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All Journal Journal of Applied Finance & Accounting JURNAL RELASI STIE MANDALA JEMBER SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS International Journal of Social Science and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Literasi Digital Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) JAKBS Relasi : Jurnal Ekonomi TGO Journal of Community Development ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat ARTOKULO: Journal of Accounting, Economic and Management Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Ilmi, Mainatul
Institut Teknologi Dan Sains Mandala
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI PASAR MODAL DAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI TERHADAP PENINGKATAN MINAT INVESTASI DI PASAR MODAL Yanuar Musri Amin; Lia Rachmawati; Mainatul Ilmi
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.18042

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pengetahuan Investasi, Motivasi Investasi, dan Literasi Pasar Modal terhadap peningkatan Minat Investasi di Pasar Modal dengan Teknologi Informasi sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data yang digunakan yaitu data primer dengan teknik pengumpulan data yaitu kuisioner dan studi pustaka. Metode analisis data yang digunakan adalah uji instrument data, uji asumsi klasik, regresi linier berganda, uji regresi moderasi dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Motivasi Investasi berpengaruh secara parsial terhadap peningkatan Minat Investasi. Sedangkan Pengetahuan Investasi dan Literasi Pasar Modal tidak berpengaruh secara parsial terhadap Peningkatan Minat Investasi. Sedangkan Teknologi Informasi tidak Memoderasi Pengaruh Pengetahuan Investasi, Motivasi Investasi, dan Literasi Pasar Modal terhadap peningkatan Minat Investasi di Pasar Modal.
Perkembangan Dan Penerapan Theory Of Acceptance Model (TAM) Di Indonesia Mainatul Ilmi; Fetri Setyo Liyundira; Afria Rachmawati; Deni Juliasari; Palupi Habsari
RELASI : JURNAL EKONOMI Vol 16 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i2.371

Abstract

The article tellsabout model of technology acceptance. A system used by the end user necessary to test whether the system effectively and efficiently can be applied by user. Technology Acceptance Model (TAM) adopted the Theory of Reasoned Action (TRA) that is widely used to predict the acceptance and usefulness of the system information. TAM usesa comparison between the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). TAM is designed to predict the acceptance or use of information systems by usersand profit for a job. An acceptance of the theory of information systems began to be implemented in Indonesia from 2004 until today, which adopts the model proposed Davis et al in 1989. The theory was apparently accepted by the public to assess the acceptance of a system by the user based on its core construct perceived Ease of Use (PEOU) and perceived usefulness (PU). In Indonesia some researchers are implementing TAM 1989 at different locations, in various sectors as well as the time and different situations by using several different methods of analysis in each study. A significant result of variables in TAM lead this theory can be applied further in other information systems in Indonesia in addition to that already done the research for TAM is very easyto apply and be accepted by the public in a variety of sectors, namely in the public sector, business or private. Keywords: Technology Acceptance Model (TAM), perceived Ease of Use, perceived usefulness, system information
Penguatan Branding dan Digitalisasi Marketing UMKM Marning Desa Pontang, Kecamatan Ambulu, Kabupaten Jember Mainatul Ilmi; Yani Dahliani; Wiwik Fitria Ningsih; Aditya Fajri Ilhamsyah; Evi Ludya Agustin; Agus Prasetyo; Nur Habibina; Putri Nur Indah Sari; Alni Nurafia
Jurnal Pengabdian Literasi Digital Indonesia Vol. 2 No. 2 (2023): December
Publisher : Puslitbang Akademi Relawan TIK Indonesia (ARTIKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57119/abdimas.v2i2.38

Abstract

Village SDGs can be achieved with the synergy of various parties starting from government, academics and society. Through the Community Service Program implemented by academics including lecturers and students who are actively involved in community business development programs, it can help improve community welfare. This program is partnering with MSMEs Marning which is owned by Mr. Misladi in Pontang Village, Ambulu District, Jember. The partner problems are related to the lack of identity on the product, still using standard plastic packaging, and not being familiar with digital marketing. The solution provided to overcome this problem is to provide assistance in strengthening branding by creating product logos, updating packaging shapes, installing banners and registering businesses on Google Map. Assistance is also provided by providing insight into digital marketing to expand marketing.
Pengaruh Good Governance terhadap Kualitas Laporan Keuangan dengan Kompetensi SDM sebagai Variabel Moderasi pada GKJW Rejoagung Septa Krisanatalia; Suwignyo Widagdo; Mainatul Ilmi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2672

Abstract

This study aims to determine the influence of the principle of accountability, the principle of transparency, and the principle of responsibility for Good Governance on the quality of financial statements with the competence of human resources as a moderation variable in Greja Kristen Jawi Wetan Rejoagung, Semboro District, Jember. The method of data collection in this study is the distribution of questionnaires to church administrators and staff that are directly related to church finances. The population used in this study is church administrators and staff who are directly related to church finances with a population of 20 people. The sample return technique used is a saturated sampling technique. The analysis method used is moderated regression analysis (MRA). The results showed that the principle of transparency and the principle of responsibility affect the quality of financial statements while the principle of accountability does not affect the quality of financial statements. Human resource competence cannot moderate the relationship of accountability to the quality of financial statements, but human resource competence can moderate transparency and responsibility for the quality of financial statements.
Business Improvement of Virgin Coconut Oil (VCO) in Jember Lor Village, Patrang District, Jember Regency Supeni, Nely; Ilmi, Mainatul; Amin, Saiful
TGO Journal of Community Development Vol. 1 No. 1 (2023): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.002

Abstract

This time the Community Partnership Program (PKM) partners are Home Industries (IRT), namely Virgin Coconut Oil (VCO) Entrepreneurs. VCO is oil produced from pure coconut through a fermentation process, without using preservatives. The benefits of this oil in addition to maintaining health and stamina, can also cure all kinds of diseases. Besides being drinkable, this VCO can be used as an external medicine, namely as a topical medicine for wounds on the body. The problems faced by PKM partners this time are as follows: 1) The equipment for the VCO production process is still limited. The grated coconut used to grate coconut meat is still traditional, namely manual coconut grater. 2) There is no proper recording of financial statements in order to know the profit/loss of VCO oil production business. Thus, Mr. Agung's VCO oil production business requires: 1) Procurement of an electric coconut grater 2) Mentoring for the preparation of financial reports.
Analysis of Factors Influencing Financial Statement Fraud With Company Size As An Intervening Variable In The Stock Exchange of Thailand Nurfarida, Lia; Haifa, Haifa; Ilmi, Mainatul
ABM : International Journal of Administration, Business and Management Vol 5 No 2 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i2.977

Abstract

This study aimed to analyze the factors that influence financial statement fraud with company size as an intervening variable. The data that used were financial statements (annual report) during 2015-2019. The sample method was purposive sampling. The whole samples consisted of 13 property and construction company that listed in Stock Exchange of Thailand. Data analysis technique that used was path analysis. The result showed that financial target and quality of external auditor have significant effect to company size, while ineffective monitoring, change of company director and the number of photos CEO have no significant effect. Quality of external auditor, change of company director and company size have significant effect to financial statement fraud, while financial target, ineffective monitoring and the number of photos CEO have no significant effect. Company size can be intervening variable between financial target, quality of external auditor and the number of photos CEO in financial statements to financial statement fraud.
PELATIHAN DAN PENDAMPINGAN UMKM KERIPIK SINGKONG DI DESA UMBULSARI, UMBULSARI JEMBER Ilmi, Mainatul; Hakim, Arif Rochman; Fitriyani , Anis; Aprilia , Rosy Dwi; Reswara, Edrea Berryl; Yono, Sukron Ari
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i1.559

Abstract

Pandemi Covid-19 juga menjadi salah satu alasan seseorang untuk memasuki dunia UMKM agar tetap bertahan dalam keterpurukan masalah keuangan. UMKM perlu diberikan pengetahuan dan pemahaman dalam penegelolaan bisnis agar siap mengahadapi tantangan serta mampu bertahan dengan kondisi ekonomi saat ini. Pelatihan dan pendampingan pada UMKM keripik singkong di Desa Umbulsari, umbulsari Jember menjadi salah satu upaya untuk meningkatkan keberhasilan bisnis masyarakat. Pelatihan dan Pendampingan UMKM ini bertujuan untuk meningkatkan wawasan dalam pengelolaan usaha, meningkatkat inovasi produk dan mempeluas pemasaran.
PKM Virgin Coconut Oil (VCO) Di Kelurahan Jember Lor, Kecamatan Patrang, Kabupaten Jember Supeni, Nely; Ilmi, Mainatul; Amin, Saiful; Sauqi, Ahmad
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 3 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v3i1.869

Abstract

Mitra Program Kemitraan Masyarakat (PKM) kali ini adalah Industri Rumah Tangga (IRT) yaitu Pengusaha Virgin Coconut Oil (VCO). VCO merupakan minyak yang diproduksi dari kelapa murni dengan melalui proses fermentasi, tanpa menggunakan bahan pengawet. Khasiat minyak tersebut selain untuk menjaga kesehatan dan stamina tubuh, juga dapat menyembuhkan segala macam penyakit. Selain dapat diminum, VCO ini dapat digunakan sebagai obat luar yaitu sebagai obat oles pada luka di bagian tubuh. Adapun permasalahan yang dihadapi mitra PKM kali ini adalah sebagai berikut: 1) Peralatan untuk proses produksi VCO masih terbatas. Parutan kelapa yang digunakan untuk memarut daging kelapa masih tradisional yaitu parutan kelapa manual. 2) Belum adanya suatu pencatatan laporan keuangan yang baik guna mengetahui laba/rugi usaha produksi minyak VCO. Dengan demikian usaha produksi minyak VCO bapak Agung ini memerlukan: 1) Pengadaan Alat pemarut kelapa listrik 2) Mentoring penyusunan laporan keuangan
THE CONCEPT OF AN ENTITY IN AN EFFORT TO SUPPORT INTERNAL CONTROL IN MSME KUNCI SOROT IN JEMBER Pramono, Olivia Falen; Kusuma, Dedy Wijaya; Ilmi, Mainatul
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9981

Abstract

MSME Kunci Sorot is engaged in the film industry in Jember. The business he owns is leasing equipment needed for shooting and filmmaking. MSME Kunci Sorot are also MSMEs that have large assets by MSME standards. This causes internal control to be needed to maintain the assets owned. The research objectives are (1) an analysis of the implementation of the entity concept in the MSME Kunci Sorot and (2) an analysis of internal control in the MSME Kunci Sorot. The research method used is descriptive qualitative and uses a case study approach. The sampling technique used snowball sampling. The result of this research is that MSME Kunci Sorot still needs to fully implement the entity concept. The entity concept applied in the MSME Kunci Sorot is still very simple to record. The entity concept that has not been implemented optimally causes the applied internal control to have many weaknesses. The results of the study indicate that internal control is needed in maintaining assets owned and facilitating daily operational processes. MSMEs that tend to be simple still need internal control so that operational processes are efficient and effective.
The Effect of Financial Ratio on Financial Distress in Banking Companies Listed on The IDX Year 2018–2022 Damianus Nakula Aji Irwanto; Lia Rachmawati; Mainatul Ilmi
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The number of banks are trying to sell their assets that had deteriorated before the Covid-19 pandemic through bulksales or wholesale sales. This step is expected to immediately reduce the bank's Non-Performing Loan (NPL) ratio significantly. One of them is PT Bank Tabungan Negara Tbk (BTN). The bank is exploring the sale of NPLs in bulksales through an asset swap scheme or exchanging assets for securities. The purpose of the study was to analyze the effect of CAR, NPL, LDR, ROA, DAN BOPO partial and simultaneous events on Financial Distress in banking companies listed on the IDX in 2018 – 2022. The sample selection method uses the Purposive Sampling method so as to get 35 banking companies. The research method uses multiple linear regression analysis. The results of this study show that (1) CAR, LDR, ROA have a significant positive effect on Financial Distress (2) NPL, BOPO have no significant effect on Financial Distress (3) CAR, NPL, LDR, ROA, DAN BOPO simultaneously affect Financial Distress  
Co-Authors Aditya Fajri Ilhamsyah Afria Rachmawati Agus Prasetyo Agustin HP, Agustin Ahmad Sauqi Alni Nurafia Alwan Sri Kustono Anis Fitriyani Aprilia , Rosy Dwi Arif Rochman Hakim Damianus Nakula Aji Irwanto Dedy Wijaya Kusuma Deni Juliasari, Deni Diana Dwi Astuti Edrea Berryl Reswara Eka Nur Laily Evi Ludya Agustin Fetri Setyo Liyundira Fitriyani , Anis Haifa Haifa Hakim, Arif Rochman Handayani, Yuniorita Indah Ira Puspita Sari Lia Rachmawati Maisharoh, Maisharoh Muhammad Firdaus Muhdar Muhdar, Muhdar Mustafa Samir Mustofa Mustofa Mustofa, Mustofa Nely Supeni Nely Supeni Nur Habibina Nurfarida, Lia Nurshadrina Kartika Sari Palupi Habsari Pramono, Olivia Falen Putri Nur Indah Sari Putri, Maulinda Suryani Reswara, Edrea Berryl Ronaldo Liputo Rosy Dwi Aprilia Saiful Amin Septa Krisanatalia Sukron Ari Yono Suwignyo Widagdo Wiwik Fitria Ningsih Wulandari, Tuni Yani Dahliani Yanuar Musri Amin Yono, Sukron Ari Yosefa Sayekti