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Enggar Nursasi
STIE Malangkuçeçwara, Indonesia
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Transportation Other

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Teknologi Tepat Guna Dan Digitalisasi Marketing Untuk Meningkatkan Penjualan Munfaqiroh, Siti; Aryani, Dwi Nita; Nursasi, Enggar
Jurnal ABM Mengabdi Vol 12 No 2 (2025): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i2.1749

Abstract

This community service program aims to increase the production and sales capacity of MSME partners through the application of appropriate technology and optimization of digital marketing. The target partner is “Sambal Mama Ni” in Malang City, which faces limitations in production capacity and has not yet optimized its digital marketing strategy or financial reporting. The solutions provided include the provision of a 30 liter spice grinder to support increased production, the development and training of website management as a means of promotion and sales, and assistance in preparing accurate and systematic financial reports. The results of the activity showed an increase in production efficiency, expanded marketing reach through an integrated website, and improved partner understanding of financial record-keeping. With this guidance and training, the partner gained new insights and knowledge that can be applied, thereby hopefully driving sustainable business growth and empowering the community economically.
The Role of Tax Literacy in The 12% Vat Rate and Lifestyle on Purchasing Decisions Enggar Nursasi; Siti Munfaqiroh
Economics and Business Journal (ECBIS) Vol. 4 No. 5 (2026)
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i5.382

Abstract

This study examines the effects of the VAT rate increase and lifestyle on purchasing decisions among consumers in the Malang area, with tax literacy as a moderating variable. An explanatory quantitative design was applied using PLS-SEM (SmartPLS 4.0) with 81 respondents selected through purposive sampling. The results indicate that VAT rate increase (β = 0.537; p = 0.000) and lifestyle (β = 0.285; p = 0.024) each have a significant positive effect on purchasing decisions. Tax literacy does not directly affect purchasing decisions (β = 0.066; p = 0.465), but functions as a significant moderator: it strengthens the effect of the VAT rate increase (β = 0.309; p = 0.037) while weakening the effect of lifestyle (β = −0.337; p = 0.031). These findings suggest that tax literacy may shift the basis of consumer decision-making toward a more rational-fiscal orientation, offering preliminary evidence for the value of tax education programs that address everyday consumption contexts
Inventory Management Literacy, Information Technology Adoption and MSME Operational Efficiency: The Role of Inventory Control Mediation Enggar Nursasi; Hadiana Fernanda
JURNAL ECONOMINA Vol. 5 No. 7 (2026): JURNAL ECONOMINA, Juli 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i7.2966

Abstract

This study aims to examine the effect of inventory management literacy (LMP) and information technology adoption (ATI) on the operational efficiency (EO) of SMEs, with inventory control (PP) as a mediating variable. A quantitative approach with an explanatory survey design was employed, involving 120 SME owners/managers selected through purposive sampling and analyzed using PLS-SEM with SmartPLS 4.0. The results show that LMP and ATI each have a significant positive direct effect on both PP and EO, with ATI being the strongest predictor of PP. PP also has a significant positive effect on EO and partially mediates both the ATI-EO and LMP-EO relationships. The model demonstrates substantial predictive power in explaining variance in EO. These findings confirm that improving inventory management literacy and IT adoption are important strategies for SMEs to enhance operational efficiency, both directly and through strengthening their inventory control systems
The Influence of Financial Literacy, E-Money, Consumptive Lifestyle and Financial Distress on Gen Z's Personal Financial Management Behavior with Mental Accounting as a Moderation Variable Enggar Nursasi; Risma Handayani Istiqomah; Benita Rahmania
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.236

Abstract

This study investigates the influence of financial literacy, e-money usage, consumptive lifestyle, and financial distress on financial management behavior, with mental accounting as a moderating variable. The research was motivated by the growing challenges faced by individuals in managing personal finances amidst digitalization and increased consumption patterns. Using a quantitative approach, data were collected through surveys and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy, e-money, and consumptive lifestyle have a significant positive effect on financial management behavior, while financial distress shows no significant influence. Furthermore, mental accounting strengthens the effect of financial literacy on financial management, indicating its crucial role in shaping rational decision-making. These findings highlight the importance of improving financial knowledge and self-regulation in the digital economy era. The study provides both theoretical contributions and practical implications for enhancing financial behavior
PENGARUH ARUS KAS OPERASI, LABA AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI Enggar Nursasi; Anggit Wasisto; Siti Munfaqiroh
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27751

Abstract

Return saham merupakan pendapatan yang berhak diperoleh investor karena menginvestasikan dananya pada perusahaan. Return memungkinkan investor untuk membandingkan keuntungan aktual dan keuntungan yang diharapkan yang disediakan oleh berbagai investasi pada tingkat pengembalian yang diharapkan. Penelitian ini mempunyai tujuan untuk menguji dan menganalisis pengaruh arus kas operasi, laba akuntansi dan ukuran peruhaan terhadap return saham pada Perusahaan transportasi yang terdaftar di BEI. Metode penelitian ini menggunakan metode kuantitatif kausal. Ρορսlasi daո samρеl pada ρеոеlitiaո iոi adalah ρеrսsahaan transportasi yaոg terdaftar di Bսrsa Еfеk Indonesia (BЕI) dalam kurung waktu 2020–2022. Tеkոik ρеոgambilaո sampel mеոggսոakaո metode ρսrροsivе samρliոg. Data yaոg diρеrgսոakaո data sеkսոdеr yaոg diρеrοlеɦ dari Bսrsa Еfеk Iոdοеոsia (BЕI). Metode analisis yang digսոakaո Rеgrеsi Liոiеr Bеrgaոda. Kesimpulan dari penelitian ini bahwa arus kas operasi mempunyai pengaruh positif dengan return saham, laba akuntansi mempunyai pengaruh positif dengan return saham, ukuran perusahaan mempunyai pengaruh positif dengan return saham.
Comparative Analysis of Indonesian Bank Health Using Risk, Governance, Earnings, and Capital Approach Enggar Nursasi
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.641

Abstract

This study aims to analyze and compare the health level of State-Owned Banks and National Private Banks in Indonesia based on the Risk-Based Bank Rating (RBBR) approach which includes four main components, namely Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses secondary data in the form of annual financial statements of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Each aspect is assessed through relevant financial ratios and classified using the Composite Rating (PK) system in accordance with the provisions of the Financial Services Authority (OJK). The results of the study show that state-owned banks are consistently in the Very Healthy category, reflecting the ability to maintain stability, operational efficiency, and high capital adequacy. Meanwhile, National Private Banks are in the Healthy category with variations in interbank performance, especially in the more dynamic aspects of Earnings and Risk Profile. Comparatively, State-Owned Banks excel in liquidity stability and corporate governance, while Private Banks show excellence in net interest margins and credit expansion flexibility. These findings confirm that the two groups of banks have a complementary role in maintaining the resilience of the national banking system and supporting sustainable economic growth
MENTAL ACCOUNTING AND CONSUMPTIVE BEHAVIOR AS DUAL MEDIATORS BETWEEN FINANCIAL LITERACY AND E-MONEY IN FINANCIAL MANAGEMENT Enggar Nursasi; Bunyamin Bunyamin
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.34388

Abstract

The rapid growth of financial technology raises concerns that e-money may encourage higher consumption. This study aims to examine how mental accounting and consumptive behavior mediated the effects of financial literacy and e-money usage on financial management. A quantitative approach was employed with 216 respondents and analyzed using PLS-SEM. The results showed that financial literacy and e-money positively affected financial management, while consumptive behavior negatively impacted it. Mental accounting positively mediated these relationships, whereas consumptive behavior served as a negative mediator. By integrating both positive and negative behavioral mediators, this study provided a comprehensive understanding of digital finance’s influence on individual financial outcomes. Practically, the findings highlight the importance of embedding educational features in e-money applications to enhance financial literacy and promote better financial management.
Co-Authors Abdul Kadir Usry Adellia Nurdanna Faizah Aditiya Putri Ristiana Andiani, Lidia Anggit Wasisto Aprilly , Alifia Ayu Arniati, Tutik Bawazier, Muniroh Said Benita Rahmania Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Darti Djuharni Dwi Nita Aryani Edi Sudiarto Firhan Syafrizal Davi Hadiana Fernanda Hanif Mauludin Hariadi, Sugeng Istutik M. Fariz Shevalian Arden M. Soedarman M. Soedarman Martha Angelina Moh Soedarman Muniroh Muniroh Muniroh Muniroh Novia Dian Indri Agustini Palgoena, Gede Ergha Rahmania, Benita Risma Handayani Istiqomah Risma Handayani Istiqomah Sherly H Erawati Siti Maghfiroh Siti Munfaqiroh Siti Munfaqiroh Stanley, Daniel Sugeng Hariadi Suhartati Noviana Syerly Hesti Erawati Syerly Hesti Erawati Tachjuddin Tachjuddin Triana Murtiningtyas Triani Triani Uke Prajogo Wijaya, Christabel Devina Eva Wijaya Wiyarni Wiyarni Yohanes Brian Nugraha