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All Journal Cakrawala Pendidikan EL-MUHASABA Jurnal Keuangan dan Perbankan Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JRMSI - Jurnal Riset Manajemen Sains Indonesia Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT The Indonesian Journal of Accounting Research International Journal Of Science, Technology & Management (IJSTM) International Journal of Economy, Education and Entrepreneurship (IJE3) Rengganis Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach Social Science Studies International Journal of Humanities Education and Social Sciences International Journal of Social Science, Education, Communication and Economics Journal of Educational Analytics Journal of Finance and Business Digital (JFBD) International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Governors Literacy : International Scientific Journals of Social, Education, Humanities International Journal of Business and Applied Economics (IJBAE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) MILRev: Metro Islamic Law Review Journal of Management and Innovation Entrepreneurship (JMIE) International Journal of Business and Quality Research International Journal of Technology and Education Research International Research Journal of Business Studies IJHABS Global Management: International Journal of Management Science and Entrepreneurship Jurnal Pendidikan dan Sosial Humaniora Brilliant International Journal of Management and Tourism
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Effect of Firm Size on Sales Growth with Capital Structure as An Intervening Variable Kusuma, Shafarina Dewi; Restuningdiah, Nurika; Handayati, Puji
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1131

Abstract

The increasing need for consumer goods can cause the sectors of consumer goods are trying to increase their production activity which is supported by the firm's performance. It gives a signal of the high level of cash flow in the future and as a positive signal to creditors as an indication of the firm's sales growth. The purpose of this research is to test the validity of trade-off theory and resource-based view theory. In addition, this study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study are the sixteen companies for three years and those were tested by using path analysis and uses a quantitative research approach. The results of this study prove that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect. This study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study is sixteen consumer goods sector companies that are listed on the Indonesia Stock Exchange throughout 2016-2018. Sixteen companies were tested using path analysis. The result of this study shows that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect.
The Effect of Entrepreneurship Learning and Mindset Elaboration with Mindset Implementation as a Mediating Variable on Entrepreneurial Confidence of Vocational High School Students in Mojokerto Faizin, Moh; Murwani, F. Danardana; Restuningdiah, Nurika
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12361

Abstract

Entrepreneurship has become an essential pillar of the global economy in the era of globalization and the Industrial Revolution 4.0 because it can reduce local unemployment. In Mojokerto Regency, vocational schools strive to equip students to be ready to work or become entrepreneurs. However, there are still obstacles to building entrepreneurial confidence, especially the need for more support for education, capital, technology, and mentors. This study uses a quantitative approach with Partial Least Squares structural equation modelling (PLS-SEM) to predict and confirm the given hypothesis. This study uses Google Forms to collect data from vocational school students in Mojokerto. The respondents in this study were 201 respondents. The results of this study indicate that entrepreneurial learning and the elaboration of mindsets have a positive and significant effect on entrepreneurial confidence. The higher the Entrepreneurship Learning, the higher the Entrepreneurial Confidence.
The Impact of Intellectual Capital on Financial Performance Before, During, and After The Covid-19 Pandemic Crisis Rahmawati, Tsania; Andayani, Endang Sri; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 2 (2024): December 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i2.355

Abstract

This study aims to investigate the impact of intellectual capital components, namely human capital, structural capital, relational capital, and capital employed on financial performance before, during, and after the COVID-19 pandemic crisis. This study analyzed 829 observation units from 168 non-financial Indonesian companies from 2018-2022. The data were analyzed using panel data regression with the help of EViews 13. The findings showed that in a 5-year period, only RC and CE significantly improve financial performance. However, only CE significantly improve financial performance before, during, and after the COVID-19 pandemic crisis. This indicates that non-financial Indonesian companies rely heavily on physical and financial capital investment in improving financial performance, both in non-crisis and crisis conditions. The findings offer implications for management and investors regarding the importance of optimizing IC investment, especially RC and CE efficiently to achieve high financial performance under uncertain conditions.
The Effect of Entrepreneurship Education on Entrepreneurial Readiness: The Mediating Role of Use of Social Media Ghozali, Mohammad Syukri Ghozali; Ludi Wishnu Wardana; Nurika Restuningdiah
Social Science Studies Vol. 5 No. 1 (2025): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

