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All Journal IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Accounting Analysis Journal Jurnal Akuntansi Aktual Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Karinov Jurnal MEBIS (Manajemen dan Bisnis) JMK Jurnal Manajemen dan Kewirausahaan Journal of Applied Data Sciences International Journal of Business, Law, and Education International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Social Service and Research Journal of Applied Business, Taxation and Economics Reseach Riset Akuntansi (RISTANSI) International Journal of Social Science, Education, Communication and Economics Comsep : Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Business and Applied Economics (IJBAE) Economics and Business Journal Journal Publicuho Journal of Artificial Intelligence and Digital Business Jurnal Manajemen, Ekonomi dan Akuntansi International Journal of Business and Quality Research E-JURNAL AKUNTANSI
Makaryanawati
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Influence of Entrepreneurial Education and Entrepreneurial Skills on Entrepreneurial Intentions through the Internship Program as an Intervening Variable for Vocational School Students in Banyuwangi Regency Baldan, Najimul; Hermawan, Agus; Makaryanawati
Formosa Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i1.7632

Abstract

This research  entrepreneurial knowledge through educational curricula, entrepreneurial learning, and practical experience via internship programs. The quality of these programs is key, as better internship experiences positively affect both entrepreneurial learning and skills. Consequently, an integrated approach that combines effective entrepreneurship education, practical skills development, and impactful internship experiences is recommended. In conclusion, this research provides valuable insights into the dynamics of entrepreneurship education, skills development, and internship experiences in shaping the entrepreneurial intentions of vocational school students. The results offer a basis for refining entrepreneurship curricula and designing more effective internship programs, contributing to the broader goal of nurturing a robust entrepreneurial ecosystem in Indonesia.
The Influence of Investors' Perceptions of Stock Influencer Credibility on Herding Behavior With Financial Literacy as a Moderating Variable Anshori, Syaiful; Makaryanawati; Restuningdiah, Nurika
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.8017

Abstract

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.
UPDATING PERATURAN PAJAK GUNA MENINGKATKAN EMPLOYABILITY SKILLS Makaryanawati, Makaryanawati; Putri, Sheila Febriani; Ermayda, Ria Zulkha; Febriyanti, Syaila Putri; Indah Sari, Vivid Nur
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i2.588

Abstract

Tax regulations always undergo many changes considering that taxes are the most important state revenue. Changes in these regulations have an impact on alumni who work in the field of taxation. There is a gap between alumni's understanding of taxation and tax regulations that have changed, so it is necessary to educate them about taxation in the form of training. This activity aims to provide provision related to the latest taxation material for alumni so that it is hoped that alumni can be accepted in the world of work. The implementation of activities is carried out through four stages, including the data analysis stage, socialization of activities, study and formulation of activities, implementation of activities, as well as providing feedback to participants and evaluation of activities. This service activity in the form of tax training for alumni of the Faculty of Economics and Business has been carried out well. The result of this training activity is an increase in alumni's understanding of changes in tax regulations for VAT and income tax and solutions in dealing with various tax-related problems.
Literature Study of Stock Investment Risk Analysis for Beginner Investors Sugangga, Rayyan; Rahman, Iradah; Makaryanawati, Makaryanawati
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 9 No 1 (2024): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v9i1.5352

Abstract

Awareness of investment has been owned by all parties, including young people who unfortunately still do not understand the risks of investment. This can certainly have a negative impact that is far from the expectations or objectives of the investment itself. This article was compiled using a literature review based on the Google Scholar database for the period 2014-2024, with one of the objectives to study the risks often experienced by novice investors. The results of the literature review show that investment decisions whose decision making is ideally rational, but often become irrational and this condition is very relevant to various theories such as the theory of Efficient Market Hypothesis (EMH), the theory of Behavioral Finance, the Theory of Planned Behavior.
The Role of Online Search Attention in Enhancing Environmental Impact on Financial Performance Hanum, Atika Violeta; Makaryanawati; Andayani, Endang Sri
Jurnal Mebis Vol. 10 No. 2: December 2025
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v10i2.724

Abstract

This study examines the influence of environmental performance on financial performance, with a focus on the moderating role of online search attention, using a sample of Indonesian State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange in the 2021–2024 period. Data were collected from sustainability reports, financial statements, and Google Trends. A pilot study approach in moderated regression analysis was used to accommodate manifest variables and evaluate interaction effects between variables. The results indicated that environmental performance positively contributed to improved financial performance. Furthermore, online search attention strengthened the relationship between environmental performance and financial performance. The effect of environmental performance on financial performance after moderating variables was highly significant. This indicates that public interest strengthens the financial benefits of environmental practices. These findings highlight the strategic importance of both environmental responsibility and digital visibility in enhancing firm value. This study contributes to the ESG literature by integrating the role of online public attention and offers managerial implications for improving environmental communication and stakeholder engagement in achieving sustainable financial outcomes.
ACTIVITY-BASED COSTING (ABC) SYSTEM TO DETERMINE PRODUCTION COST (STUDY ON CV TWIN ALFA) Aprilia Wulandari; Atika Violeta Hanum; Talitha Rahmi Ardiyanti; Puji Handayati; Makaryanawati
Journal Publicuho Vol. 7 No. 4 (2024): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i4.576

