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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
Unknown Affiliation
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 Teknologi Informasi, Pemahaman Investasi, Financial Literacy, Motivasi Investasi, Modal Minimal Terhadap Minat Investasi Octavatiya, Audrey Jennifer; Mulyanto, Mulyanto; Ashsifa, Izza
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i2.5900

Abstract

This study aims to examine and analyze the influence of information technology, investment understanding, financial literacy, investment motivation, and minimum capital on student investment interest (study on Accounting students in Kudus Regency). In this study, sampling techniques using purposive sampling method. The sample used was 350 respondents. The object of this study is accounting students in Kudus Regency. The type of research used in this study is quantitative by using primary data obtained directly by distributing questionnaires directly to respondents, namely students of accounting courses in universities located in Kudus Regency. Data processing techniques in this study using SEM-PLS and this data is processed using SmartPLS application version 4.1.0.2. The results of this study indicate the influence of information technology with a T value of 6.209; Investment understanding of 1.976; Financial Literacy of 3.295; Investment motivation of 2.773; Minimum capital of 2.954; on investment interest, with a p-value <0.05. So that the results obtained investment understanding, financial literacy, investment motivation, and minimum capital have a positive effect on investment interest. These results are in line with the Theory of planned behaviour developed by Ajzen in 1985 which is the development of the theory of reason action (TRA) to predict and explain goal-directed behaviour. TPB is also the intention to carry out an action will be influenced by individual attitudes towards behaviour, subjective norms, and perceived behavioural control.
The use of accounting information with environmental uncertainty as moderating variable Ermawati, Nanik; Handayani, Retno Tri; Ashsifa, Izza
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.5954

Abstract

Penelitian ini menginvestigasi faktor yang mempengaruhi UMKM dalam menggunakan informasi akuntansi dengan adanya ketidakpastian lingkungan. Ketidakpastian lingkungan ini disebabkan karena di Indonesia sedang menghadapi pandemi COVID-19. Variabel independen yang digunakan adalah skala bisnis, umur perusahaan, budaya organisasi, masa memimpin. Populasi penelitian ini adalah UMKM di Kabupaten Kudus sebanyak 15.895. Teknik sampling yang digunakan adalah convenience sampling. Sampel yang diperoleh sebanyak 104 responden. Teknik analisis data yang digunakan adalah PLS-SEM. Hasil penelitian menunjukkan bahwa skala usaha, budaya organisasi dan masa memimpin berpengaruh positif terhadap penggunaan informasi akuntansi. Umur perusahaan tidak berpengaruh terhadap penggunaan informasi akuntansi. Ketidakpastian lingkungan tidak mampu memoderasi pengaruh skala usaha, umur perusahaan, budaya organisasi dan masa memimpin terhadap penggunaan informasi akuntansi. Hasil penelitian ini dapat digunakan oleh UMKM untuk memotivasi UMKM meningkatkan kinerja UMKM dengan memanfaatkan informasi akuntansi dalam berbisnis. Selain itu hasil penelitian ini juga dapat memberikan kontribusi bagi Dinas Tenaga Kerja, Perindustrian, Koperasi, Usaha Kecil dan Menengah dan UMKM Kabupaten Kudus untuk lebih memperhatikan kesejahteraan UMKM di Kabupaten Kudus melalui pelatihan tentang penggunaan informasi akuntansi.
Income Smoothing: The Role of Growth, Financial Performance, Bonus Plan, and Cash Holding Budiman, Nita Andriyani; Syaharani, Nova; Ashsifa, Izza
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6808

Abstract

This study examines income smoothing, a form of earnings management where companies report consistent earnings over time, with a focus on the primary consumer goods sector in Indonesia—an industry highly sensitive to investor expectations and exhibiting fluctuating income smoothing practices between 2019 and 2023. The research addresses how firm growth, financial performance, bonus plans, and cash holdings influence the likelihood of income smoothing. Unlike previous studies that generally discuss earnings management more broadly, this paper contributes by specifically exploring income smoothing within a sector and time frame that have received limited empirical attention. Using a quantitative approach, the study employs logistic regression analysis on 175 firm-year observations selected through purposive sampling from companies listed on the Indonesia Stock Exchange. The results show that firm growth and cash holdings do not significantly affect income smoothing, while financial performance has a negative effect and bonus plans have a positive effect, suggesting that internal managerial incentives play a more prominent role than growth or liquidity. The study concludes that income smoothing is primarily driven by internal factors such as bonus schemes, offering important implications for corporate governance practices and the promotion of financial transparency.
Pendampingan Strategi Digital Marketing dan Pengelolaan Aplikasi Keuangan pada UD Sumber Barokah Nur Hidayanti, Alfiyani; Zahro, Nafi’ Inayati; Ashsifa, Izza; Kuncoro, Muhammad Teguh; Tristianto, Tristianto
Jurnal SOLMA Vol. 13 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i2.14595

