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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen Jurnal Ekonomi dan Bisnis Kontemporer Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Journal of Advanced Research (IJAR) Paradoks : Jurnal Ilmu Ekonomi ISLAMIC ACCOUNTING JOURNAL IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam Jurnal Pengabdian Teknik dan Sains (JPTS) Al-Infaq : Jurnal Ekonomi Islam Journal of Society, Community and Business Development
Inayati, Nur Isna
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
Intellectual Capital and Bank Productivity: The Moderating Role of Risk Management in Indonesia and Malaysia Damayanti, Desi Fitria; Pratama, Bima Cinintya; Fakhruddin, Iwan; Inayati, Nur Isna
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1727

Abstract

This study aims to analyze the effect of intellectual capital on bank productivity and the role of risk management as a moderating variable in the banking industry in Indonesia and Malaysia. The components of intellectual capital examined include human capital, structural capital, and physical capital (capital employed), with a total sample of 162 data from 59 banks selected using purposive sampling techniques during the period 2021-2023. The results indicate that human capital has a positive influence on bank productivity, while structural capital and physical capital show a negative influence. Additionally, risk management was found to have a negative influence on bank productivity, suggesting that overly stringent risk management approaches may hinder the optimal utilization of resources. These findings have important implications for the management of intellectual resources and risk in improving the competitiveness and performance of the banking sector, for example in the ASEAN region, such as Indonesia and Malaysia.
MARKET ORIENTATION AND ENVIRONMENTAL PRODUCT INNOVATION ON BUSINESS PERFORMANCE : THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Sandy Hana Widya Sims; Bima Cinintya Pratama; Iwan Fakhruddin; Nur Isna Inayati
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.v9i1.18264

Abstract

This study aims to analyze the effect of market orientation and environmental product innovation on business performance in MSMEs, with competitive advantage as a mediating variable. Market orientation is a factor that allows MSMEs to survive and thrive in increasingly fierce competition. In addition, environmentally based product innovation focuses on developing environmentally friendly products. This research uses a quantitative method with a survey approach to a number of MSME actors. The targets of this research were MSME actors in Banjarnegara, Purbalingga, Banyumas, Cilacap and Kebumen Regencies. The data used uses primary data and used a sample of 200 respondents. The analytical tool used in this research is Smart-PLS by using the inner model, outer model, and hypothesis testing. Outer model is used for validity and reliability tests. Inner model is used for R-square and F-square tests and hypothesis testing using Bootstrapping testing. The results of this study indicate that the variables of Market Orientation, Environmental Product Innovation, and Competitive Advantage have a positive effect on Business Performance. The practical implication of this study is that MSMEs must pay attention to and optimize business potential by considering Market Orientation, Environmental Product Innovation, Competitive Advantage to improve business performance. Keywords: Business performance, Competitive advantage, Environmental product innovation, Market Orientation.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Widayanti, Leni; Inayati, Nur Isna; Pramono, Hadi; Pratama, Bima Cinintya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
Implementation of CAPM in Determination of Stock Investment Decisions in Lq45 Index (Year 2017-2021) Alamsyah, Sustari; Nur Isna Inayati; Fahman Nur Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i4.1377

Abstract

Errors in valuing stock securities result in losses for investors, so a careful assessment must be made so that investments are made right and profitable. The purpose of this study is to determine the stock return and risk using the CAPM method and classify and assess efficient and inefficient stocks in determining investment decisions in the 2017-2021 LQ45 index. This study uses a quantitative descriptive approach. The population in this study are companies listed on the LQ45 index. The sampling technique used purposive sampling and obtained a sample of 26 companies. The results showed that there was a negative or non-linear relationship between beta (?i) and the expected rate of return [E(Ri)]. In addition, there are 16 stocks including efficient stocks and 10 stocks including inefficient stocks. The investment decision that investors must make is to buy efficient stocks and sell inefficient stocks as soon as their value declines
The Effect of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress Astuti, Widia; Hariyanto, Eko; Pramono, Hadi; Inayati, Nur Isna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5455

Abstract

Financial distress describes the condition of the company's financial decline before it went bankrupt. This research aims to test the influence of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress in state-owned companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is a quantitative study with secondary data obtained from the Indonesian Stock Exchange. The sampling method in this study used a purposive sampling method that produced 43 observation samples at state-owned companies in 2019-2022. Tests in this study used multiple linear regression analysis methods with SPSS as a research test tool. Research results show that Sales Growth and operating capacity do not significantly affect financial distribution. Meanwhile, free cash flow and liquidity significantly positively affect financial distribution.
ANALISIS KEPATUHAN SYARIAH DALAM PRODUK SIMPANAN DAN PEMBIAYAAN PADA BMT KHONSA Lestari, Monika Ayu; Azizah, Siti Nur; Inayati, Nur Isna
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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

Abstract

Kepatuhan syariah merupakan cermin kesyariahan sebuah lembaga keuangan berbasis syariah, untuk mengetahui seberapa kepatuhan syariah sebuah lembaga maka dilihat dari implementasi. Penelitian terhadap implementasi kepatuhan syariah terhadap produkproduk pada BMT Khonsa merupakan cara untuk mengetahui sejauh mana kepatuhan syariah yang dijalankan. BMT sebagai lembaga keuangan syariah tentunya dalam pelaksanaanya harus patuh terhadap ketentuan-ketentuan syariah. Metode yang digunakan dalam penelitian ini yaitu dengan wawancara, observasi, dan dokumentasi dengan pendekatan kualitatif. Hasil dari penelitian ini dapat disimpulkan bahwa implementasi kepatuhan syariah terhadap produk-produk pada BMT Khonsa sudah terlaksana dengan baik sesuai dengan aturan yang berlaku.
Implementation of CAPM in Determination of Stock Investment Decisions in Lq45 Index (Year 2017-2021) Alamsyah, Sustari; Nur Isna Inayati; Fahman Nur Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i4.1377

Abstract

Errors in valuing stock securities result in losses for investors, so a careful assessment must be made so that investments are made right and profitable. The purpose of this study is to determine the stock return and risk using the CAPM method and classify and assess efficient and inefficient stocks in determining investment decisions in the 2017-2021 LQ45 index. This study uses a quantitative descriptive approach. The population in this study are companies listed on the LQ45 index. The sampling technique used purposive sampling and obtained a sample of 26 companies. The results showed that there was a negative or non-linear relationship between beta (?i) and the expected rate of return [E(Ri)]. In addition, there are 16 stocks including efficient stocks and 10 stocks including inefficient stocks. The investment decision that investors must make is to buy efficient stocks and sell inefficient stocks as soon as their value declines
Optimization of Business Plan in Creating the Creativity of Home Business Actors in Aisyiyah Members Nur Isna Inayati; Kurnia Ritma Dhanti; Ira Hapsari
Journal of Society, Community and Business Development Vol. 1 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v1i1.58

Abstract

The Indonesian nation, including Muslim women's movements such as Aisyiyah, is faced with the challenges of very complex problems and dynamics of social change. For example, the problem of poverty, and violence against women and children. There are several obstacles for women in increasing their business, including not understanding the business plan in doing business. As we know today technology continues to develop and telecommunications are increasingly innovating. With advances in the field of information and communication technology today, the world no longer knows boundaries, distance, space and time. The internet has had a great impact because it created a new paradigm in entrepreneurship and business. Community Service Activities the Science and Technology Program for the Community with the title "Optimizing Business Plans in Creating Creativity for Home Business Actors in Aisyiyah Members" in Banyumas Regency has been carried out smoothly and well. The participants of the socialization were able to receive the socialization that was delivered well, was active and as expected. There is interest from participants to know more so that later it is hoped that it will increase the creativity and understanding of participants in doing business.
Empowering Women Through Entrepreneurship in the Digital Era to Achieve Economic Independence Rina Mudjiyanti; Ika Yustina Rahmawati; Rifka Arofah; Ira Hapsari; Nur Isna Inayati
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

This community service aims to increase the self-confidence, self-development, and entrepreneurial skills of Aisyiyah women to strengthen the community's economy. Support from the local and central government is essential for this activity. Situational analysis shows that the obstacles faced are limited capital, narrow mindsets, and fear of failure in opening and running a business. This empowerment activity is carried out through training and mentoring in business development, financial management, and product marketing. The results of this activity show an increase in self-confidence and entrepreneurial skills among Aisyiyah women. This increase is measured through the economic growth of their businesses and the increase in product marketing reach. The discussion emphasizes the importance of the mental toughness of an entrepreneur to survive in a declining economy. Good and structured planning and optimal use of technology play an important role in business development. This activity has a positive impact on developing Aisyiyah women's businesses and creating financially independent women.
Co-Authors Afriatun Khasanah Alamsyah, Sustari Amir Amir Ani Kusbandiyah Anisa Ilma Hartikasari Anisa Septiana Annisa Ilma Hartikasari Arini Syarifah Astria Kurniawati Athila Namira Awandini Bima Cinintya Pratama Cahyani, Ikah Afri Damayanti, Desi Fitria Deanisa Wahyuantika Defi Roshaliya Dhanti, Kurnia Ritma Dimara Kusuma Hakim Dinda Permatasari, Dinda Dion Romodhon Doddy Setiawan Edi Joko Setyadi Edi Joko Setyadi Eko Hariyanto Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erny Rachmawati Fahman Nur Rahman Feri Wibowo Feri Wibowo Fitriati, Azmi Fitriyana, Saodah Dhona Friska Puji Rahayu Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hariyanti Hariyanti Herni Justiana Astuti Ian Himawan Susanto Ika Yustina Rahmawati Intan Vera Saputri Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin Iwan Fakhruddin Klarasati, Titi Lahan Adi Purwanto Leni Widayanti Lestari, Monika Ayu M. Zaeni Lathif Monika Ayu Lestari Mr. Harjono, Mr. Mudjiyanti, Rina Mudjiyanti, Rina Muhammad Hamka Mukhlis Prasetyo Aji Mukti Agung Wibowo Nabila Zulfa Kayana Naelati Tubastuvi Nanda, Mayang Setia Naufal Hibatulloh Niken Ayu Lestari Niken Lestari Putri Novi Dirgantari Nurul Dewi Annisa Pandansari, Tiara Permana, Ghozy Agung Prisylia Putri Purnadi Purnadi Rahma Sri Endah Mahesti Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Rifka Arofah Rizky Ramdani Roshaliya, Defi S Supriyono Sabrina Aliyarima Putri Sugiarto Sandy Hana Widya Sims Saraswati, Sinta Amalia Selamet Eko Budi Santoso Selly Mevania Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Sevian Anggi Shulasi Nur Haalisa Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sulistiyanti, Umi Suryo Budi Santos SURYO Budi Santoso Suryo Budi Santoso Suryo Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Widayanti, Leni Widia Astuti Wikan Isthika, Wikan Wulan Nada Cahyati Yulinda Mauna Agusta Zhafira Indiansyah