Article Per Year (5 Year)
p-Index From 2021 - 2026
5.026
P-Index
This Author published in this journals
All Journal Journal of Economic Education Journal of Economic, Bussines and Accounting (COSTING) Jurnal STIE Semarang (Edisi Elektronik) SOLUSI JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Zumrotun Nafiah
Sekolah Tinggi Ilmu Ekonomi Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
DISRUPTIVE INNOVATION DAN KUALITAS STRATEGI PEMASARANSERTA PENGARUHNYA TERHADAP KEUNGGULAN BERSAING Natoil Natoil; Zumrotun Nafiah
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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

Abstract

Abstrak Penelitian ini ditujukan untuk menguji pengaruh disruptive innovation dan kualitas strategi pemasaran serta dampaknya terhadap keunggulan bersaing. Masalah dalam penelitian ini adalah bagaimana meningkatkan keunggulan bersaing. Dalam penelitian ini populasi yang digunakan adalah seluruh seller online shop di kota semarang berjumlah 100. Analisis regressi yang dijalankan dengan perangkat lunak Statistical Package Social Science (SPSS), digunakan untuk menganalisis data, Hasil analisis menunjukkan bahwa disruptive innovation dan kualitas strategi pemasaran berpengaruh signifikan terhadap keunggulan bersaing. Temuan empiris tersebut mengindikasikan bahwa disruptive innovation dan kualitas strategi pemasaran berpengaruh signifikan terhadap keunggulan bersaing. Abstract This study aims to examine the effect of disruptive innovation and the quality of marketing strategies and their impact on competitive advantage. The problem in this research is how to increase competitive advantage. In this study, the population used were all 100 online shop sellers in Semarang. Regression analysis was carried out with Statistical Package Social Science (SPSS) software, which was used to analyze the data. The results of the analysis showed that disruptive innovation and the quality of marketing strategies had a significant effect on competitive advantage. These empirical findings indicate that disruptive innovation and the quality of marketing strategies have a significant effect on competitive advantage.
THE EFFECT OF INFLATION, EXPORT AND IMPORT ON ECONOMIC GROWTH IN CENTRAL JAVA Silvia Hendrayanti; Zumrotun Nafiah; siti Aminah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i2.189

Abstract

Economic growth is one of the indicators used to measure the success rate of a region's development. The purpose of this study is to determine the effect of inflation, exports and imports on economic growth in Central Java Province. The type of data used is monthly time series data from January 2017 to December 2021. The number of samples used is 60 samples. The analytical method used is multiple linear regression analysis.The results of the data processing carried out, the t test on the inflation variable shows a positive but not significant relationship to economic growth. This is based on a probability value greater than 0.05, namely 0.0731. For the export variable, the probability value is 0.0186, which means that the export variable has a negative and significant effect on economic growth. As for the import variable, the probability value is 0.0000. So that it can be interpreted that the import variable has a positive and significant influence on economic growth. From the results of this study, it is suggested that the government be able to implement policies to control inflation and apply export restrictions and increase imports while still paying attention to price balance and people's needs.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Nafiah, Zumrotun; NURHIDAYAH, EVINTA AMALIA
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.201

Abstract

Dividend policy is very important to determine the portion of profits that will be turned into retained earnings and which will be distributed to shareholders. This research aims to determine the influence of Debt to Equity Ratio, Return On Assets, Investment Opportunity Set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The population in this study were 149 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The sample was taken using purposive sampling, and 28 companies were obtained. The data obtained is secondary data using the documentation method. Testing the classical assumptions used in this research is using the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this research uses multiple regression analysis techniques. The variables in this research are Debt to Equity Ratio (DER), Return On Assets (ROA), Investment Opportunity Set (IOS) and Dividend Policy. The results of this research are (1) Debt to Equity Ratio has a significant effect on dividend policy, this is shown by a significance value of 0.014 < 0.05 (2) Return On Assets has a significant effect on dividend policy, this is shown by a significance value of 0.017 < 0.05 (3) Investment Opportunity Set has a significant effect on dividend policy, this is proven by a significance value of 0.03 < 0.05.
PENGARUH PROFITABILITY, LEVERAGE, SIZE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD & BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Pasha, Dina; Nafiah, Zumrotun; hendrayanti, silvia
JURNAL STIE SEMARANG Vol 16 No 3 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i3.732

Abstract

Effective tax rate is the effective tax level in the form of a percentage of tax that must be paid by taxpayers based on the company's income or gross profit after considering various tax deductions in accordance with applicable tax regulations. This research aims to determine the influence of profitability, leverage, size and capital intensity ratio on the effective tax rate in manufacturing companies in the Food & Baverage Sub Sector listed on the Indonesia Stock Exchange in 2018-2022. The total population in this study was 88 companies. The total sample for this research was 32 companies taken using the purposive sampling method. The variables used in this research are profitability, leverage, size, capital intensity ratio and effective tax rate. The results of the analysis show that the profitability and leverage profitability variables influence the effective tax rate (ETR). Meanwhile, the variables size and capital intensity ratio have no effect on the effective tax rate. Meanwhile, the variables profitability, leverage, size, capital intensity ratio of 86.9% have an influence on the effective tax rate, and 13.1% are influenced by other factors not included in this research. It is recommended that further research expand the research year period and company sector and use proxies or other measuring tools so that the results obtained are different and more accurate, adding independent variables that are not included in this research
Kajian Tentang Ekonomi Kreatif di Kabupaten Kendal Yovita Mumpuni Hartarini; Zumrotun Nafiah; Sopi Sopi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i1.650

Abstract

Kajian ini dilatarbelakangi oleh adanya potensi wisata dan ekonomi kreatif yang beragam dan Kabupaten Kendal mendapatkan predikat sebagai Smart City, namun sayang pengelolaan yang dilakukan selama ini terkesan apa adanya tanpa konsep, arah, dan strategi yang jelas. Oleh karena itu penelitian ini bertujuan untuk mengkaji ekonomi kreatif di Kabupaten Kendal. Kajian ini merupakan kajian survei. Metode kajian dengan kombinasi kajian metode kuantitatif. Kajian ini melihat dan mengkaji tentang kajian tentang pembangunan ekonomi kreatif di Kabupaten Kendal. Pemilihan lokasi ini dilakukan secara sengaja (purposive) yaitu Kabupaten Kendal. Populasi dan sampel dalam kajian ini adalah pelaku UMKM sebanyak 4.957 UMKM yang terdaftar di Data UMKM Kabupaten Kendal tahun 2021 Teknik pengambilan sampel dengan total sampling. Sumber data yaitu sumber data primer dan sumber data sekunder. Metode pengumpulan data yang digunakan metode survey primer dan sekunder dan metode diskusi dan wawancara. Metode analisis data yaitu analisis data kuantitatif. Hasil kajian ekonomi kreatif di Kabupaten Kendal yaitu dari 17 sub sektor ekonomi kreatif, maka Kabupaten Kendal ada 4 yaitu kuliner, aplikasi, fashion, dan kriya, serta paling banyak sub sektor kuliner sebesar 71,43% dengan jenis kelamin pelaku ekonomi kreatif paling banyak perempuan sebesar 59,01%, dan kategori ekonomi kreatif paling banyak pelaku/perorangan sebesar 97,73%.
EFEKTIVITAS APLIKASI TUMBASIN.ID PADA MASA PANDEMI COVID-19 DI KOTA SEMARANG Zumrotun Nafiah; Yovita Mumpuni Hartarini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i1.878

