Garuda - Garba Rujukan Digital

The mediating role of knowledge sharing in the relationship between human capital, structural capital, spiritual capital, and MSMEs innovation Sugianto, Nurunnisa Ayung Prinika; Pratama, Bima Cinintya; Hariyanto, Eko; Hapsari, Ira
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8469

Purpose — This research aims to illuminate the influence of human capital, structural capital, and spiritual capital on innovation, mediated by knowledge sharing.Method — This research employs a quantitative methodology. It involves gathering data through a questionnaire that utilizes convenience sampling, focusing on 200 MSME operators across Banyumas, Brebes, and Cilacap. The statistical analysis utilizes Partial Least Square Structural Equation Modeling (PLS-SEM).Result — We found that human capital, structural capital, and spiritual capital directly impact innovation in MSMEs. Furthermore, we observe that knowledge sharing functions as a mediator in MSMEs innovation.Contribution — The study extends previous research, adding knowledge sharing as a mediating variable to explore its role in the nexus among human capital, structural capital, spiritual capital, and MSMEs innovation.

The Influence of Intellectual Capital and Personal Growth on Organizational Performance in Micro, Small and Medium Enterprises Faiz, Deva Nailul; Pratama, Bima Cinintya; Dirgantari, Novi; Hapsari, Ira
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6174

This research aims to test the application of organizational performance to MSMEs in Banyumas, Cilacap, and Brebes Regencies by considering aspects of human capital, structural capital, customer capital, and personal growth. This research used a sample of 200 MSME respondents from the Banyumas, Cilacap, and Brebes Regencies. The sampling was calculated using the Slovin Technique. The population used in this research was 19,044 MSMEs in the Banyumas, Cilacap, and Brebes Regencies. The analytical tool used in this research is Smart-PLS, using an inner model, an outer model, and hypothesis testing. The outer model is used for validity and reliability tests. Inner models were carried out for R-square and F-square tests. Hypothesis testing is carried out through bootstrapping testing. This research shows that the variables human capital, structural capital, customer capital, and personal growth positively affect organizational performance. The implication resulting from this research is that MSME players must optimize their business potential by considering aspects of human capital, structural capital, customer capital, and personal growth to improve organizational performance in MSMEs

The Role of Digitalization in the Era of Society 5.0 on MSME Performance Roshaliya, Defi; Inayati, Nur Isna; Wahyuni, Sri; Hapsari, Ira
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.

The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of SME in Banyumas Regency Rahmawati, Ika Yustina; Wahyu, Rizky Ananda; Pandansari, Tiara; Hapsari, Ira; Inayati, Nur Isna
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/27kc6j85

This study aims to analyze the effect of financial literacy, financial attitudes, and personality on financial management behavior. This study uses a quantitative method, the sampling technique is Non-Probability Sampling, purposive sampling approach, the number of samples is 100 respondents. The data analysis technique used in this study is descriptive statistical test, classical assumption test, multiple linear regression test, model fit test, and hypothesis testing with the analytical tool used is SPSS. The results of the analysis show that financial literacy and personality partially have a positive and significant effect on financial management behavior. Meanwhile, financial attitudes have a negative and significant effect on financial management behavior.

Secondary School Teachers' Development In TPACK, ICT Literacy and High-Level Thinking: Community Service In SMK N 3 Purwokerto, Central Java Nugroho Yanuarto, Wanda; Hapsari, Ira; Nurlina, Laily; Zakaria, Mohamad Ikram
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.816

Students can gain a better grasp of subjects through the use of ICT literacy. Students can learn a wide range of facts and concepts in a balanced and effective way if they are literate in the use of information and communication technologies. Research has shown that there is a strong correlation between PLT and ICT Literacy. The correlation between TPACK and ICT literacy is strong as well. All of this points to the importance of TPACK, PLT, and ICT literacy as cornerstones of effective classroom instruction. The goals of this community service project are threefold: first, to increase teachers' TPACK competency, ICT literacy, and PLT understanding and knowledge; second, to develop TPACK competency programs; and third, to develop TPACK competency, ICT literacy, and PLT teaching materials. The author argues that the training implementation method is the most justified of the three prerequisites that any school must meet. These prerequisites include: 1) Setting up a system for online instruction. Naturally, their e-learning platform can cleanly display TPACK competencies, ICT literacy, and PLT; 2) Creating activities for innovation workshops; 3) Engaging students in learning TPACK competences, ICT literacy, and PLT through student-led activities.

