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Lilis Saidah Napisah
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The Effect of Corporate Social Responsibility (CSR) Disclosure on Earnings Quality Taufikurachman, Cecep; Harto, Budi; Napisah, Lilis Saidah
Jurnal Wacana Ekonomi Vol 22 No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3067

Abstract

Financial reports provide crucial data for decision-making processes. An increase in corporate profits is possible if more emphasis is placed on CSR. The purpose of this study is to learn how CSR reporting influences the quality of companies listed on IDX between 2017 and 2021. This study employed both descriptive and confirmatory research methods. This study focuses on the population of hotels, restaurants, and travel agencies that are registered in IDX from 2017 to 2021. "Purposive sampling" is the methodology used to choose samples for this study. Out of the initial pool of 35 companies considered, only 16 met the criteria for inclusion in the sample. Research hypotheses will be tested with a test; standard analysis, linear regression, and a deterministic koefisien will all be used in the analysis. Research results with an alpha significance level of 0.05 show that partial implementation of corporate social responsibility has a negative effect on product quality. An efficiency ratio of 2.5% indicates that CSR reports have a minimal impact on employee productivity (by comparison, other factors account for 97.5%).
The Influence of Perception of Tax System Effectiveness on Compliance of Cibaduyut Shoe SMEs Taxpayers Rakhmadhani, Vania; Napisah, Lilis Saidah
Jurnal Wacana Ekonomi Vol 22 No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.3076

Abstract

This study aims to determine the extent of the influence of the perception of tax system effectiveness on the compliance of Cibaduyut shoe SME taxpayers. The research method used in this study is descriptive and verification with a survey method. The data used in this study is primary data obtained by distributing questionnaires to 60 SME taxpayers located in Cibaduyut. In this study, data were obtained from the results of questionnaires distributed to 60 Cibaduyut shoe SME taxpayers. The statistical method used is simple linear regression analysis. The results show that the level of perception of tax system effectiveness has an effect on the compliance of Cibaduyut shoe SME taxpayers.
The Effect of Digitalization on the Sustainability of Accounting Practices in the Financial Industry Napisah, Lilis Saidah; Taufikurochman, Cecep; Harto, Budi
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.100

Abstract

This research aims to examine the effect of digitalization on the sustainability of accounting practices in the financial industry. Using a qualitative approach, this research conducted case studies on several leading companies in the financial sector. We collected data on the implementation of digital technologies in accounting practices through in-depth interviews, participatory observation, and document analysis. The research findings show that digitalization brings significant changes in accounting practices, especially with regard to improving efficiency, transparency, and data accuracy. Research has proven that the integration of technologies like cloud-based accounting information systems, big data, and artificial intelligence enhances the quality of financial decision-making. In addition, digitalization also has a positive impact on environmental sustainability through reduced paper usage and energy efficiency. However, the research also reveals challenges, such as the need to upskill accountants, data security issues, and adapt to regulatory changes. The findings provide important insights for practitioners and policymakers in responding to the dynamics brought about by digitalization in accounting. This research contributes to the literature relating to the interaction between technology and accounting practices by providing an in-depth understanding of how financial firms adapt and utilize technological innovations for their business sustainability. The practical implications of this research include recommendations for the development of policies that support the integration of technology in accounting as well as the development of appropriate human resources.
PEMBERDAYAAN UMKM MELALUI PENDEKATAN MANAJEMEN KEUANGAN PARTISIPATIF PADA UMKM SEKTOR KULINER DAN FASHION DI BANDUNG Napisah, Lilis Saidah; Cecep Taufikurachman; Harto, Budi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31014

Abstract

Kota Bandung, sebagai salah satu pusat ekonomi dan kreativitas di Indonesia, mengalami pertumbuhan signifikan dalam sektor Usaha Mikro, Kecil, dan Menengah (UMKM). UMKM di Bandung, khususnya di sektor kuliner dan fashion, masih menghadapi tantangan dalam pengelolaan keuangan. Pelaksanaan kegiatan PKM ini bertujuan untuk meningkatkan pengetahuan dan pemberdayaan UMKM melalui pendekatan manajemen keuangan partisipatif. Metodologi yang digunakan adalah kualitatif dengan pendekatan kolaboratif, melibatkan wawancara mendalam, diskusi kelompok terfokus, dan observasi lapangan. Hasil pelaksanaan PKM melalui pemberdayaan UMKM menunjukkan peningkatan literasi keuangan dari 40% menjadi 85%, peningkatan manajemen arus kas dari 30% menjadi 70%, peningkatan akses modal dari 25% menjadi 65%, adopsi teknologi dari 20% menjadi 60%, dan peningkatan penjualan dari 15% menjadi 55%. Implikasi pelaksanaan kegiatan PKM ini menunjukkan bahwa pendekatan manajemen keuangan partisipatif efektif dalam memberdayakan UMKM, serta mendukung transformasi digital yang esensial bagi keberlanjutan bisnis UMKM. Pelaksanaan kegiatan PKM ini memberikan kontribusi signifikan bagi teori dan praktik dalam bidang manajemen dan keuangan bisnis, meskipun masih memiliki keterbatasan dalam cakupan jumlah pelaku UMKM dan metode yang digunakan. Pelaksanaan kegiatan PKM lebih lanjut dapat meliputi jumlah pelaku UMKM dan berbagai wilayah yang diperlukan untuk memperkuat hasil kegiatan ini dan memberikan wawasan yang lebih komprehensif.
Pengaruh Pendapatan Asli Daerah (PAD), Dan Dana Alokasi Khusus (DAk) Terhadap Alokasi Belanja Modal Vania Rakhmadhani; Lilis Saidah Napisah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1451

