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All Journal Management Studies and Entrepreneurship Journal (MSEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Minfo Polgan (JMP) Jurnal Kajian Ilmu Pendidikan (JKIP)
Fitriana Rakhma Dhanias
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Finvoks : Aplikasi Pengelolaan Keuangan Sebagai Upaya Pengembangan Financial Technology Dan Peningkatan Literasi Keuangan Pada Mahasiswa Fakultas Vokasi Program Studi Keuangan Dan Perbankan Fitriana Rakhma Dhanias; Muhammad Dhany Saputra
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 1 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i1.7012

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas aplikasi keuangan FINVOKS (Financial Vokasi) dalam meredam gaya hidup konsumtif di kalangan mahasiswa Fakultas Vokasi Keuangan dan Perbankan Universitas Brawijaya angkatan 2021. Dengan metode penelitian kuantitatif dan kuesioner sebagai alat pengumpul data, penelitian ini mengungkapkan sejauh mana aplikasi keuangan dapat bertindak sebagai alat pencegah terhadap perilaku konsumtif. Hasil dari penelitian ini menonjolkan skor keefektivitasan aplikasi sebesar 83,36%, yang mengindikasikan tingkat kelayakan yang sangat tinggi untuk penggunaan dalam konteks yang diteliti. Meskipun ditemukan nilai rendah pada instrumen penilaian robustness, hal ini tidak mengurangi kelayakan aplikasi FINVOKS sebagai sarana efektif dalam pencegahan gaya hidup konsumtif mahasiswa. Kesimpulannya, aplikasi FINVOKS berpotensi sebagai alat bantu edukatif dan preventif dalam mengelola keuangan pribadi dan mengurangi perilaku konsumtif di kalangan mahasiswa Fakultas Vokasi Keuangan dan Perbankan.
Stepping Forward in the Digital Era: The Contribution of Business Information Systems in Responding to Global Entrepreneurship Challenges Fitriana Rakhma Dhanias; Dinda Amelia Kusumastuti; Hapsari Dian Sylvatri; Zakaria Satrio Darmawan; Bahtiar Efendi
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13668

Abstract

The digital era has brought about fundamental changes in the way businesses are conducted worldwide. Entrepreneurship in the global context demands adaptability and rapid innovation in facing increasingly fierce competition. This research aims to examine the contribution of business information systems in addressing the challenges of global entrepreneurship in the digital era. The research method employed is a literature review with a qualitative approach and descriptive analysis. In this context, descriptive analysis will be used to depict the findings from selected articles from Google Scholar for the period 2004-2024. The study results indicate that in this dynamic and complex digital era, Business Information Systems (BIS) have proven to be key in addressing the challenges of global entrepreneurship. Through the integration of information technology and business processes, BIS enables companies to enhance operational efficiency, respond quickly to market changes, and create innovative products and services that differentiate them from competitors. However, the adoption of BIS is not without challenges. Companies need to pay attention to data security aspects, ensure sustainability in technology usage, and overcome organizational and cultural barriers.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
Evaluasi Efektivitas Aktivasi DOI Terhadap Kesiapan Tata Kelola Jurnal Studi Pre–Post Pada Jurnal Perguruan Tinggi Vokasi Fitriana Rakhma Dhanias; Eko Prasetyo
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 7 No. 1 (2026): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v7i1.1992

Abstract

Aktivasi Digital Object Identifier (DOI) merupakan salah satu indikator penting dalam peningkatan kualitas tata kelola jurnal ilmiah, khususnya dalam mendukung visibilitas, keterlacakan sitasi, dan standarisasi publikasi. Penelitian ini bertujuan untuk mengevaluasi efektivitas aktivasi DOI terhadap kesiapan tata kelola jurnal di lingkungan perguruan tinggi vokasi dengan menggunakan desain studi pre–post. Data dikumpulkan melalui observasi, dokumentasi, dan kuesioner kepada pengelola jurnal sebelum dan sesudah implementasi DOI. Aspek kesiapan yang dianalisis meliputi kelengkapan metadata, konsistensi pengindeksan, manajemen artikel, kepatuhan terhadap standar OJS, serta pemahaman pengelola terhadap etika dan manajemen publikasi ilmiah. Hasil penelitian menunjukkan adanya peningkatan signifikan pada kualitas pengelolaan jurnal setelah aktivasi DOI, terutama pada aspek keteraturan metadata, kemudahan penelusuran artikel, serta peningkatan kesadaran pengelola terhadap standar internasional pengelolaan jurnal. Temuan ini mengindikasikan bahwa aktivasi DOI tidak hanya berfungsi sebagai identitas digital artikel, tetapi juga berperan strategis dalam mendorong kesiapan dan profesionalisme tata kelola jurnal perguruan tinggi vokasi menuju akreditasi dan indeksasi bereputasi.
The Influence of Good Corporate Governance, Tax Planning, and Financial Distress on Earnings Management with Internal Control as Intervening Variable Alfiana Alfiana; Fitriana Rakhma Dhanias; Loso Judijanto; Hadi Purnomo; Dipa Teruna Awaludin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2107

Abstract

This study examines the influence of good corporate governance, tax planning, and financial pressure on earnings management in State-Owned Enterprises (SOEs) in Indonesia, with internal control as an intervening variable. This study is motivated by the limited research integrating the role of internal Control in the relationship between governance mechanisms and earnings management, particularly in the context of SOEs. The study sample consisted of 20 SOEs listed on the Indonesia Stock Exchange during the 2018–2023 period, yielding 120 company-year observations selected via purposive sampling. Data analysis was performed using a random-effects model (REM) in EViews 12. The results show that corporate governance and financial pressure do not significantly influence earnings management, although both are negative. Tax planning has a significant negative effect on earnings management. Internal control is proven to have a significant negative effect, but is unable to mediate the relationship between the independent variables and earnings management. These findings emphasize the importance of strengthening internal control to suppress earnings management practices and provide an empirical contribution regarding the limited role of governance mechanisms in the context of SOEs.
Co-Authors Alfiana Bahtiar Efendi Dinda Amelia Kusumastuti Dipa Teruna Awaloedin Eko Prasetyo Hadi Purnomo Hapsari Dian Sylvatri Loso Judijanto Muhammad Dhany Saputra Zakaria Satrio Darmawan