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All Journal Enrichment : Journal of Management CENDEKIA : Jurnal Ilmu Pengetahuan ACADEMIA: Jurnal Inovasi Riset Akademik International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat
IRMA YUNITA
Universitas Matha'ul Anwar Banten
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PENGARUH PENYUSUNAN ANGGARAN DAN EFEKTIVITAS LAPORAN KEUANGAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI IRMA YUNITA
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 2 No. 1 (2022)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v2i1.884

Abstract

The leadership style of an institution/organization is still considered authoritarian by some people in the area. It is necessary to cultivate a high leadership spirit as a leader so that the managerial performance of employees through several aspects can be studied more deeply. Managerial performance This study aims to instill a good leadership style that can be used as an example in improving employee managerial performance through aspects of budget participation and financial reporting so that the main goals of the organization can be achieved properly. By using associative research method through descriptive approach. The population is 95 employees of BPKD Pandeglang Regency. With a sample of 30 respondents through a simple sampling technique with purposive sampling method. The results obtained by several analyzes show that partially budgetary participation has a significant and significant effect on managerial performance. The effectiveness of financial statements has no effect and is not significant on managerial performance. While the results of the mediating effect of leadership style partially budgetary participation on managerial performance have a significantly different relationship with the moderating effect of leadership style not being able to moderate the effectiveness of financial statements on managerial performance. ABSTRAKGaya kepemimpinan sebuah lembaga/organisasi masih dianggap otoriter oleh sebagian masyarakat didaerah. Perlu menumbuhkan jiwa leadership yang tinggi seorang pemimpin sehingga kinerja manajerial karyawan melalui beberapa aspek yang dapat dikaji lebih dalam. Kinerja manajerial Penelitian ini bertujuan untuk menanamkan gaya kepemimpinan yang baik yang dapat di jadikan teladan dalam meningkatkan kinerja manajerial karyawan melalui aspek partisipasi anggaran dan pelaporan laporan keuangan sehingga tujuan utama organisasi dapat tercapai dengan baik. Dengan menggunakan metode penelitian assosiatif melalui pendekatan deskriptif. Populasi yang ada sebanyak 95 karyawan BPKD Kabupaten pandeglang. Dengan sampel 30 responden melalui Tehnik pengambilan simple dengan metode purposive sampling. Hasil yang didapatkan dengan beberapa analisis didapatkan bahwa Secara parsial partisipasi anggaran berpengaruh dan signifikan terhadap kinerja manajerial. Efektifitas laporan keuangan tidak berpengaruh dan tidak signifikan terhadap kinerja manajerial. Sedangkan hasil dari efek mediasi gaya kepemimpinan secara parsial partisipasi anggaran terhadap kinerja manajerial memiliki hubungan yang signifikan berbeda dengan efek moderasi gaya kepemimpinan tidak mampu menjadi moderasi antara efektifitas laporan keuangan terhadap kinerja manajerial.
The Impact of Increasing Toll Shop Automation on Income Tax with Vehicle Volume as a Moderatting Variable Irma Yunita; Enjat Sudrajat
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.959 KB) | DOI: 10.35335/enrichment.v12i2.400

Abstract

The purpose of this study was to determine the impact of increasing the automation of toll booths on income tax with vehicle volume as a moderating variable. This research method uses the Sem PlS 3.0 method with secondary data obtained from the annual hassle of PT. Jasa Marga in 2009-2018. The result of the research is that automatic toll booths have a significant effect on income tax and vehicle volume while vehicle volume on income tax has no effect.
Influence Of Lifestyle, Product Quality And Brand Image On Purchase Decisions With Health Awareness As Moderating Variables(Case Study Of Healthy Food Products Quaker Oat) Irma yunita; Selfiani
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.507 KB) | DOI: 10.35335/enrichment.v12i3.607

Abstract

The purpose of this study was to find out how important the level of public health awareness is to purchasing healthy food decisions by paying attention to lifestyle, product quality and brand image. This research method uses the Sem PlS 3.0 method with primary data in 2022 in the Banten community using a cluster sample of 100 respondents. The research results obtained are that there is a significant relationship between lifestyle and purchasing decisions for Quaker oat products and there is no significant relationship between product quality brand image and lifestyle on purchasing decisions partially. And simultaneously there is no finding of lifestyle, product quality and brand on purchasing decisions. There is no simultaneous ability of the health awareness variable to moderate the relationship between lifestyle, product quality and brand image on purchasing decisions
The effect of financial literacy on online loans and its impact on poverty Irma Yunita Irma; Enjat sudrajat; Nono Arief Rachman; Bachtiar Rifai
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.109

Abstract

The development of information technology has brought things in a simpler direction, one of which is related to banking financial technology where banking transactions that were originally done offline can now be done online. Likewise transactions that are currently life, namely loans made online orpeer to peer lending.This study uses secondary data for 2019 and 2022 using Soft SEM-Pls and structural methods. The results of the study partially state that financial literacy has an effect on interest in online loans and financial literacy has an effect on poverty rates. The results of this study also found There is an influence of interest in online loans on poverty rates. However, the research results also show that interest in online loans has no effect on the poverty rate. This research provides valuable knowledge that online loans do not have a major impact on reducing poverty.
Optimalisasi Peluang Usaha Akibat Pembangunan Tol Rangkasbitung - Panimbang di Desa Kadumalati Pandeglang Permatasari, Novelia Kiki; Rachman, Nono Arief; Yunita, Irma; Sudrajat, Enjat; Syiarudin, Asep
Jurnal Pengabdian Pada Masyarakat Vol 10 No 1 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i1.1067

