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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 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 Blantika : Multidisciplinary Journal Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
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 Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
PENGARUH BAURAN PEMASARAN DAN CITRA DESTINASI WISATA TERHADAP MINAT BERKUNJUNG KEMBALI MELALUI KEPUASAN WISATAWAN Bella Bella; Umi Muawanah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6286

Abstract

This study analyzes the Influence of Marketing Mix and Destination Image on Revisit Intention through Tourist Satisfaction which increases or decreases the value given to Revisit Intention. This study was conducted at the Sumber Sira tourist attraction located in Putukrejo Village, Gondanglegi District, Malang Regency. This research method, data was analyzed using path analysis with the help of the SPSS (Statistical Product and Solutions) 26.0 for Windows application program, with variables: Marketing Mix (X1), Tourist Destination Image (X2), Tourist Satisfaction (Y), and Revisit Intention (Z). The results of the study can be concluded as follows: The Marketing Mix variables (X1) and Tourist Destination Image (X2) influence visitors to feel Satisfaction visiting the Sumber Sira tourist attraction. The better the Marketing Mix and Tourist Destination Image (X2), the more visitors or tourists will be interested in revisiting the Sumber Sira tourist attraction. The better or increasing Tourist Satisfaction (Y) the more visitors or tourists will be interested in revisiting the Sumber Sira tourist attraction. Marketing Mix (X1) and Tourist Destination Image (X2) do not affect the Intention to Revisit (Z) through the mediation of Tourist Satisfaction (Y). Keywords: Marketing Mix, Tourist Destination Image, Intention to Revisit, Tourist Satisfaction.
The Effect of Professionalism on Employee Performance with Organizational Commitment as an Intervening Variable Vendy Tri Purwantoro; Endang Suswati; Umi Muawanah
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 3 (September 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i3.1473

Abstract

The purpose of this study is to examine and analyze the influence of professionalism on organizational commitment, the influence of professionalism on employee performance, the influence of organizational commitment on employee performance, and the influence of professionalism on employee performance through organizational commitment. This study employs an explanatory research method. The sample consists of 47 employees of the Malang City Civil Service and Human Resources Agency. The sampling technique used was a census. The statistical analysis used was SmartPLS. The study's findings confirm that professionalism not only has a significant direct impact on boosting employee commitment and performance, but also has indirect effects. A competent work attitude and strong work ethic have been shown to strengthen employee loyalty to the organization, which in turn leads to increased productivity and collective performance.
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
Journal of Economics and Public Health Vol 5 No 2 (2026): Journal of Economics and Public Health: June 2026
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v5i2.7698

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.
The Effect of Professionalism on Employee Performance with Organizational Commitment as an Intervening Variable Vendy Tri Purwantoro; Endang Suswati; Umi Muawanah
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 3 (September 2026): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i3.1473

Abstract

The purpose of this study is to examine and analyze the influence of professionalism on organizational commitment, the influence of professionalism on employee performance, the influence of organizational commitment on employee performance, and the influence of professionalism on employee performance through organizational commitment. This study employs an explanatory research method. The sample consists of 47 employees of the Malang City Civil Service and Human Resources Agency. The sampling technique used was a census. The statistical analysis used was SmartPLS. The study's findings confirm that professionalism not only has a significant direct impact on boosting employee commitment and performance, but also has indirect effects. A competent work attitude and strong work ethic have been shown to strengthen employee loyalty to the organization, which in turn leads to increased productivity and collective performance.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Informasi Akuntansi, dan Kolaborasi Terhadap Kualitas Informasi Akuntansi Organisasi Perangkat Daerah di Kabupaten Probolinggo Arie Ikasano Trisna Dewi; Rosidi Rosidi; Umi Muawanah; Yosar Haritsar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15815

Abstract

Di era desentralisasi fiskal Indonesia, Organisasi Perangkat Daerah (OPD) di Kabupaten Probolinggo menghadapi tantangan menghasilkan informasi akuntansi yang tepat waktu dan akurat meskipun implementasi wajib SIPD dan kepatuhan terhadap SAP. Penelitian ini menguji pengaruh kompetensi sumber daya manusia, sistem informasi akuntansi (SIPD), dan kolaborasi terhadap kualitas informasi akuntansi. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpul melalui kuesioner skala Likert dari 77 responden di 87 OPD dengan teknik sampling jenuh. Analisis menggunakan SPSS 25 mencakup statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil menunjukkan bahwa kompetensi SDM (β=0,298, p=0,000) dan kolaborasi (β=0,522, p=0,000) berpengaruh positif signifikan terhadap kualitas informasi akuntansi, sementara SIPD tidak signifikan (β=-0,021, p=0,234). Secara simultan, ketiga faktor menjelaskan 61,7% varians (R²=0,617). Kesimpulan menekankan prioritas peningkatan kompetensi dan sinergi antar-OPD dibandingkan ketergantungan sistem untuk memperkuat akuntabilitas pelaporan keuangan.
Pengaruh Akuntabilitas Dan Kompetensi Perangkat Desa Terhadap Pengelolaan Keuangan Desa dengan Kompetensi Tim Pengawas APBDes Kecamatan Sebagai Variabel Moderasi Yeni Martasari; Rosidi Rosidi; Umi Muawanah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15823

Abstract

Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi perangkat desa terhadap pengelolaan keuangan desa, dengan kompetensi Tim Pengawas APBDes Kecamatan sebagai variabel moderasi di Kabupaten Probolinggo. Menggunakan pendekatan kuantitatif asosiatif dengan metode survei, populasi 201 perangkat desa dari 67 desa di empat kecamatan menghasilkan sampel 109 responden melalui rumus Slovin. Instrumen kuesioner skala Likert dianalisis dengan regresi moderasi (MRA) via SPSS setelah uji validitas, reliabilitas, dan asumsi klasik. Hasil menunjukkan akuntabilitas dan kompetensi perangkat desa berpengaruh positif signifikan terhadap pengelolaan keuangan desa (R²=91,9%). Kompetensi tim pengawas memperlemah pengaruh akuntabilitas, tetapi memperkuat pengaruh kompetensi perangkat desa. Kesimpulan menekankan pelatihan tim kecamatan untuk sinergi pengawasan optimal.
Pengaruh Adopsi Teknologi Informasi terhadap Reputasi dengan Good governance sebagai Moderasi di SMK Malang Selatan: The Influence of Information Technology Adoption on Reputation with Good Governance as Moderation at South Malang Vocational Schools Mahmudi, Zufiatul Dwi; Orbaningsih, Dwi; Muawanah, Umi
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3503

Abstract

Perkembangan teknologi informasi (TI) mendorong institusi pendidikan, khususnya Sekolah Menengah Kejuruan (SMK), untuk mengoptimalkan pemanfaatan teknologi guna meningkatkan daya saing institusi. SMK di Kabupaten Malang Selatan memiliki peran strategis dalam menyiapkan tenaga kerja yang terampil dan siap kerja. Penelitian ini menganalisis pengaruh adopsi TI terhadap reputasi SMK di wilayah Malang Selatan dengan good governance sebagai variabel moderasi. Metode yang digunakan adalah pendekatan kuantitatif dengan desain kausal-komparatif. Populasi penelitian mencakup seluruh SMK di wilayah Malang Selatan, dengan responden yang terdiri atas kepala sekolah, wakil kepala sekolah, guru, dan tenaga kependidikan. Data dikumpulkan melalui kuesioner tertutup berbasis skala Likert lima poin dan dianalisis menggunakan Moderated Regression Analysis (MRA) dengan SPSS. Hasil penelitian menunjukkan bahwa adopsi TI berpengaruh positif dan signifikan terhadap reputasi sekolah dan terhadap penerapan good governance. Selain itu, good governance terbukti memoderasi secara signifikan pengaruh adopsi TI terhadap reputasi sekolah. Temuan ini menunjukkan bahwa penerapan TI yang didukung oleh tata kelola yang baik berkontribusi pada penguatan reputasi institusi SMK secara berkelanjutan.
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.
Co-Authors A Halim Adisatya, Kohar 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 Dwi Sukesi, Udhin Dyah Sawitri 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 hary wijayanto, yudha 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 Jingga Arnesya, Novearhenada Khohar Adi Kohar Adi SETIA Kohar Adi Setia Kohar Adi Setia 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 Purwanto, Eko Cahyo Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi 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 Sugeng Mulyono Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Yeni Martasari Yosar Haritsar Yuni Kusuma Arumsari Zakky Ibrahim