Article Per Year (5 Year)
p-Index From 2021 - 2026
4.555
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Al-Jabar : Jurnal Pendidikan Matematika Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat SAR (Soedirman Accounting Review): Journal of Accounting and Business JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Ilomata International Journal of Management Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Community Service Proceedings Series on Social Sciences & Humanities Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Paradoks : Jurnal Ilmu Ekonomi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam CITAKARYA Jurnal Pengabdian Masyarakat
Hapsari, Ira
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
The Model of Creative Thinking, Critical Thinking, and Entrepreneurial Skills Among University Students Yanuarto, Wanda Nugroho; Hapsari, Ira
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v6i2.7467

Abstract

Digital skills for the twenty-first century are comprise of four fundamental capabilities: cognition abilities; process capabilities; systems capabilities; and social skills. Using one's ability to think creatively to demonstrate cognitive abilities can be very effective. On the other hand, critical thinking is a skill that can be developed at the university level and is used to transform raw data into meaningful information. Furthermore, the study purpose is investigate the relationship the entrepreneurial skills in students in the world of education, both in terms of educational and economic issues. Researchers are looking into the relative importance of creative thinking (CRE), critical thinking (CRI), and entrepreneurial skills (ETS) as primary predictors of success when it comes to learning and mastering skills in the technologically advanced development society (TCDS). In this study, which takes a quantitative approach, a cross-sectional survey gathers data. In order to analyze the relationship formed by CRE, CRI, and ETS among university students in TCDS, we used the structural equation model (SEM) method. In this study, 85 students from the Faculty of Teacher Training and Education, and 315 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto participated, for a total of 315 students. The following research procedures were used in this investigation: (3) The relationship between CRE, CRI, and ETS was determined using a Structural Equation Model (SEM). In addition, the findings of this study include the following points: The EFA and CFA analysis revealed that the CRE construct contained four valid sub-constructs, while the CRI and ETS constructs each contained five valid sub-constructs. The results of the SEM analysis revealed a statistically significant relationship between CRE, CRI, and ETS, with a moderately significant relationship between CRE and ETS ( = 0,291), as well as a statistically significant relationship between CRI and ETS ( = 0,143). The correlation between CRE and CRI, on the other hand, was found to be high ( = 0.894). Finally, demonstrate that the CRE, CRI, and ETS have played a role in improving the performance of university students during the TCDS era.
Strengthening 21st-Century Skills: A Community Service Initiative To Improve Computational, Critical, and Creative Thinking In Pre-Service Teachers In Malaysia Nugroho Yanuarto, Wanda; Hapsari, Ira; Ikram Zakaria, Mohamad
International Journal Of Community Service Vol. 5 No. 4 (2025): November 2025 ( Indonesia - Thailand - Malaysia - Timor Leste - Philippines )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i4.949

Abstract

This community service initiative was conducted to strengthen 21st-century skills, particularly computational, critical, and creative thinking, among pre-service teachers at Universiti Teknologi Malaysia (UTM). The program was designed as a training workshop that combined interactive lectures, hands-on activities, and collaborative problem-solving tasks to expose participants to innovative approaches in teaching and learning. A total of sixty pre-service teachers participated in the program, engaging in activities that integrated computational thinking strategies with opportunities for critical reflection and creative expression. Evaluation data were collected through pre- and post-training questionnaires, reflective journals, and group discussions. The findings revealed notable improvements in participants’ ability to analyze problems systematically, apply logical reasoning, and generate innovative solutions within educational contexts. Furthermore, the participants expressed positive attitudes toward adopting these skills in their future teaching practice. This initiative demonstrates the potential of structured community service programs to support the development of essential 21st-century competencies among pre-service teachers, contributing to the broader goal of preparing future educators to meet the challenges of contemporary education
Determinants of Tax Aggressiveness with Corporate Governance as a Moderation Variable in Technology Sector Companies in Indonesia Ramadani, Hikmah Amalia; Pandansari, Tiara; Kusbandiyah, Ani; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2179