Abstract

Desa Kadumalati adalah desa yang berada di wilayah kecamatan Sindangresmi, kabupaten Pandeglang, provinsi Banten, yang merupakan salah satu diantara beberapa desa yang dilintasi oleh pembangunan jalan tol Rangkasbitung-Panimbang. Mayoritas penduduknya adalah petani dengan hasil bumi berupa gabah padi. Pembangunan yang melintasi suatu wilayah seharusnya membawa dampak positif bagi lingkungan, salah satunya optimalisasi dari dampak adanya pembangunan adalah dengan mengembangkan SDM warga, seperti Wirausaha, UMKM, Kegiatan PKK yang dapat menambah pendapatan Masyarakat. Kegiatan ini bertujuan untuk menggali informasi dan memberikan sosialisasi terkait dengan potensi alam apa saja yang ada di desa Kadumalati yang bisa dijadikan peluang usaha untuk menambah penghasilan masyarakat dengan memanfaatkan dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Metode yang digunakan adalah sosialisasi, pelatihan dan workshop terkait dengan optimalisasi peluang usaha dampak dari pembangunan jalan tol Rangkasbitung-Panimbang. Hasil dari aktivitas ini berdampak pada peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan potensi alam yang ada guna menambah penghasilan salah satunya para ibu rumah tangga dapat membuat sebuah produk makanan yang terbuat dari beras yaitu Ranggining khas desa Kadumalati. Kadumalati Village is a village in the Sindangresmi sub-district, Pandeglang Regency, Banten Province, which is one of several villages crossed by the Rangkasbitung-Panimbang Toll Road Construction. The majority of the population are farmers whose agricultural products are rice grain. Development that crosses an area should have a positive impact on the environment, one way of optimizing the impact of development is by developing citizens' human resources, such as entrepreneurship, MSMEs, PKK activities which can increase community income. This activity aims to gather information and provide outreach regarding what natural potential exists in Kadumalati village which can be used as a business opportunity to increase community income by utilizing the impact of the construction of the Rangkasbitung-Panimbang toll road. The methods used are outreach, training and workshops related to optimizing business opportunities resulting from the construction of the Rangkasbitung-Panimbang toll road. The results of this activity have an impact on increasing participants' understanding and skills in utilizing existing natural potential to increase their income, one of which is that housewives can make a food product made from rice, namely Ranggining, a specialty of Kadumalati Village.
SMART TOURISM MARKETING, DIGITAL EXPERIENCE, AND DESTINATION TRUST AS DRIVERS OF TOURIST REVISIT INTENTION: EVIDENCE FROM CONSERVATION-BASED TOURISM IN PANDEGLANG Asep Syiarudin; Irma Yunita; Bachtiar Rifai; Dewi Rahmi Fauziah
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v6i3.11785

Abstract

This study aims to analyze the effect of Smart Tourism Marketing on Tourist Revisit Intention through Digital Experience and Destination Trust within the context of sustainable tourism. The research was conducted among tourists visiting conservation-based tourism destinations in Pandeglang Regency. A quantitative research method was employed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. Data were collected through questionnaires distributed to 240 tourists who had previously visited tourism destinations in the research area. The results indicate that Smart Tourism Marketing has a positive and significant effect on Digital Experience. Digital Experience is also found to have a positive and significant effect on both Destination Trust and Tourist Revisit Intention. Furthermore, Destination Trust has a positive and significant effect on Tourist Revisit Intention and emerges as the most dominant factor in enhancing tourists’ intention to revisit. However, Smart Tourism Marketing does not have a significant direct effect on Tourist Revisit Intention. The mediation analysis reveals that Digital Experience and Destination Trust are able to mediate the relationship between Smart Tourism Marketing and Tourist Revisit Intention. The findings imply that the development of smart tourism should focus on improving the quality of tourists’ digital experiences and strengthening their trust in destinations. Therefore, destination managers should enhance digital services, platform interactivity, information quality, and the image of destinations as trustworthy and sustainable tourism destinations. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Smart Tourism Marketing terhadap Tourist Revisit Intention melalui Digital Experience dan Destination Trust dalam konteks sustainable tourism. Penelitian dilakukan pada wisatawan destinasi wisata berbasis konservasi di Kabupaten Pandeglang. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan Structural Equation Modeling–Partial Least Square (SEM-PLS). Data dikumpulkan melalui penyebaran kuesioner kepada 240 wisatawan yang pernah mengunjungi destinasi wisata di lokasi penelitian. Hasil penelitian menunjukkan bahwa Smart Tourism Marketing berpengaruh positif dan signifikan terhadap Digital Experience. Digital Experience juga terbukti berpengaruh positif dan signifikan terhadap Destination Trust dan Tourist Revisit Intention. Selanjutnya, Destination Trust berpengaruh positif dan signifikan terhadap Tourist Revisit Intention serta menjadi faktor paling dominan dalam meningkatkan niat kunjungan ulang wisatawan. Namun, Smart Tourism Marketing tidak berpengaruh signifikan secara langsung terhadap Tourist Revisit Intention. Hasil pengujian mediasi menunjukkan bahwa Digital Experience dan Destination Trust mampu memediasi hubungan antara Smart Tourism Marketing dan Tourist Revisit Intention. Implikasi penelitian ini menunjukkan bahwa pengembangan smart tourism perlu diarahkan pada peningkatan kualitas pengalaman digital dan kepercayaan wisatawan terhadap destinasi. Oleh karena itu, pengelola destinasi perlu memperkuat layanan digital, interaktivitas platform, kualitas informasi, serta citra destinasi yang terpercaya dan berkelanjutan.
Co-Authors Asep Syiarudin Bachtiar Rifai Bachtiar Rifai Dewi Rahmi Fauziah Enjat sudrajat Enjat Sudrajat Nono Arief Rachman Novelia Kiki Permatasari Selfiani Selfiani, Selfiani Sudrajat, Enjat Syiarudin, Asep