Abstract

Background: Perkembangan teknologi informasi telah mengubah lanskap bisnis secara signifikan, termasuk bagi pelaku usaha mikro dan kecil (UMKM). Namun, masih banyak UMKM yang menghadapi tantangan dalam mengadopsi teknologi informasi, pemasaran digital, dan pengelolaan keuangan yang efektif. Kegiatan ini bertujuan untuk meningkatkan kemampuan menggunakan teknologi informasi dalam melakukan digital marketing dan pengelolaan keuangan UD Sumber Barokah. Metode: Dilakukan pelatihan tentang strategi digital marketing dan penggunaan aplikasi keuangan, disertai dengan pendampingan langsung dalam penerapan praktisnya dengan mitra UD Sumber Barokah. Hasil: Pelatihan dan pendampingan telah berhasil meningkatkan pemahaman dan keterampilan mitra dalam menggunakan teknologi informasi, pemasaran digital, dan pengelolaan keuangan. Mitra mampu membuat strategi digital marketing, mengelola akun media sosial, serta menggunakan aplikasi keuangan untuk penyusunan laporan keuangan secara efektif. Kesimpulan: Kegiatan pengabdian pada masyarakat ini berhasil mencapai tingkat ketercapaian target yang diharapkan, dengan kesesuaian antara masalah yang dihadapi mitra dan metode yang diterapkan.
ENHANCING FINANCIAL STATEMENT QUALITY : THE MODERATING EFFECT OF HUMAN RESOURCE COMPETENCY IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS Salisa, Naila Rizki; Ashsifa, Izza; Kuncoro, Muhammad Teguh; Prasetyaningrum, Indah Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3821

Abstract

Financial statements serve as crucial information for decision-making. Despite implementing Financial Accounting Standards (SAK) EMKM and ETAP by the Institute of Indonesian Chartered Accountants (IAI), many Micro, Small, and Medium Enterprises (MSMEs) still fail to align their financial statements with these standards. Consequently, the financial statements generated lack the necessary information and consistency, posing difficulties in making meaningful comparisons. The objective of this research is to investigate the impact of financial accounting standards implementation on the quality of financial statements, considering the moderating variable of human resource competency Data collection involved questionnaires targeting all MSMEs registered with the Manpower, Industry, Cooperatives, Small and Medium Enterprises Office in Kudus Regency (totaling 17,284 MSMEs). The research adopted a convenience sample method to collect data, and data analysis was conducted using structural equation modeling (SEM) with path analysis conducted through SMART PLS 4.0. The findings indicated a positive impact of financial accounting standards implementation on the quality of financial statements. However, human resource competency was found unable to moderate this impact. This research contributes valuable insights to MSMEs, affirming that adherence to financial accounting standards, particularly SAK EMKM and ETAP, can enhance the quality of their financial statements.
HOW GEOPOLITICAL, CREDIT AND FINANCIAL RISKS DEFINE ASEAN BANKS’ PERFORMANCE? Andriani, Evana; Ashsifa, Izza; Kuncoro, Muhammad Teguh
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4297

Abstract

The banking sector is essential to the global economy, functioning as a central financial hub responsible for allocating funds, providing essential services, and assessing economic health. However, this pivotal role exposes banks to various risks, including geopolitical, credit, and financial risks. These risks arise from the banking sector’s role as a financial facilitator, its global reach, and its handling of complex financial instruments. A quantitative approach is employed in this research, utilizing multiple regression analysis to analyze the impact of geopolitical, credit and financial risks on bank performance in the ASEAN region. The data analyzed from 2013 to 2022, using a purposive sample yielding 690 samples, reveals that geopolitical risk, credit risk, and financial risk have a negative impact on bank performance. These findings offer valuable insights for policymakers and regulators, informing the development of targeted regulations to address the specific risk landscape faced by banks and potentially enhancing financial stability.
THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT: ACCOUNTABILITY, TRANSPARENCY AND COMMUNITY PARTICIPATION Ashsifa, Izza; Nur Hidayanti, Alfiyani; Mulyani, Ulva Rizky
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.
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