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Pengaruh Digitalisasi Proses Bisnis dan Informasi Akuntansi Manajemen terhadap Kinerja Keuangan Perusahaan: The Impact of Digitalization of Business Processes and Management Accounting Information on Company Financial Performance Wirawan, Wimas Ayu; Nurmalasari, Made Ratih
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): 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.v7i3.2537

Abstract

Penelitian mengkaji pengaruh digitalisasi proses bisnis dan informasi akuntansi manajemen terhadap kinerja keuangan perusahaan properti dan real estate di BEI tahun 2021–2024. Data 26 perusahaan dianalisis menggunakan regresi data panel FEM. Hasil menunjukkan tidak adanya pengaruh signifikan secara parsial, namun terdapat pengaruh signifikan secara simultan. Temuan ini menegaskan peran integrasi digitalisasi dan sistem akuntansi manajemen sebagai aset strategis bagi kinerja keuangan berkelanjutan.
Pengaruh Corporate Social Responbility, Strategi Akuntansi Manajemen Dan Green Accounting Terhadap Profitabilitas Perusahaan Energi : The Influence of Corporate Social Responsibility, Management Accounting Strategy and Green Accounting on the Profitability of Energy Companies Dewi, Putu Amanda Yuniantari; Nurmalasari, Made Ratih
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): 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.v7i3.2538

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), Strategi Akuntansi Manajemen (SAM), dan Green Accounting terhadap Profitabilitas perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Latar belakang penelitian ini didasarkan pada pentingnya keberlanjutan dan efisiensi dalam industri energi yang menghadapi tantangan transisi hijau dan tekanan regulasi lingkungan. Studi ini mengadopsi pendekatan kuantitatif dengan jenis penelitian yang bersifat asosiatif. Populasi yang diteliti mencakup semua perusahaan di segmen daya yang tercatat di Bursa Efek Indonesia, sementara contoh dipilih memakai cara purposive sampling. Informasi dianalisis memakai regresi linier ganda lewat perangkat lunak IBM SPSS Statistics. Penemuan kajian menunjukkan bahwa CSR dan Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan Strategi Akuntansi Manajemen menunjukkan pengaruh positif namun tidak signifikan. Ini mengindikasikan bahwa implementasi tanggung jawab sosial dan akuntansi lingkungan dapat meningkatkan efisiensi serta citra perusahaan. Namun strategi akuntansi manajemen belum memberikan dampak keuangan yang optimal. Penelitian ini memberikan kontribusi bagi pengembangan literatur akuntansi berkelanjutan dan memberikan implikasi praktis bagi perusahaan energi dalam mengintegrasikan aspek sosial, lingkungan, dan ekonomi secara seimbang.
Pengaruh Perputaran Aset dan Perputaran Persediaan Terhadap Kinerja Operasional Dimoderasi oleh Likuiditas : The Effect of Asset Turnover and Inventory Turnover on Operational Performance Moderated by Liquidity Utamidewi, Aditya Maha; Nurmalasari, Made Ratih
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): 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.v7i3.2543

Abstract

Penelitian ini bertujuan menganalisis pengaruh perputaran aset dan perputaran persediaan terhadap kinerja operasional dengan likuiditas sebagai variabel moderasi pada perusahaan properti dan real estate di Bursa Efek Indonesia periode 2021–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari 29 perusahaan yang dipilih melalui purposive sampling dan dianalisis menggunakan regresi data panel model Random Effect (REM). Hasil penelitian menunjukkan bahwa perputaran aset berpengaruh positif signifikan terhadap kinerja operasional, sedangkan perputaran persediaan tidak berpengaruh signifikan. Likuiditas berpengaruh positif terhadap kinerja operasional namun memperlemah pengaruh perputaran aset dan tidak memoderasi hubungan perputaran persediaan. Temuan ini menegaskan pentingnya efisiensi aset dalam meningkatkan kinerja operasional perusahaan properti dan real estate.
Peran Efisiensi Operasional Dalam Memoderasi Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan: The Role of Operational Efficiency in Moderating the Effect of Good Corporate Governance on the Financial Performance of Banking Companies Dewi, Ni Kadek Sinta; Nurmalasari, Made Ratih
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): 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.v7i3.2562

Abstract

Kajian ini bertujuan untuk menelaah fungsi efektivitas operasional dalam menengahi dampak Tata Kelola Perusahaan yang Baik (GCG) terhadap hasil finansial pada segmen perbankan di Indonesia. Penerapan norma-norma GCG serupa keterbukaan, pertanggungjawaban, kepemilikan, kemandirian, dan kewajaran diharapkan mampu meningkatkan kepercayaan publik serta memperkuat kinerja keuangan perusahaan. Namun, efektivitas penerapan GCG tidak selalu menghasilkan peningkatan kinerja apabila efisiensi operasional belum optimal. Maka dari itu, riset ini menempatkan kecukupan operasional sebagai variabel penyederhanaan guna memahami seberapa besar derajat kecukupan memengaruhi kaitan antara TPK dan hasil finansial. Riset ini memakai metode kuantitatif dengan data tambahan yang diperoleh dari laporan tahunan entitas perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2021–2024. Faktor yang memengaruhi terdiri atas jajaran direksi, dewan pengawas, pengawas independen, serta badan audit, sementara hasil finansial sebagai variabel yang dipengaruhi diukur dengan Return on Assets (ROA). Kecukupan operasional dipakai selaku variabel penyederhanaan yang diukur dengan rasio BOPO. Pengujian informasi dilaksanakan memakai regresi linear majemuk dan Moderated Regression Analysis (MRA). Temuan riset menandaskan bahwa TPK berdampak positif terhadap hasil finansial, dan kecukupan operasional terbukti menguatkan kaitan tersebut. Ini berarti bahwa makin efektif pengaturan operasional bank, maka implementasi tata kelola perusahaan yang bagus makin manjur dalam menaikkan capaian finansial. Temuan riset ini diharapkan bisa menyajikan sumbangan teoretis dalam kemajuan ilmu pengelolaan finansial. serta menjadi panduan cepat bagi industri perbankan untuk meningkatkan efektivitas tata kelola dan efisiensi operasional.
The Role Of Self-Efficacy In Mediating The Effects Of Technological Access And Digital Literacy On Career Aspirations And Business Creation Nurmalasari, Made Ratih; Ruben, Tchitou Mahmoud
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4999

Abstract

This study investigates the role of technological access and digital literacy in enhancing self-efficacy and their subsequent influence on career aspirations and business creation among fresh graduates. The findings emphasize that the integration of digital skills and psychological empowerment is crucial for transforming available technological resources into concrete career and entrepreneurial outcomes. A quantitative research design was employed, involving 120 respondents. Data were collected using a structured Likert-scale questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate both the measurement and structural models. The results indicate that Technological Access has a positive and statistically significant effect on Self-Efficacy, as does Digital Literacy. In addition, Technological Access and Digital Literacy both positively and significantly influence Career Aspirations and Business Creation. Self-Efficacy also demonstrates a strong and statistically significant effect on Career Aspirations and a positive significant effect on Business Creation. Moreover, Self-Efficacy plays a significant mediating role in the relationships between Technological Access and Career Aspirations, Technological Access and Business Creation, Digital Literacy and Career Aspirations, as well as Digital Literacy and Business Creation. These findings highlight the importance of self-efficacy as a key psychological mechanism linking digital resources to career development and entrepreneurial behavior. For future research, it is recommended to expand the sample to include more diverse participants in terms of age, education, and socio-economic background, and to incorporate additional variables such as environmental support or work experience.
The Influence of Artificial Intelligence Knowledge and Job Market Awareness on Fresh Graduates’ Quality : The Mediating Role of Employability Skill Handayani, Feliana; Nurmalasari, Made Ratih
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5671

Abstract

In Indonesia, rapid AI adoption and digital transformation in various sectors have created new demands for graduates to possess both technological literacy and employability skills. Many fresh graduates face a skills mismatch, as traditional curricula lag behind industry needs, requiring not only technical knowledge but also critical thinking, problem-solving, and adaptability. This study aims to analyze the effects of AI Knowledge and Job Market Awareness on Fresh Graduates’ Quality with Employability Skills as a mediating variable. This research adopts a quantitative approach using a survey method. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine the relationships among the research variables. This study finds that AI Knowledge and Job Market Awareness positively and significantly influence Employability Skills and Fresh Graduates’ Quality. Employability Skills have a direct effect on graduate quality and also mediate the effects of AI Knowledge and Job Market Awareness, indicating that skill development is the main pathway through which technological understanding and labor market awareness enhance graduates’ work readiness and overall quality. Based on the findings, students are encouraged to strengthen their critical evaluation skills when using AI tools, develop a more realistic understanding of job market conditions, enhance their ability to assess the accuracy and relevance of digital information, and consistently demonstrate ethical and responsible behavior in academic and professional activities. Future research is recommended to involve broader samples and additional variables to improve generalizability and to further examine factors influencing fresh graduates’ quality in AI-driven labor markets.
Peran Narrative Marketing Memoderasi Pengaruh Influencer Marketing, Sosial Media Marketing, Kualitas Pelayanan terhadap Keputusan Menginap Arya, Komang Yadura; Wedananta, Kadek Adyatna; Nurmalasari, Made Ratih; Basmantra, Ida Nyoman
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1820