Abstract

This research was conducted to determine: 1) The influence of local original income on capital expenditure in Cimahi City. 2) The influence of Special Allocation Funds on Capital Expenditures in Cimahi City. 3) The influence of Regional Original Income and Special Allocation Funds together on Capital Expenditures in Cimahi City. The population in this research is the Cimahi City Provincial Government APBD Financial Report for 2011-2020, while the sample used is based on a non-probability sampling technique by sampling using saturated sampling. This research uses quantitative methods using descriptive and verification approaches. The data analysis method used is multiple linear regression analysis. Based on the research results, it shows that simultaneously there is a significant influence between Original Regional Income and special allocation funds on capital expenditure in the Cimahi City Government in 2011-2020. The magnitude of the influence of these two variables on capital expenditure is influenced by other variables outside the research. Partial research results show that Regional Original Income and Special Allocation Funds have a positive and significant effect on capital expenditure in the Cimahi City Government in 2011-2020.
Digital-Based Green Accounting and Its Impact on Financial Performance Napisah, Lilis Saidah; Harto, Budi; Anna, Yane Devi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.17295

Abstract

Digital consumer behavior has changed as a result of the growth of global e-commerce, which has also increased attention to sustainable business practices. However, there are many research gaps because companies do not understand the influence of consumer perceptions on financial performance and the lack of stakeholder involvement in supporting green accounting in the e-commerce sector.  Using an explanatory quantitative method based on Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, this study aims to address these gaps by examining how the implementation of green accounting positively and significantly impacts financial performance (path coefficient 0.435) and digital consumer perceptions. Profitability is the primary measure of financial performance, while indicators such as resource efficiency and carbon emissions reporting are proven to be dominant in shaping consumer perceptions. These results reinforce the relationship between Signal and Stakeholder theories, emphasizing the importance of sustainability transparency as a tool for communicating with digital consumers. This study contributes to research on digital marketing and sustainable accounting by providing practical guidelines for e-commerce businesses on how to optimize the adoption of green accounting to enhance financial performance and boost consumer trust. Keywords: Green Accounting; Financial Performance; Digital Consumer Perception; Sustainability Transparency; E-Commerce
The Impact of Credit Risk, Liquidity Risk, and Operational Risk on Profitability of Government-Owned BPRs in West Java and Banten During the 2019–2023 Period Rofaidah, Diana; Taufiqurrochman, Cecep; Napisah, Lilis Saidah
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52847

Abstract

This study aims to analyze the effect of credit risk (Non Performing Loan / NPL), liquidity risk (Loan to Deposit Ratio / LDR), and operational risk (Operating Costs to Operating Income/BOPO) on profitability (Return on Assets / ROA) at People's Credit Banks (BPR) owned by the Regional Governments of West Java and Banten Provinces for the 2019–2023 period. The research method used is quantitative with a descriptive and verifiable approach, using secondary data in the form of BPR's annual financial statements. The data analysis technique used is panel data regression. The results of the study show that simultaneously credit risk, liquidity risk, and operational risk have a significant effect on the profitability of BPR. Partially, credit risk (NPL) and liquidity risk (LDR) have no significant effect on ROA, while operational risk (BOPO) has a negative and significant effect on ROA. These findings indicate that operational efficiency is the dominant factor in increasing the profitability of BPRs owned by local governments. Therefore, BPRs need to strengthen operational cost control, improve the quality of risk management, and maintain liquidity balance to achieve healthy and sustainable financial performance.
Co-Authors Budi Harto Budi Harto Cecep Taufikurachman Cecep Taufikurochman Cecep Taufiqurachman Cecep Taufiqurrochman Dita Rari Dwi R.T Dita Rari Dwi R.T Hery Haerudin Mint Husen Raya Aditama Rakhmadhani, Vania Rofaidah, Diana Suyatmi, Sri Suyatmi Taufikurachman, Cecep Taufikurochman, Cecep Vania Rakhmadhani Vania Rakhmadhani Vania Rakhmadhani Vania Ramadhani Vitianingrum, Dian Yane Devi Anna Yulianto Dirdjosumarto Yusup, Putra Yudhistira