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MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN Lutfillah, Novrida Qudsi; Sukmana, Nour Kholifah
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2218

Abstract

This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.
Determinan Perilaku Hedonic Shoping Di Era Digital Djuharni, Darti; Dini, Maisa; Liana, Yuyuk; Lutfillah, Novrida Qudsi
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.19907

Abstract

Research aim : to uncover and examine the factors that drive hedonic shopping behavior that leads to impulse buying Design/Methode/Approach : The research was conducted by distributing questionnaires to respondents in Java and Kalimantan in the form of google form (online). The number of samples is based on the number of indicators multiplied by 5, so that the number of 155 respondents is obtained which then the results of their answers are processed using PLS. The variables used in this research are website quality, hedonic shopping motivation, and sales promotion as independent variables, and impulse buying as the dependent variable. Research Finding : hedonic shopping incentive has a favorable and significant impact on impulsive purchasing whereas website quality has no bearing on this behavior. Sales promotions have a similar beneficial and strong impact on impulsive purchases. Additionally, it has been demonstrated that sales promotions make the link between website quality and impulsive purchases stronger. Theoretical contribution/Originality : The results of this study can add references for the development of marketing materials, especially those related to customer behavior. Practitionel/Policy implication : The results of this study can be input for companies and entrepreneurs to better understand consumer buying behavior and the factors that trigger impulse purchases so as to increase sales. Research limitation : This research is limited to three independent variables, namely website quality, hedonic shopping motivation, and sales promotion which influence impulsive purchases.
Edukasi Literasi Keuangan dan Pendampingan Penyusunan Laporan Keuangan Berstandar ISAK 35 dan PSAK 45 untuk Yayasan Sosial: Studi Kasus pada Yayasan Darul Jundi Malang Kartiko, Galuh; Rohim, Yasin Nur; Arifandi, Muhammad Rizky; Oktavia, Fathimatus Zahro Fazda; Lutfillah, Novrida Qudsi; Jaswadi, Jaswadi
Journal of Community Practice and Social Welfare Vol. 5 No. 2 (2025): Journal of Community Practice and Social Welfare
Publisher : LPPM Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/jacips.2025.5.2.88-100

Abstract

Ketergantungan pendanaan eksternal yayasan sosial tinggi dan pencatatan keuangan yang belum tertata menjadi kendala operasional utama bagi anak yatim dan dhuafa di Malang. Literasi keuangan bagi pengurus dan anak binaan diperlukan untuk meningkatkan transparansi, akuntabilitas, dan stabilitas keuangan. Meningkatkan kemandirian finansial yayasan melalui peningkatan kapasitas literasi keuangan, penerapan ISAK 35 dan PSAK 45 dalam laporan keuangan, serta diversifikasi pendanaan melalui hibah, CSR, dan unit usaha syariah berbasis program sosial. Pelatihan literasi keuangan berbasis standar non-profit, pendampingan penyusunan laporan keuangan, dan pelatihan kewirausahaan sosial berbasis syariah. Evaluasi meliputi pre-test/post-test literasi keuangan, kualitas laporan keuangan pasca pendampingan, serta wawancara terkait transparansi dan diversifikasi pendanaan. Terdapat peningkatan pemahaman literasi keuangan dan kepatuhan terhadap standar ISAK 35/PSAK 45, serta peningkatan transparansi pelaporan. Indikator kunci: skor literasi keuangan meningkat; proporsi akun yang sesuai standar meningkat; munculnya inisiatif diversifikasi pendanaan non-donasi. Program berpotensi mengurangi ketergantungan pada donasi eksternal melalui hibah/CSR dan pengembangan unit usaha syariah, serta pembentukan SOP pembukuan dan rencana diversifikasi pendanaan jangka menengah.