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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia International Journal of Environmental, Sustainability, and Social Science Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Jurnal Literasi Akuntansi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Journal of Educational Management Research Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Commodities, Journal of Economic and Business KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Indonesian Journal of Global Health Research
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Bantuan Kredit dan Pembinaan Manajemen terhadap Keberlanjutan Usaha dengan Mediasi Keterampilan Wirausaha I Made Nartha; Ernani Hadiyati; Dwi Orbaningsih; Umi Muawanah
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.294

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha dengan mediasi keterampilan wirausaha pada UMKM kerajinan tenun songket di Provinsi Bali. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner dari 82 pelaku UMKM yang tersebar di enam kabupaten/kota, yaitu Denpasar, Buleleng, Karangasem, Jembrana, Gianyar, dan Klungkung. Analisis data dilakukan dengan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa seluruh hipotesis terbukti signifikan. Bantuan kredit dan pembinaan manajemen berpengaruh positif terhadap keterampilan wirausaha dan keberlanjutan usaha. Selain itu, keterampilan wirausaha terbukti memediasi secara signifikan pengaruh bantuan kredit dan pembinaan manajemen terhadap keberlanjutan usaha. Temuan ini menegaskan pentingnya kapabilitas internal wirausaha dalam mengoptimalkan dukungan eksternal untuk mencapai keberlanjutan ekonomi dan budaya. Orisinalitas penelitian ini terletak pada integrasi tiga perspektif teori utama—Resource-Based View, Entrepreneurial Competency Theory, dan Sustainability Theory—ke dalam satu model empiris yang difokuskan pada UMKM berbasis budaya lokal. Namun, penelitian ini memiliki keterbatasan pada ruang lingkup geografis yang hanya mencakup Provinsi Bali dan bersifat cross-sectional, sehingga hasilnya belum dapat digeneralisasikan ke wilayah lain atau jangka waktu yang lebih panjang. Penelitian selanjutnya disarankan untuk memperluas wilayah studi, menambah variabel seperti inovasi produk dan adopsi teknologi digital, serta menggunakan pendekatan longitudinal untuk menggambarkan dinamika keberlanjutan usaha secara lebih komprehensif.
Determining Professional Ethics As A Mediator Against Tax Avoidance (Study On Malang Regional Tax Consultant) Sugiyanti Sugiyanti; Umi Muawanah; Kohar Adisatya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.60

Abstract

Tax obligations create economic interests between taxpayers and the government. Tax consultants have a central role in bridging the interests of taxpayers and tax authorities, and professional ethics becomes important in determining how tax-planning decisions are made. This study aims to determine and analyze the influence of ewuh pakewuh culture and professional commitment on professional ethics, professional ethics on tax avoidance, and the influence of ewuh pakewuh culture and professional commitment on tax avoidance through professional ethics. This study used an explanatory research approach and was conducted at the Malang Branch of the Indonesian Tax Consultant Office from March to July 2022. The study population consisted of 110 employees of consultant offices, from whom 81 respondents were obtained using convenience sampling. Primary data were collected by distributing questionnaires through Google Forms and analyzed using path analysis, t-test, and Sobel test. The results show that ewuh pakewuh culture and professional commitment have significant positive effects on professional ethics, while professional ethics has a significant negative effect on tax avoidance. Professional ethics also mediates both relationships. These findings position professional ethics as a mechanism linking cultural and professional orientations with tax-avoidance decisions among tax-consultant employees and emphasize the importance of ethical standards.
Investment Opportunity Set as Moderation of Return on Assets and Debt to Equity Ratio to Stock Return Eko Cahyo Purwanto; Abdul Halim; Umi Muawanah
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 7 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i7.61

Abstract

Stock return is closely related to movements in stock prices and reflects investor responses to information about company conditions. The closing share prices of property and real estate companies listed on the Indonesia Stock Exchange fluctuated during 2020–2022. This study aims to test the effect of ROA on RS, the effect of DER on RS, the influence of IOS on RS, IOS moderating the effect of ROA on RS, and IOS moderating the effect of DER on RS. This research was conducted in property and real estate companies listed on the Indonesia Stock Exchange in 2020–2022, using an explanatory research approach, with purposive sampling techniques obtained by 63 companies. Secondary data are collected by documentation methods in the form of financial statements and analyzed using moderation double linear regression. The results prove that ROA has a positive effect on RS, DER has a significant negative effect on RS, IOS has a significant positive effect on RS, IOS strengthens the influence of ROA on RS, and IOS strengthens the influence of DER on RS. The results imply that companies should consider profitability, financing risk, and investment opportunities, while investors may use ROA, DER, and IOS as information when evaluating stock return.
Credit Distribution as a Mediation of Loan to Deposit Ratio, Operational Costs on Operational Income and Non Performance Loan to Return on Asset yudha hary wijayanto; Umi Muawanah; Mitha Endah Aprilia
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 11 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i11.309

Abstract

This research study aims to analyze the effect of: (1) LDR on ROA, (2) BOPO on ROA, (3) NPL on ROA, (4) Lending on ROA, (5) LDR on Lending, (6) BOPO on Lending, (7) NPL on Lending, (8) LDR on ROA through Lending, (9) BOPO to ROA through Lending, (10) NPL to ROA through Lending. Using quantitative research, a population of 129 banks in the period and purposive sampling technique. The results of this study prove that LDR has a significant positive effect on ROA so that the hypothesis is accepted; BOPO has a significant negative effect on ROA so that the hypothesis is accepted; NPL has no effect on ROA so that the hypothesis is rejected; lending has a significant positive effect on ROA so that the hypothesis is accepted; LDR has no effect on lending so that the hypothesis is rejected; BOPO has a significant positive effect on lending, so the hypothesis is accepted; NPL has a significant negative effect on lending, so the hypothesis is accepted; lending is unable to mediate the effect of LDR on ROA, so the hypothesis is accepted; lending is able to mediate the effect of BOPO on ROA, so the hypothesis is accepted; and lending is unable to mediate the effect of NPL on ROA, so the hypothesis is accepted.
Do Macroeconomics and Bank-Specific Factors Influence Non-Performing Loans? Putri Setia Mardiani; Umi Muawanah; Oyong Lisa
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 3 (September 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i3.1496

Abstract

This study aims to analyze the effects of inflation, Gross Domestic Product, Loan to Deposit Ratio, and bank size on the NPLs of Conventional Rural Banks in Central Java, both individually and simultaneously. This research employed a quantitative approach with a descriptive research design. The sample consisted of 69 Conventional BPRs in Central Java selected through purposive sampling. Secondary data were collected from BPR published financial reports, the Financial Services Authority, Statistics Indonesia, and the official websites of the respective BPRs. Panel data regression analysis was conducted using E-Views 13, preceded by classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that inflation, LDR, and bank size have negative but statistically insignificant effects on NPLs, while GDP has a positive and statistically significant effect on NPLs. These findings suggest that during the observation period Q4, stable inflation, liquidity management, and bank size were not the primary determinants of changes in NPLs. In contrast, higher GDP was associated with an increase in NPLs, indicating that stronger economic growth may have encouraged more aggressive lending activities, thereby increasing credit risk. Simultaneously, inflation, GDP, LDR, and bank size were found to have a significant effect on NPLs in Conventional Rural Banks in Central Java.
Analysis of the Difference Between Actual Costs and Indonesian Case-Based Group (INA-CBG) Rates for Inpatients with Stroke Muhammad Kahfiyansyah; Ernani Hadiyati; Umi Muawanah; Yuni Kusuma Arumsari
Indonesian Journal of Global Health Research Vol. 8 No. 5 (2026): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v8i5.2471

Abstract

The implementation of the INA-CBGs prospective payment system requires hospitals to ensure that reimbursement tariffs adequately cover actual treatment costs, particularly for stroke, which is a high-cost catastrophic disease. Differences between INA-CBGs tariffs and actual hospital costs may affect hospital financial sustainability. This study aimed to analyse the differences between actual hospital costs and INA-CBGs tariffs in inpatient stroke cases and to identify the effects of length of stay, stroke severity, stroke type, complications, and Cost Recovery Rate (CRR) on these cost differences. This quantitative retrospective study used secondary data from medical records and BPJS claims of 101 inpatient stroke cases selected using total sampling, including all eligible stroke inpatients treated at RSUD dr. Abdul Aziz Singkawang in 2024. Data were analysed using descriptive analysis, t-tests, logistic regression, and CRR calculations. Total actual hospital costs exceeded INA-CBGs reimbursement, resulting in a financial deficit and an overall CRR of 93%. Stroke severity and stroke type significantly influenced cost differences, while length of stay and complications showed indirect effects through increased resource utilisation and prolonged hospitalisation. Severe haemorrhagic stroke cases generated the largest financial losses. Differences between actual costs and INA-CBGs tariffs are influenced by multiple interrelated factors. Severe stroke cases, particularly haemorrhagic stroke, create the greatest financial burden. Tariff evaluation and improved hospital cost management are required to enhance financial efficiency.
GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, MOTIVASI DAN KINERJA PENDIDIK SMK NEGERI DI LOMBOK TIMUR Muhardi Muhardi; Umi Muawanah; Djuni Farhan
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 6 No. 2 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v6i2.24141