The Role of Digitalization in the Era of Society 5.0 on MSME Performance Roshaliya, Defi; Inayati, Nur Isna; Wahyuni, Sri; Hapsari, Ira
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1554

This study aims to analyze the effect of digital accounting, digital organization, and media capability on MSME performance. This study uses quantitative research methods. The population of this study consisted of Micro, Small, and Medium Enterprises (MSMEs) registered with the Banyumas Regency Micro, Small, and Medium Entrepreneurs Association (ASPIKMAS). The sampling technique used was purposive sampling, which was taken as many as 106 respondents. This study used a quantitative approach to achieve these objectives by collecting primary data through distributing questionnaires. The analysis used the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach. Based on the research results, it is concluded that digital accounting has a positive and significant influence on the performance of MSMEs. Second, digital organization has a positive and significant influence on the performance of MSMEs. Third, media capability also has a positive and significant influence on the performance of MSMEs.

Peran Good Corporate Governance Dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi pada Perusahaan yang Terindeks Pemeringkat CGPI 2018-2023) Susanti, Eli; Pramurindra, Rezky; Pramono, Hadi; Hapsari, Ira
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.v5i6.1318

Tujuan dari penelitian ini adalah untuk mengidentifikasi peran Good Corporate Governance (GCG) dalam memoderasi pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan. Populasi yang diteliti mencakup perusahaan yang terindeks pemeringkat CGPI dan listing di BEI selama 2018 hingga 2023 dengan pemilihan sampel menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 42. Data penelitian diuji menggunakan software Smart PLS 4.0. Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap nilai perusahaan. GCG dengan proksi kepemilikan institusional dan dewan komisaris independen mampu memperkuat pengaruh CSR terhadap nilai perusahaan, sementara proksi rapat komite audit tidak mampu memperkuat pengaruh CSR terhadap nilai perusahaan.

Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al - Muamalat: Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.

Environmental, Social and Governance (ESG) and Corporate Financial Performance: Moderating Effects of Financial Slack Inayati, Nur Isna; Rahmawati, Ika Yustina; Pandansari, Tiara; Hapsari, Ira; Ramadhani, Alfina Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.110-120

This study explores the impact of ESG (environmental, social, governance) on company financial performance, particularly in manufacturing companies. In addition, this research also seeks to analyze whether high financial slack can strengthen the relationship between ESG, both collectively and separately, and the company's Return on Assets (ROA). The population focused on this study consists of 635 manufacturing companies operating in Indonesia, with a sample of 446 companies listed on the Indonesia Stock Exchange (IDX). The data used comes from annual and sustainability reports from 2018 to 2022. To analyze the data, this study employs linear regression analysis, including calculating coefficients, p-values, and R-squared. The study results show that the environmental, social, and governance variables do not have a significant relationship with the company's ROA, indicating that although ESG is considered important, its implementation in practice may not yet provide the expected impact on financial performance. Additionally, high financial slack was found not to strengthen the relationship between ESG and ROA, suggesting that more significant financial resources do not always guarantee improved sustainable performance. The implications of this study highlight the importance of companies effectively managing ESG aspects and financial resources to achieve sustainability. These findings also provide theoretical insights into the role of financial slack in the relationship between ESG and financial performance, emphasizing that companies need to be more proactive in integrating sustainability practices into their business strategies.

Penerapan Kurikulum Merdeka di Sekolah Menengah Berdasarkan Tingkat Persepsi dan Partisipasi Publik Masyarakat Yanuarto, Wanda Nugroho; Hapsari, Ira; Purwanto, Joko
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16823

Penerapan pendidikan yang terjadi sekarang ini adalah pendidikan dengan mengedepankan teknologi dan diferensiasi. Dua pokok pemikiran ini yang menjadikan pendidikan berubah seiring waktu. Pendidikan merdeka belajar menjadi salah satu fokus utama pemerintah dalam menerapkan konsep baru dalam belajar peserta didik. Pendidikan tersistem ke dalam kebebasan peserta didik untuk belajar dan memaknai pembelajaran dengan tidak berbatas ruang dan waktu. Konsep kurikulum Merdeka Belajar merupakan kurikulum pendidikan di Indonesia yang harus diimplementasikan seluruh sekolah. Tujuan pelatihan kurikulum merdeka ini adalah sebagai tambahan informasi kepada para guru dalam melihat kurikulum merdeka secara mendalam. Pelatihan ini menggunakan metode presentasi, peer-teaching, class observation, dan evaluasi kinerja. Pelatihan ini menerapkan tiga Langkah, yaitu platform e-learning, innovation workshop, dan school-industry engagement. Hasil pelatihan ini mengindikasikan bahwa persepsi dan partisipasi publik masyarakat dapat dilihat dari tiga langkah di atas, yaitu bagaimana masyarakat dapat melihat penerapan kurikulum merdeka di sekolah. Berdasarkan tingkat persepsi dan partisipasi publik masyarakat terhadap penerapan kurikulum merdeka berada pada level sedang atau mereka cukup menerima secara positif perubahan paradigma pendidikan ini.

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search