Abstract

Bali’s rapid growth in private villa tourism has intensified competition among accommodation providers, where similar villa concepts often result in differing occupancy levels. This gap indicates that digital marketing strategies may influence guests’ stay decisions in varying ways. This study investigates the effects of influencer marketing, social media marketing, and service quality on stay decisions, and examines the moderating role of narrative marketing in strengthening these relationships. A quantitative explanatory design was applied using purposive sampling, involving 94 respondents who had stayed at Magic Hills Villa in Karangasem, Bali. Data were obtained through an online questionnaire using a ten-point Likert scale and analyzed with Structural Equation Modeling Partial Least Squares (SEM-PLS). The analysis included assessments of validity, reliability, and hypothesis testing through bootstrapping. The results show that influencer marketing, social media marketing, and service quality each exert a positive and significant influence on stay decisions. Narrative marketing significantly reinforces the effect of influencer marketing but does not moderate the influence of social media marketing or service quality. These findings highlight that authentic storytelling enhances the persuasive impact of influencers, while guest experiences and social media interactions remain primarily shaped by service encounters and platform dynamics.
The Impact of Financial Inclusion on MSME Growth in Developing Countries: A Regional Comparative Study Ida Ayu Putu Megawati; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti; Ni Nengah Rupadi Kertiriasih
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/myfkbn74

Abstract

This study aims to analyze the impact of financial inclusion on MSME growth in Bali, Indonesia, and Malaysia. Using Structural Equation Modeling (SEM), the study examines the relationship between financial inclusion, measured by access to financial services, financial literacy, and government policies, and MSME growth, measured by revenue, number of employees, and business expansion. The results show that financial inclusion positively impacts MSME growth in both countries, with a greater effect in Malaysia. In Bali, although financial inclusion has a positive effect, the impact is smaller due to lower financial literacy and limited access to financial services. In Malaysia, more advanced financial inclusion policies and broader fintech access contribute significantly to MSME growth. This study suggests that to foster MSME growth, more structured financial inclusion policies, as well as improving financial literacy and access to financial services, should be a primary focus
Eksplorasi Strategi Karyawan Gen Z dalam Mencapai Kesejahteraan Holistik di Tengah Lingkungan Kerja Hibrid Lanang Raditiya Perbawa, I Gede Putu; Dharmawan Pradhana, I Putu; Oka Ariwangsa, I Gusti Ngurah; Nurmalasari, Made Ratih
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1040

Abstract

This study aims to explore the strategies applied by Generation Z employees in achieving holistic well being within a hybrid work environment. Changes in work patterns that combine remote working and on site working provide flexibility, but also create new challenges related to work boundaries, psychological pressure, and work life balance. Generation Z, as a productive age group that grows up in the digital era, has adaptive characteristics but is vulnerable to work stress if it is not supported by appropriate self management strategies. This study uses a qualitative approach with a phenomenological method to understand the subjective experiences of Generation Z employees in dealing with the dynamics of hybrid work. Data were collected through in-depth interviews, observation, and documentation, and then analyzed thematically. The results of this study are expected to provide an understanding of the forms of personal strategies used by Generation Z employees to maintain balance in physical, mental, social, spiritual, and financial aspects, and to contribute to the development of human resource management studies that focus on employee well-being in the modern work era.
Pengaruh Store Atmosphere, Kualitas Produk dan Harga terhadap Loyalitas Pelanggan pada Seniman Coffee Studio di Ubud I Komang Adi Darma Saputra; I Gusti Ayu Tirtayani; Made Ratih Nurmalasari; Kadek Devi Kalfika Anggria Wardani
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3459

Abstract

Kajian ini menganalisis bagaimana suasana toko, kualitas produk, dan harga memengaruhi loyalitas pelanggan. Ketiga variabel diuji baik secara terpisah maupun bersamaan untuk mengetahui kontribusi masing-masing pada peningkatan loyalitas konsumen. Jumlah sampel yang terlibat adalah seratus enam puluh orang responden. Teknik analisis data mencakup serangkaian uji statistik, meliputi Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Koefisien Determinasi, Uji F, dan Uji t. Hasil penelitian secara keseluruhan menyimpulkan bahwa baik secara parsial maupun simultan, ketiga variabel independen tersebut terbukti memiliki pengaruh yang positif dan signifikan pada tingkat loyalitas pelanggan. Secara spesifik, suasana toko, kualitas produk, dan harga masing-masing berkontribusi signifikan dalam membentuk loyalitas. Berdasarkan temuan ini, maka disarankan beberapa langkah perbaikan bagi Seniman Coffee Studio di Ubud. Saran tersebut antara lain adalah melakukan penataan ulang pada area-area yang dinilai menyulitkan konsumen selama proses pemesanan. Selanjutnya, disarankan untuk mengadopsi metode pembuatan kopi yang lebih tepat guna menjaga cita rasa produk meskipun tidak segera dikonsumsi. Perusahaan juga perlu melakukan evaluasi berkala pada kebijakan harga yang diterapkan. Secara keseluruhan, upaya untuk terus menciptakan suasana yang khas dan produk yang lebih unggul dibandingkan para pesaing merupakan hal yang krusial untuk diperkuat.