Abstract

This study examines how Corporate Social Responsibility (CSR) and Executive Character influence Tax Aggressiveness, and evaluates whether Corporate Governance moderates these relationships in technology companies listed on the IDX during 2020–2024. This study uses a quantitative approach with secondary data from the annual reports of technology companies listed on the IDX. Using purposive sampling, 117 panel observations from 28 companies were obtained. The analysis was conducted using Moderated Regression Analysis (MRA) with SPSS 27 to test both direct and interaction effects. Classical assumption tests were also carried out to ensure the regression model validity. The results of this study found that CSR and Executive Character have a negative influence on tax aggressiveness. Corporate Governance, proxied by independent commissioners moderates the relationship but strengthens CSR and Executive Character on tax aggressiveness, indicating ineffective monitoring. The findings suggest that although CSR and executive character reduce tax aggressiveness, corporate governance mechanisms are not yet effective in overseeing tax related decisions. This implies that governance structures tend to function symbolically rather than substantively, highlighting the need for firms and regulators to strengthen the quality and effectiveness of tax supervision.
Digital Transformation Towards Firm Value: The Moderating Role of Intellectual Capital Components Tahara, Helena Ali; Pratama, Bima Cinintya; Fitriati, Azmi; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2188

Abstract

Digital transformation is increasingly viewed as a source of corporate value creation; however, empirical evidence is mixed, suggesting that digitization does not automatically lead to increased corporate value. Based on the resource-based view, this study examines the role of intellectual capital, consisting of human capital, structural capital, and physical capital, in moderating the relationship between digital transformation and corporate value in the consumer non-cyclicals sector in Indonesia. This study uses 167 years of company observations from 2019 to 2023 and analyzes them using panel-data regression with firm fixed effects and cluster-robust standard errors in STATA. The results show that digital transformation and structural capital increase corporate value, while human capital has an adverse effect, and physical capital has no direct effect. Surprisingly, human capital actually weakens the effect of digital transformation on company value, whereas structural and physical capital strengthen this relationship. These findings theoretically extend the resource-based view by highlighting the heterogeneous and interactive role of intellectual capital in digital value creation. In practice, the results suggest that firms prioritize strengthening structural capital and ensuring the readiness of human resources to maximize the value-enhancing effects of digital transformation, particularly in emerging market contexts.
Pengaruh Financial Stabilty, External Pressure, Financial Target, Proporsi Dewan Komisaris Independen, dan Total Akrual Terhadap Indikasi Kecurangan Laporan Keuangan Bank Syariah di Indonesia 2017-2024 Flamboyan , Retno; Fakhruddin , Iwan; Cinintya Pratama, Bima; Hapsari, Ira
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2209

Abstract

Meskipun kinerja perbankan syariah di Indonesia tumbuh sebesar 11,34% year-on-year (yoy), praktik kecurangan laporan keuangan masih ditemukan, yang menunjukkan adanya kesenjangan antara pertumbuhan kinerja dan integritas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi indikasi kecurangan laporan keuangan pada bank umum syariah di Indonesia selama periode 2017–2024 dengan menggunakan pendekatan Fraud Triangle. Indikasi kecurangan laporan keuangan diproksi dengan financial restatement yang diukur menggunakan variabel dummy. Penelitian ini menggunakan data panel tidak seimbang (unbalanced panel data), yaitu data dengan jumlah periode pengamatan yang berbeda antar bank, yang bersumber dari laporan keuangan tahunan bank umum syariah dan dianalisis menggunakan regresi logit dengan pendekatan fixed effects yang diolah menggunakan perangkat lunak Stata. Sampel ditentukan menggunakan population-based selection with exclusion criteria, di mana seluruh populasi bank umum syariah pada dasarnya diikutsertakan, dengan pengecualian yang dilakukan hanya berdasarkan kelengkapan dan ketersediaan data, bukan berdasarkan seleksi perilaku. Setelah penerapan kriteria tersebut, penelitian ini menggunakan 108 observasi. Hasil penelitian menunjukkan bahwa financial stability, external pressure, financial target, serta proporsi dewan komisaris independen tidak berpengaruh signifikan terhadap indikasi kecurangan laporan keuangan. Sebaliknya, total akrual terbukti berpengaruh terhadap indikasi kecurangan laporan keuangan. Temuan ini mengindikasikan bahwa risiko kecurangan laporan keuangan pada perbankan syariah lebih dipengaruhi oleh praktik akuntansi dibandingkan tekanan kinerja dan mekanisme pengawasan formal.
Pengaruh Corporate Social Responsibility, Leverage dan Profitabilitas Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wiliyanti, Juni; Kusbandiyah, Ani; Hariyanto, Eko; Hapsari, Ira
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2956

