Claim Missing Document
Check
Articles

Found 16 Documents
Search

E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya Maylisa, Azizah Firdausy; Muhdor, Ali; Rahman, Arief; Sanusi, Ruchan; Fauziah, Dien Ajeng
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.999

Abstract

The expansion of small and medium-sized enterprises (SMEs) has played a crucial role in driving Indonesia's economic development, including the financial performance of the SMEs themselves, particularly those in Surabaya that utilize e-commerce/online retail platforms like Shopee. The objective of this research is to examine the effects of e-commerce, Systems for managing information in the field of accounting, and the integration of financial services, both partially and simultaneously, regarding the economic outcomes of small and medium-sized enterprises utilizing the Shopee platform in Surabaya. The results from the partial test indicate that e-commerce significantly enhances financial performance, as evidenced by a significance value of 0.003. The variable of the accounting information system also exerts a notable positive influence on financial performance, with a significance value of 0.021. Financial inclusion demonstrates a profound effect on financial performance, with a p-value of 0.000, indicating high statistical significance. These results highlight the significant impact of the three variables in enhancing the financial outcomes of SMEs on Shopee in Surabaya, and the consequences of this can serve as a foundation for crafting policies that foster the growth of SMEs in the digital age.
Digitalisasi Perpajakan, Kinerja UMKM, dan Kepatuhan Wajib Pajak UMKM Prayogi, Yoga Adi; Sanusi, Ruchan; Fauziah, Dien Ajeng
Indonesian Journal of Management Science Vol. 4 No. 1: Juni 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i1.616

Abstract

Penelitian ini menganalisis pengaruh digitalisasi perpajakan terhadap kinerja UMKM dan kepatuhan wajib pajak UMKM. Digitalisasi perpajakan merupakan salah satu bentuk transformasi pemanfaatan teknologi, yang sebelumnya lebih banyak dilakukan secara manual. Digitalisasi perpajakan saat ini masih terus berkembang. Meski demikian, keberadaannya diharapkan mampu menciptakan efektivitas dan efisiensi di dalam mendukung kinerja UMKM, sekaligus memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak UMKM. Penelitian ini menggunakan teknik convenience sampling, dan memperoleh 50 sampel responden UMKM di Surabaya. Adapun kriteria responden adalah wajib pajak UMKM di Surabaya yang telah beroperasi minimal satu tahun, dan memiliki akses ke sistem digital perpajakan. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis regresi berganda tersebut, diperoleh Kesimpulan bahwa: (1) digitalisasi perpajakan berpengaruh terhadap kinerja UMKM, (2) digitalisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. Hasil ini mengindikasikan pentingnya peran digitalisasi perpajakan, khususnya di kalangan para pelaku usaha, dalam mendukung kinerja UMKM dan kepatuhan wajib pajak UMKM.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Sunscreen Azarine di Toko Beauty Is You Ivanka, Tiara; Rapitasi, Diana; Sanusi, Ruchan
Benchmark Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/benchmark.v6i1.696

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, harga, dan promosi terhadap keputusan pembelian sunscreen Azarine di Toko Beauty Is You Krian. Latar  belakang penelitian ini didasarkan pada pentingnya faktor kualitas produk, harga yang  kompetitif, dan strategi promosi dalam memengaruhi preferensi konsumen, terutama  dalam kategori produk perawatan kulit. Metode penelitian yang digunakan adalah metode  kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang  disebarkan kepada 96 responden yang merupakan konsumen Toko Beauty Is You Krian. Teknik analisis data yang digunakan adalah regresi linier berganda untuk mengetahui pengaruh simultan dan parsial dari variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa kualitas produk, harga, dan promosi secara simultan berpengaruh signifikan terhadap keputusan pembelian sunscreen Azarine. Promosi memiliki pengaruh paling dominan dibandingkan dengan variabel lainnya, diikuti oleh kualitas produk dan harga. Implikasi penelitian ini mengindikasikan bahwa produsen dan pengelola Toko Beauty Is You Krian perlu melaksanakan strategi promosi yang lebih efektif dan meningkatkan kualitas produk untuk meningkatkan minat beli konsumen. Penelitian ini juga memberikan wawasan bagi pengembangan strategi pemasaran produk perawatan kulit di pasar lokal.
Transformative Justice Through Social Engineering: Analyzing the Role of Legislation in Supporting the Rehabilitation of Drug Addicts to Become Productive Members of Society Widoyoko, Wredha Danang; Ngaisah, Siti; Haryono, Haryono; Rahmawati, Diah Ayu; Sanusi, Ruchan
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1555

Abstract

The research investigates law's role in promoting transformative justice through social engineering, focusing on rehabilitation and reintegration processes of drug addicts into society. This study applies a normative-juridical approach to evaluate Indonesia's legal frameworks for their effectiveness in handling addiction as a public health issue. Comparative analyses with international models, such as the decriminalization in Portugal and harm reduction policies in the Netherlands, show what a change of heart in legal philosophy might achieve. The findings put forward the majors lacuna in the present legislation: undue punitive, lack of supportive infrastructure, and stigma among society. Recommendations offered by the study go on to include legislative reform for rehabilitation, supportive infrastructure development, public-private partnership for effective reintegration. This paper advocates for a compassionate justice system that embeds transformative justice principles into legal frameworks, promoting societal productivity and inclusivity.
The Intersection of Social Engineering and Rehabilitation Law: Evaluating the Effectiveness of Law Reform for Drug Addicts in Indonesia Ngaisah, Siti; Widoyoko, Wredha Danang; Haryono, Haryono; Rahmawati, Diah Ayu; Sanusi, Ruchan
West Science Social and Humanities Studies Vol. 2 No. 11 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i11.1473

Abstract

This study examines the intersection of social engineering and rehabilitation law in Indonesia, focusing on the effectiveness of legislative reforms addressing drug addiction. By employing a juridical analysis of legislation, the research evaluates the alignment of Indonesia’s Narcotics Law with social engineering principles aimed at shifting societal perceptions of addiction from punitive to rehabilitative. Findings reveal significant challenges, including limited institutional capacity, societal stigma, and inconsistencies in law enforcement, which undermine the intended outcomes of rehabilitation laws. Comparative insights from global best practices underscore the need for integrated and well-resourced strategies to enhance the effectiveness of rehabilitation-focused legal frameworks. Recommendations are proposed to address these challenges through legislative revisions, institutional strengthening, and public awareness campaigns.
Transformative Justice Through Social Engineering: Analyzing the Role of Legislation in Supporting the Rehabilitation of Drug Addicts to Become Productive Members of Society Widoyoko, Wredha Danang; Ngaisah, Siti; Haryono, Haryono; Rahmawati, Diah Ayu; Sanusi, Ruchan
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1555

Abstract

The research investigates law's role in promoting transformative justice through social engineering, focusing on rehabilitation and reintegration processes of drug addicts into society. This study applies a normative-juridical approach to evaluate Indonesia's legal frameworks for their effectiveness in handling addiction as a public health issue. Comparative analyses with international models, such as the decriminalization in Portugal and harm reduction policies in the Netherlands, show what a change of heart in legal philosophy might achieve. The findings put forward the majors lacuna in the present legislation: undue punitive, lack of supportive infrastructure, and stigma among society. Recommendations offered by the study go on to include legislative reform for rehabilitation, supportive infrastructure development, public-private partnership for effective reintegration. This paper advocates for a compassionate justice system that embeds transformative justice principles into legal frameworks, promoting societal productivity and inclusivity.