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The effect of market concentration audit, audit tenure, and audit fees on audit quality (study on companies listed in the jakarta islamic index (JII) in 2020-2023) Andriani, Yulia; Sari, Yetri; Ermawati, Liya
ProBisnis : Jurnal Manajemen Vol. 15 No. 3 (2024): May-June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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The purpose of this research is to find out how audit market concentration, audit tenure, and audit fees influence audit quality partially and simultaneously, a study of companies listed on the Jakarta Islamic Index for the 2020-2023 period. Puposive sampling is the method used in this investigation. Using the E-Views 10 program, panel data regression analysis is a display of the data used and secondary data sources from annual financial reports and literature related to the topic for collecting data. Research findings show that partially, audit market concentration has a positive and significant influence on audit quality, audit tenure has a negative and significant influence on audit quality, while audit fees have no influence on audit quality. Simultaneously audit market concentration, audit tenure and audit fees together have a significant influence on audit quality.

The effect of managerial ownership, profitability and leverage on earnings management in islamic economic perspective Yulinda, Tika; Sari, Yetri Martika; Ermawati, Liya
ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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The emergence of earnings management is the impact of agency problems that occur between the owners and management of the company caused by a misalignment of interests and is often referred to as agency conflict. This earnings management action can reduce the credibility of financial reports because the figures presented in the financial reports do not reflect the actual situation. This study aims to analyze partially and simultaneously the effect of managerial ownership, profitability and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This research is a quantitative study. The type of data used is secondary data obtained from the company's official website on the Indonesia Stock Exchange. The sample in this study consisted of 12 companies in the 2020-2023 period, totaling 48 sample data. The data analysis used is panel data regression analysis using the E-Views 9 program. The results of this study indicate that partially managerial ownership and profitability do not affect earnings management, while leverage has a positive and significant effect on earnings management. Simultaneously managerial ownership, profitability and leverage affect earnings management.

The Influence of Perceived Usefulness and Perceived Ease of Use on Intention To Use in Using QRIS According to an Islamic Business Perspective (Study of QRIS Users at Geprek King Sukarame Restaurant in Bandar Lampung) Adil Wahid, Muhammad Fariz; Fuadi, Fatih; Ermawati, Liya
ProBisnis : Jurnal Manajemen Vol. 15 No. 4 (2024): August-September: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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The use of QRIS is the desire to use QRIS as a payment method, this is influenced by how useful and easy the technology is to use in transactions. The higher the usefulness and ease, the greater the intention to use QRIS. This study aims to determine how much influence Perceived Usefulness, and Perceived Ease of Use have on Intention To Use on the use of QRIS in an Islamic business perspective. The study used a quantitative method, the population was QRIS users at the Geprek King Restaurant. Sampling using purposive sampling technique, the number of samples was 100 respondents using the Lemeshow formula. The method using multiple linear regression analysis was processed using IBM SPSS version 23. The results showed that Perceived Usefulness had a significant effect on Intention to Use QRIS, meaning that the higher the perception of the usefulness of technology, the greater the user's intention to continue using it. Perceived Ease of Use had a significant effect on Intention to Use, indicating that the ease of use of technology encouraged more frequent use of it. Simultaneously, Perceived Usefulness and Perceived Ease of Use have a significant effect on Intention to Use QRIS, proving that the higher the usefulness and ease, the greater the user's intention to use it continuously. From an Islamic business perspective, high Perceived Usefulness and Perceived Ease of Use of technology, such as QRIS, increases the user's intention to use it continuously, as long as the technology is in line with sharia principles.

