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All Journal Jurnal Akuntansi Indonesia Jurnal Ekonomi dan Bisnis Jurnal SOLMA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Muria Jurnal Layanan Masyarakat COMMENT: Journal of Community Empowerment Jurnal Akuntansi AKUNESA JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Dharma Jnana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal REP (Riset Ekonomi Pembangunan) Accounting Journal of Ibrahimy (AJI) Jurnal Manajemen, Ekonomi dan Akuntansi Sriwijaya Accounting Community Services
Izza Ashsifa
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) Izza Ashsifa
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.131-149

Abstract

The purpose of this study is to fill the gap in the management accounting literature by integrating the role of management control systems on leadership style and organizational commitment. Data collection techniques in this study used an online survey by distributing the questionnaires to management accountants throughout Indonesia. SEM-PLS was used to test the hypothesis with a sample size of 158. The results showed that elements of formal and informal control systems, such as outcomes, actions, personnel and culture, influenced leadership behavior and the development of organizational commitment.Keywords: management control system, leadership style, initiation structure, consideration, organizational commitment.
Literasi Investasi sebagai Upaya untuk Meningkatkan Perilaku Sadar Berinvestasi pada Kelompok Investor Pemula di Kudus Izza Ashsifa; Naila Rizki Salisa; Ulva Rizky Mulyani
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6156

Abstract

This proposed community service program is designed to provide solutions and assist novice investors in making investments. The basis for proposing this service is the existence of problems, including the limited ability of human resources to obtain investment information and how to manage it, lack of financial literacy, do not have long enough financial goals, and do not have special capital only for investment, experiencing fear to do investment, not confident, and afraid of losing. The activities that will be carried out in this service are to provide investment literacy as an effort to increase investment awareness behavior. The objectives to be achieved are: 1) increasing public awareness of the importance of investing 2) increasing the understanding of novice investors about investment instruments 3) beginner investors can choose the right type of investment and 4) beginner investors can apply good investment strategies. The approach offered in the realization of this service is a mentoring model through outreach activities that focus on investment literacy, capital markets, risks, and returns on investment.
Pengaruh Non Performing Loan (NPL) , BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Nur Khamisah; Dhiona Ayu Nani; Izza Ashsifa
TECHNOBIZ : International Journal of Business VOL 3, NO 2 (2020) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.836

Abstract

The study entitled Analyzed Influencing Non-Performing Loan (NPL), BOPO and Size on Return On Assets in regional development banks Indonesia during period 2010 through 2013. This research is performed in order to test the influence of the variable Non-Performing Loan (NPL), BOPO and Firm Size toward Return on Assets (ROA) simultanously and partially. Obtained by amount sample as much 24 company banking company in Indonesia 2010-2013 period. The sample was selected using purposive sampling method. The data collected will be analyzed using multiple linear regression with and using SPSS 19 for Windows. The results showed that non-performing loan, BOPO and Size simultaneous effect on return on assets. The partially that non-performing loan ratio is partially negative but unsignificant effect on return on assets, BOPO significant and negative effect on return on assets and Size ratio is partially positive and unsignificant effect on return on assets
PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP KEPUASAN PELANGGAN DAN NIAT PENGGUNAAN MOBILE BANKING SECARA BERKELANJUTAN (PRIVASI DAN PERSONALISASI SEBAGAI VARIABEL MODERASI) Izza Ashsifa
TECHNOBIZ : International Journal of Business VOL 3, NO 1 (2020) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i1.644