Abstract

Pajak merupakan sumber utama penerimaan negara yang berperan penting dalam mendukung pembiayaan pemerintah dan pembangunan nasional. Namun, praktik penghindaran pajak oleh perusahaan masih menjadi permasalahan serius yang berdampak pada penerimaan negara dan keadilan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), leverage, dan profitabilitas terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan selama periode 2021–2024. Sampel penelitian terdiri dari 48 perusahaan sektor industri dengan total 192 data observasi yang diperoleh melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak Stata versi 17. Hasil penelitian menunjukkan bahwa CSR, leverage, dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Selain itu, ukuran perusahaan tidak memoderasi hubungan CSR dan leverage terhadap penghindaran pajak, namun terbukti memperlemah hubungan antara profitabilitas dan penghindaran pajak. Temuan ini mengindikasikan bahwa perusahaan dengan tanggung jawab sosial yang baik, kinerja keuangan yang kuat, dan skala usaha yang besar cenderung memiliki tingkat kepatuhan pajak yang lebih tinggi. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur perpajakan serta menjadi bahan pertimbangan bagi otoritas pajak dan manajemen perusahaan dalam meningkatkan kepatuhan pajak.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Fikri Arrafi, Muhammad; Hapsari, Ira; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Selavi, Aldena; Pratama, Bima Cinintya; Santoso, Suryo Budi; Hapsari, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Penguatan Kapasitas Komunitas dalam Mitigasi Tanah Longsor melalui Edukasi Kebencanaan dan Vegetasi Lokal Prayoga, Ogun; Fayiz Barokah, Mohammad; Fadila Putri, Ayun; Maharani, Nensya; Ramadhani, Satriya; Az-Zahrah Desuke Putri, Afra; Aldi Prasetyo, Rio; Dian Saputra, Rifqi; Martantila, Afrisqi; Lestari, Lia; Azalia Azzahra , Milcha; Endiyono; Hapsari, Ira
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 4 No. 01 (2026): Februari - April
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v4i01.2928

Abstract

Tanah longsor merupakan bencana alam yang sering terjadi di wilayah dengan topografi berbukit dan kemiringan lereng curam, sehingga memerlukan upaya pengurangan risiko bencana yang terintegrasi dan berbasis partisipasi masyarakat. Penelitian ini bertujuan untuk mengkaji penerapan mitigasi bencana tanah longsor berbasis masyarakat melalui pendekatan partisipatif di wilayah RW 4 dan RW 6 Desa Banjarsari, Kecamatan Ajibarang, Kabupaten Banyumas. Metode yang digunakan meliputi survei awal, observasi lapangan, wawancara dengan pemerintah desa dan masyarakat, serta Focus Group Discussion (FGD) untuk pemetaan risiko dan perencanaan mitigasi. Upaya mitigasi yang dilakukan mencakup edukasi kebencanaan yang disertai pre-test dan post-test, penyusunan jalur evakuasi dengan titik kumpul di SD Negeri Banjarsari, pengembangan sistem peringatan dini berbasis informasi BMKG dan kearifan lokal, serta penanaman vegetasi sebagai mitigasi struktural. Hasil penelitian menunjukkan bahwa pendekatan mitigasi yang terintegrasi mampu meningkatkan pemahaman, kesiapsiagaan, dan kapasitas masyarakat dalam menghadapi potensi tanah longsor, sehingga pendekatan ini dinilai efektif dan berpotensi direplikasi pada wilayah lain dengan karakteristik kerawanan bencana serupa.
FAKTOR PENERIMAAN E-WALLET PADA GENERASI Z: EXTENDED TECHNOLOGY ACCEPTANCE MODEL Agustina, Nanda; Fitriati, Azmi; Pramono, Hadi; Hapsari, Ira
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2758

