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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmiah Akuntansi dan Humanika Jurnal Widya Manajemen & Akuntansi Jurnal Manajemen dan Keuangan Jurnal Akuntansi Multiparadigma Jurnal Dinamika Hukum JEA17: Jurnal Ekonomi Akuntansi Jurnal Dimensi AKRUAL: Jurnal Akuntansi QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Madani Jurnal Politik dan Sosial Kemasyarakatan Jurnal Ilmu Manajemen (JIMMU) JTP - Jurnal Teknologi Pendidikan Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal Jurnal Manajemen dan Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ekonomi dan Bisnis Indonesia Dinasti International Journal of Management Science Jurnal ABDINUS : Jurnal Pengabdian Nusantara ASAWIKA: Media Sosialisasi Abdimas Widya Karya Jurnal Abdi Insani Majalah Ilmiah Dian Ilmu International Journal of Social Science Jurnal Manajemen dan Bisnis Jurnal Media Informatika JCA (Jurnal Cendekia Akuntansi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Minfo Polgan (JMP) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi International Journal of Social Science, Education, Communication and Economics Jurnal Tren Bisnis Global Jurnal Karya Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Education and Digital Learning (IJEDL) Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Economics, Management and Accounting Mount Hope Global Economic Journal International Journal Multidisciplinary Journal Of Economic Sciences (Ekuisci) Global Management: International Journal of Management Science and Entrepreneurship
Nur Sayidah
Universitas Dr. Soetomo
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Faktor Penggunaan E-Commerce Terhadap Pengambilan Keputusan melalui Perilaku Konsumen (Kajian Studi Literatur Review) Ade Caswito; Nur Sayidah; Sri Utami Adi
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13451

Abstract

Penggunaan e-commerce telah menjadi fenomena signifikan dalam konteks perdagangan modern, yang mengubah paradigma konsumen dan cara pengambilan keputusan mereka. Kajian literatur ini bertujuan untuk menyelidiki faktor-faktor yang memengaruhi pengambilan keputusan konsumen melalui perilaku dalam menggunakan e-commerce. Pendekatan studi literatur dilakukan untuk menganalisis penelitian-penelitian terkait dan mengidentifikasi tren serta temuan kunci dalam domain ini. kajian literatur membahas peran penting kepercayaan konsumen terhadap keamanan transaksi online dalam membentuk perilaku pengambilan keputusan. Penelitian sebelumnya menyoroti kepercayaan, minat konsumen untuk bertransaksi melalui platform e-commerce. Selanjutnya, ketersediaan informasi produk, Kualitas layanan dan membentuk persepsi positif konsumen untuk mempengaruhi keputusan mereka. Selain itu, faktor-faktor psikologis, nilai dan kepuasan konsumen, preferensi konsumen terhadap e-commerce. Hasil kajian literatur ini memberikan landasan untuk memahami dinamika kompleks antara faktor-faktor tersebut dan perilaku konsumen dalam konteks e-commerce. Penelitian ini juga memberikan arah bagi penelitian lanjutan guna menggali lebih dalam aspek-aspek baru yang mungkin muncul seiring perkembangan e-commerce.
THE EFFECT OF PENTAGON FRAUD ON POTENTIAL FRAUD IN FINANCIAL STATEMENTS IN STATE-OWNED ENTERPRISES LISTED ON THE STOCK EXCHANGE IN INDONESIA Septian Dwi Putranto; Nur Sayidah
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i2.133106

Abstract

This study aims to analyze the factors that can detect the existence of fraud in financial statements. The focus of this research is to evaluate the impact of the pentagon fraud variables, namely pressure, opportunity, rationalization, competence, and arrogance, on financial statement fraud. The research object in this study was state-owned companies listed on the Indonesia Stock Exchange for the period of 2022 to 2024. The total sample in this study consisted of 19 companies, selected using the purposive sampling technique. Pressure was proxied by financial stability, financial targets, and external pressures, while competence was proxied by ineffective supervision. Rationalization was proxied by changes in auditors and audit opinions, competence was also proxied by changes in the board of directors, and arrogance was proxied by the frequency of CEO changes. The results of this study show that financial targets and changes in auditors have an impact on financial statement fraud, while financial stability, external pressures, ineffective supervision, audit opinions, changes in directors, and frequency of CEO changes have no effect on financial statement fraud.
PENERAPAN TEKNOLOGI DRY ROOM INFRARED DAN INOVASI CANTING CAP UNTUK MENGEMBANGKAN BISNIS BATIK DAN SONGKOK BATIK DI DESA REK KERREK PAMEKASAN Nur Sayidah; Siti Marwiyah; Liosten Rianna Roosida Ully Tampubolon; Muharrom Muharrom; Septian Dwi Putranto; Puput Maya Sari; Nurul Leny Setiana; Zulfatun Naimah
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3058

Abstract

The drying of batik songkok raw materials in Rek Kerrek Village, Pamekasan Regency, is done by relying on sunlight. The time required is 3 days. When the weather is cloudy and rainy, the drying time is longer, namely 1 week and the batik color is dull. The batik process is still conventional with canting which is hand-drawn and motifs that rely on ancestral heritage. The process of batik with manual canting takes 2-3 days to 1 month per sheet. The problems faced are the long time for processing and drying batik so that production capacity, expensive batik prices and the competitiveness of batik products are still low. The objective of the PDB program is to provide technological innovations in the form of an infrared dry room drying machine to speed up the drying time of batik and an innovation in canting caps to speed up the batik processing time. This innovation increases production capacity, sales volume, and the competitiveness of batik products. The methods used are training, mentoring and practice of technological innovations for partners. The results of the program are: 1) the infrared dry room drying machine (partner-1) and the innovation in canting caps (partner-2) increase production capacity and quality, sales volume and the competitiveness of batik products. The infrared dry room dryer speeds up drying time to approximately 90 minutes. The batik process using a canting cap simplifies the process and reduces the completion time to 3 hours.
MEMBANGUN KETANGGUHAN KOMUNITAS MELALUI DASAWISMA SIAGA BENCANA DI DESA BUNGURASIH KECAMATAN WARU KABUPATEN SIDOARJO Hendro Wardhono; Priyanto Priyanto; Nur Sayidah; Siti Marwiyah
Madani: Jurnal Politik dan Sosial Kemasyarakatan Vol. 14 No. 2 (2022): MADANI : Jurnal Politik dan Sosial Kemasyarakatan
Publisher : Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/madani.v14i02.3376

Abstract

Women as part of society are often 'made' more vulnerable to disasters, through the social roles they develop. Women have less access to resources, for example: social networks and influence, transportation, information, skills (including literacy), control of natural and economic resources, individual mobility, security of housing and work, guarantees of freedom from violence, and ownership of control over decision making. In fact, they are all important in disaster management programs or activities. In essence, women and men respond differently to crisis or disaster situations. In an effort to fight violence, survive and help those who are their dependents, women and men will take different actions. This may be obvious, but experience to date has shown that the gender aspect of a crisis or disaster is often overlooked and not visible when planning interventions. Furthermore, Dasa Wisma is very useful for empowering and increasing the capacity of its members in dealing with disasters in their homes. The Dasa Wisma group and its network have spread to all corners of Indonesia through the PKK (Family Welfare Education) program, which is a very strategic social capital. It is necessary to increase the participation of women in disaster management, so that the coverage of protection for families will be more optimal.
Pengaruh Strategi Green Marketing Mix terhadap Keputusan Pembelian Produk Aqua Muhammad Helmi Sodiq; Nur Sayidah; Sutarmin Sutarmin
JURNAL DIMENSI Vol 15, No 2 (2026): Jurnal Dimensi (July 2026)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v15i2.9453

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green product, green price, green place, dan green promotion baik secara parsial maupun simultan terhadap keputusan pembelian produk Aqua. Penelitian ini dilatarbelakangi oleh fenomena menurunnya pangsa pasar Aqua dari 62,50% pada 2021 menjadi 46,90% pada 2024, di tengah posisinya yang justru tetap menjadi merek air minum dalam kemasan paling diingat konsumen sebagai produk ramah lingkungan menurut survei Katadata Insight Center. Kesenjangan antara citra hijau yang kuat dan tren pangsa pasar yang menurun ini menimbulkan pertanyaan mengenai efektivitas penerapan strategi green marketing mix Aqua dalam memengaruhi keputusan pembelian konsumen secara nyata. Penelitian menggunakan pendekatan kuantitatif dengan desain asosiatif kausal, melibatkan sampel sebanyak 134 responden yang ditentukan melalui teknik purposive sampling dengan kriteria berusia minimal 17 tahun dan pernah membeli serta mengonsumsi produk Aqua. Data dikumpulkan melalui kuesioner berskala Likert lima poin dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa green product, green price, green place, dan green promotion masing-masing berpengaruh signifikan secara parsial terhadap keputusan pembelian, dengan green promotion sebagai variabel paling dominan. Secara simultan, keempat variabel tersebut juga terbukti berpengaruh signifikan terhadap keputusan pembelian, dengan kontribusi sebesar 81,0% terhadap variasi keputusan pembelian. Temuan ini mengindikasikan bahwa strategi green marketing mix Aqua telah efektif memengaruhi keputusan pembelian pada level konsumen individu, sehingga penurunan pangsa pasar kemungkinan lebih disebabkan oleh faktor eksternal di luar model penelitian ini, seperti agresivitas ekspansi pesaing.
PERAN RELAWAN PAJAK SEBAGAI WUJUD PARTISIPASI PEMUDA DALAM MENDUKUNG PENERIMAAN NEGARA Vivi Ambarwati; Nur Sayidah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7775

Abstract

Penelitian ini bertujuan menganalisis peran Program Relawan Pajak sebagai bentuk partisipasi pemuda dalam mendukung penerimaan negara melalui peningkatan literasi pajak, kesadaran perpajakan, dan kepatuhan wajib pajak. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus di KPP Pratama Surabaya Pabean Cantian. Data diperoleh melalui Focus Group Discussion (FGD), wawancara mendalam, observasi, dan dokumentasi yang melibatkan relawan pajak, wajib pajak, akademisi, pegawai Direktorat Jenderal Pajak (DJP), dan konsultan pajak. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Program Relawan Pajak berperan sebagai educational facilitators, tax assistants, dan community intermediaries dalam membantu wajib pajak memahami prosedur perpajakan, menggunakan Coretax, serta memenuhi kewajiban pelaporan Surat Pemberitahuan (SPT) Tahunan. Pendampingan yang diberikan terbukti meningkatkan literasi pajak, menumbuhkan kesadaran perpajakan, serta mendorong kepatuhan wajib pajak. Temuan ini menunjukkan bahwa keterlibatan pemuda melalui Program Relawan Pajak memberikan kontribusi nyata dalam meningkatkan kualitas pelayanan perpajakan dan mendukung terbentuknya budaya sadar pajak (tax culture). Oleh karena itu, penguatan kapasitas relawan, kolaborasi antara DJP dan perguruan tinggi, serta evaluasi program secara berkelanjutan diperlukan untuk mengoptimalkan pelaksanaan Program Relawan Pajak.
Co-Authors Ade Caswito Adi, Sri Utami Ahmad Taufiq Albab, Eric Ulul Alvy Mulyaningtyas Aminullah Aminullah Aminullah Assagaf Aminullah Assagaf Aminullah Assagaf Anjangsari Khaida Asaro Arida Azka Nurina Ichwan Aries Widya Gunawan Arifin Sirfefa Awan Indrawan Brilliant Handyman Manalu Budianto, Suhartawan Candra Ginting Dewi Mumpuni Alfi Hidayati Dhiny Nur Halifah Elpi Nainggolan Elvie Maria Fitriyani, Ika G. Gunawan Gibson Manalu Handayani, Alberta Esti Haryadi, Wahyu Hendro Wardhono Ida Keriahenta Silalahi Iswandono, Joko Jhosua Soputra Kusmiwati Kusmiwati Kusumawati, Arum Pratiwi Liosten Rianna Roosida Ully Tampubolon Listyaningsih Listyaningsih Listyawati, Liling Mandasari, Suryanti Moch Sabdan Adji Syahputra Muhammad Helmi Sodiq Muharrom Muharrom Muharrom, Muharrom Mulyaningtyas, Alvy Nelvika Darlia Nova Adhitya Ananda Nur Hayati Nuril Huda Nurul Leny Setiana Nurul Qomariah Nuurjannah, Dewi Priyanto Priyanto Puput Maya Sari Puspitasari, Rima Dwi Puspitasari, Rima Dwi Rahmadanti Rahmadanti Riza Wahyu Utami Rosi , Fathur Rudianto, Setiawan Eko Satriyanto, Muhammad Dwi Septian Dwi Putranto Septian Dwi Putranto Siti Marwiyah Siti Marwiyah Siti Marwiyah Slamet Riyadi Soares, Yohanes Soetjipto, Ken Sabardiman SRI HANDINI Sri Lestari, Damajanti Sri Utami Adi SRI UTAMI ADY Sucipto Sukesi . Supratikto Supratikto Suprijati, Jajuk Supriyanto Supriyanto Sutarmin Sutarmin, Sutarmin Syaifu Umar Achmadi Tampubolon, Liosten R. R. Ully Tampubolon, Liosten Rianna Roosida Ully Titin Irawati Tyas, Alvy Mulyaning Usman Jayadi Vivi Ambarwati Vivin Andriani Wahyu Fajar Setiawan Wibiksono, Tomy Winedar, Mustika Wulan, Dinda Ajeng Setya Zulfatun Naimah Zuraidah, Safrin