Articles
<![CDATA[The Effect of Entrepreneurship Education and Entrepreneurial Self-Efficacy on Entrepreneurial Intention of Students of Pondok Pesantren Mambaul Ulum Banyuwangi with Islamic Values as An Intervening Variable ]]>
<![CDATA[Bakhrudin, Bakhrudin]]>;
<![CDATA[Hermawan, Agus]]>;
<![CDATA[Makaryanawati, Makaryanawati]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v3i4.277
<![CDATA[Entrepreneurship education in pesantren plays an important role in the birth of students with entrepreneurial character. The advantages and positive impacts of entrepreneurship education in boarding schools as described, are very relevant to support the government's agenda, especially in increasing the quantity of new entrepreneurs. This study uses a quantitative approach with Partial Least Squares structural equation modeling (PLS-SEM) to predict and confirm the hypotheses given. This research uses Google Forms for data collection on Santri Pondok Pesantren Mambaul Ulum Banyuwangi. Respondents in this study were 230 respondents who were used as research objects. The results showed that Entrepreneurship Education cannot explain Entrepreneurial Intention directly. However, Entrepreneurship Education can explain Entrepreneurial self-efficacy directly, Entrepreneurial self-efficacy variables can explain Islamic Values and Entrepreneurial Intention. Furthermore, Islamic Values will have more influence on Entrepreneurial Intention, if strengthened by Islamic Values as a mediator variable. Meanwhile, Entrepreneurship Education will have more influence on Entrepreneurial Intention, even if it is strengthened by Islamic Values as a mediator variable]]>
<![CDATA[Related Board Diversity and Firm Value ]]>
<![CDATA[Makaryanawati, Makaryanawati]]>;
<![CDATA[Azzardina, Aulia]]>;
<![CDATA[Haslinda, Haslinda]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v5i1.385
<![CDATA[This study aims to examine the effect of board diversity in the form of tenure, level of education and expertise on firm value. The sample in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the results of purposive sampling, 210 companies were obtained that met the sample criteria. This study used quantitative methods and multiple regression analysis using secondary data in the form of annual reports and financial reports available on the Indonesia Stock Exchange. The results of hypothesis testing show that the diversity of board experience has a positive effect on firm value while the diversity of tenure and education level of the board of directors has no effect on firm value. The findings of this study can be used by companies in establishing good corporate governance to improve company performance and investor confidence]]>
<![CDATA[Determinan Perilaku Pengelolaan Keuangan pada UMKM di Kabupaten Kediri ]]>
<![CDATA[Faradila Larasaty]]>;
<![CDATA[Makaryanawati Makaryanawati]]>;
<![CDATA[Rizka Furqorina]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 10 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i10.p05
<![CDATA[This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior. Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.]]>
<![CDATA[Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak ]]>
<![CDATA[Priscilla Octavianny]]>;
<![CDATA[Makaryanawati Makaryanawati]]>;
<![CDATA[Ferby Mutia Edwy]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 1 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i01.p06
<![CDATA[The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.]]>
<![CDATA[CSR DAN KESEJAHTERAAN LOKAL : STUDI PADA RASIO UPAH PEGAWAI PEMULA DAN PEMBERDAYAAN MANAGER LOKAL PT PERTAMINA (PERSERO) 2020-2023 ]]>
<![CDATA[Wahyu Mustika Rani]]>;
<![CDATA[Alvyola Permata Yussanto]]>;
<![CDATA[Puji Handayati]]>;
<![CDATA[Makaryanawati]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v6i1.2491
<![CDATA[This study aims to analyze the contribution of PT Pertamina (Persero) Corporate Social Responsibility (CSR) to local economic welfare using Global Reporting Initiative (GRI) indicators EC5 (ratio of entry-level employee wages to Regional Minimum Wage) and EC6 (representation of local labor in managerial positions). The research uses a qualitative approach with a case study method, analyzing secondary data from PT Pertamina (Persero) 2020-2023 sustainability report. The sampling technique was carried out purposively on data relevant to the GRI indicators. The results showed that PT Pertamina (Persero) has not been transparent in reporting the ratio of entry-level wages to the UMR and the proportion of local managers in operational areas. This imbalance reflects the need to strengthen local workforce empowerment policies and pay equity as part of CSR strategies. The research conclusion confirms the importance of increasing the transparency of remuneration policies and optimizing the involvement of local communities in strategic positions to support the sustainability of company operation and socio-economic development]]>
<![CDATA[PERAN AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM ]]>
<![CDATA[Nur Diana Kholidah SM]]>;
<![CDATA[Yulani, Farah Siska]]>;
<![CDATA[Handayati, Puji]]>;
<![CDATA[Makaryanawati]]>
<![CDATA[ RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang ]]>
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DOI: 10.32815/ristansi.v6i1.2505
<![CDATA[This scoping review aims to map existing research related to the implementation of management accounting on the performance of MSMEs. The importance of implementing management accounting on the performance of MSMEs needs to be increased both in terms of resources and support from the government. This review refers to five stages, namely: 1) looking for research questions; 2) identify relevant research; 3) selection of articles; 4) data mapping; and 5) compile, summarize and report the results. The time range of the article is 2014-2024. The results of these observations reveal that most research recognizes the role of management accounting in improving the performance of MSMEs. However, there is still the application of management accounting, especially for small and developing MSMEs. Therefore, it is hoped that this research can provide broader insight into the importance of implementing management accounting in the performance of MSMEs.]]>
