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All Journal Jurnal Administrasi Bisnis Academica : Journal of Multidisciplinary Studies Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Cendekia Eksakta Journal of Islamic Accounting and Finance Research Jurnal Riset Bisnis dan Manajemen KAUDERNI wacana equiliberium (jurnal pemikiran penelitian ekonomi) Unram Journal of Community Service (UJCS) Indonesian Journal of Innovation Studies Journal Of Sustainable Research In Management Of Agroindustry (SURIMI) Sustainable : Jurnal Akuntansi Jurnal Pengabdian Masyarakat "Wiryakarya" Jurnal Perikanan Buletin Pemberdayaan dan Pengembangan Masyarakat
Maya Novitasari
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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The role of third-party funds on the effect of intellectual capital and zakat performing ratio on firm performance in Islamic banks Novitasari, Maya; Aviyanti, Richo Diana; Wan Ismail, Wan Adiba
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.11890

Abstract

Purpose - This study aimed to examine the effect of intellectual capital and zakat performing ratio on the firm performance of Islamic Banks with third-party funds as the moderating variable.Method - This study included all Islamic Banks registered with the Financial Services Authority (OJK) from 2014 to 2020 which were selected using a purposive sampling method that included financial and annual reports, yielding 77 companies as samples. Data were obtained from the Indonesia Stock Exchange and tested using SPSS.Result - The results showed that intellectual capital has a positive effect on ROA and ROE, while the zakat performing ratio has no effect on ROA and ROE. The results showed that third-party funds cannot moderate the effect of intellectual capital on firm performance, and third-party funds cannot moderate the effect of the zakat performing ratio on firm performance.Implication - In order to improve firm performance, Islamic Banks in Indonesia must focus on factors that can increase customer and prospective customer trust in Islamic Banks.Originality - This study used third-party funds as a moderating variable to complete the research gap on the effect of intellectual capital and the zakat performing ratio on firm performance.
Good Corporate Governance, Sustainability Report dan Firm Value: Peran Moderasi Investment Opportunity Set Novitasari, Maya
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24715

Abstract

This study aims to test the effect of Good Corporate Governance and Sustainability Report on Firm Value with Investment Opportunity Set as moderation. The population in this study was the LQ-45 company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample was taken through a purposive sampling technique totaling 45 companies with a total sample of 139. Multiple Regression Analysis Methods and Modern Regression Annalysis (MRA) using SPSS Version 25. The results of this study indicate that: (1) Managerial ownership does not affect the company value, (2 ) The Independent Board of Commissioners has no effect on company value, (3) Sustainability Report has a negative effect on company value, (4) iOS is able to moderate the effect of managerial ownership on company value, (5) iOS is able to moderate the Independent Board of Commissioners on company value, (6) IOS is able to moderate sustainability report on company value. This shows the importance of the role of iOS in GCG, Sustainability Report and Firm Value.
The Role Of Sustainability Report In Increasing Firm Value Ubaidillah, Moh.; Murwani, Juli; Novitasari, Maya
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1721

Abstract

Firm value is important for companies because it can attract investors to invest. Increasing company value is not easy because management needs to do various ways, one of which is to do a sustainability report. The purpose of this study was to determine the effect of profitability and company size on firm value with sustainability report as a moderating variable. The sample of this study used 140 manufacturing companies in the food and beverage sub-sector with data collection techniques using purposive sampling. The analysis technique uses multiple linear regression with SPSS tools. The results of this study indicate that profitability and company size have a positive effect on firm value. Sustainability report is able to moderate the effect of profitability and company size on firm value.
Production Process Optimisation: Implementation of Modern Ecoheat Technology Innovation to Improve Efficiency and Quality of Exported Sea Cucumber Products at Ukm Mitra Bintang Laut in Palu City Maruka, Safriyanto S; Novitasari, Maya; Salam, Miming Berlian Hi. B.; Wirdha, Wirdha; Fitramadan, Lis; Syaifuddin, Syaifuddin; Nurfadilah, Nurfadilah
Unram Journal of Community Service Vol. 5 No. 4 (2024): December
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i4.750

