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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Alamtana Jurnal Ekonomi, Manajemen, Akuntansi Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Yahya, Adibah
Univeristas Pelita Bangsa, Bekasi, Indonesia
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KELENGKAPAN WEBSITE, TRANSPARANSI LAPORAN KEUANGAN TERHADAP KEPUASAN MASYARAKAT RSUD DR. CHASBULLAH ABDULMADJID KOTA BEKASI Kamela, Hurian; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah; Jatmika, Windy
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.20861

Abstract

Penelitian ini adalah untuk mempelajari bagaimana kepuasan masyarakat RSUD dr. Chasbullah Abdulmadjid Kota Bekasi dipengaruhi oleh kelengkapan website dan transparansi laporan keuangan. Berdasarkan penelitian ini, pendekatan kuantitatif digunakan bersama dengan survei. Penelitian ini melibatkan 122 orang yang merupakan masyarakat yang pernah menggunakan layanan rumah sakit. Teknik purposive sampling digunakan, dan kriteria yang diberikan kepada responden adalah masyarakat telah mengakses situs website rumah sakit dan memiliki pengalaman dalam mengakses informasi keuangan rumah sakit. Data dikumpulkan melalui kuesioner yang disebarkan secara online dan luring. Kelengkapan website, transparansi laporan keuangan dan kepuasan masyarakat adalah variabel penelitian. Variabel independen dan dependen diuji hubungannya menggunakan teknik analisis data regresi linear berganda. Hasil penelitian menunjukkan bahwa kelengkapan situs web dan transparansi laporan keuangan berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Hal ini menunjukkan bahwa akses mudah ke informasi tentang pengelolaan keuangan rumah sakit meningkatkan kepercayaan pasien dan kepuasan pasien. Oleh karena itu, rumah sakit disarankan untuk terus meningkatkan fitur situs website untuk meningkatkan layanan dan kepuasan masyarakat.
Peran Inovasi Teknologi Dalam Memediasi Pengaruh Self Efficacy Dan Kompetensi Teknis Untuk Mendorong Technopreneurship Intention Ridwan Muhsoni; Fiqih Maria Rabiatul Hariroh; Adibah Yahya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8046

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran inovasi teknologi sebagai variabel mediasi antara efikasi diri dan kompetensi teknis dalam membentuk niat technopreneurship. Seiring dengan perkembangan pesat era digital, kebutuhan akan tenaga kerja yang memiliki keahlian dan pemahaman mendalam di bidang teknologi informasi semakin meningkat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik sampling jenuh non-probabilitas. Hasil analisis menunjukkan bahwa baik efikasi diri maupun kompetensi teknis berpengaruh signifikan terhadap niat untuk menjadi technopreneur, dimana inovasi teknologi berperan penting dalam memperkuat hubungan antara kedua faktor tersebut.
Modeling Female Users’ Intention to Use Health Apps in Indonesia: UTAUT2 with Risk and Attitude Harisandi, Prasetyo; Yahya, Adibah; Purwanto, Purwanto
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 1 (2025): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i1.54077

Abstract

This study investigates determinants of intention to use mobile health applications, emphasizing the mediating role of attitude toward use. By drawing on UTAUT2 and TAM frameworks, it refines existing models through the lens of risk perception and gendered adoption behavior. Survey data from 187 Indonesian users—predominantly female (84%) and aged 31–40—reveal a distinct pattern: women exhibit stronger affinity for m-health platforms. Performance expectancy emerges as the most potent predictor of both attitude and intention, suggesting that perceived utility significantly shapes user receptivity. In contrast, effort expectancy, hedonic motivation, and price value bear negligible influence, while perceived risk exerts a modest dampening effect—chiefly linked to data security apprehensions. The study thus augments theoretical understanding of behavioral intention by threading attitude and risk into UTAUT2’s fabric. For practitioners, the message is clear: cultivate usability, communicate tangible health benefits, and bolster privacy measures to accelerate adoption among key demographic segments.
THE INFLUENCE OF PRICE, SERVICE QUALITY AND PRODUCT QUALITY ON CUSTOMER SATISFACTION AT BOUQUET.FILI STORE CIKARANG. Firli Nurul Fajri; Prasetyo Harisandi; Yahya, Adibah
Jurnal Industri Kreatif dan Kewirausahaan Vol 8 No 1 (2025): Jurnal Industri Kreatif dan Kewirausahaan JUNE 2025
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v8i1.3036

Abstract

This study aims to analyze the influence of price, service quality, and product quality on customer satisfaction at Store Bouquet.fili in Cikarang. The research is motivated by the increasing trend of gifting bouquets for various celebrations and the high level of competition in the bouquet industry, which requires business owners to deliver both innovation and excellent service. This is a descriptive quantitative research that collected data through questionnaires from 75 respondents who had previously made transactions at Store Bouquet.fili. The data was analyzed using SmartPLS4 through validity and reliability testing, followed by path analysis to determine variable relationships. The results show that price has a positive but not significant effect on customer satisfaction. On the other hand, service quality and product quality both have a positive and significant influence on customer satisfaction. Therefore, it is recommended that Store Bouquet.fili continues to enhance service and product quality as a key strategy to maintain customer loyalty and satisfaction. Future research is advised to include other variables such as promotion or brand image to obtain a more comprehensive understanding.
THE INFLUENCE OF DEMOGRAPHICS, FINANCIAL LITERACY, AND FINANCIAL ATTITUDES ON PENSION FUND PLANNING AS AN INDEPENDENT ENTREPRENEURSHIP STRATEGY Occha Putrie Safira; Yahya, Adibah; Oom Tikaromah
Jurnal Industri Kreatif dan Kewirausahaan Vol 8 No 1 (2025): Jurnal Industri Kreatif dan Kewirausahaan JUNE 2025
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v8i1.3037

Abstract

This study aims to analyze the influence of demographics, financial literacy, and financial attitudes on pension fund management in Cikarang Utara and Serang Baru Districts, Bekasi Regency. A quantitative approach with an associative method was employed, collecting data through closed questionnaires using a 5-point Likert scale. A sample of 60 respondents was obtained through purposive sampling. Data were analyzed using validity, reliability, normality, multicollinearity, heteroscedasticity, multiple regression, F-test, and t-test analyses. The results indicate that demographics, financial literacy, and financial attitudes simultaneously have a significant influence on pension fund management. Partially, age, financial literacy, and financial attitude have significant effects, while gender, education, and income do not. Financial attitude is the most dominant factor in pension fund management is explained by the three independent variables. These findings emphasize the importance of improving financial literacy and developing positive financial attitudes for optimal pension planning.  
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management Yahya, Adibah; Faleri, Nabila Stefany; Nurjanah, Rina; Firasati, Aoliyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2709

Abstract

The objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms. To this end, financial data from industry sectors of food and beverages is employed in panel regression analysis to determine whether current tax expense and deferred tax assets exert a significant influence on earnings management and whether tax planning acts as a moderator in the relationship. The research method uses quantitative descriptive analysis, with sample selection using purposive sampling. The data in this study were from 20 companies in 4 years. The results showed that current tax expense has a negative effect on earnings management, while deferred tax assets have a positive effect on earnings management. Tax planning does not affect earnings management, and cannot be a moderating variable for the effect of current tax expense and deferred tax assets on earnings management. The theoretical and practical implications of the findings of this study are expected to make a significant contribution to the accounting and financial management literature
The Influence of Brand Image and Online Customer Review On Purchasing Decisions In Tokopedia E-Commerce In Bekasi Regency With Buying Interest As A Mediating Variable Subakti, Ade; Yahya, Adibah; Kustiwan, Susan
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 5 (2024): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i5.2771

Abstract

The advancement of the digital technology era supports an increasingly modern way of consumer shopping, this is in accordance with various events that exist in today's society, one of which is offline shopping which has turned into online shopping. The purpose of this study is to create and develop an empirical conceptual model of how brand image and online customer review of purchasing decisions in Tokopedia E-commerce in Bekasi Regency with purchase interest become mediation variables. The results of the analysis concluded that brand image has a positive influence on purchasing decisions. Brand image has a positive influence on buying interest. Online customer reviews have a positive influence on purchasing decisions. Online customer reviews have no effect on buying interest. Buying interest has a positive effect on purchasing decisions. Brand image positively influences purchasing decisions mediated by purchase interest. Online customer reviews have no influence on the buyer's decision.
The Influence Of Managerial Competence And Democratic Leadership Style On School Quality Mediated By School-Based Management In Sukakerta 03 Public Schools Nur Ismail, Ikhwan; Rachman, Taufiq; Yahya, Adibah
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 5 (2024): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i5.3063

Abstract

This study examines the effect of managerial competence and democratic leadership style on school quality, mediated by school-based management at SDN Sukakerta 03. The phenomenon of the problem at hand is the low quality of education in Indonesia, which is reflected in the 2018 PISA survey results. The purpose of this study is to analyze how much influence managerial competence and democratic leadership style have on school quality, taking into account the mediating role of school-based management. The method used is quantitative with path analysis to test the research hypothesis. Data were collected through questionnaires distributed to teachers at SDN Sukakerta 03. The results showed that managerial competence and democratic leadership style have a significant influence on school quality. School-based management was also shown to mediate the relationship between managerial competence and school quality, as well as between democratic leadership style and school quality. However, this mediating effect was not statistically significant. In conclusion, improving managerial competencies and implementing democratic leadership styles can improve school quality, although the mediating role of school-based management needs further attention.
The Influence of Digital Marketing, Promotion and Product Innovation on The Marketing Performance of MSMEs in Cikarang Kartika, Dewi; Windi; Yahya, Adibah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of digital marketing, promotion, and product innovation on marketing performance among MSMEs in the Cikarang region. The research is motivated by the significant growth in the number of MSMEs, which has intensified competition and demands the application of effective marketing strategies. A quantitative associative method was employed, using purposive sampling and data analysis through Structural Equation Modeling (SEM) with the SmartPLS 3.0 software. The results indicate that digital marketing and promotion have a significant influence on marketing performance, whereas product innovation does not show a significant effect. Therefore, MSME actors are advised to enhance the use of digital media and develop more innovative promotional strategies, while also reevaluating product innovation efforts to better align with market needs. The statistical analysis using SmartPLS revealed that digital marketing (t = 2.223, p < 0.05) and promotion (t = 2.326, p < 0.05) significantly affect marketing performance, while product innovation does not (t = 0.205, p = 0.837). The R² value of 0.728 indicates that 72.8% of the variance in marketing performance is explained by the model, suggesting a strong predictive capability. The study also suggests that future research consider additional variables such as product quality, pricing, and customer service to achieve more comprehensive findings.
The Influence of Brand Awareness, Influencers, and Product Quality on Purchase Intention of Skintific Skincare Products on Tiktok Social Media Nisa Zhafira; Prasetyo Harisandi; Yahya, Adibah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of brand awareness, influencers, and product quality on consumer purchase intention towards Skintific skincare products on TikTok social media. The research method used is quantitative with a descriptive approach, and data collection was carried out through questionnaires to Skintific product users. The results of the analysis using SmartPLS showed that the three independent variables had a significant effect on purchase intention, with a path coefficient value for brand awareness of 0.45 (p <0.01), for influencers of 0.35 (p <0.05), and for product quality of 0.40 (p <0.01). The R-Square value of 0.685 indicates that the model built has strong predictive ability, explaining 68.5% of the variance in purchase intention. This study provides policy implications that the integration of effective digital marketing strategies through TikTok by strengthening brand awareness, influencer collaboration, and improving product quality can increase purchasing interest and competitiveness of Skintific products. The contribution of this study not only enriches the literature on digital marketing but also provides practical guidance for marketers in designing more effective strategies.
Co-Authors Achmad, Listrian Indriyani Adi Maryadi Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Andri, Hendri Kartika Aoliyah Firasati Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Azhar Affandy Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Baldah, Nasrun Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Cecep Ramdani Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dika Argiyan Syah Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erlina Widayanti Erna Apriani Eva Gandawati Agustin Faleri, Nabila Stefany Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Hutama, Dhebora Aldha Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Kustiwan, Susan Kusumawati, Hilma Listian Indriyani Achmad Lutfi, Adilista Puspa Aliya Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhammad Farhan Syavaat Muhammad Kosim Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhammad Randika Agusti Syah Putra Muhsoni, Ridwan N. Nurjanah Nando Dada Pratama Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Ismail, Ikhwan Nur Safa’ah Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rusdianzyah, Rully Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Tsaran, Annisa Putri Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa