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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal Manajemen Universitas Bung Hatta Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation Bima Cinintya Pratama; Amrizah Kamaluddin; Azmi Fitriati; Shukriah Saad; Maulida Nurul Innayah; Siti Syaqilah Hambali
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.32201

Abstract

Research Originality: The originality of this paper lies in its inclusion of the mediating role of human capital and social capital in the connection between spiritual capital and MSME innovation capability.Research Objectives: This study examined how Innovation in MSMEs by using antecedents of their spiritual capital, human capital, and social capital.Research Methods: This study using sample from MSME operators and owners located in the western part of Central Java Province. The analysis conducted in this study was using Structural Equation Model.Empirical Results: The results found that spiritual capital, human capital, and social capital has a significant positive effect on innovation capability. In addition, human capital and social capital can mediate the relationship between spiritual capital and innovation capability.Implications: From the results of this study, it can be implied that spiritual capital, human capital, and social capital is very important for MSMEs managers and owners to create innovation to make value-added for their business. Therefore, MSMEs should concern on the management of those capitals.JEL Classification: E31, F31, C22How to Cite:Pratama, B. C., Kamaluddin, A., Fitriati, A., Saad, S., Innayah, M. N., & Hambali, S. S. (2024). Human and Social Capital as Antecedents of Spiritual Capital on MSME Innovation. Etikonomi, 23(2), 238 – 396. https://doi.org/10.15408/etk.v23i2.32201. 
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 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/jpml.v3i2.8024

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. 
Pengaruh Motivasi, Strategi, Budaya, Harga dan Fitur Produk Terhadap Keputusan Pembelian Mobil Datsun: (Studi Empiris pada Konsumen Mobil Datsun di Indomobil Nissan Purwokerto) Tri Hutomo; Pujiharto; Eko Haryanto; Azmi Fitriati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.922 KB) | DOI: 10.32670/fairvalue.v4i7.1210

Abstract

This study aims to examine the effect of motivation, strategy, consumer culture, price and product features on the decision to purchase a Datsun brand car in Indomobil Nissan Purwokerto and the Banyumas Regency area. The method used is a survey by purposive sampling. The number of respondents as many as 60 people, namely Datsun car users. The data were tested statistically. The components tested are validity test, reliability test. The test consists of classical assumptions, multiple linear analysis, coefficient of determination, and hypothesis testing. The results show that consumer motivation, strategy, culture, price, product features have a significant effect on purchasing decisions. This means that the type of product, perception, culture, price and features are taken into consideration by consumers in making purchasing decisions on Datsun brand cars in Indomobil Nissan Purwokerto and the Banyumas Regency area. This condition is supported by the results of the SWOT analysis which shows a positive value
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.
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI TERHADAP DETERMINAN NILAI PERUSAHAAN Dwi Vina Rahmawati; Sri Wahyuni; Azmi Fitriati; Wida Purwidianti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8066

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh profitabilitas, struktur modal, ukuran perusahaan dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi tahun 2019-2021. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh 170 data observasian dari 88 perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun pengamatan. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan variabel moderasi metode selisih mutlak. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan. Struktur modal, ukuran perusahaan dan likuiditas tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen mampu memoderasi hubungan profitabilitas terhadap nilai perusahaan. Namun kebijakan dividen tidak mampu memoderasi hubungan struktur modal, ukuran perusahaan dan likuiditas terhadap nilai perusahaan. Implikasi penelitian ini adalah kebijakan dividen mampu memoderasi hubungan antara profitabilitas terhadap nilai perusahaan yang berarti bahwa perusahaan harus menjaga tingkat Dividend Payout Ratio (DPR) supaya tetap stabil tidak mengalami fluktuatif sehingga para pemegang saham percaya akan prospek perusahaan dimasa yang akan datang.
Corporate Social Responsibility in Indonesian Banking: The Role of Intellectual Capital and Board Diversity Dwita Indah Bestari; Bima Cinintya Pratama; Azmi Fitriati; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6941

Abstract

The purpose of this study was to examine the effect of intellectual capital on Corporate Social Responsibility Disclosures and to consider the effect of the educational background of the directors and the gender of the female board of directors on the disclosure of corporate social responsibility. The population used in this study are bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies for the 2017-2021 period. This research uses panel data regression model analysis. The analytical technique used in this research is the descriptive statistical test, preliminary test (Breusch-Pagan, likelihood test, Hausman test), diagnostic test (heteroscedasticity test and autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effects model to examine the relationship between variables. The results of this study indicate that Intellectual Capital has a positive effect on Corporate Social Responsibility Disclosure, a company can work optimally with good resources and strong customer relationships, to increase CSR disclosure. The educational background variable of directors has a negative effect on Corporate Social Responsibility Disclosure, the ability of directors is not only measured by their formal education which is hard skills, but also by soft skills in running a business. The female board of directors' gender variable has a positive effect on Corporate Social Responsibility Disclosure. The existence of women as company directors can make a real contribution to increasing the amount of CSR disclosure. Therefore, there is no empirical evidence that the educational background of the board of directors and the gender of the board of directors can strengthen intellectual capital on the disclosure of corporate social responsibility.
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.    
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Agustina, Nanda Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Aneira, Melina Fidi Anggita, Sangga Wishnu Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Ardhana, Ghefira Putri Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Auliya, Zahra Firdaus Auliya Az-Zahra, NAJWA Azzahra Mutiara Perdani, Tifani Bagis, Fatmah Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Citra Dewi Damayanti Corrienna Abdul Talib Deanisa Wahyuantika Dirgantari, Novi Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Felia Oktafiani Galuh Sukma Sasmita Gian Talitha, Amanda Hadi Pramono Hanif Fathurakhman Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo, Hariyanto Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma haryani, tri Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Herni Justiana Astuti Ibarra, Venus C. Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Kafitasari, Arie Widya Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nur Aini, Roziana Nur Isna Inayati Nur Isna Inayati Nurmajid, Difa Naufal Nurul Aisyah Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Rina Mudjiyanti Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tahara, Helena Ali Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Widhiandoro, Hengky Wirnani, Dwi Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zaidatul Khauliyah, Desi