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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 OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.
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).
The Influence of Financial Ratios on Financial Distress of Manufacturing Companies on the Indonesia Stock Exchange Vara, Laetia Devara Chairunisa; Hariyanto, Eko; Fitriati, Azmi; Pramono, Hadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3991

Abstract

Kinerja keuangan perusahaan merupakan gambaran posisi keuangan suatu perusahaan yang dianalisis dengan menggunakan alat analisis keuangan dan mencerminkan kinerja operasionalnya pada suatu periode tertentu untuk memberikan gambaran seberapa baik atau buruk posisi keuangan suatu perusahaan. Kinerja keuangan suatu perusahaan memberikan gambaran kepada investor tentang berapa besar laba yang akan dihasilkan di masa mendatang, atau dalam jangka panjang. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, leverage dan arus kas terhadap financial distress pada perusahaan manufaktur. Populasi dalam penelitian ini berjumlah 285 sampel dari perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam hal ini adalah purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 186 sampel dari 93 perusahaan. Teknik pengumpulan data yang digunakan adalah observasi. Penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa likuiditas, profitabilitas dan arus kas berpengaruh positif signifikan terhadap kinerja financial distress , sedangkan leverage tidak berpengaruh terhadap financial distress pada perusahaan sub manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia.
MILLENNIAL’S INVESTMENT DECISION IN CAPITAL MARKET INVESTMENT WITH FINANCIAL BEHAVIOR AS AN INTERVENING VARIABLE Ramadani, Arienda Gitty; Tubastuvi, Naelati; Fitriati, Azmi; Widhiandono, Hengky
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.21650

Abstract

This study aims to analyze the influence of financial literacy, financial experience, financial self -efficacy and risk tolerance on investment decisions mediated by financial behavior. The population in this study were local individual investors in the Indonesian Capital Market. Sample selection in this study was carried out using purposive sampling techniques. The sample used in this study was 300 samples. The data analysis techniques used in this study are descriptive statistical analysis, instrument testing, classical assumption test, multiple linear regression analysis, model fit test, and hypothesis test. The results of the study show that financial literacy, financial experience and financial self-efficacy have a positive effect on financial behavior. Risk tolerance does not have a positive impact on financial behavior. Financial literacy, financial self-efficacy, risk tolerance and financial behavior positively influence investment decisions. Financial experience has no positive effect on investment decisions. Financial behavior has proven to be able to mediate the influence of financial literacy, finan cial experience and financial self- efficacy on investment decisions. Financial behavior has proven unable to mediate the effect of risk tolerance on investment decisions.
Pengaruh work life balance dan motivasi kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening Wahyudin, Ahmad; Fitriati, Azmi; Darmawan, Akhmad; Rachmawati, Erny
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i1.1802

Abstract

This study aims to examine the effect of work life balance, and work motivation on employee performance with job satisfaction as a mediating variable. This study is quantitative using primary data taken by distributing questionnaires via Google Form. The population in this study was 235 people. The sample collection technique used purposive sampling technique with the criteria of civil servants and a minimum work period of more than 1 year so that a research sample of 192 people was obtained. The analysis tool used in this study was SEM-PLS. The results of this study indicate that work life balance and work motivation have a positive effect on employee performance and job satisfaction. Job satisfaction has a positive effect on employee performance. And job satisfaction can mediate the effect of work life balance and work motivation on employee performance. The R² value of 47% shows that the employee performance variable can be explained by the variables in this study. The implication based on the research conducted is that the company must always maintain employee work life balance in order to provide employee satisfaction while working and provide good performance. In addition, the company is also expected to be able to provide work motivation to employees so that they can work optimally to achieve common goals.
FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA Fadhilah, Alya Nur; Kusbandiyah, Ani; Fitriati, Azmi; Pramono, Hadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.16486

Abstract

This study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance.
Development of innovative audiobooks to optimize e-learning Fitriati, Azmi; Hartikasari, Annisa Ilma; Pandansari, Tiara; Pramurinda, Rezky; Nuryana, Ilham; Ong, Eng Tek
Dinamika Jurnal Ilmiah Pendidikan Dasar Vol. 15 No. 2 (2023): Dinamika Jurnal Ilmiah Pendidikan Dasar
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/dinamika.v15i2.18717