Abstract

The implementation of Modern EcoHeat Technology Innovation is designed to overcome the challenges of the non-standardised sea cucumber drying process. This programme is conducted in several stages, namely: Installation of EcoHeat drying technology in the production facilities of partner SMEs, training on the use of technology for employees and students, development of quality SOPs, and improvement of logistics management for more efficient distribution. This activity also includes regular evaluation of production processes and results to ensure improved product quality according to international standards. In addition, a social media campaign was implemented to support product marketing and increase consumer awareness about the benefits and quality of dried sea cucumbers from Bintang Laut SMEs. The results of the programme showed significant improvements in the efficiency of the production process, which enabled Bintang Laut SME Partners to increase production capacity and reduce operational costs. Improved product quality of dried sea cucumbers with more consistency and longer shelf life was also achieved, resulting in a positive response from the market. The programme also successfully enhanced employee skills through technology training and quality SOPs. The programme successfully optimised the production process with the support of modern technology and better implementation of quality SOPs. The programme was able to improve the competitiveness of dried sea cucumber products in the export market and provide opportunities for SMEs to maintain quality and expand markets
Analysis of Accounting Information Systems for Raw Materials and Finished Goods: Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku dan Barang Jadi Novitasari, Maya; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3472.921 KB) | DOI: 10.21070/ijins.v20i.741

Abstract

This study aims to analyze the Accounting Information System for Raw Materials and Finished Goods at PT Berkat Ganda Sentosa Pasuruan. The research approach used is the qualitative approach. The research method used is descriptive method. The data collection method used interview, documentation and observation. The interview method was used to seek in-depth information by asking questions to the company staff and academic experts. The documentation method is carried out to support and strengthen the data in research. The observation method is carried out to record information and activities that occur during field research. In this research, using data analysis techniques such as data reduction, data presentation and data verification. The results of this study indicate that the Raw Material Inventory Accounting Information System at PT. Berkat Ganda Sentosa, this is done well but is still manual, with procedures starting from purchasing to receiving inventory, purchase returns, demand and release of warehouse goods, use of raw materials and also physical inventory counts. All these procedures are carried out with the aim that the mutation of raw material inventory can be controlled easily which consists of various functions with their respective duties and responsibilities along with the completeness of documents that can be accounted for. The structure of the implementation of an Accounting Information System for raw material inventory of PT Berkat Ganda Sentosa Pasuruan includes functions related to AIS, documents and records used as well as a network of procedures that can form an Accounting Information System.
SERVICE QUALITY AND CUSTOMER LOYALTY: THE ROLE OF SATISFACTION AND TRUST IN INDONESIAN SHARIA BANK Novitasari, Maya; Amah, Nik; Ayera, Anissa; Aziz, Ahmad; Gunardi, Ardi
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 1 (2024): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i1.12659

Abstract

This study determines the effect of service quality on customer loyalty with satisfaction and trust as mediating variables in Indonesia sharia banks during the Covid-19 pandemic period. This study used 300 respondents of sharia bank customers in Indonesia. The data were analyzed using a partial least square with the SmartPLS 3.0 analysis tool. Service quality has a positive effect on customer loyalty, service quality has a positive effect on customer satisfaction, service quality has a positive effect on trust, satisfaction has a positive effect on customer loyalty, trust has a positive effect on customer loyalty, satisfaction is able to mediate the effect of service quality on customer loyalty, and trust is able to mediate the effect of service quality on loyalty. This study adopts two mediating variables, namely satisfaction and trust in the effect of service quality on customer loyalty. The results present partial mediation of satisfaction on the influence of service quality on customer loyalty and partial mediation of trust on the influence of service quality on customer loyalty.
The Effect Of Corporate Characteristics On Voluntary Disclosure And Its Implications For The Asymmetry Of Information On Consumer Goods Companies Listed On The Stock Exchange Indonesia Novitasari, Maya
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 5 No 02 (2016): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2016
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.583 KB) | DOI: 10.31102/equilibrium.5.02.%p

Abstract

Tujuan dari penelitian ini adalah menguji dari pengaruh karakteristik perusahaan terhadap luas pengungkapan sukarela dan implikasinya terhadap asimetri informasi. Di dalam penelitian ini ada dua bagian, yang pertama untuk menguji pengaruh karakteristik perusahaan terhadap luas pengungkapan sukarela dan yang kedua untuk menguji pengaruh luas pengungkapan sukarela terhadap asimetri informasi. Sampel dari penelitian setelah dilakukan dengan metode purposive sampling terpilih 14 perusahaan consumer goods. Penelitian ini menggunakan dua model analisis regresi. Pada model pertama menggunakan regresi linier berganda dan model kedua menggunakan regresi linier sederhana. Hasil penelitian ini, uji F pada model pertama yaitu likuiditas, profitabilitas dan ukuran KAP secara bersama-sama mempengaruhi luas pengungkapan sukarela dan pada model kedua luas pengungkapan sukarela mempengaruhi asimetri informas. Pada uji t, pada model pertama likuiditas dan profitabilitas masing-masing mempengaruhi luas pengungkapan sukarela sedangkan ukuran KAP tidak mempengaruhi luas pengungkapan sukarela, pada model kedua luas pengungkapan sukarela mempengaruhi asimetri informasi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETERLAMBATAN PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA NOVITASARI, MAYA
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1758.052 KB) | DOI: 10.29407/jae.v3i1.12009

Abstract

This study aims to analyze and find empirical evidence of factors that affect audit delay and delayed publication of financial statements on consumer goods companies listed on the stock exchange Indonesia in 2012-2015. Factors studied in this research are liquidity, profitability, the size of a public accounting firm and auditor opinion as independent variable while audit delay and delayed publication of financial statements as dependent variable. The sample consists of 21 companies listed in Indonesia Stock Exchange selected by using purposive sampling. The analytical tool used is multiple regression analysis to measure audit delay, logistic regression to measure the delay of publication of financial statements and spearman correlation to measure the relationship between audit delay and delayed publication of financial statements. Partial hypothesis test results show that liquidity, profitability, auditor opinion no significant effect on audit delay and publication delay while the size of a public accounting firm there is a significant influence on audit delay and the delay of publication. The correlation result indicates that audit delay has no significant effect on the delay of publication
EVALUATION OF THE MICROBIOLOGICAL QUALITY OF RONO DANGE SMOKED FISH FOR STRENGTHENING LOCAL FOOD SECURITY IN LERO VILLAGE, DONGGALA Novitasari, Maya; Maruka, Safriyanto S.; Nurfadilah, Nurfadilah
Jurnal Perikanan Unram Vol 15 No 6 (2025): JURNAL PERIKANAN
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v15i6.1880

Abstract

Mental Accounting for Harmony: Edukasi Keuangan Terintegrasi bagi Rumah Tangga Pelaku UMKM Yuliana; Novitasari, Maya; Permata, Citra Puspa; Jannah, Binti Shofiatul; Erliana; Evendy, Ria Fransisca Ifa; Cepi Juniar Prayoga; Winda Ningsih
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 4 No. 2 (2025)
Publisher : Universitas PGRI Madiun

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan manajemen keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Balai Paroki Redemptor Mundi Surabaya. Permasalahan utama yang dihadapi mitra adalah rendahnya kemampuan dalam melakukan pencatatan keuangan sederhana, belum adanya pemisahan antara keuangan pribadi dan usaha, serta minimnya pemahaman tentang perencanaan keuangan jangka panjang. Kegiatan ini dilaksanakan melalui tiga tahapan, yaitu persiapan, pendampingan, dan evaluasi. Pada tahap persiapan, tim menyusun materi pelatihan dan melakukan koordinasi dengan pihak Balai Paroki. Tahap pendampingan dilakukan melalui sosialisasi dan pelatihan interaktif yang mencakup pencatatan keuangan, penganggaran, pengelolaan hutang, dan perencanaan keuangan. Selanjutnya, tahap evaluasi dilakukan untuk menilai peningkatan pemahaman dan penerapan manajemen keuangan oleh pelaku usaha. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pelaku UMKM dalam membuat catatan keuangan harian dan menyusun anggaran usaha secara mandiri. Kegiatan ini berkontribusi pada peningkatan kesadaran finansial dan profesionalitas pelaku usaha dalam mengelola bisnisnya.
Co-Authors Ardi Gunardi Aviyanti, Richo Diana Ayera, Anissa Aziz, Ahmad Dwi Sulistiawati Eka Adiputra, Eka Eny Maryanti Erliana Fitramadan, Lis Jannah, Binti Shofiatul Juli Murwani M. Agus Sudrajat Mappiratu Mappiratu Maruka, Safriyanto S Maruka, Safriyanto S. Munari Munari Muslimah, Emy Nik Amah Nurfadilah Nurfadilah Nurfadilah Nurfadilah Permata, Citra Puspa Permatasani, Arsinta Ayu Prayoga, Cepi Juniar Ria Fransisca Ifa Evendy, Ria Fransisca Ifa Safriyanto S Maruka Salam, Miming Berlian Hi. B. Srikalimah, Srikalimah Syaifuddin Syaifuddin Syamsul Arifin Ubaidillah, Moh. Wan Ismail, Wan Adiba Winda Ningsih Wirdha, Wirdha Yuliana Yuliana