Pengaruh Content Marketing, Fear Of Missing Out (Fomo) Dan Product Quality Terhadap Purchase Decision Produk Skincare Daviena Dalam Perspektif Bisnis Islam Purwaningtyas, Sifa Ismi; Ghofur, Ruslan Abdul; Ermawati, Liya
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Persaingan antar pasar industri perawatan pribadi dan skincare semakin kompetitif. Hal ini terbukti dengan banyaknya jenis skincare beredar baik produksi dalam negeri maupun luar negeri. Di Indonesia, penggunaan skincare merupakan kebutuhan dengan prioritas yang bertingkat. Seiring meluasnya daya beli masyarakat dan juga semakin meningkatkan daya beli per individu dapat mendorong tingkat skincare dari level pelengkap menjadi level yang diprioritaskan. Salah satu brand skincare yang sedang tren dan mampu bersaing di dunia industri kecantikan yaitu Daviena. Metode yang digunakan pada penelitian ini yaitu metode kuantitatif deskriptif dengan populasi yaitu pengguna skincare daviena di kota Bandar Lampung, dan sampel pada penelitian ini berjumlah 96 yang diperoleh dari rumus cochran. Jenis data yang digunakan pada penelitian ini adalah data primer yaitu data yang dihasilkan menggunakan instrumen kuesioner dengan teknik non-probabilitas purposive sampling. Hasil pada penelitian ini yaitu content marketing tidak berpengaruh positif dan tidak signifikan terhadap purchase decision skincare daviena. Fear of missing out (FOMO) berpengaruh positif dan signifikan terhadap purchase decision skincare daviena. Dan product quality berpengaruh positif dan signifikan terhadap purchase decision skincare daviena. Dapat disimpulkan bahwa semakin tinggi tingkat fear of missing out (FOMO) pelanggan dan semakin meningkat product quality berarti semakin tinggi purchase decision skincare daviena tersebut. Content marketing, fear of missing out (FOMO), dan product quality berpengaruh positif dan signifikan secara simultan terhadap purchase decision skincare daviena.

Analisis Penerapan Literasi Keuangan Syariah pada Bisnis Trend Fashion Muslim di Indonesia Hilal, Samsul; Ermawati, Liya; Fitri, Ainul
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14174

The development of Muslim fashion trends in Indonesia is currently very rapid, so it is necessary to manage finances in accordance with the teachings of Islamic sharia. This requires a greater understanding of sharia financial literacy. Sharia financial literacy is someone who understands and is able to apply knowledge about sharia finance and the ability to make financial decisions in accordance with financial principles and in accordance with Islamic rules. The aim of this research is to analyze the application of sharia financial literacy to the Muslim fashion trend business in Indonesia. This research method uses a descriptive and verification approach. The type of data used is primary data (observation, interviews and questionnaires). The research results show that the application of sharia financial literacy to the Muslim fashion trend business in Indonesia has gone well. In accordance with the results, to be able to manage finances, business people must understand and be able to apply good literacy about financial management. The better the business person's literacy understanding about sharia finance, the better they will be at managing finances. Apart from that, increasing knowledge and understanding regarding sharia financial literacy in the Muslim fashion trend business in Indonesia will encourage increased productivity in this business.

PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.

PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.

Pengaruh Teknologi Artificial Intelligence (Ai) Dan Analitik Data Dalam Meningkatkan Target Pemasaran Dengan Personalisasi Pesan Sebagai Variabel Intervening Ditinjau Dalam Perspektif Bisnis Islam (Studi Pada Umkm Di Kota Bandar Lampung) Azizah, Lidya; Ermawati, Liya; Fuadi, Fatih
ProBisnis : Jurnal Manajemen Vol. 16 No. 01 (2025): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Penelitian ini bertujuan untuk menguji pengaruh teknologi artificial intelligence (AI) dan analitik data dalam meningkatkan target pemasaran dengan personalisasi pesan sebagai variabel intervening ditinjau dalam perspektif bisnis Islam (studi pada UMKM di Kota Bandar Lampung). Penelitian ini menggunakan pendekatan kuantitatif, pengumpulan data dilakukan melalui survei dengan sebuah kuesioner berbentuk google form. Populasi pada penelitian ini adalah UMKM di Kota Bandar Lampung. Sampel penelitian ini adalah sebanyak 100 responden dengan menggunakan metode pengambilan sampel adalah non-probability dengan teknik purposive sampling, dan menggunakan alat analisis SEM dengan menggunakan PLS dan hasil olah data yang didapatkan menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa variabel teknologi artificial intelligence (AI) dan analitik data berpengaruh positif dan signifikan dalam meningkatkan target pemasaran. Variabel personalisasi pesan menjadi mediasi pengaruh teknologi artificial intelligence (AI) dan analitik data dalam meningkatkan Target Pemasaran.

Pengaruh Persepsi Manfaat Dan Persepsi Risiko Terhadap Minat Menggunakan Pinjaman Online Pada Masyarakat Kota Bandar Lampung Menurut Prespektif Islam Roni Noer , M Ridho; Fuadi, Fatih; Ermawati, Liya
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7765

Minat menggunakan merupakan kecenderungan, keinginan, kegairahan yang tinggi atau rasa ketertarikan kepada suatu hal dan adanya kemauan yang timbul dari dalam individu tanpa ada yang memerintah terhadap sesuatu. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Persepsi Manfaat dan Persepsi Risiko Terhadap Minat Menggunakan Pinjaman Online Pada Masyarakat Kota Bandar Lampung Menurut Perspektif Islam. Penelitian ini menggunakan metode kuantitatif, adapun sampel pada penelitian ini adalah pengguna pinjaman online Kredivo di Kota Bandar Lampung. Teknik pengambilan sampel yaitu menggunakan teknik Sampling Insidental dan Sampling Purposive, jumlah sampel sebanyak 100 responden dengan menggunakan rumus Lemeshow. Metode analisis data yang digunakan adalah analisis regresi linear berganda yang diolah menggunakan Smart PLS versi 24. Hasil dari penelitian ini yaitu Hipotesis Pertama (H1) persepsi manfaat berpengaruh positif dan signifikan terhadap minat menggunakan pinjaman online minat menggunakan pinjaman online pada masyarakat kota bandar lampung, Hipotesis Kedua (H2) persepsi risiko tidak berpengaruh terhadap minat menggunakan pinjaman online pada masyarakat kota bandar lampung, hasil penelitian Hipotesis Ketiga (H3) dalam perspektif islam terhadap minat menggunakan pinjaman online pada masyarakat Kota Bandar Lampung yang memahami hukum Islam cenderung lebih berhati-hati. Minat terhadap Kredivo dapat meningkat jika layanan ini menyediakan produk berbasis syariah yang menghindari riba, seperti menggunakan akad qardh (pinjaman tanpa bunga) atau murabahah (jual beli dengan margin keuntungan yang jelas). Kata Kunci: Persepsi Manfaat, Persepsi Risiko, Minat Menggunakan, Kredivo

Empowering Community MSMEs: Enhancing Economic Potential Through Digital Marketing and Innovative Packaging Solutions in Lampung Province Ermawati, Liya; Utami, Zhatu Restie
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): May 2025
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/engagement.v9i1.1903

This community service focuses on strengthening the economic potential of MSMEs in Lampung Province by addressing the issue of limited digital marketing skills and inadequate packaging strategies. The subjects of the activity are MSME actors from several districts with promising local products but limited digital exposure. The objective is to enhance their competitiveness through training on digital platforms and packaging innovation. The program adopts a service learning approach, involving students under academic supervision in delivering hands-on mentoring to MSMEs. Strategies include interactive workshops on Shopee, Tokopedia, Instagram, TikTok, and packaging design based on market trends. The result shows increased participant knowledge and application of digital marketing and packaging, contributing to higher product visibility and sales. Despite its limited scale, the initiative offers a replicable model for MSME empowerment and emphasizes the need for wider collaboration to ensure sustainability and regional economic impact.

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