<![CDATA[Materiality Matters: Corporate Determinants of Disclosure in Sustainability Reports ]]>
<![CDATA[Rofiki, Achmad]]>;
<![CDATA[Makaryanawati, Makaryanawati]]>;
<![CDATA[Sudarto, Triadi Agung]]>
<![CDATA[ IQTISHODUNA IQTISHODUNA (Vol. 21, No. 1, 2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, UIN Maliki Malang ]]>
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DOI: 10.18860/iq.v21i1.30916
<![CDATA[This study aims to provide empirical evidence of the impact of financial performance, leverage, and business size on materiality disclosure in sustainability reports by classifying the sample as environmentally sensitive or non-sensitive. This research is a quantitative exploratory study. This study used purposive sampling with a variety of criteria, yielding 66 companies and 264 observational data points. The data was analyzed using multigroup panel regression. The study's findings show that financial success positively affects materiality disclosure in sustainability reports in sensitive businesses but has no effect in non-sensitive companies. Leverage does not affect materiality disclosure in sustainability reports in sensitive organizations; nevertheless, it has a beneficial effect in non-sensitive enterprises. Both sensitive and non-sensitive company sizes have a detrimental impact on materiality disclosure in sustainability reports. With the lack of go public companies that consistently publish sustainability reports, this research has implications for go public companies to consistently publish sustainability reports every year and pay more attention to materiality aspects in making them.]]>
<![CDATA[Financing Decisions Through a Gender Lens: A Systematic Review ]]>
<![CDATA[Mentari, Sriyani]]>;
<![CDATA[Palasari, Rr Suci]]>;
<![CDATA[Makaryanawati, Makaryanawati]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i1.419
<![CDATA[Tinjauan literatur sistematis ini mengkaji bagaimana gender dan gender role memengaruhi keputusan pendanaan perusahaan. Melalui analisis terhadap 32 studi empiris, tinjauan ini mengungkapkan bahwa representasi gender dalam literatur masih didominasi oleh pendekatan biner (jenis kelamin) atau institusional (proporsi wanita di dewan direksi), meskipun pendekatan berbasis gender role (maskulinitas/feminitas) mulai berkembang dan memberikan pemahaman yang lebih kontekstual. Hasil telaah juga menunjukkan bahwa gender berperan dalam membentuk preferensi risiko, akses terhadap pendanaan, dan kerentanan terhadap bias institusional. Pengusaha wanita cenderung memilih pendanaan internal dan utang jangka pendek, sementara pengusaha pria lebih terbuka terhadap pendanaan eksternal yang berisiko. Hasil analisis terkait peran gender role menunjukkan bahwa investor masih memiliki bias terhadap pengusaha yang memiliki karakteristik feminin meskipun kompetensi mereka setara dengan pengusaha dengan karakter maskulin. Penelitian ini menekankan pentingnya kebijakan inklusif untuk meningkatkan diversitas gender dalam kepemimpinan perusahaan serta kesadaran akan bias gender dalam keputusan pendanaan perusahaan. Penelitian ini berkontribusi pada integrasi perspektif behavioral finance dan diversitas gender dalam memahami dinamika keputusan pendanaan perusahaan.]]>
<![CDATA[Corporate Social Responsibility and Firm Financial Performance: The Mediating Role of Firm Innovation ]]>
<![CDATA[Ibrahim, Ibrahim]]>;
<![CDATA[Makaryanawati, Makaryanawati]]>;
<![CDATA[Juliardi, Dodik]]>
<![CDATA[ International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education ]]>
Publisher : <![CDATA[IJBLE Scientific Publications Community Inc. ]]>
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DOI: 10.56442/ijble.v4i2.243
<![CDATA[This study aimed to determine the effect of Corporate Social Responsibility (CSR) on the financial performance of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. It also aims to explore the role of corporate innovation as a mediating factor in the link between CSR and financial performance. The sampling technique in this study was purposive sampling. Path analysis is used as a data analysis technique in this study. The results of the study show that CSR has a positive effect on financial performance and firm innovation. In addition, firm innovation has a positive effect on financial performance. The results also support the partial mediating effect of firm innovation on the relationship between CSR and corporate financial performance. The findings of this study can increase stakeholder awareness of the importance of CSR. This is because CSR is proven to be one of the important drivers for companies to be more innovative and gain competitive advantage]]>
<![CDATA[The Influence Of Investors' Perceptions of Stock Influencer Credibility On Herding Behavior With Financial Literacy As A Moderating Variable ]]>
<![CDATA[Syaiful Anshori]]>;
<![CDATA[Makaryanawati Makaryanawati]]>;
<![CDATA[Nurika Restuningdiah]]>
<![CDATA[ International Journal of Business and Quality Research Vol. 1 No. 02 (2023): April - June, International Journal of Business and Quality Research ]]>
Publisher : <![CDATA[Citakonsultindo ]]>
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DOI: 10.63922/ijbqr.v1i02.335
<![CDATA[This study aimed to analyze the effect of investor perceptions on stock influencers' credibility on herding behavior with financial literacy as a moderating variable. This research was conducted in the city of Malang. The number of samples in this study was 100 respondents. The Lemeshow formula determined it. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the analysis results, the credibility of stock influencers positively affects herding behavior. Financial literacy can weaken the influence of stock influencer credibility on herding behavior.]]>
