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Comparative Analysis Between Pre-Trading Volume Activities with Post Event Tax Amnesty Imani, Bayu Teguh; Maharani, Satia Nur; Putri, Sheila Febriani
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.951

Abstract

This study aims to determine the difference of Trading Volume Activity that exceed before and after the determination of tax amnesty policy and to figure out the existence of abnormal return formed before and after the determination of the tax amnesty. This study uses the Events Study method with 100 days observation for the estimation period and 15 days for event period. The study used a group of perception banks that listed in BEI in 2016 period as population and 22 selected stocks to be sampled by using saturated sampling method. During the observation period, positive and negative abnormal returns with fluctuating movements were formed. Trading Volume Activity changes between before and after-tax amnesty policy. From these two results, it can be concluded that there was leakage of information before the event published that indicates the form of market efficiency of Indonesia is half strong (semistrong form). Further research is suggested to use the calculation method and time period different from this research in order to obtain more accurate results.
Design of Accounting Learning Model Through the Positive Divergent Stimulation Under Mental Accounting Dilemma Maharani, Satia Nur; Rahmawati, Setya Ayu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1885

Abstract

The nature of scientific accounting significantly influences cognitive processes in individuals studying the discipline. This study examines how cognitive mental processes, specifically mental accounting, shape one's ability to approach accounting concepts with innovation. Within accounting education, the Creative Problem Solving (CPS) technique, known for stimulating divergent thinking, is explored as a means to enhance cognitive creativity. This model provides learners with tools to tackle challenges, generate new ideas, and navigate transformative changes. The research emphasizes the crucial role of mental accounting in achieving success in divergent thinking in the context of accounting. Mental accounting can manifest both positively and negatively, influenced by various learning approaches. Our investigation focuses on how accounting students can cultivate positive divergent thinking amidst cognitive mental accounting dilemmas, informed by an extensive literature review. The study concludes with the development of a model that highlights the cultivation of positive divergent thinking within cognitive mental accounting challenges.
Peranan Financial Technology dan Literacy Keuangan Untuk Meningkatkan Kinerja Keuangan UMKM di Wilayah Malang Djoewita Djoewita; Puji Handayati; Satia Nur Maharani
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2393

Abstract

The financial performance of key MSMEs is to be improved over time. Financial literacy is a determining factor to directly improve the use of financial technology and financial performance of MSMEs. Financial control moderates the effect of financial technology on financial performance, when MSMEs have strong financial control, optimal use of financial technology will further improve the financial performance of MSMEs. Financial institutions can also prioritise the development of financial literacy and education programmes to support MSME actors in achieving better financial outcomes.
MARKET REACTIONS TO DOMESTIC MARKET OBLIGATION (DMO) COAL PRICE POLICY CHANGES: EVIDENCE FROM INDONESIA Safitri, Titis Dyah; Maharani, Satia Nur; Narullia, Dwi
Jurnal Aplikasi Manajemen Vol. 19 No. 2 (2021)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2021.019.02.13

Abstract

The announcement of the Domestic Market Obligation (DMO) coal price policy becomes the signal for investment decision making. The event was an announcement related to the government that can affect shares in the capital market. The form of capital market efficiency knows how equal the information that investors can absorb and the signal that indicates investors' response, whether it is positive or negative. This research is a descriptive event study that uses twenty-one samples of coal mining subsector companies to determine capital market reactions to the Domestic Market Obligation (DMO) coal price policy announcement. During the observation period, there was a significant market reaction with a marked abnormal negative return. There is a leak of information before implementing policy, which makes the form of capital market efficiency is semi-strong form. Also, this is caused by the investor, which gets the difference of information degree based on the market efficiency hypothesis. The next research can use different event windows to increase the knowledge about the effect of the announcement of the Domestic Market Obligation (DMO) coal price policy towards market reaction.
MEMBANGUN GROWTH MINDSET MAHASISWA MELALUI SUSTAINABILITY MENTAL HEALTH Rahmawati, Setya Ayu; Maharani, Satia Nur; Lina, Hanifa Nada
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 1 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i1.35839

Abstract

The mental health issues of adolescents have become a matter of concern, as during the transition period, adolescents undergo both biological and psychological changes. However, the understanding of the importance of maintaining mental health remains low, which results in a high prevalence of depression, mental health problems, and suicidal ideation among adolescents aged 15-24 years. Therefore, efforts are needed to increase adolescents' knowledge on how to maintain mental health through education. This program aims to build a growth mindset in adolescents by enhancing their understanding of mental health, so that they can better cope with mental health issues they may face. The target group for this program consists of university students and adolescents involved in the youth organization (karang taruna) of Pait Village. The program's mechanism includes preparation, presentation of materials and discussions, followed by evaluation. The implementation of this program was carried out through psychoeducation or outreach activities. The results showed that after psychoeducation on mental health, there was an increase in adolescents' understanding and interest in maintaining mental health.
DAMPAK FINANSIAL SERANGAN SIBER TERHADAP KINERJA KORPORASI: SCOPING REVIEW Gunibala, Zakir Yusuf; Maharani, Satia Nur; Pujiningsih, Sri
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2245

Abstract

: Rapid digital development has improved the operational efficiency of companies, but also increased exposure to the risk of cyber-attacks that can have a financial impact. This study aims to map and analyze the literature addressing the financial impact of cyberattacks on companies across sectors through a scoping review approach. The review process was based on the framework of Arksey and O'Malley (2005), including five stages: identification of research questions, search for relevant literature, selection of articles, data mapping, and preparation and reporting of results. A total of 10 selected scientific articles were analyzed and grouped into four main themes: (1) financial impacts and costs and (2) financial market reactions to cyberattacks. The findings show that cyberattacks cause real financial losses, including reduced stock prices, recovery costs, and reputational damage. The impact varies depending on industry sector, security readiness level, and transparency of incident reporting. The study also found gaps in cost estimation methodologies and incident reporting limitations that make comparative assessments between studies difficult. Therefore, future research should develop a standardized cost estimation approach, expand the geographical context of the study, and examine the long-term impact of cyberattacks on the financial sustainability of companies.
Measuring Entrepreneurial Skills with Digital Literacy and Entrepreneurship Literacy as Mediators (A Study of Vocational High School Students in Blitar Regency) Suprianto, Agus; Cipto Wardoyo; Satia Nur Maharani
International Journal of Technology and Education Research Vol. 3 No. 03 (2025): July - September, International Journal of Technology and Education Research (
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i03.2042

Abstract

This study aims to analyze the effect of entrepreneurship education on the entrepreneurial skills of vocational high school students, taking into account the role of digital literacy and entrepreneurship literacy as mediating variables. This study uses a quantitative approach with a survey method through hypothesis testing. The research sample involved 223 12th grade vocational high school students in Blitar Regency. Data analysis was conducted using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method. The results of this study indicate that entrepreneurship education does not have a significant or negative effect on entrepreneurial skills. This occurs because the entrepreneurship education process applied to students is more theoretical, lacks practical application, and the material is not aligned with students' needs in the workplace. Meanwhile, entrepreneurship education can have a significant and positive impact on digital literacy and entrepreneurship literacy. These results indicate that entrepreneurship education can enhance students' skills in using digital technology. Entrepreneurship education serves as the foundation for digital knowledge and entrepreneurial understanding, enabling students to create businesses in the future. The implications of this study are highly useful for developing policies, business practices, and approaches that enhance the entrepreneurial skills of vocational high school students in Blitar Regency
ANALYSIS OF THE EXISTENCE OF THE ACCOUNTING PROFESSION IN THE ERA OF SOCIETY 5.0 WITH THE NAIVE BAYES METHOD Harisuddin, Imam; Maharani, Satia Nur; Juliardi, Dodik
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.323

Abstract

Society 5.0 has opened a new phenomenon that allows humans to use modern-based science (Artificial Intelligence) for human needs with the goal of human life more easily. This phenomenon opens up various new possibilities and risks simultaneously. These changes have had a significant impact on the development of the accounting profession, resulting in fewer human resources needed in business, including accounting staff. This research aims to 1) Apply sentiment analysis to the existence of the accounting profession in the era of society 5.0. 2) Application of the naive Bayes method to classify sentiment analysis for the existence of the accounting profession in the era of society 5.0. 3) Testing the naive Bayes algorithm in sentiment analysis for the existence of the accounting profession in the era of society 5.0. This research design uses quantitative research, analysis of student sentiment on the existence of the accounting profession was carried out using data from 432 student opinions from several campuses in the East Java region. Test data using the Naïve Bayes algorithm with Term-Frequency Inverse Document Frequency feature selection and the Lexicon method. The results of this research are divided into five parts consisting of the first part 424 students' opinions on the level of accuracy (78%), the second part 427 students' opinions on the level of accuracy (62%), the third part 429 students' opinions on the level of accuracy (47%), the fourth part 425 students' opinions level of accuracy (56%), fifth part 429 student opinions level of accuracy (52%). It was found that the number of positive sentiments was more dominant than negative or neutral sentiments
THE EFFECT OF ENTREPRENEURIAL LITERACY ON ENTREPRENEURIAL INTENTION THROUGH SELF-EFFICACY AS A MEDIATOR VARIABLE Subandi, Subandi; Murwani, F. Danardana; Maharani, Satia Nur
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.328

Abstract

Business is an action that has to be completed in the ongoing period of globalization and industrialization, especially after the Coronavirus. The development of the Indonesian state through its entrepreneurship can compete and even outperform other developing countries that have more entrepreneurs. This research uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the given hypothesis. This study used Google Forms for data collection on Madrasah Aliyah students in Mojokerto Regency. Respondents in this study were 356 respondents from the three schools used as research objects. The results showed that Entrepreneurial Literacy can explain Self-efficacy and Entrepreneurial Intention. Furthermore, Entrepreneurial Literacy will have more influence on Entrepreneurial Intention, if strengthened by Self Efficacy as a mediator variable.
The Influence Of Innovation Strategy On MSME Performance With Green Innovation As A Mediating Variable: Study Of Food And Beverage MSMES In Mojokerto Regency Nafisah, A’isy Fiklil; Sudarto, Triadi Agung; Maharani, Satia Nur
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.351

Abstract

Many companies only prioritize product innovation to meet current consumer needs and are able to generate profits without paying attention to the impact of production activities on the environment. In the last few decades, environmental damage has become an important issue that is often discussed. This is because environmental damage occurs more frequently, such as forest fires, air and water pollution, extreme drought, erratic climate change and so on. One of the environmental damage factors that occurs is caused by economic growth which causes the exploitation of energy and natural resources to increase due to production needs. Development in the economic sector continues to be carried out with the aim of improving the welfare of Mojokerto residents. Not only that, the development carried out also aims to increase community competitiveness in the economic sector. Mojokerto has an MSME sector which operates in a number of fields. MSMEs or Micro, Small and Medium Enterprises are economic businesses owned by individuals or business entities that have been determined by law. The food businesses in Mojokerto are quite varied, some produce semi-finished ingredients, some also produce finished products. The type of research used in this research is explanatory research. In this study, The population in this study is the total number of Food and Beverage MSMEs registered with the District Industry and Trade Service. Mojokerto. and there were 100 samples in this study. The sampling technique used in this study was purposive sampling. The analysis technique in this study used the PLS technique. Conclusion: Green Innovation has a positive and significant influence on MSME performance. Innovation Strategy has a significant positive influence on Green Innovation. Innovation Strategy does not have a significant positive influence on MSME Performance. Innovation Strategy has a significant positive influence on MSME Performance through Green Innovation of MSMEs
Co-Authors Adim Firmansah Adim Firmansah Agusta Rakhmat Taufani Ahmad Munjin Nasih Ahmad Taufiq Ali, Mohammad Mahbubi Amelia Sugangga Ananta, Sasmita Bagus Sang Kesuma Andrianto, Ahmad Anisa Tus Saidah Annisa Firly Aprilia Putri Arfienda Miawa Tyassilva Aria Wibawa Arifudin Arifudin Arifudin Arini Arini Arini Arini Aripriharta - Bagaskoro, Muhammad Cahyo Bambang Sugeng Bayu Teguh Imani Bayu Teguh Imani Bellini Munezero Betty Wulansari Christine Desideria Jahi Cipto Wardoyo Dhika Maha Putri Djoewita Djoewita Dodik Juliardi Dwi Narullia Eka Ananta Sidharta Erif Nurhuda Etika Novitasari Fauzan, M Slamet Fitriyah Fitriyah Fulgentius Danardana Murwani Gunibala, Zakir Gunibala, Zakir Yusuf Guntur Kusuma Wardana HADI, MOKH. SHLIHUL Hadi, Sholihul Harisuddin, Imam Hendra Susanto Heny Kusdiyanti, Heny Heru Wahyu Herwanto Imam Alfianto Imani, Bayu Teguh Islamiyati, Nur Jayana, Nur Kholis Perwita Juwairia, Juwairia Kusumaningrum, Irma Kartika Lestari, Nopfiana Lina, Hanifa Nada Ludi Wishnu Wardana Maghfiroh Maghfiroh Makaryanawati Mokh Sholihul Hadi Muhammad Afnan Habibi Muhiban Syabani Nabilah, Zahidah Ismah Nafisah, A’isy Fiklil Nandang Mufti Nopfiana Lestari Nopfiana Lestari Novitasari, Etika Puji Handayati Qonita Reswana, Pria Eka Ria Zulkha Ermayda Ridoni Fardeni Harahap RR. Ella Evrita Hestiandari Safitri, Titis Dyah Septiani, Rizki Setya Ayu Rahmawati Sheila Febriani Putri Sholihul Hadi Siti Mariyah SITI MARIYAH Slamet Fauzan Sri Pujiningsih Subandi Subandi Sunaryono Syihhabudin Syihhabudin Syukriyah Syukriyah Syukriyah Syukriyah Tamara Fitri Andansari Triadi Agung Sudarto Vitmiasih, Vitmiasih Wening Patmi Rahayu Yazid, Muhammad Zainul Abidini