Abstract

Tujuan penelitian adalah menghasilkan faktor-faktor atau variabel-variabel yang mempengaruhi efektivitas aplikasi tumbasin.id pada masa pandemi covid-19 di Kota Semarang. Jenis penelitian ini adalah deskriptif kuantitatif. Desain penelitian cross sectional. Tempat penelitian di Kota Semarang. Waktu penelitian pada bulan Januari-Desember 2022. Populasi dan sampel penelitian ini adalah seluruh pengguna aplikasi tumbasin.id di Kota Semarang pada tahun 2020 sampai dengan 2022 sebanyak 644 orang. Teknik pengambilan sampel menggunakan total sampling. Sumber data primer yaitu kuesioner. Sumber data sekunder yaitu data aplikasi tumbasin.id. Instrumen penelitian menggunakan kuesioner dalam bentuk Google Form. Metode pengumpulan data kuesioner dengan menggunakan aplikasi kuesioner google form. Pengumpulan data sekunder dengan menggunakan dokumentasi. Analisis data menggunakan Net Promoter Score (NPS). Hasil penelitian faktor-faktor yang mempengaruhi efektivitas aplikasi tumbasin.id pada masa pandemi covid-19 di Kota Semarang yaitu kepuasan pelanggan dan rekomendasi pelanggan dengan hasil NPS skor kepuasan pelanggan tahun 2020 sebesar 11,65%, tahun 2021 sebesar 10,25%, tahun 2022 sebesar 12,58% dengan total NPS skor kepuasan pelanggan selama tahun 2020-2022 sebesar 34,47%. NPS skor rekomendasi pelanggan tahun 2020 sebesar 12,42%, tahun 2021 sebesar 12,11%, tahun 2022 sebesar 13,51% dengan total NPS skor rekomendasi pelanggan selama tahun 2020-2022 sebesar 38,04%.
EFEKTIVITAS INDIVIDU, KELOMPOK, DAN ORGANISASI TERHADAP PENANGANAN KREDIT MACET PADA MASA PANDEMI COVID-19: (STUDI PADA BPR ARTO MORO SEMARANG) Fandil Fandil; Zumrotun Nafiah; Yovita Mumpuni Hartarini
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i1.879

Abstract

Tujuan penelitian adalah untuk menganalisis efektivitas individu, kelompok, dan organisasi terhadap penanganan kredit macet di masa pandemi covid-19. Jenis penelitian ini adalah deskriptif kuantitatif. Desain penelitian cross sectional. Tempat penelitian di BPR Arto Moro Semarang. Waktu penelitian pada bulan Januari-Desember 2022. Populasi penelitian ini adalah seluruh nasabah kredit BPR Arto Moro Semarang tahun 2020-2021 sebanyak 915 orang. Sampel penelitian ini sebanyak 915 orang. Teknik pengambilan sampel menggunakan accidental sampling. Sumber data primer yaitu Data Potensi Debitur Terdampak Virus Corona Pada Sektor Perbankan BPR Arto Moro Semarang. Sumber data sekunder yaitu data nasabah kredit BPR Arto Moro Semarang. Metode pengumpulan data primer dan sekunder menggunakan. Metode analisis data menggunakan analisis distribusi frekuensi. Hasil penelitian menunjukkan bahwa efektivitas penanganan penagihan kredit macet secara individu oleh sales (AO) dengan hasil efektif dibandingkan penanganan penagihan kredit macet secara Kelompok Dept Kolektor (Collective) dan BPR/Recovery Aset dengan hasil tidak efektif.
Taxpayer Compliance Analysis with Tax Knowledge, Tax Sanctions, and Income Levels Through Taxpayer Awareness as Moderating Variables Tutik Dwi Karyanti; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