Abstract

This study was meant 1) to partially analyze the influence of leadership style, organizational culture and motivation on the performance of Educators in State Vocational High Schools in East Lombok Regency. 2) to analyze whether the variables of leadership style, organizational culture and motivation simultaneously influence the performance of Educators in State Vocational High Schools in East Lombok Regency. 3) to analyze the variables of leadership style, organizational culture and motivation, which variables had the most dominant influence on the performance of Educators in State Vocational High Schools in East Lombok Regency. This study was a causal associative research. This study was also a population research where the respondents who returned the questionnaire were 78 respondents. Quantitative analysis technique was used in this study along with the assistance of the SPSS 20 aplication. It showed that 1) Leadership Style had a positive influence on the performance of educators. 2) Organizational culture had a positive influence on the performance of educators but was not significant. 3) Motivation had a positive influence on the performance of educators. 4) Leadership Style, Organizational Culture and Motivation simultaneously influence on the Performance of Educators. 5) Among the three independent variables, motivation variable had the most dominant influence in improving the performance of Educators in State Vocational High Schools in East Lombok Regency.
KECERDASAN EMOSIONAL, LINGKUNGAN KERJA, DISIPLIN KERJA DAN PRODUKTIVITAS KERJA GURU SD DI LOMBOK TIMUR Parhanuddin Parhanuddin; Ernani Hadiyati; Umi Muawanah
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 6 No. 2 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v6i2.24145

Abstract

This study aimed at 1) analyzing partially the influence of emotional intelligence, work environment, and work discipline on the work productivity of Educators in State Elementary Schools in West Sakra District. 2) analyzing whether the variables of emotional intelligence, work environment, and work discipline simultaneously influence on the work productivity of Educators in State Elementary Schools in West Sakra District. 3) analyzing the variables of emotional intelligence, work environment, and work discipline, which variables had the most dominant influence on the work productivity of Educators in State Elementary Schools in West Sakra District. This study was a causal associative research. This study was also a population study where the number of respondents who returned the questionnaire was 105 respondents. Quantitative analysis technique was used in this study with the assistance of SPSS 20. This study showed that 1) Emotional Intelligence had a positive influence on the productivity of the performance of educators in State Elementary Schools in West Sakra District. 2) The work environment had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District. 3) Work Discipline had a positive influence on the productivity of the performance of educators at State Elementary Schools in West Sakra District.
STRATEGI KEPEMIMPINAN DALAM MENINGKATKAN KINERJA KARYAWAN BUMD PD. SELAPARANG AGRO LOMBOK TIMUR Salmukin Salmukin; Ernani Hadiyati; Umi Muawanah
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 6 No. 2 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v6i2.24146

Abstract

The aim of this research is to explore and describe leadership strategies in improving the performance of BUMD PD Selaparang Agro employees, East Lombok Regency. In this research, researchers used descriptive qualitative research where the presentation of the data was done by describing the data in the form of words and language. Data collection techniques use observation, interviews and documentation. The data analysis method uses stages starting from data reduction, data presentation and verification. Research results Leadership strategies in improving employee performance in PD. Selaparang Agro does several things, namely: 1) Building good communication with employees by briefing every morning and open communication. 2) Provide motivation to employees. 3) Provide comparative study opportunities in order to increase employee experience, skills and abilities at work. 4) Apply discipline. 5) Give rewards or awards to employees who achieve achievements.
Kepatuhan Pengelola Sistem Pemungutan Terhadap Kontribusi Retribusi Parkir: Peran Moderasi Tata Kelola Perparkiran Wiwin Alief Bachtiar; Umi Muawanah; Oyong Lisa; Ronny Hendra Hertanto
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.417

Abstract

Purpose: This study examines the effect of manager compliance and the collection system on parking retribution contribution in Nganjuk Regency, and tests the moderating and direct role of parking governance on that relationship. Method: A quantitative explanatory approach was used with a census of 43 active parking management units in Nganjuk Regency. Data were collected via a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.1.1.8 with bootstrapping of 5,000 resamples. Finding: Manager compliance (β = 0.422; t = 5.011; p = 0.000) and the collection system (β = 0.442; t = 5.031; p = 0.000) both have a positive and significant effect on parking retribution contribution. Parking governance significantly strengthens both relationships (β = 0.477, t = 6.702, p = 0.000 for compliance; β = 0.405, t = 4.912, p = 0.000 for the collection system) and also has a significant positive direct effect on parking retribution contribution (β = 0.366; t = 3.036; p = 0.002), together explaining 84.3 percent of its variance (R² = 0.843). Novelty: This study provides novel evidence that individual behavioral compliance, technical collection systems, and institutional governance are complementary rather than competing determinants of local parking retribution contribution, with parking governance simultaneously and significantly acting as both a moderating and a direct-effect variable, a full-support pattern rarely documented within a single PLS-SEM model at the district government level.
Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arie Ikasano Trisna Dewi Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Nartha I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Khohar Adi Kohar Adi SETIA Kohar Adi Setia Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Linda SOFIANA Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Mahmudi, Zufiatul Dwi Marisa Juwitasari Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhammad Kahfiyansyah Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Putra Djaja Tatipang, Hendra Putri Setia Mardiani Putri Setia Mardiani Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Wiwin Alief Bachtiar Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim