutin Aisyiyah, yang biasa diisi materi keagamaan saja, maka diselingi dengan materi-materi ekonomi, kesehatan, dan lain-lain, sehingga adanya Dakwah Aisyiyah yang berkemajuan.

Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.

Edukasi Kemandirian Ekonomi Perempuan Sebagai Basis Dakwah Aisyiyah Puspita Handayani; Yanik Purwanti; Nihlatul Qudus Sukma Nirwana
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Kemandirian ekonomi perempuan merupakan hal terpenting dalam bangunan masyarakat paling kecil, yakni keluarga. Sebab yang pertama merasakan dampak krisis ekonomi bangsa, pemutusan kerja suami, dan kemiskinan adalah perempuan. Disinilah kemandirian ekonomi perempuan dibutuhkan, selain mereka sebagai penyelesai tugas domestik, perempuan juga bekerja keras untuk memenuhi kebutuhan keluarga. Universitass Muhammadiyah Sidoarjo dalam program pengabdian masyarakat berbasis Alâ€”Islam dan Kemuhammadiyahan bermitra dengan Pimpinan Ranting Aisyiyah Penatarsewu Cabang Tanggulangin Kabupaten Sidoarjo. Aisyiyah sebagai Organisasi Perempuan Muhammadiyah memiliki tugas dan kewajiban untuk beramar maâ€™ruf nahi munkar menghasilkan kiprah konstruktif dalam kehidupan, salah satunya dengan edukasi dan pendampingan ekonomi perempuan melalui produk dan pemasaran hasil olahan ikan menjadi program unggulan persyarikatan. Olahan ikan yang dilakukan ibu Aisyiyah merupakan sisa ikan dari hasil tangkapan ikan yang melimpah, atau ikan tangkapan yang tidak dijual mentah, sehingga perlu untuk diolah menjadi produk-produk uang sehat dan memiliki nilai ekonomis. Pendampingan ini dilakukan saat pelaksanaan pengajian rutin Aisyiyah, yang biasa diisi materi keagamaan saja, maka diselingi dengan materi-materi ekonomi, kesehatan, dan lain-lain, sehingga adanya Dakwah Aisyiyah yang berkemajuan.

Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.

Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo Nirwana, Nihlatul Qudus Sukma
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1566

This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.

Legitimizing Corporate Social Responsibility Through "Huyula" Culture Gaffar, Abdul; Gaffar, Muhammad Ichsan; Ibrahim, Melinda; Sukma Nirwana, Nihlatul Qudus
Journal of Accounting Science Vol 7 No 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1735

The study aims to capture the concept of Corporate Social Responsibility (CSR) from the perspectives of Lyotard and Huyula culture. CSR practices serve as a grand narrative used to obtain legitimacy for corporate practices and to mitigate negative impacts. This research adopts a qualitative approach within the framework of Postmodernism. The HUYULA culture is employed to dissect the reality of CSR. The findings of the study reveal that (1) the grand narrative in CSR practices is evident in CSR disclosures that primarily focus on fulfilling CSR item requirements according to GRI guidelines, without considering the actual facts and practices within the company. Moral values are disregarded when cases of environmental exploitation and human exploitation occur. CSR disclosures can serve as a tool for legitimizing the actions of corporate elites in serving their own interests. (2) CSR disclosures that accommodate Indonesian culture and noble values can liberate CSR disclosures from the grand narrative. The values of the Huyula culture can be integrated into CSR practices, making CSR implementation and disclosure tangible expressions of corporate care for stakeholders through a culture of mutual assistance. These values can foster the company's love for its stakeholders. Thus, CSR activities and disclosures go beyond being mere grand narratives. They become acts of corporate compassion towards fellow human beings through local wisdom values. This research provides broad insights and implies that cultural values can serve as the foundation for implementing CSR practices

Knowledge Sharing, Knowledge Use, Knowledge Storage For Banking Employee Performance Improvement: Berbagi Pengetahuan, Penggunaan Pengetahuan, Penyimpanan Pengetahuan Untuk Peningkatan Kinerja Karyawan Perbankan Sumartik; hariasih, Misti; Sukma Nirwana, Nihlatul Qudus; Mariani, Anti; Mahendra, Danar Putra
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.341

The company's competitive advantage can be seen from the implementation of strategic management of the company's performance where there is a role for dynamic capabilities in achieving sustainability. The main challenge for companies in general is to understand and apply knowledge management in the form of work systems, how to share, use knowledge and store knowledge and dispose of knowledge that is not in line with standard company procedures in the banking industry in Sidoarjo, especially Conventional Rural Banks which are also hit by break-even. Covid pandemic. The research method is quantitative explanatory with a population of 51 Conventional BPRs in Sidoarjo who are members of the Perbarindo banking organization (Association of Bank Indonesia) in the East Java region with 150 employees as a sample using Accidental Sampling questionnaires. The samples that were declared eligible were categorized as Teller, Customer Service, Back Office, Accounting, Marketing, Supervisor, Area Manager. Data were tabulated and analyzed with SEM-PLS Wrap 3.0 software with outer model and inner model analysis. In this study did not care about age and gender as well as education. The results showed that knowledge sharing has a very large effect on employee performance with a significance level of t count greater than t table. Increasing knowledge sharing in the banking industry can be an innovative performance behavior and strategic plan in the context of economic recovery during the Covid 19 Pandemic.

Title

Found 24 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 24 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 24 Documents
Search