The Micro, Small and Medium Enterprises (MSME) sector is one of the drivers of the Indonesian economy because of its large number and growth. This sector is also considered by the Government as a tax supplier. SMEs are expected to have a high level of tax compliance. Tax knowledge, tax sanctions, income levels, and awareness of taxpayers are some of the factors that can affect the level of compliance of MSME taxpayers. Therefore, the purpose of this study was to analyze taxpayer compliance with tax knowledge, tax sanctions, and income levels through taxpayer awareness as a moderating variable. This study uses a correlative research design. This research was conducted on MSMEs in Semarang City which have a Taxpayer Identification Number (NPWP) with a total sample of 258 respondents. Collecting data using a questionnaire distributed with google form and data analysis techniques using path analysis with Partial Least Square (PLS) Structural Equation Modeling (SEM) with Smart PLS software version 3.3.5. The results showed that tax knowledge, tax sanctions, income levels, and taxpayer awareness had a positive and significant effect on taxpayer compliance. Taxpayer awareness becomes a moderating variable of the effect of tax sanctions on taxpayer compliance and is not a moderating variable of the effect of tax knowledge and income level on taxpayer compliance. The results of this study indicate that the better the tax sanctions with good taxpayer awareness, the taxpayer compliance will also increase.
Analisis Pengaruh Kompetensi Sosial, Efikasi Diri dan Berbagi Pengetahuan Terhadap Kinerja Pegawai Pada Sekolah Tinggi Ilmu Ekonomi Semarang Yovita Mumpuni Hartarini; Sopi; Zumrotun Nafiah
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 7: Juni 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

This study aims to analyze the influence of social competence, self-efficacy and knowledge sharing on ​​employee performance at a private higher education institution in the city of Semarang, namely Semarang Schools of Economics. In this study, the sampling was carried out using purposive sampling and during the distribution process, a sample of 66 respondents was obtained. The analysis technique of this research uses multiple regression analysis. This research also conducted instrument test of reliability and validity, classical assumption test, hypothesis testing through t test, model feasibility test through F test and coefficient of determination. The results showed that social competence had a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of social competence on employee performance. Self efficacy has a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of self-efficacy on employee performance, Knowledge sharing has a positive effect on employee performance. The direction of the positive regression coefficient indicates a positive influence of knowledge sharing on employee performance.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN TARIF PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Nafiah, Zumrotun; Hendrayanti, Silvia; Sopi, Sopi; Chasanah, Nur
JURNAL STIE SEMARANG Vol 17 No 2 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i2.812

Abstract

The evaluation of a company can be measured by how much profit the company makes. Inmanagements intention and desire to reduce and achieve tax minimization, management will tend to work towards tax reduction. This study aims to examine the effect of Tax Planning, Deferred Tax Expenses and Tax Rates on Earnings Management. The population in this study are manufacturing companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the number of samples in this study were 32 companies. The analysis used in this study is descriptive statistical test, classical assumption test (normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test), multiple linear regression test analysis, and hypothesis testing (coefficient of determination test and t test). The measuring tool used for this analysis is the SPSS Version 26 program. That based on the partial test (t test), Tax Planning has a negative and insignificant effect on Earnings Management and Deferred Tax Expense has a positive and insignificant effect on Earnings Management, while Tax Rates have a positive and significant effect on Earnings Management. Together (f test), Tax Planning, Deferred Tax Expenses and Tax Rates have an effect on Earnings Management with a significance value of 0.003 <0.05. For further research, it is recommended to expand the number of samples, not only using one sector but using all sectors listed on the Indonesia Stock Exchange.
Co-Authors Achmad Junaidi, Achmad Andi Primafira Bumandava Eka Arini Novandalina Arini Novandalina Ariyani Indriastuti, Ariyani Eko Sasono Eko Sasono Eni Puji Estuti Evinta Amalia Nurhidayah Fandil Fandil Fauziyanti, Wachidah Fitri Apriliasari Hartarini, Yovita Mumpuni Irma Marie Dulame Jemi Pabisangan Tahirs Muhammad Imam Hasnawi Natoil Natoil Nur Chasanah Pasha, Dina Rahmi Yuliana Silvia Hendrayanti Siti Aminah siti Aminah Sopi sopi - sopi Sopi Sopi Sopi Sopi Sopi Sopi Sopi, Sopi Sri Wiranti Setiyanti Sukarsono Sukarsono Triasningrum, Frida Widyawati Tutik Dwi Karyanti Warno . Warno Warno, Warno . Widiyasari, Dian Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini