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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar DERIVATIF Akuisisi : Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) ADPEBI International Journal of Business and Social Science Journal of Accounting and Finance Management (JAFM) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Lamin Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The influence Quality of information, Sistem Quality and Service Quality on Satisfaction and User Performace Isnaeningsih, Heni Nur; Fitriati, Azmi; Pujiharto, Pujiharto; Astuti, Herni Justiana
Jurnal Manajemen Bisnis Vol 12, No 2: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i2.11185

Abstract

Research aims: This study aims to analyze the effect of information quality, system quality, and service quality on user satisfaction so that it has an impact on user performance.Design/Methodology/Approach: This type of research is conducted using a quantitative approach, namely research using research instruments, quantitative data analysis with the aim of testing the predetermined hypothesis,The sample used was 61 Religious Teachers at Muhammadiyah Vocational Schools in Cilacap Regency. The data obtained through questionnaires were processed using PLS analysis (Partial Leas Square). Testing the research model (Outer Model) was carried out in two stages, namely testing of the measurement model (Outer Model) with Convergent Validity, Discriminate Validity and structural testing (Inner Model) with Path Coeffecient, Specific Indirect Value.Research findings: The results of data analysis show that information quality has no effect on user satisfaction, system quality, service quality has a positive effect on user satisfaction, system quality has no effect on user performance, service quality affects user performance, information quality, user satisfaction has a positive effect on user performance, namely religion teacher at Muhammadiyah Vocational High School in Cilacap Regency.Theoretical contribution/ Originality: This study examines the influence of information quality, system quality and service quality for employeesPractitioner/Policy implication: it should be that the higher the level of information quality, system quality, service quality, the higher the performanceResearch limitation/Implication: This research was only conducted in Muhammadiyah Junior High School in Cilacap Regency
TAX AVOIDANCE IN INDONESIAN COMMERCIAL BANKS: POLITICAL CONNECTIONS AND BOARD OF COMMISSIONERS Rahayu, Faza Lutfi; Pratama, Bima Cinintya; Fitriati, Azmi; Santoso, Selamet Eko Budi
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1156

Abstract

The purpose of this research is to test tax avoidance taking into account the influence of political connections, as well as tenure of the board of commissioners and compensation of the board of commissioners as moderating variables. The population used in this study are commercial banks registered with the Financial Services Authority (OJK) with a sample of 205 out of a total of 41 banking sector companies in 2017-2021. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a random effect model to test the relationship between variables in model 1 and model 2 to test the hypothesis. The results of this study indicate that political connections have a negative effect on tax avoidance, meaning that the board of commissioners who have political connections does not change the characteristics of their special relationship with the government to always pay taxes according to the proper tax rate. The board of commissioners tenure variable has a positive effect on tax avoidance, this shows that the length of the term of office of members of the board of commissioners triggers more aggressive characteristics to take tax avoidance actions without looking at the risk-taker for the company as well as the reputation of the term of office as the board of commissioners. The Compensation variable of the board of commissioners has a positive effect on tax avoidance, this shows that giving compensation to members of the board of commissioners will reduce the level of profit after tax due to burdens or costs borne by the company. So what happens is the lower the taxable profit, the lower the effective tax charged. Meanwhile, this study can prove the role of the board of commissioner's tenure variable in strengthening the relationship between political connections and tax avoidance. Also, proving the role of the board of commissioner's compensation variable does not affect the relationship between political connections and tax avoidance.
Pemberdayaan Perempuan Melalui Penguatan Literasi Keuangan di Era Digital Mudjiyanti, Rina; Setyadi, Edi Joko; Hidayah, Arini; Fitriati, Azmi; Septin MR, Tri; Utami, Rifka Frida
Jurnal Pengabdian Masyarakat Lamin Vol 3, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

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

Abstract

Perempuan memiliki peranan penting dalam membuat perencanaan keuangan. Tujuan dari kegiatan ini adalah untuk meningkatkan literasi keuangan di era digital. Kegiatan pengabdian ini dilaksanakan dengan metode penyuluhan dan pelatihan tentang pentingnya literasi keuangan dengan memberikan pengetahuan dan informasi tentang perkembangan digitalisasi keuangan. Era digital memudahkan akses produk dan layanan sektor keuangan secara cepat. Kegiatan ini juga memiliki sasaran pada perempuan wirausaha muda atau calon wirausaha. Perempuan mulai berperan dalam ekonomi dan publik. Kesetaraan gender mengubah profil perempuan untuk lebih mandiri dan berkemajuan. Sasaran pembangunan jangka menengah 2020-2024 yaitu mewujudkan masyarakat Indonesia yang maju, mandiri, adil dan makmur melalui percepatan pembangunan. Perempuan menjadi salah satu penyumbang tumbuhnya UMKM. Perempuan yang berwirausaha rentan jika tidak memahami manfaat dan resiko digitalisasi keuangan. Kegiatan ini akan memberkan sosialisasi bahwa digitalisasi keuangan dapat memberikan manfaat dan bisa juga memberikan resiko jika tidak berhati-hati dalam bertransaksi. Mudahnya akses untuk mendapatkan informasi produk dan keuangan jika tidak dibarengi dengan kewaspadaan dapat merugikan. Maraknya pinjaman online yang memudahkan calon wirausaha muda sangat menggiurkan, namun efek hutang yang bias hanya mementingan kebutuhan jangka pendek, dan akan sangat merugikan. Sehingga perlu pengetahuan bagaimana perencanaan keuangan baik untuk pribadi maupun usaha, agar tidak menjadi beban kedepannya. Permasalahan mitra pada umumnya berhubungan dengan kebutuhan dana sebagai modal awal. Banyak perempuan yang memanfaatkan atau terjebak dalam pinjaman online dikarenakan kemudahan dalam mendapatkan dana tanpa syarat ijin usaha dan jaminan hutang. Oleh karena itu perlu adanya penyuluhan dan pelatihan literasi keuangan agar terhindar dari resiko finansial yang kurang menguntungkan. 
Profitability As a Moderator: Assessing The Influence of Capital Structure, Investment Decision and Firm Size on Firm Value Tubastuvi, Naelati; Yuswandani, Arafah Esa; Fitriati, Azmi; Darmawan, Akhmad; Jaroenwanit, Pensri
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4044

Abstract

The purpose of this study is to determine whether capital structure, investment decisions, and firm size have an impact on firm value by examining profitability as a moderating factor. A quantitative methodology is used in this study. The population used in this study are companies listed on the Indonesia Stock Exchange through the website www.idx.co.id Jakarta Islamic Index 70 company in the 2019-2022 period. This study uses panel data regression model analysis. Within this research, STATA 17 version was used, also Breusch and Pagan Lagrangian is used to test the ordinary least square model versus random effect model regression. Meanwhile, Chow test is used to test ordinary least square model regression versus fixed effect model and Hausman test is used to find the most suitable panel data regression model between fixed effect model and random effect model. The results of this study indicate that capital structure affects firm value, investment decisions and firm size have no effect on firm value, profitability is able to moderate the effect of capital structure and investment decisions on firm value, while profitability is unable to moderate firm size on firm value.
Model Penerimaan QRIS: Studi Pada Mahasiswa di Purwokerto Pernanda Pramestiani, Angelina; Fitriati, Azmi; Budi Santoso, Suryo; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1298

Abstract

This research aims to analyze the factors that influence the intention to use QRIS. QRIS is type of digital payment that is currently popular in Indonesia. The success of using QRIS is determined by the user’s willingness to use this technology. The population of this study were students in Purwokerto who used QRIS. The samples used was 257. The data collection technique uses accidental sampling. The analysis technique uses the SEM-PLS method. The results of this research indicate that perceived transaction convenience has a positive effect on mobile usefulness. perceived transaction speed has a positive effect on mobile ease of use. Perceptions of mobile ease of use, optimisme and personal innovativeness have a positive effect on behavioral intention. And the perception of mobile usefulness has no influence on behavioral intention. The implication of this research is to analyze students’s intentions towards using QRIS and show how QRIS can increase payment efficiency.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
Analysis of Determinants of Employee Performance: A Case Study Basuki, Tri Wiyana; Sri Wahyuni; Tubastuvi, Naelati; Fitriati, Azmi
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.324

Abstract

 This study aims to analyze and find empirical evidence that leadership style, supervision, work discipline, motivation, bonuses, and incentives on employee performance. This type of research is quantitative research. The population in this study were all employees of PT. Green Lahat, totaling 114 people. The data used in this study is primary data. Methods of data collection are done by using a questionnaire. The analysis technique used is multiple linear regression analysis. The results showed that leadership style, supervision, work discipline, motivation, bonuses, and incentives had a positive effect on employee performance. PT. Green Lahat needs to improve leadership and supervisory styles so that work discipline and employee motivation increase so that employee performance will also increase. In addition, PT. Green Lahat should maintain a system of distribution of bonuses and incentives so that employees can further improve their performance.    
Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.14627

Abstract

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Fitriati, Azmi; Tubastuvi, Naelati; Mudjiyanti, Rina; Wahyuni, Sri; Ibarra, Venus C.
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21639

Abstract

Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.
FINANCIAL BEHAVIOR OF MSMEs : DO FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL RISK TOLERANCE MATTERS? Adhisti, Raya Anandita Puspaning; Pratama, Bima Cinintya; Fitriati, Azmi; Winarni, Dwi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14257

Abstract

This study examines the effect of financial knowledge, financial attitude, financial risk tolerance on financial behavior. The population used in this study were 252,116 MSMEs players in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sample calculation method in this study is the 10 time rule of thumb technique, which uses 200 business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sampling technique used is the multistage random sampling technique for MSMEs business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap, and Kebumen Regencies. This study uses the Partial Least Square Structural Equation Modeling (PLS-SEM) method which includes two models, namely the outer model and the inner model. The results of this study indicate that financial knowledge, financial attitude, financial risk tolerance have a positive impact on financial behavior.
Co-Authors Adhisti, Raya Anandita Puspaning Ahmad Wahyudin Akhmad Darmawan Aneira, Melina Fidi Ani Kusbandiyah Annisa Ilma Hartikasari, Amir, Arini Hidayah, Arini Azzahra Mutiara Perdani, Tifani Basuki, Tri Wiyana Budi Santoso, Suryo Dwi Winarni Eko Hariyanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Hadi Pramono Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hengky Widhiandono Herni Justiana Astuti Ibarra, Venus C. Isnaeningsih, Heni Nur Iwan Fakhruddin Jaroenwanit, Pensri Kafitasari, Arie Widya Lestari, Rahma Dwi Mudjiyanti, Rina Naelati Tubastuvi Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Pratama, Bima Cinintya Prihantoro, Sony Anggun Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ratna Kartika Wati Retnowati, Restiana Santoso, Selamet Eko Budi Setyadi, Edi Joko Siti Nur Azizah, Siti Sri Wahyuni Sri Wahyuni Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Yoga Yuniadi Yuswandani, Arafah Esa Zaidatul Khauliyah, Desi