Abstract

Meningkatnya penggunaan smartphone memungkinkan pengguna untuk mengakses akun perbankan online di manapun dan kapanpun. Aksesibilitas tersebut merupakan keuntungan bagi bank-bank besar. Penting untuk disoroti bahwa jumlah klien yang beroperasi melalui perbankan online tidak meningkat sebanyak yang diharapkan. Beberapa aspek seperti kurangnya kepercayaan terhadap sistem, perlakuan impersonal atau kurangnya keamanan dan perlindungan privasi, kurangnya personalisasi yang efektif telah menyebabkan keengganan dari banyak pelanggan untuk menggunakan aplikasi mobile banking tersebut. Tujuan dari penelitian ini adalah untuk mengisi kesenjangan literatur mobile banking menggunakan TAM dengan mengintegrasikan pengaruh privasi dan personalisasi terhadap kepuasan pelanggan dan niat penggunaan layanan mobile banking secara berkelanjutan. Teknik pengumpulan data pada penelitian ini menggunakan online survey dengan membagikan kuesioner secara online kepada pengguna mobile banking di Indonesia. SEM-PLS digunakan untuk menguji hipotesis model dengan jumlah sampel 407. Hasil penelitian menunjukkan bahwa perceived usefulness dan perceived ease of use berpengaruh positif terhadap kepuasan pelanggan. Privasi berpengaruh negatif terhadap kepuasan pelanggan sedangkan personalisasi tidak berpengaruh terhadap kepuasan pelanggan. Kepuasan pelanggan dapat menentukan niat penggunaan mobile banking secara berkelanjutan.  Kata Kunci: Technology Acceptance Model (TAM), privasi, personalisasi, kepuasan pelanggan, mobile banking
Pengaruh Emosi Negatif dalam Pemilihan Alternatif Investasi Modal: Perbandingan Keputusan Individu dan Kelompok (Studi Eksperimen pada PTS di Surabaya) Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.179

Abstract

One kind of managerial decision that affect organization's viability is capital investment decision. This decision needs long-term commitment from organization resources. Traditionally, managers choose capital investment project which give the highest expected financial return. This research will be conducted for two purposes. First, to test the effect of negative emotions (as one kind of non-financial factors) in capital investment decisions, and second, to test the effect of group decision in controlling the negative emotions' effect. A 2x2 mixed-subjects experimental design will be conducted to test Faculty of Economics' undergraduate students in randomly assignment. Between-subject factor is cases with and without emotional trigger events, while within-subjects factor is individual and group judgment task. Analyzed data using non-parametric statistical tests supported both hypotheses. This result consistent with prior research that suggests decision makers should consider both financial data and affect reactions when evaluating investment alternatives. Furthermore, management should also consider the effectiveness of group decisions.
The Effect of Information Technology Investment Governance on Information Technology Performance and Organizational Performance: a Case Study Izza Ashsifa; Syaiful Ali
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.31 KB) | DOI: 10.33312/ijar.468

Abstract

The increase in information technology (IT) investment and organizational competition are the reasons for the evaluation of investment decisions in the IT field. The evaluation that needs to be done is to set priorities for IT investments, given the limited resources and human resources. The determination of IT investment priorities must be carefully considered by managing effective IT investments to provide positive results for the organization. The purpose of this research is to investigate IT investment governance and to investigate how to determine and govern IT investment projects' priorities in improving IT performance and organizational performance at one of the largest universities in Indonesia. The method used in this research is a qualitative method. Data collection techniques in this study are interviews and document reviews, and the NVIVO application is used to analyze the data. The results of the study show that IT investment governance at the university is still in the process of development, but has been implemented quite good. This is indicated by the existence of functional structures, processes, and relational mechanisms that are following several policies and regulations applied at the university. Although it has been carried out quite well, IT investment governance cannot be said to be effective because it still has weaknesses, namely that the university still does not have a clear IT governance standard or framework.
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN KEUANGAN DAN OPTIMALISASI USAHA PADA CV ZERONE Izza Ashsifa; Muhammad Teguh Kuncoro
COMMENT: Journal of Community Empowerment Vol 2, No 2 (2022): December
Publisher : COMMENT: Journal of Community Empowerment

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v2i2.179

Abstract

The challenges for Micro, Small and Medium Enterprises (MSMEs) are getting bigger as a result of the complex economic environment. MSMEs need to have good financial management skills. Financial management is an important element of overall business management. With financial management, MSMEs can make decisions about inventory planning and pricing, sufficient cash flow to maintain business operations and for better business forecasting and projections. Effective financial management will affect the overall profit of MSMEs. Financial management through the preparation of financial reports will have a positive impact on MSMEs in optimizing their business in the long term.This community service program is designed to provide solutions and assist CV Zerone in conducting financial management. This community service program is carried out because there is no comprehensive financial reporting system at CV Zerone so that owners have difficulty measuring the company's financial performance. This activity is carried out by providing training and assistance in making financial reports. The objectives of this community service program are: 1) providing education on the importance of financial reports for the company, 2) assisting CV Zerone in preparing comprehensive financial reports to show financial performance, 3) assisting CV Zerone in analyzing financial reports to improve company performance. This community service program makes CV Zerone able to make comprehensive financial reports, gain skills to analyze the results of financial reports and be able to make strategic decisions to optimize its financial performance.
ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Izza Ashsifa; Muhammad Teguh Kuncoro; Naila Rizki Salisa
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2705