Abstract

This study explores the implementation of the Activity-Based Costing (ABC) system at CV Twin Alfa, a company engaged in the production of automotive training equipment for vocational and mechanical engineering students. In an increasingly competitive market, the necessity for accurate cost information is paramount for strategic decision-making and pricing strategies. Traditional cost accounting methods, which allocate manufacturing overhead based solely on production volume, lead to significant inaccuracies in cost calculations, particularly for companies with diverse product offerings. This research demonstrates that the ABC system provides a more precise method for calculating production costs by linking expenses directly to the activities that generate them. Findings indicate that employing the ABC system not only enhances the accuracy of cost information but also supports improved operational efficiency and competitive pricing. The study concludes that adopting the ABC approach is essential for CV Twin Alfa to refine its cost management practices and maintain a competitive edge in the marketplace.
PENGARUH INTERNASIONALISASI TERHADAP NILAI PERUSAHAAN PADA SEKTOR FMCG DI INDONESIA Alvyola Permata Yussanto; Helianti Utami; Makaryanawati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.450

Abstract

This study aims to examine the effect of internationalization on firm value in the Fast Moving Consumer Goods (FMCG) sector in Indonesia. Amid stagnant domestic demand and increasing economic uncertainty, internationalization is often perceived as an alternative strategy to enhance firm value through market expansion and risk diversification. However, prior empirical studies report mixed findings, particularly in the context of emerging markets. This study employs a quantitative approach using panel data consisting of 173 firm-year observations of FMCG firms listed on the Indonesia Stock Exchange. Firm value is measured using Tobin’s Q, while internationalization is proxied by the ratio of foreign sales to total sales. Panel regression analysis is applied after all models satisfy classical assumption tests. The results indicate that internationalization has a negative and significant effect on firm value. This finding suggests that international expansion has not been perceived as a value-creating strategy by investors and is instead viewed as an additional source of risk. From a Resource-Based View perspective, the results imply that internationalization has not yet been transformed into a valuable strategic resource due to limitations in internal capabilities and organizational readiness. This study contributes to the internationalization literature by providing evidence from the FMCG sector in an emerging market context and emphasizing the importance of internal resource preparedness in achieving firm value creation.
DETERMINAN KECURANGAN LAPORAN KEUANGAN (PERSPEKTIF FRAUD HEXAGON THEORY) Rindiani Sholikatun; Makaryanawati Makaryanawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5484

Abstract

The purpose of this study is to determine the effect of the fraud hexagon theory on financial statement fraud. The variables used are external pressure, financial target, capability, collusion, nature of industry, rationalization, and arrogance. The population is healthcare sector companies listed on the IDX from 2016-2019. The sampling technique used purposive sampling and obtained 13 companies with 52 analysis units. The data analysis technique uses multiple linear regression. The results of this study show that variables of external pressure, financial target, capability, collusion, rationalization, and arrogance are not able to affect fraudulent financial statements. In contrast, the nature of industry variables has a negative effect on financial statement fraud. The nature of the industry, which is reflected by the ratio of changes in receivables, gives the result that the increase in receivables that occurs as a result of the increase in sales does not make the company commit fraudulent financial statements. Otherwise, the increase in receivables can be used as an opportunity to attract investors and compete with competitors. The increase in receivables does not cause the amount of cash to be reduced and is still considered sufficient for the company's operations, so the risk of fraud is lower.
Software Development For Optimal Portfolio Selection Using The Markowitz Method Nurika Restuningdiah; Makaryanawati Makaryanawati; Aulia Azzardina
International Journal of Accounting and 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.
PENERAPAN BALANCED SCORECARD DALAM MENINGKATKAN KINERJA LAZISMU KOTA MALANG Adiwibowo Dian; Nikko Zein Jaya Pradana; Shooma Fikri Albaasith; Puji Handayati; Makaryanawati Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2560

Abstract

This study examines the implementation of the Balanced Scorecard (BSC) in improving the performance of LAZISMU Malang City as a zakat management institution. Using a descriptive qualitative approach, the research analyzes data through four BSC perspectives: financial, customer, internal process, and learning and growth. Results show a decrease in funds in 2023 due to construction allocation, but there was a significant increase in the number of muzakki from 615 (2021) to 793 (2023). Programs were effectively implemented through three main pillars and supported by consistent human resource development. The study concludes that BSC implementation has helped LAZISMU Malang City manage the organization in a more structured and measurable way, reflected in the increasing number of muzakki and program effectiveness.
Co-Authors Adiwibowo Dian Agus Hermawan Ali, Mohammad Mahbubi Alvyola Permata Yussanto Alvyola Permata Yussanto Anik Masruroh Anshori, Syaiful Aprilia Wulandari Atika Violeta Hanum Aulia Azzardina Bakhrudin, Bakhrudin Baldan, Najimul Bambang Sugeng Dodik Juliardi Eka Ananta Sidharta Endang Sri Andayani Faradila Larasaty Febriyanti, Syaila Putri Ferby Mutia Edwy Furqorina, Rizka Hanum, Atika Violeta Haslinda Haslinda, Haslinda Haslinda Yusoff Helianti Utami Herin Arlinda Yonita Sari Ibrahim Ibrahim Imtiyaz Farras Mufidah Indah Sari, Vivid Nur Keliwon, Kamarul Baraini Livi Meiga Puteri Mamluatul Mahmudah Moch. Wahyu Widodo Natahadi, Herdyawan Nikko Zein Jaya Pradana Nita Safitri, Zara Nur Diana Kholidah SM Nurika Restuningdiah Palasari, Rr Suci Priscilla Octavianny Puji Handayati Rahman, Iradah Ria Zulkha Ermayda Ridoni Fardeni Harahap Rieska Maharani Rifda Nabilla Putri Rindiani Sholikatun Rofiki, Achmad Satia Nur Maharani Septy Nur Sulistyawati Sheila Febriani Putri Shooma Fikri Albaasith Slamet Fauzan Sokawati Karina, Rizki Sri Pujiningsih Sriyani Mentari Suaibatul Fitriyah Sugangga, Rayyan Syaiful Anshori Talitha Rahmi Ardiyanti Triadi Agung Sudarto Umi Zahrotin Nafisa Wahyu Mustika Rani Yulani, Farah Siska