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Building Financial Capability of MSMEs through Financial Factor Analysis and its Effect on Lending Policy on P2P Lending Platforms Putu Wulandari; Nurlita Novianti; Ayu Fury Puspita
The International Journal of Accounting and Business Society Vol. 31 No. 3 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.3.786

Purpose — This study aimed to analyze the effect of MSME financial factors, which consist of credit score, business turnover, leverage ratio, number of loans, company size, and profitability, on P2P lending policies. Design/methodology/approach—This study uses a quantitative research approach to test research hypotheses relevant to the research phenomenon. The logistic regression data analysis technique examined the factors that influence credit-granting decisions. Practical implications—This research's practical implications are that it will benefit MSME business actors by preparing important financial data to obtain alternative funding sources other than conventional financial services. Originality/value—This study reveals the financial variables that are important to consider in providing P2P loans to MSMEs, which is expected to provide hope for MSMEs to develop financial capabilities and increase business growth. Paper type — Case study

Pengaruh Financial Distress, Pertumbuhan Perusahaan Dan Opini Tahun Sebelumnya Terhadap Penerimaan Opini Going Concern Abror, Moh Afif; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 3 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.3.58

This study aims to examine the effect of financial distress, company growth and prior year audit opinion on the going concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020, involving the secondary data of audited financial statements acquired from the Indonesia Stock Exchange and companies’ official websites. This study includes 90 samples selected through purposive sampling and analyzed by logistic regression to examine the effect of independent variables on dependent variables. The result indicates that financial distress harms going concern audit opinion, and prior year audit opinion has a positive effect on going concern audit opinion. Meanwhile, company growth has no impact on going concern audit opinion. Abstrak Penelitian ini bertujuan untuk menguji pengaruh financial distress, pertumbuhan perusahaan dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern pada manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan yang telah diaudit yang diperoleh dari situs resmi BEI dan situs resmi perusahaan. Sampel dalam penelitian ini berjumlah 90 sampel yang diperoleh menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi logistik untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa financial distress berpengaruh negatif terhadap penerimaan opini audit going concern dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan pertumbuhan perusahaan tidak berpengaruh terhadap penerimaan opini audit going concern.

The Effect of Working Capital and Intellectual Capital on Profitability Widyasari, Hani Sekar; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.136

This study aims to examine the impact of working capital and intellectual capital on profitability in the consumer goods industry from 2016-2021, listed on the Indonesia Stock Exchange. This type of research is quantitative explanatory research. This study uses purposive sampling and multiple linear regression with the SPSS model version 26. There are 14 selected industries from 52 consumer goods industries from 2016-2021. The researchers use secondary data, namely the financial statements contained on the Indonesia Stock Exchange and the annual report of each company's website. The findings show that, from 2016 until 2021, working capital and intellectual capital had a positive impact on profitability. This shows that companies that are able to utilize their working capital well and optimize their intellectual capital will be able to increase profitability. Abstrak Tujuan penelitian ini untuk mengetahui pengaruh working capital dan intellectual capital terhadap profitabilitas pada perusahaan consumer goods tahun 2016-2021 yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian explanatory kuantitatif. Penelitian ini menggunakan teknik purposive sampling dan regresi linear berganda dengan model SPSS versi 26. Terdapat 14 perusahaan terpilih dari 52 perusahaan sektor konsumsi daro 2016-2021. Peneliti menggunakan data sekunder yaitu laporan keuangan yang terdapat pada Bursa Efek Indonesia dan annual report setiap website perusahaan. Hasil penelitian menunjukkan bahawa selama 2016 sampai 2021, modal kerja dan modal intelektual memiliki pengaruh yang positif terhadap profitabilitas perusahaan. Hal ini menunjukkan perusahaan yang mampu memanfaatkan modal kerjanya dengan baik dan mengoptimalkan intelektual capitalnya akan mampu meningkatkan profitabilitas

Faktor-Faktor Yang Mempengaruhi Niat Dan Perilaku Umkm Untuk Menggunakan Aplikasi Buku Kas Berdasarkan Unified Theory of Acceptance and Use of Technology-2 Afia, Tutut Mei Nur; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.3.144

This study aims to explain and predict the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit on behavioural intention and use behaviour using the Buku Kas application. The samples of this study include 41 MSME entrepreneurs using the Buku Kas application. Data are collected by distributing questionnaires with a purposive sampling technique and are analyzed by Partial Least Square (PLS) utilizing SmartPLS 3 software. The results of this study exhibited that habit had a positive effect on the behavioural intention to use the Buku Kas application, while performance expectancy, effort expectancy, social influence, hedonic motivation, facilitating conditions, and price value had no effect on behavioural intention to use Buku Kas application. Furthermore, facilitating conditions, habit, and behavioral intention had a positive effect on the use behaviour of using Buku Kas application. Abstrak Penelitian ini bertujuan untuk menjelaskan dan memprediksi pengaruh performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, dan habit terhadap behavioral intention dan use behavior aplikasi Buku Kas. Sampel dari penelitian ini berjumlah 41 pelaku UMKM yang telah menggunakan aplikasi Buku Kas. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan teknik purposive sampling. Alat yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS 3. Hasil penelitian ini menunjukkan bahwa habit berpengaruh positif terhadap behavioral intention penggunaan aplikasi Buku Kas, sedangkan performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, dan price value tidak berpengaruh terhadap behavioral intention penggunaan aplikasi Buku Kas. Selanjutnya, facilitating conditions, habit, dan behavioral intention berpengaruh terhadap use behavior aplikasi Buku Kas.

Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Tahun 2018-2020 Isa, Yudisthira Jannata Muhammad; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.150

This research examines the factors, affecting the going concern audit opinions on manufacturing companies listed on the IDX, including audit tenure, accounting firm reputation, firm size, profitability, debt default, and leverage. This research includes 453 samples from 151 companies between 2018 and 2020, selected through a purposive sampling method and analyzed by logistic regression. The results of hypothesis testing exhibited that audit tenure, accounting firm reputation, and leverage had no effect on going concern audit opinion, while profitability and firm size had a negative effect on going concern audit opinion, and independent variable debt default had a positive effect on going concern audit. Abstrak Penelitian ini dilakukan untuk menguji faktor-faktor yang mempengaruhi penerimaan opini audit going concern pada perusahaan manufaktur yang terdaftar di BEI. Faktor-faktor yang diuji yaitu tenure audit, reputasi kantor akuntan publik, ukuran perusahaan, profitabilitas, debt default dan leverage. Penelitian ini menggunakan metode purposive sampling dengan total 453 sampel yang terdiri dari 151 perusahaan dalam kurun waktu 2018-2020 yang kemudian dianalis dengan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa tenure audit, reputasi KAP, dan leverage tidak memiliki pengaruh terhadap pemberian opini audit going concern, sedangkan rasio profitabilitas dan ukuran perusahaan memiliki pengaruh negatif terhadap pemberian opini audit going concern serta variabel independen debt default berpengaruh positif terhadap pemberian opini audit going concern.

The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable Hasna, Dinda Aulia; Novianti, Nurlita
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.350

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation. By analyzing the audit committee’s function as a moderating variable, this study seeks to ascertain the impact of the notion of fraud on financial statement fraud. Six elements make up the theory: opportunity, pressure, capability, hubris, rationalization, and collusion. Financial statement fraud is quantified using the F-Score Model. Forty-three construction businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022 are included in the sample. A component of the selection process was purposive sampling. Statistical Product and Service Solutions version 25 was used to process the results of the moderating regression analysis. The findings indicate that while opportunity, rationalization, and arrogance have little influence on financial statement fraud, cooperation does. On the other hand, capability and pressure have a beneficial impact. Furthermore, the audit committee does not regulate financial statement fraud via rationalization and arrogance; Rather, it does so through pressure, opportunity, capacity, and collaboration. Businesses should consider the factors that affect financial statement fraud detection, according to the study’s findings.

Kontribusi Media Sosial terhadap Penguatan Usaha dan Sustainable Tourism di Kota Lama Semarang Inggang Perwangsa Nuralam; Priandhita Sukowati Asmoro; Hanifa Maulani Ramadhan; Nurlita Novianti; Fitrotul Laili; Edlyn Khurotul Aini
DEDIKASI PKM Vol. 5 No. 2 (2024): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v5i2.38927

Kegiatan pengabdian masyarakat ini bertujuan mendukung pariwisata berkelanjutan di Kawasan Kota Lama Semarang, dengan fokus pada identifikasi masalah, kebutuhan, dan pembuatan konten media sosial untuk memperkuat bisnis dan pariwisata berkelanjutan. Potensi kawasan Kota Lama belum maksimal dimanfaatkan untuk pertumbuhan ekonomi lokal dan pelestarian lingkungan. Melalui observasi dan diskusi dengan pemangku kepentingan lokal, diidentifikasi masalah kurangnya kesadaran wisatawan tentang potensi pariwisata dan pentingnya pelestarian lingkungan dan budaya. Berdasarkan hasil identifikasi, tim membuat konten media sosial yang menarik dan informatif, bekerja sama dengan pemangku kepentingan. Konten ini berfokus pada promosi potensi pariwisata Kota Lama Semarang, edukasi tentang pelestarian lingkungan dan budaya, serta mengajak wisatawan untuk mendukung pariwisata berkelanjutan. Tujuannya adalah menjadikan Kota Lama Semarang destinasi pariwisata berkelanjutan yang berkontribusi pada ekonomi lokal dan menjaga warisan sejarah dan budaya.

Pendekatan Design Thinking pada Pengembangan UMKM di Desa Nelayan Jawa Timur Wijayanti, Anita; Novianti, Nurlita
Jurnal ABM Mengabdi Vol 11 No 1 (2024): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i1.1406

Limited access to infrastructure in coastal areas causes MSMEs to be exposed to economic and social problems. The Community Service Program (PKM) is an effort to reach the community, which has been largely unnoticed, especially by universities and academics. Through a Design Thinking approach, this PKM aims to understand, map, and provide solutions to the problems and potential of MSMEs in the Kondang Merak Beach Fishing Village, East Java. This approach emphasizes an iterative process through five stages: empathizing, defining, forming ideas, creating prototypes, and testing. The empathy stage succeeded in identifying various MSME problems from limited accounting, financial, and infrastructure literacy in the Fisherman Village. Socialization and assistance activities for simple bookkeeping and calculating production costs involved lecturers, students, and community empowerment activists. Indicators of the success of this program include mapping problems and potential, increasing accounting and financial literacy, developing a new Lean Canvas product, and ongoing assistance that aligns with the iterative principles of the Design Thinking approach

The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable Hasna, Dinda Aulia; Novianti, Nurlita
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.350

Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation. By analyzing the audit committee’s function as a moderating variable, this study seeks to ascertain the impact of the notion of fraud on financial statement fraud. Six elements make up the theory: opportunity, pressure, capability, hubris, rationalization, and collusion. Financial statement fraud is quantified using the F-Score Model. Forty-three construction businesses that were listed on the Indonesia Stock Exchange between 2020 and 2022 are included in the sample. A component of the selection process was purposive sampling. Statistical Product and Service Solutions version 25 was used to process the results of the moderating regression analysis. The findings indicate that while opportunity, rationalization, and arrogance have little influence on financial statement fraud, cooperation does. On the other hand, capability and pressure have a beneficial impact. Furthermore, the audit committee does not regulate financial statement fraud via rationalization and arrogance; Rather, it does so through pressure, opportunity, capacity, and collaboration. Businesses should consider the factors that affect financial statement fraud detection, according to the study’s findings.

Faktor-Faktor Yang Mempengaruhi Penggunaan Teknologi Sistem Informasi Pembangunan Daerah (Sipd) adhyatmaka, dhafy; Novianti, Nurlita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.130

This study aims to examine the effect of performance expectations, effort expectations, social influence, and facilitating conditions on the intention to use the Regional Development Information System (SIPD) and to examine the effect of facilitating conditions and the intention to use SIPD on the use of SIPD utilizing quantitative approach. The population in this study includes all financial management employees of the Regional Financial and Asset Management Agency (BKAD) of Blitar Regency Government, from which 39 samples are selected through purposive sampling, and the data are collected from a survey and questionnaires and analysed by Partial Least Square (PLS) utilizing SmartPLS. The study's results revealed that performance expectations and effort expectations did not affect the intention to use SIPD; social influences and facilitating conditions affected the intention to use SIPD; and facilitating conditions affected the use of SIPD, yet the intention to use did not affect the use of SIPD.

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