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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 Brilliant International Journal of Management and Tourism (BIJMT) 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 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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The Influence of Business Incubators on Interest in Entrepreneurship with Entrepreneurial Attitudes as an Intervening Variable Salim, Agus; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.272

Abstract

This study delves into the profound impact of business incubators, specifically focusing on the `Ships' Business Incubator in East Java, on fostering entrepreneurial interest and shaping entrepreneurial attitudes among its members. Identified challenges include a low inclination towards entrepreneurship among incubator members, attributed to factors such as fear of failure and a lack of entrepreneurial knowledge. The primary objective of the research is to design targeted educational and coaching strategies within business incubators to enhance interest in entrepreneurship by cultivating entrepreneurial attitudes. The research contributes to the existing literature by filling gaps in understanding the comprehensive impact of business incubators, especially within local contexts such as East Java. Using quantitative methods, the study encompasses a population of 580 members from the East Java 'Ships' Business Incubator, with a sample size of 220 individuals selected through proportionate stratified random sampling. The study concludes that the 'Ships' Business Incubator not only serves as a launchpad for businesses but also effectively fosters and sustains the entrepreneurial interests and attitudes of its members
Earnings Persistence of Basic Material Companies in Terms of Book-Tax Difference, Operating Cash Flow, Accrual Component with Company Size as A Moderating Variable Muhammad, Akhya Rizki; Restuningdiah, Nurika; Pujiningsih, Sri
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.298

Abstract

This study aims to see the effect of book-tax difference, operating cash flow, and accrual components, on the persistence of corporate earnings in the Basic Material sector. The method used is explanatory quantitative. The analysis results show that the three independent variables have a positive influence on the level of corporate earnings persistence. In addition, the company size variable acts as a moderating variable that strengthens the relationship between operating cash flow and accrual components with earnings persistence. Furthermore, this finding indicates that companies with a larger size tend to have a higher level of earnings persistence in the face of differences between book income and tax income, operating cash flow, and accrual components. Confirmation of agency theory is also found in this study. The practical implications of this study provide insight for companies in the Basic Material sector regarding the factors that affect earnings persistence. In addition, the emphasis on the role of company size as a moderating factor can help financial managers and practitioners in managing corporate earnings by considering aspects such as the difference between book profit and tax profit, operating cash flow, and accrual components. This is especially important in the context of corporate taxation.
Software Development For Optimal Portfolio Selection Using The Markowitz Method Restuningdiah, Nurika; Makaryanawati, Makaryanawati; Azzardina, Aulia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Abstract

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimize the return. The purpose of this research is to develop software that supports investment decisions using the model of Markowitz. The method used in developing this software is the System Development Life Cycle method, where in this method there are three stages of system development, namely the Definition Stage, the Construction Stage, and the Implementation Stage. The result of this development is software that can be used to determine the optimal portfolio. The software will support the decision-making of the investment. The output of this research is software, that is validated by expert judgment.
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

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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

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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.