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DETERMINAN MINAT PENGGUNAAN E-SPT Ramadani, Marta; Lutfillah, Novrida Qudsi
Jurnal Akuntansi Kontemporer Vol. 12 No. 1 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i1.2129

Abstract

This study aims to examine and analyze the influence of perceptions of usability, trust and computer self efficacy on the interest in using e-SPT in Surabaya. Respondents in this study were 90. Samples were taken using quota sampling with non probability sampling techniques.Data analysis was performed using statistics with SPSS tools. Based on the results of data analysis using the t test it is known that partially the perception of usability, trust and computer self efficacy has a positive and significant influence on the interest in using e-SPT. While based on the results of data analysis using the F test it is known that simultaneously the perception of usability, trust and computer self efficacy has a positive and significant effect on the interest in using e-SPT.
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.
PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA Lutfitasari, Feby; Lutfillah, Novrida Qudsi
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.682 KB) | DOI: 10.34209/equ.v21i1.632

Abstract

The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.
Penentu Market Value Pemain Sepak Bola Profesional Liga 1 Indonesia dan Thailand Zulianto, Akhmad Nuzul; Lutfillah, Novrida Qudsi; Purnomo, Hari
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Abstrak Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menentukan market value pemain sepak bola profesional di Liga 1 Indonesia dan Liga 1 Thailand. Penelitian ini menggunakan 126 sampel pemain sepak bola profesional di Liga 1 Indonesia dan 218 sampel pemain di Liga 1 Thailand pada tahun 2018 dan 2019 yang diperoleh dari situs resmi www.transfermarkt.com. Penelitian ini menggunakan teknik analisis data statistik deskriptif dan regresi linear berganda dengan alat analisis SPSS 26. Hasil penelitian menunjukkan pada Liga 1 Indonesia secara parsial goal berpengaruh terhadap market value pemain sedangkan itu umur, assist, menit bermain dan starting 11 tidak berpengaruh terhadap market value pemain. Pada Liga 1 Thailand secara parsial umur dan assist berpengaruh terhadap market value pemain  sedangkan itu goal, menit bermain dan starting 11 tidak berpengaruh terhadap market value pemain. Umur, goal, assist, menit bermain dan starting 11 secara simultan berpengaruh signifikan terhadap market value pemain. Hasil penelitian ini diharapkan dapat membantu manajemen klub sepak bola dalam menentukan market value pemain sepak bola dan mendukung keputusan investasi dalam pengelolaan klub sepak bola.
EDUKASI LITERASI KEUANGAN UNTUK MENINGKATKAN PERSONAL INCOME BAGI PEKERJA KONSTRUKSI DI KECAMATAN SUKOLILO, KOTA SURABAYA Imamia, Tsumma Lazuardini; Sutrisno, Sutrisno; Andhayani, Atik; Lutfillah, Novrida Qudsi; Darmayanti, Rita; Syuliswati, Atika; Eltivia, Nurafni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.674

Abstract

Construction workers, as the main pillar of infrastructure development, often face challenges in managing their finances. Income fluctuations, urgent living needs, and lack of access to formal financial products and services are the main obstacles. This community service aims to improve the understanding of financial literacy among construction workers in Sukolilo District, Surabaya by implementing simple financial management. The activity method used is Focus Group Discussion (FGD). Furthermore, a SWOT analysis is carried out to enable the identification of actions that need to be taken to utilize potential and improve deficiencies, as well as to adapt to changes that may occur. The programs implemented include interactive training, individual consultations, and the provision of easy-to-understand educational materials. The training materials cover a variety of topics, from budget planning, debt management, to simple investments. The results of this community service show a significant increase in the level of financial literacy of participants. This is reflected in the increased ability of participants to prepare budgets, record expenses, and make wiser financial decisions. In addition, this program can also direct participants' financial behavior to improve savings habits and reduce dependence on high-interest loans. This financial literacy program for construction workers proves that with the right approach, we can empower them to achieve financial well-being. Through strong synergy, we can build a better future for construction workers and their families.