Research Aims: The aim of this research is to examine the effect of entrepreneurship education on students' readiness to become entrepreneurs, focusing on the role of social media usage as a mediating factor. This study specifically targets students enrolled in marketing expertise programs at public and private vocational high schools (SMKN and SMKS) in Jombang District, aiming to understand how entrepreneurship education and social media engagement can enhance students' entrepreneurial readiness. Design/methodology/approach: This research uses a quantitative approach with Partial Least Squares structural equation modelling (PLS-SEM) to predict and confirm the given hypothesis. This study uses google form for data collection on students of SMKN & SMKS with Marketing Expertise Program in Jombang Regency. Respondents in this study were 122 respondents from the three schools that were used as research objects. Research Findings: The results of this study indicate that entrepreneurship education does not have a significant influence on entrepreneurial readiness of SMKN & SMKS students with Marketing Expertise Program in Jombang Regency, but the use of social media acts as an important mediator to strengthen entrepreneurship education. Use of social media has a significant positive influence on entrepreneurial readiness. While entrepreneurship education has a significant positive effect on Use of social media. Theoretical Contribution/Originality: This research contributes to the theoretical understanding of how entrepreneurship education impacts students' readiness to become entrepreneurs, highlighting the unique role of social media usage as a mediator. By focusing on students in marketing programs at vocational high schools in Jombang District, this study adds insights into how integrating social media can strengthen the effectiveness of entrepreneurship education. This approach offers a fresh perspective on preparing students for entrepreneurship in a digital age, emphasizing the importance of social media skills in enhancing entrepreneurial readiness.
Analysis of the Influence of Industrial Work Practice Experience (PRAKERIN) On the Entrepreneurial Interest of Vocational High School Students: Mediated by Self-Perception : Study on Vocational High School Students in Jombang District Zahroh, Ainun; Ludi Wishnu Wardana; Nurika Restuningdiah
Social Science Studies Vol. 5 No. 1 (2025): Issue: January
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

Research Aims: This study aims to analyse how industrial work practice experience (PRAKERIN) influences vocational high school students' interest in entrepreneurship, particularly focusing on students in Jombang District. It also explores the role of self-perception as a mediating factor in this relationship. By examining students' experiences in real-world industrial settings, the study seeks to understand whether hands-on work exposure and self-assessment of skills and confidence gained from these experiences contribute to an increased desire to pursue entrepreneurship. This research can help educators and policymakers develop effective strategies to foster entrepreneurial interest among students in vocational education. Design/methodology/approach: This research uses a quantitative approach with Partial Least Squares structural equation modelling (PLS-SEM) to predict and confirm the given hypothesis. This research uses google form for data collection on students of the Digital Business Department of Public and Private Vocational Schools in Jombang Regency. Respondents in this study were 155 respondents from the three schools that were used as research objects. Research Findings: This study found that the experience of Industrial Work Practices (PRAKERIN) has a significant influence on the entrepreneurial interest of vocational students in the Digital Business expertise program in Jombang. PRAKERIN experience directly increases entrepreneurial interest and also strengthens students' self-perception. A stronger self-perception has a positive effect on students' entrepreneurial interest. In addition, self-perception acts as a significant mediator between PRAKERIN experience and entrepreneurial interest, indicating that PRAKERIN experience increases interest through improving students' self-perception. Theoretical Contribution/Originality: This study contributes to the understanding of how industrial work practice experience (PRAKERIN) affects vocational high school students' entrepreneurial interest, highlighting the role of self-perception as a mediator. By focusing on students in Jombang District, it offers original insights into how practical work exposure can shape students' career interests, specifically in entrepreneurship. This research adds to existing knowledge by showing that real-world experience, combined with students' self-assessment of skills, plays a significant role in motivating entrepreneurial pursuits, which can guide future educational and vocational training strategies.
Building entrepreneurial interest: Exploring entrepreneurial competency and self-efficacy strategies in entrepreneurship education Gunartin, Gunartin; Pratikto, Heri; Winarno, Agung; Restuningdiah, Nurika
Jurnal Cakrawala Pendidikan Vol. 44 No. 1 (2025): Cakrawala Pendidikan (February 2025)
Publisher : LPMPP Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/cp.v44i1.77481

Abstract

The success of becoming an entrepreneur is inseparable from various aspects that influence and shape it: internal aspects, coaching and training, social environment, family, socio-cultural factors, and other factors. This study aims to examine the strategy of entrepreneurial competence and self-efficacy in building entrepreneurial interest through entrepreneurship education. The author used a qualitative descriptive analysis method. Data were collected through observation, interviews, literature review and documentation. The results showed that in implementing entrepreneurship education to the fostered residents there are internalized values of fostering entrepreneurial interest through fostering independence and fostering personality. These values are based on good practices to build the character of the fostered citizens to become entrepreneurs with good and responsible personalities. Values that are interpreted as reflections related to the relationship of life, life, and livelihood. The results also show that social attitudes towards entrepreneurship in fostered residents are influenced by discipline, self-efficacy, perseverance, patience, and prayer. Based on the economic aspects of the foster, residents could become entrepreneurs. The entrepreneurship education model that fosters independence and personality is a pillar that allows prisoners to have social and entrepreneurial skills and be economically independent.
Analysis of the Relationship Between Emotional Intelligence and Entrepreneurial Intention: The Mediating Role of Entrepreneurship Practice : Study on State Vocational High School Students in Jombang District Pratiwi, Galuh Aulia; Wardana, Ludi Wishnu; Restuningdiah, Nurika
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

Research Aims: The research aims to examine how emotional intelligence influences the entrepreneurial intentions of state vocational high school students in Jombang District. Specifically, it seeks to understand if entrepreneurship practice serves as a mediating factor in this relationship. By analysing these connections, the study aims to provide insights into ways emotional intelligence can support students' interest in entrepreneurship, potentially guiding the development of targeted educational programs to enhance entrepreneurial skills and mindsets among students. Design/methodology/approach: This research uses a quantitative approach with Partial Least Squares structural equation modelling (PLS-SEM) to predict and confirm the hypotheses given. This research uses google form for data collection on state vocational high school students in Jombang Regency. Respondents in this study were 136 respondents from the three schools that were used as research objects. Research Findings: The results of the analysis of the relationship between emotional intelligence, entrepreneurship practices, and entrepreneurial intention among students of state vocational schools in Jombang Regency, it can be concluded that emotional intelligence plays an important role in influencing entrepreneurial intention, both directly and through entrepreneurship practices. Students with good emotional intelligence are better able to face challenges in entrepreneurship, manage business relationships, and make the right decisions, which in turn increases their desire to go into business. Entrepreneurial practice is also shown to be a factor that strengthens students' intention to become entrepreneurs, especially when they gain real experience in running a business. Theoretical Contribution/Originality: This study contributes to the understanding of how emotional intelligence can foster entrepreneurial intention among students, highlighting the often-overlooked role of practical entrepreneurship experiences. By focusing on vocational high school students in Jombang District, the research sheds light on how hands-on entrepreneurial practice can bridge emotional intelligence and the motivation to pursue entrepreneurship. This originality lies in revealing a potentially powerful pathway that combines personal emotional skills with real-world practice, offering fresh insights for educators and policymakers aiming to nurture young entrepreneurs.
Sustainability Reporting and Firm Perfomance Based On Maqashid Sharia Perspective Meydinda Usman, Reza; Restuningdiah, Nurika; Juliardi, Dodik
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1318

Abstract

This study aims to determine the effect of disclosure of sustainability reporting on company performance based on maqashid sharia perspective in sharia stock indexed companies in Indonesia. The study obtained a sample of 52 companies in the mining, property & real estate, energy, and basic industry & chemicals sectors listed in the Indonesian Sharia Stock Index (ISSI) during 2022-2023, resulting in 104 observations through purposive sampling. The data analysis technique was conducted using documentation methods, specifically by collecting annual report data and sustainability reports from the sample companies. The analysis was performed using multiple regression with E-Views 13 software. Based on the research results, the Sustainability Reporting does not have a statistically significant effect on the Maqashid Syariah Index. This research indicates that companies listed in the Indonesian Sharia Stock Index, although they have demonstrated concern for environmental issues and social interests through sustainability reporting, have not yet fully integrated the principles of Maqashid Sharia into their operational practices in an optimal manner.
Mapping the Landscape, Influence, and Publication Visibility of Activity-Based Costing (ABC) and Activity-Based Management (ABM): A Comprehensive Bibliometric Analysis Rizky Nuryanti; Syafrozi Haqi; Nurika Restuningdiah; Puji Handayati
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 2 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i2.237

Abstract

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.
A Bibliometric Analysis Of Capital Budgeting Strategies: Developments, Trends, and Future Directions Kumorowati, Indah; Nasrullah, Ahmad Happy; Handayani, Puji; Restuningdiah, Nurika
International Humanity Advance, Business & Sciences Vol 3 No 1 (2025): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.595

Abstract

This study aims to analyze the development and trends in research on capital budgeting in Indonesia from 2015 to 2025 using a bibliometric approach. Data were collected through a systematic search of the Scopus database using the keyword “capital budgeting” focused on article titles, abstracts, and keywords. A total of 127 documents meeting the inclusion criteria were analyzed descriptively and visualized using VOSviewer software. The results of the study show a fluctuating publication trend, with the highest peak in 2024. The United Kingdom and the United States are the countries with the largest publication contributions, while Indonesia still shows limited contributions. Co-authorship analysis reveals low connectivity between authors, whereas co-occurrence analysis identifies the keyword “capital budgeting” as the primary hub connecting various topics, including the cost of capital, corporate governance, and NPV. Overlay and density visualizations also reveal that the cost of capital is a relatively new topic with potential for further development. These findings provide a comprehensive overview of the dynamics of capital budgeting research and identify research opportunities that remain open, particularly in Indonesia.
Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Alifah, Luthfi Nur AMELIA SETYAWATI, AMELIA Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Eni Noviani, Eni Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin . Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla M. Yogi Riyantama Isjoni Makaryanawati Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Munawaroh, Rianzah Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Rozi, Alfan Fakhrul Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sugangga , Amelia Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun