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All Journal Jurnal Akuntansi Multiparadigma Income: Innovation Of Economics And Management Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Proceeding ISETH (International Summit on Science, Technology, and Humanity) Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori
Mennita, Ria
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Computer Science & IT Economics, Econometrics & Finance Engineering Medicine & Pharmacology Social Sciences Other

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Pengaruh Financial Literacy dan Technological Literacy Terhadap Kinerja UMKM di Kota Malang dengan Cultural and Social Capital sebagai variabel moderasi Maulani, Fattakhillah; Mennita, Ria
MARGIN ECO Vol. 8 No. 1 (2024): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v8i1.4822

Abstract

Penelitian bertujuan untuk menguji dan menganalisis pengaruh financial literacy, technological literacy, financial capital, dan cultural and social capital terhadap kinerja UMKM di Kota Malang. Jenis penelitian ini merupakan penelitian kuantitatif dengan data primer berupa kuesioner. Penyebaran kuesioner menggunakan teknik purposive sampling, dimana populasi dalam penelitian ini adalah pelaku UMKM di Kota Malang. Dalam menentukan sampel menggunakan metode penyampelan nonprobabilitas (nonprobability sampling) yang diambil berdasarkan rumus slovin dengan hasil 100 sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda (multiple regresion) menggunakan alat pengolahan data SPSS. Hasil penelitian ini menunjukkan bahwa (1) Financial literacy tidak berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (2) Technological literacy tidak berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (3) Financial capital berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (4) Cultural and social capital berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (5) Financial literacy, technological literacy, financial capital, dan cultural and social capital secara simultan berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. Kata Kunci : Cultural And Social Capital, Financial Capital, Financial Literacy, Kinerja UMKM, dan Technological Literacy.
KUNCI KINERJA OPTIMAL: HARMONISASI BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN SISTEM INFORMASI Mennita, Ria; Sarasmitha, Citra; Rahmawati, Anas; Dharma, Intan Novia Indira
Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Vol. 27 No. 2 (2023): Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Ka
Publisher : Jurusan Ilmu Ekonomi Prodi Ekonomi Pembangunan Fakultas Bisnis dan Ekonomika Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v27i2.5967

Abstract

The increasing of business competition after the pandemic has encouraged the business world to be more dynamic and able to develop adaptive and effective Management Accounting Information System (MAIS) management strategies. This study aims to determine the importance of alignment between work environment, work culture and organizational culture on business performance through the effectiveness of the company's management accounting information system in electronic stores in Malang city. Data collection was carried out using a questionnaire. The data analysis tool used Structural Equation Modeling (SEM) analysis with AMOS 23. The sample consisted of 159 respondents who were employees and supervisors of electronic stores in Malang City. The results showed that the work environment and organizational culture have a significant positive influence on SIAM and organizational performance. In this case, work culture does not have a significant influence on organizational performance. The significance of this study shows that the influence of environment and culture on organizational performance can be achieved through the effectiveness of information systems in stores, so that employees can make maximum good contributions to the organization.
Dampak Boikot Produk Israel Terhadap Kinerja Penjualan PT Unilever Indonesia Tbk Syajidah, Syania Sheifa Avridita; Mennita, Ria
MARGIN ECO Vol. 8 No. 2 (2024): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v8i2.5369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh boikot produk, sentimen konsumen serta gerakan media sosial terhadap kinerja penjualan PT Unilever tbk. Jenis penelitian ini menggunakan kualitatif dengan spesifikasi deskriptif analitis dengan pendekatan survei dimana kuesioner akan diumumkan kepada seluruh responden penelitian, dimana populasi dalam penelitian ini adalah konsumen PT Unilever. Dalam sampel menentukan digunakan probabilitas sampling dimana seluruh populasi dijadikan sebagai responden mengingat populasi kurang dari 100 responden. Pada penelitian ini data yang diperoleh akan dianalisis dengan uji stastik deskriptif dan dilakukan perbandingan hasil kinerja penjualan sebelum dan sesudah adanya boikot produk israel. Hasil pengujian menunjukkan bahwa aksi boikot produk, sentimen konsumen dan gerakan media sosial tidak berpengaruh terhadap kinerja penjualan PT Unilever Indonesia Tbk.
Analysis of The Implementation of Financial Accounting Standards at CV Skuyindo Jaya Group in Malang City Cahyafebrianti, Kristeni Efelina; Mennita, Ria
INCOME: Innovation of Economics and Management Vol. 5 No. 1 (2025): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i1.5841

Abstract

This study investigates the implementation of accounting practices and their alignment with Indonesia’s Financial Accounting Standards, specifically the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), within CV Skuyindo Jaya Group a creative service based SME located in Malang City. Utilizing a qualitative descriptive method, data were collected through in-depth interviews with the business owner and financial manager, structured around indicators such as accounting knowledge, bookkeeping practices, reporting capabilities, and compliance with financial standards. Observations and internal financial documents were also reviewed to support the analysis. The findings reveal that while the company has adopted digital tools for basic financial transaction recording, it has yet to implement a complete accounting cycle or fully adhere to the SAK EMKM framework. A significant barrier to compliance is the limited understanding of accounting principles and the structure of financial reports, particularly regarding components such as the Notes to the Financial Statements (CaLK). Moreover, the shortage of competent human resources in accounting contributes to substandard reporting practices. This study highlights how internal organizational capacity and managerial orientation influence the extent to which financial standards are adopted, offering valuable insights into the challenges faced by non public entities in complying with national accounting regulations.
THE SPIRIT WHEEL: SHARIA GOVERNANCE CONSTRUCTION BASED ON MARSUDI AJINING SIRA CONGREGATION Mennita, Ria; Priyanto, Indra Awal; Izzaty, Siti Nur; Nazamuddin, Nik Muhammad
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.33

Abstract

Abstrak – The Spirit Wheel: Konstruksi Tata Kelola Syariah berdasarkan Tarekat Marsudi Ajining SiraTujuan Utama – Penelitian ini berupaya mengkonstruksi tata Kelola syariah berdasarkan tarekat marsudi ajining sira dalam bentuk the spirit wheel.Metode - Metode yang digunakan adalah nilai tarekat marsudi ajining sira. Partisipan penelitian adalah pemilik bisnis yang mengadopsi dan meyakini nilai-nilai kejawen.Temuan Utama – Konstruksi tata Kelola syariah berdasarkan the spirit wheel adalah maqashid syariah atau kebermangaatan hidup. Kemaslahatan hidup diawali dengan kewajiban berbuat baik kepada diri sendiri, yang kemudian berdampak pada orang lain. Spiritual leadership merupakan salah satu solusi dalam mewujudkan tata kelola syariah, yaitu dengan menginternalisasi pemikiran marsudi ajining sira sebagai pendorong dan pengawal pemikiran pemimpin.Implikasi Teori dan Kebijakan – Pemetaan dan penerapan the spirit wheel justru membawa kebahagiaan dalam meraih keuntungan bisnis. Keuntungan tersebut terwujud dalam keberkahan dan keuntungan akhirat (kamulyaan urip).Kebaruan Penelitian – Penelitian ini menggunakan internalisasi tarekat marsudi ajining sira pada tata kelola syariah.   Abstract - The Spirit Wheel: Sharia Governance Construction based on Marsudi Ajining Sira Congregation Main Purpose - This research seeks to construct sharia governance based on “Marsudi ajining sira congregation” as the spirit wheel. Method - The method used is the value of “marsudi ajining sira” congregation. The research participants are business owners who adopt and believe in “kejawen” values.Main Findings - The construction of sharia governance based on the spirit wheel is maqashid sharia, or the welfare of life. The goodness of life begins with the obligation to do good to oneself, which then has an impact on others. Spiritual leadership is one of the solutions to realizing Sharia governance, namely by internalizing the thought of “marsudi ajining sira” as a driver and guardian of the leader's thinking.Theory and Practical Implications - Mapping and applying the spirit wheel brings happiness in achieving business profits. These benefits are realized in blessings and afterlife benefits (“kamulyaan urip”).Novelty - This research uses the internalization of “marsudi ajining sira” congregation on sharia governance. 
Pengaruh Financial Literacy dan Technological Literacy Terhadap Kinerja UMKM di Kota Malang dengan Cultural and Social Capital sebagai variabel moderasi Maulani, Fattakhillah; Mennita, Ria
MARGIN ECO Vol. 8 No. 1 (2024): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v8i1.4822

Abstract

Penelitian bertujuan untuk menguji dan menganalisis pengaruh financial literacy, technological literacy, financial capital, dan cultural and social capital terhadap kinerja UMKM di Kota Malang. Jenis penelitian ini merupakan penelitian kuantitatif dengan data primer berupa kuesioner. Penyebaran kuesioner menggunakan teknik purposive sampling, dimana populasi dalam penelitian ini adalah pelaku UMKM di Kota Malang. Dalam menentukan sampel menggunakan metode penyampelan nonprobabilitas (nonprobability sampling) yang diambil berdasarkan rumus slovin dengan hasil 100 sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda (multiple regresion) menggunakan alat pengolahan data SPSS. Hasil penelitian ini menunjukkan bahwa (1) Financial literacy tidak berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (2) Technological literacy tidak berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (3) Financial capital berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (4) Cultural and social capital berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. (5) Financial literacy, technological literacy, financial capital, dan cultural and social capital secara simultan berpengaruh dan signifikan terhadap kinerja UMKM di Kota Malang. Kata Kunci : Cultural And Social Capital, Financial Capital, Financial Literacy, Kinerja UMKM, dan Technological Literacy.
Dampak Boikot Produk Israel Terhadap Kinerja Penjualan PT Unilever Indonesia Tbk Syajidah, Syania Sheifa Avridita; Mennita, Ria
MARGIN ECO Vol. 8 No. 2 (2024): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v8i2.5369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh boikot produk, sentimen konsumen serta gerakan media sosial terhadap kinerja penjualan PT Unilever tbk. Jenis penelitian ini menggunakan kualitatif dengan spesifikasi deskriptif analitis dengan pendekatan survei dimana kuesioner akan diumumkan kepada seluruh responden penelitian, dimana populasi dalam penelitian ini adalah konsumen PT Unilever. Dalam sampel menentukan digunakan probabilitas sampling dimana seluruh populasi dijadikan sebagai responden mengingat populasi kurang dari 100 responden. Pada penelitian ini data yang diperoleh akan dianalisis dengan uji stastik deskriptif dan dilakukan perbandingan hasil kinerja penjualan sebelum dan sesudah adanya boikot produk israel. Hasil pengujian menunjukkan bahwa aksi boikot produk, sentimen konsumen dan gerakan media sosial tidak berpengaruh terhadap kinerja penjualan PT Unilever Indonesia Tbk.
The Economic, Moral and Spiritual Accountability at Kamaran Villa Business and It’s Relevance in a Suluk Linglung Sunan Kalijaga Mennita, Ria; Soeherman, Bonnie
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2019: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.1425

Abstract

Tourism Area of Prigen or Prigen Village is a area where “Kamaran” Villa business operates in Pasuruan Regency. Kamaran Villa is a villa that provides rental services per room, either short time or full time. Business of “Kamaran” Villa presents pros and cons on its accountability reality. This research aims to uncover the economic, moral and spiritual accountability of Villa Kamaran business, to interpret it and to serve it with the teachings in the Suluk Linglung Sunan Kalijaga. This research is a qualitative study with the Phenomenology approach. The results showed that this business could be accountable economically, but could not be accountable morally and spiritually. The teachings in the Suluk LingLung Sunan Kalijaga, which is the colors of lust in the human body can reflect the factors that affecting the acceptance and assessment of the owner and Prigen’s people to business accountability of “Kamaran” Villa. The value in Suluk Linglung is able to bring the achievement of an accountable business where accountability must lead to worship and not prioritize on worldly gains.
Co-Authors Bonnie Soeherman Cahyafebrianti, Kristeni Efelina Citra Sarasmitha Dharma, Intan Novia Indira Izzaty, Siti Nur Maulani, Fattakhillah Nazamuddin, Nik Muhammad Priyanto, Indra Awal Rahmawati, Anas Syajidah, Syania Sheifa Avridita