Abstract

A B S T R A KPesatnya pertumbuhan penggunaan E-Wallet di kalangan Generasi Z belum sepenuhnya diikuti oleh konsistensi penggunaan dalam jangka panjang, karena penggunaan masih cenderung dipengaruhi oleh promo dan insentif sesaat. Kondisi ini menunjukkan adanya kesenjangan antara adopsi awal dan niat berkelanjutan penggunaan, sehingga penting untuk mengkaji faktor-faktor yang mempengaruhi keberlanjutan penggunaan E-Wallet. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi niat berkelanjutan penggunaan E-Wallet serta menguji peran kegunaan yang dirasakan sebagai variabel mediasi pada Generasi Z. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 200 responden mahasiswa pengguna E-Wallet yang dipilih menggunakan teknik convenience sampling. Pengumpulan data dilakukan melalui kuesioner dan dianalisis menggunakan metode Structural Equation Modeling (SEM) dengan perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan bahwa kemudahan penggunaan, kegunaan yang dirasakan, dan reward berpengaruh positif terhadap niat berkelanjutan penggunaan E-Wallet. Kemudahan penggunaan dan kenikmatan yang dirasakan berpengaruh tidak langsung melalui kegunaan yang dirasakan, sedangkan reward berpengaruh langsung tanpa dimediasi. Temuan ini menunjukkan bahwa niat berkelanjutan penggunaan E-Wallet pada Generasi Z lebih dipengaruhi oleh kemudahan, manfaat praktis, dan insentif instan. A B S T R A C TThe rapid growth in the use of E-Wallets among Generation Z has not been fully accompanied by consistent long-term use, as usage still tends to be influenced by temporary promotions and incentives. This condition indicates a gap between initial adoption and the intention to continue using E-Wallets, making it important to examine the factors that influence the sustainability of E-Wallet usage. This study aims to analyze the factors that influence the intention to continue using E-Wallets and to examine the role of perceived usefulness as a mediating variable among Generation Z. This study uses a quantitative approach with a sample of 200 student respondents who are E-Wallet users, selected using convenience sampling. Data collection was conducted through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 3 software. The results showed that ease of use, perceived usefulness, and rewards had a positive effect on the intention to continue using E-Wallets. Ease of use and perceived enjoyment have an indirect effect through perceived usefulness, while rewards have a direct effect without mediation. These findings indicate that the intention to continue using E-Wallet among Generation Z is more influenced by ease of use, practical benefits, and instant incentives.
Co-Authors Agustina, Nanda Aldi Prasetyo, Rio Ani Kusbandiyah Attamimi, Zeehan Fuad Az-Zahrah Desuke Putri, Afra Azalia Azzahra , Milcha Bima Cinintya Pratama Chotimah, Iis Ismatul Christina Tri Setyorini Dian Saputra, Rifqi Dion Romodon Dirgantari, Novi Edi Joko Setyadi Eka Setyaningsih Eko Hariyanto Eli Susanti Endiyono Fadila Putri, Ayun Faiz, Deva Nailul Fakhruddin , Iwan Fayiz Barokah, Mohammad Fikri Arrafi, Muhammad Fitriati, Azmi Flamboyan , Retno Fukui, Masanori Gista Rismayani Hadi Pramono Handayani, Erna Hardiyanto Wibowo, Hardiyanto Hidayah, Astika Nurul Ikram Zakaria, Mohamad Inayati, Nur Isna Iwan Fakhruddin Iwan Fakhruddin Joko Purwanto Laily Nurlina Lestari, Lia Maharani, Nensya Martantila, Afrisqi Maula, Kholida Atiyatul Mukaromah, Safitri Nur Aini, Roziana Nur'aini, Annisa Egi Pandansari, Tiara Pramurindra, Rezky Prayoga, Ogun Rahmawati, Ika Yustina Ramadani, Hikmah Amalia Ramadhani, Alfina Nur Ramadhani, Satriya Rangga, Tegar Dwi Rezky Pramurindra Roshaliya, Defi Santoso, Slamet Eko Budi Selavi, Aldena Shofiyatun, Yeni Siti Khodijah Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika SURYO Budi Santoso Tahara, Helena Ali Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Wanda Nugroho Yanuarto, Wanda Wiliyanti, Juni Zakaria, Mohamad Ikram