Abstract

This study aims to analyze financial ratios' ability to predict a company's financial distress. The data used are data on industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total sample of 108 samples. The dependent variable, financial distress, is measured using the interest coverage ratio (ICR) indicator. Independent variables, liquidity measured using the current ratio (CR), profitability using return on assets (ROA), and leverage measured using the debt-to-equity ratio (DER). The moderation variable in this study is company size. This study used logistic regression analysis and MRA. The results of the study using logistic regression tests showed that leverage had a positive effect on financial distress, while liquidity and profitability did not affect financial distress. Based on the MRA test, company size is able to moderate the effect of leverage on financial distress. In contrast, the company size is unable to moderate the effect of liquidity and profitability on financial distress. This research contributes to investors who can use this model by incorporating financial ratio indicators to assess a company's financial health before making investment-related decisions Keywords: financial distress, liquidity, profitability, leverage, company size
The EFFECTIVENESS OF VILLAGE FUND MANAGEMENT: ACCOUNTABILITY, TRANSPARENCY AND COMMUNITY PARTICIPATION Izza Ashsifa; Alfiyani Nur Hidayanti; Ulva Rizky Mulyani
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v8i1.946

Abstract

Government accounting principles, such as accountability, transparency, and participation, are a form of central government, regional, and village obligations. As a government unit directly managing communities with different backgrounds, interests, and needs, the village plays a very important role. In managing village funds, accountability, transparency, and community participation are very important things to do. This study examines and analyzes the effect of accountability and transparency on village fund management in Pati District, with community participation as a moderation variable. This study used research with a quantitative approach. The type of data used in this study is quantitative data. The source of data in this study is primary data. Data collection techniques for this study use survey techniques carried out by distributing questionnaires directly to research respondents. This study used a questionnaire with a Likert Scale model. Structural equation modeling-partial least square (SEM-PLS) tests model hypotheses using SmartPLS. The samples obtained amounted to 300. The respondents in this study were village heads, village secretaries, and village treasurers in Pati Regency. Based on the results of the analysis and hypothesis tests, it proves that accountability and transparency positively affect the effectiveness of village fund management in Pati Regency. This research contributes to the government and community as a reference and evaluation of the government in village fund management. Thus, the budget can empower the community and become information material to optimize community expertise.
How Does Economic Uncertainty Impact the Banking Sector Performance? Evidence from ASEAN Muhammad Teguh Kuncoro; Izza Ashsifa
AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i2.22383

Abstract

In recent years, global economic uncertainty has become a growing concern, particularly with the outbreak of the COVID-19 pandemic. Increased economic uncertainty significantly constrains bank risk, at some point weakening bank stability. This study examines and analyses solvency and liquidity on the firm performance of banking sector in ASEAN countries in the 2013-2022 period by economic uncertainty as a moderating variable. The samples obtained amounted to 1080. The results show that liquidity and economic uncertainty negatively affect firm performance. Solvency does not affect firm performance. Economic uncertainty as a moderation variable cannot moderate the effect of solvency on firm performance. Still, economic uncertainty can moderate (strengthen) the effect of liquidity on firm performance.
Co-Authors Affan Wazzar Achmad Afifi, Zaenal Alfina Darmawati Alfiyani Nur Hidayanti Andriani, Evana Aprilia Whetyningtyas Dhiona Ayu Nani Febra Robiyanto Handayani, Retno Tri Indah Dwi Prasetyaningrum Khamisah, Nur Lisasanti, Indrya Septi Muhammad Teguh Kuncoro Mukhlisin, Ahmad Mulyanto Mulyanto Nafi’ Inayati Zahro Naila Rizki Salisa Nanik Ermawati, Nanik Nita Andriyani Budiman Octavatiya, Audrey Jennifer Ramadhani, Nisa Sholikah, Oktiviyani Sri Mulyani Syaharani, Nova Syaiful Ali Tristianto, Tristianto Ulva Rizky Mulyani Zuliyati