Article Per Year (5 Year)
p-Index From 2021 - 2026
2.795
P-Index
This Author published in this journals
All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Barelang Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Azmiana, Risca
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
FINANCIAL LITERACY, SELF EFFICACY, DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR UMKM DENGAN GENDER VARIABEL MODERASI Hikmah, Hikmah; Azmiana, Risca
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 9 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i9.2023.4461-4470

Abstract

Attaining effective financial management behavior necessitates possessing the awareness, knowledge, competencies, attitudes, and actions essential for making prudent financial choices. In the context of gender's moderating influence, this research aimed to determine the influence of financial literacy, self-efficacy, and attitudes on the financial management behavior of micro, small, and medium-sized enterprise (MSME) participants. The study employed associative research methodologies and utilized a survey questionnaire for data collection. The research sample comprised 204 participants, determined using the Jacob Cohen formula. The primary instrument employed in the study was a questionnaire. The data were analyzed using the Partial Least Squares (PLS) technique within the Structural Equation Modeling (SEM) framework. The results revealed that Financial Literacy positively and significantly impacts the financial management behavior of MSME participants, alongside Self-Efficacy and Financial attitude, both of which also exerted positive and significant influences on the financial management behavior of these individuals. Additionally, gender exhibited a notable and meaningful impact, serving as a moderator in the relationship between Financial Literacy and the financial management behavior of MSME participants.
PENGARUH E-PAYMENT, E-COMMERCE, DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA UMKM KOTA BATAM Huang, Maries; Azmiana, Risca
SCIENTIA JOURNAL Vol 7 No 6 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i6.10236

Abstract

This study examines the influence of e-payment, e-commerce, and accounting knowledge on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. Data were collected through online questionnaires and direct interactions with 241 MSMEs located in the Bengkong and Lubuk Baja sub districts, as registered with the Cooperative Office of Batam City. From this population, 150 respondents were selected using the Slovin formula with a 5% margin of error to represent the sample. The data analysis was carried out using statistical methods, including descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing, processed using SPSS version 29. The results of the study indicate that e-payment, e-commerce, and accounting knowledge significantly influence the performance of MSMEs in Batam City. The conclusion based on the research findings confirms that H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted.
PENGARUH KEPERCAYAAN PADA PEMERINTAH, MORALITAS PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK UMKM DI KOTA BATAM Yang, Vincent; Azmiana, Risca
SCIENTIA JOURNAL Vol 7 No 6 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i6.10275

Abstract

This study was conducted to determine the factors that influence Tax Compliance among MSMEs in Batam City. These factors include Trust in Government, Tax Morality, and Tax Socialization. This study used a quantitative approach, with primary data obtained using questionnaires. The research population consists of MSMEs located in Lubuk Baja District and Bengkong District, totaling 237, with a sample size of 149 MSMEs, determined using the Slovin formula with a 5% error rate. This study employs Probability Sampling techniques using Random Sampling methods. The research methods include Descriptive Analysis, Instrument Testing, Classical Assumption Testing, Multiple Linear Regression Testing, and Hypothesis Testing, which were conducted using SPSS version 25. The research findings conclude that Trust in the Government, Tax Morality, and Tax Socialization simultaneously have a significant impact on MSMEs Tax Compliance in Batam City. Among these, Trust in the Government and Tax Morality significantly influence MSMEs Tax Compliance in Batam City. Meanwhile, Tax Socialization does not significantly influence MSMEs Tax Compliance in Batam City. It is concluded that H1 is accepted, H2 is accepted, H3 is rejected, and H4 is accepted.
ANALISIS PENGARUH PENGELOLAAN KEUANGAN, PENGGUNAAN FINTECH DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA ZALUKHU, AGUSLINA; Azmiana, Risca
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10425

Abstract

This study aims to analyze the effect of financial management, the use of fintech, and financial literacy on business performance in MSMEs in Batu Aji District, Batam City. The background of this research is based on the strategic role of MSMEs in the national economy, but they still face various obstacles in financial management, utilization of financial technology, and low levels of financial literacy. This research uses a quantitative method with a sample size of 131 respondents taken using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, financial management, use of fintech, and financial literacy had a positive and significant effect on business performance. Simultaneously, these three independent variables also have a significant effect on MSME business performance. These findings indicate the importance of improving financial management skills, fintech utilization, and financial literacy in improving the competitiveness and sustainability of MSME businesses in Batu Aji sub-district.
Improving The Implementation Of Online-Based Accounting, Taxation And Marketing In Micro, Small And Medium Enterprises, Anek Milan Endez Mbak Tik Efriyenty, Dian; Hikmah, Hikmah; Prima , Argo Putra; Poniman, Poniman; Wasiman, Wasiman; Azmiana, Risca
Jurnal Pengabdian Cendikia Nusantara Vol 3 No 2 (2025): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70104/pcn.v3i2.143

Abstract

Kegiatan pengabdian yang terdiri dari Pencatatan Secara Akuntansi dan Peningkatan Pemasaran Kepada UMKM Aneka Cemilan Endez Mbak Tik. Peramsalahan yang dihadapi adalah kurang memahami laporan keuangan sesuai standar UKM dan belum ada media pemasaran berbasis digital. Kekurangan ini menyebabkan UMKM kesulitan untuk menyusun laporan keuangan yang sesuai UMKM dan menghitung kewajiban perpajakannya serta memasarkan produknya menggunakan media digital. Tindakan pembinaan ini dilakukan dengan mengelola laporan keuangan salah satunya dengan standar keuangan. Selanjutnya kegiatan itu dengan mengumpulkan dokumen fisik untuk dikelola dan mempromosikan produk usaha. Salah satu memasarkan produk dengan digital dapat dikenal orang serta dapat menyusun laporan keuangan yang sesuai dan melaporkn pajak usaha. Tujuan dari pembinaan UMKM ini adalah Mbak Tik dapat menggunakan aplikasi akuntansi dan dapat menggunakan media pemasaran untuk memasarkan produknya serta bisa mengaplikasikan sistem pelaporan pajak UMKM. Hasil dari kegiatan pengabdian UKM sudah mulai beradaptasi pembukuan MYOB, pelaporan pajak dan pemasaran produk berbasis digital dalam kegiatan usaha.
THE INFLUENCE OF DIGITAL LITERACY AND ENTREPRENEURIAL ORIENTATION ON BUSINESS DECISION MAKING AMONG DIGITAL MSMES IN BATAM CITY Haldy, Muhammad; Hikmah, Hikmah; Azmiana, Risca
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 14 No 1 (2025): Volume 14 Nomor 1 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v14i1.10983

Abstract

The rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt their business activities, particularly in the process of business decision-making. Digital literacy and entrepreneurial orientation are important factors that influence the quality of business decisions in digital MSMEs. This study aims to analyze the effect of digital literacy and entrepreneurial orientation on business decision-making among digital MSMEs in Batu Aji District. This research employs a quantitative approach using a survey method involving 100 digital MSME owners as research respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. The results indicate that digital literacy has a positive and significant effect on business decision-making. Entrepreneurial orientation also has a positive and significant effect on business decision-making. Simultaneously, digital literacy and entrepreneurial orientation significantly influence business decision-making among digital MSMEs in Batu Aji District. These findings suggest that improving digital literacy and strengthening entrepreneurial orientation play a crucial role in supporting more effective and strategic business decision-making. This study is expected to provide insights for MSME actors and policymakers in formulating strategies and programs for the development of digital MSMEs at the district level.
Pengaruh Financial Knowledge, Financial Attitude, dan Self-Control terhadap Financial Management Behavior Mahasiswa di Kota Batam Winny, Winny; Azmiana, Risca
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11375