Abstract

E-learning requires innovative teaching materials to improve the quality of learning. But currently, e-learning cannot increase motivation and learning outcomes. Materials and media should adapt to the learning needs of e-learning. This study aimed to develop and test the effectiveness of innovative audiobooks for practical computers. The research method used is research and development. The stages of this model are analysis, design, development, implementation, and evaluation. Instruments used are interviews, observation, validation, questionnaires, and tests. Then, descriptive statistical analysis was used. The research subjects are lecturers and students. The number of respondents was as many as 115 people. The results of the analysis showed that the use of audiobooks could improve students' understanding and skills. Audiobook is an alternative e-learning media. Audiobooks have been designed in a flexible and user-friendly. Audiobooks are equipped with learning sounds and videos that users need. So that users can understand and practice it independently. Users can easily learn and operate it. Based on the evaluation results, it is known that the user has perceived usefulness and ease of use. Users feel satisfied and have a positive attitude. This attitude will foster interest in and actual use of audiobooks. Furthermore, innovative digital books can be developed for other subjects. Students can use flexible audiobooks be outonomous to improve their understanding and skills.
Pengaruh Corporate Social Responsibility Disclosure, Pertumbuhan Perusahaan, Managerial Ownership dan Kebijakan Dividen Terhadap Nilai Perusahaan Retnowati, Restiana; Fitriati, Azmi; Annisa Ilma Hartikasari, Amir,
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6067

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh corporate social responsibility disclosure, pertumbuhan perusahaan, managerial ownership dan kebijakan dividen terhadap nilai perusahaan. Populasi yang digunakan adalah perusahaan sektor energi yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2019-2021. Sampel diambil menggunakan teknik purposive sampling. Pengolahan data dalam penelitian ini menggunakan program aplikasi Eviews. Untuk menguji hipotesis penelitian digunakan analisis model regresi data panel. Teknik analisis yang dilakukan dalam penelitian ini yaitu statistik deskriptif, uji pemilihan model data panel (uji hausman, uji breusch-pagan lagrangian multiplier, uji chow), uji asumsi klasik (uji heteroskedastisitas dan uji autokorelasi) dan uji hipotesis. Hasil penelitian ini menunjukan bahwa pertumbuhan perusahaan berpengaruh positif, sedangkan corporate social responsibility disclosure, managerial ownership dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Nilai perusahaan, corporate social responsibility disclosure, pertumbuhan perusahaan, managerial ownership, kebijakan dividen
Pengaruh Kinerja Keuangan dan Investment Opportunity Set Terhadap Nilai Perusahaan : Pengungkapan Csr sebagai Pemoderasi Aneira, Melina Fidi; Wahyuni, Sri; Fitriati, Azmi; Pandansari, Tiara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.90090

Abstract

Penelitian ini bertujuan memperoleh bukti empiris mengenai dampak profitabilitas, leverage, dan investment opportunity set terhadap nilai perusahaan, dengan corporate social responsibility sebagai variabel moderasi. Populasi yang dianalisis dalam penelitian ini yaitu semua perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Sampel dipilih menggunakan metode purposive sampling, menghasilkan 63 data sampel. Teknik analisis yang diterapkan mencakup regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwasanya profitabilitas memiliki pengaruh negatif, leverage tidak memiliki pengaruh, sementara investment opportunity set berpengaruh positif terhadap nilai perusahaan. Corporate Social Responsibility tidak terbukti memoderasi hubungan antara profitabilitas, leverage, dan investment opportunity set dengan nilai perusahaan.
Pengaruh CSR, Kinerja Keuangan dan GCG Terhadap Nilai Perusahaan Prihantoro, Sony Anggun; Pramono, Hadi; Fitriati, Azmi; Wibowo, Hardiyanto
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2069

Abstract

The aim of this research is to empirically test the influence of corporate social responsibility (CSR), financial performance and GCG on company value. This research uses the variables Tobins'q, ROA, GCG and liquidity control variables. The method used is the multiple linear regression method. The sample used is a general banking company registered on the IDX that publishes an annual report and a sustainability report for the period 2018-2022. The research results show that the audit committee and liquidity have a positive effect on company value. CSR, the proportion of independent commissioners and the educational background of directors have no effect on company value. ROA and institutional ownership have a negative effect on company value
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