Abstract

Financial management behavior reflects an individual's ability to manage personal finances through planning, monitoring, and evaluating the use of funds. For students, this skill is very important because they begin to manage their finances independently with limited income. This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on the financial management behavior of accounting students in Batam City.The method used is a quantitative approach with primary data from a structured questionnaire, analyzed through multiple linear regression. The results show that financial knowledge has a significant effect, so students with a good understanding are more effective at managing their finances. Financial attitudes are also significant, where positive attitudes encourage better planning and control.In addition, self-control has a significant effect because it helps regulate spending and maintain consistency in financial plans. Overall, these three variables are proven to significantly influence students' financial management behavior.
Pengaruh Sistem Informasi Akuntansi, Pengetahuan Akuntansi, dan Payment Gateway Terhadap Kinerja UMKM di Kota Batam Chin Chay, Jimmy , Chang; Azmiana, Risca
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i10.2073

Abstract

Penelitian ini dilakukan untuk menguji Sistem Informasi Akuntansi, Pengetahuan Akuntansi, dan Payment Gateway yang mempengaruhi Kinerja UMKM di Kota Batam. Metode yang diterapkan dalam penelitian ini adalah pendekatan kuantitatif, dengan perolehan data primer yang dilakukan melalui penyebaran kuesioner kepada responden. Populasi pada penelitian ini berjumlah 2.290 Usaha Mikro Kecil dan Menengah. Sampel yang diambil dalam penelitian ini secara non-probability sampling, yaitu dilakukan pengambilan sampel yang dipilih tidak secara acak. Pengambil sampel menggunakan jenis purposive sampling, yaitu berdasarkan pada kriteria yang diinginkan terkhusus di 2 kecamatan, yaitu Kecamatan Batu Ampar, dan Lubuk Baja sebanyak 128 responden yang ditentukan menggunakan rumus slovin dengan tingkat kesalahan 5%. Teknik pengujian data dalam penelitian ini meliputi analisis deskriptif, uji instrumen, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS versi 31 dalam mengolah data. Hasil dari penelitian ini menyatakan bahwa Sistem Informasi Akuntansi, Pengetahuan Akuntansi, dan Payment Gateway secara simultan berpengaruh positif dan signifikan terhadap Kinerja UMKM di Kota Batam. Kesimpulan berdasarkan hasil penelitian menunjukkan bahwa H1, H2, dan H3 diterima.
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, dan Digitalisasi Dalam Meningkatkan Kinerja UMKM di Kota Batam Tan, Elissa; Azmiana, Risca
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i10.2080

Abstract

Tujuan dari penelitian ini untuk mengetahui Sistem Informasi Akuntansi, Literasi Keuangan, dan Digitalisasi berpengaruh signifikan dan secara simultan dalam meningkatkan Kinerja UMKM di Kota Batam. Penelitian ini menggunakan menggunakan desain penelitian kuantitatif. Populasi dari penelitian ini terdapat 2.290 unit usaha yang terdaftar oleh data Dinas Koperasi dan Usaha Mikro Kota Batam, dengan teknik purposive sampling. Sampel pada penelitian ini dihitung menggunakan rumus slovin dan memperoleh sampel sebanyak 194 responden untuk penelitian ini. Data dikumpulkan melalui penyebaran kuesioner melalui google form yang mengukur sistem informasi akuntansi, literasi keuangan, digitalisasi dan kinerja UMKM. Analisis data menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa: Sistem Informasi Akuntansi berpengaruh signifikan dalam meningkatkan kinerja UMKM, Literasi Keuangan berpengaruh signifikan dalam meningkatkan kinerja UMKM, Digitalisasi berpengaruh signifikan dalam meningkatkan kinerja UMKM, dan sistem informasi akuntansi, literasi keuangan, dan digitalisasi secara simultan memiliki pengaruh signifikan dalam meningkatkan kinerja UMKM di Kota Batam.
Co-Authors Berry Chin Chay, Jimmy , Chang Efriyenti, Dian Efriyenty, Dian Haldy, Muhammad Hikmah Hikmah Huang, Maries L. Tobing, Vargo Christian MARTUA YEHEZKIEL LUMBAN TOBING, RIDHO Mulawarman Poniman Poniman Prima , Argo Putra Prima, Argo Putra Rustam, Triana Ananda Simatupang, Eva Malina Tan, Elissa Tobing , Vargo Christian L. Wangdra, Ronald Wasiman, Wasiman Winny, Winny Yang, Vincent Yuliani, Dwi Erna ZALUKHU, AGUSLINA