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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Majalah Neraca Journal of Accounting and Investment JURNAL EKONOMI DAN BISNIS AIRLANGGA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA JURNAL MANAJEMEN MOTIVASI Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Competitive Jurnal Akuntansi dan Keuangan Business Management Analysis Journal (BMAJ) BALANCE: Economic, Business, Management and Accounting Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Airlangga Journal of Innovation Management Journal of Economics and Business UBS JURNAL ILMIAH GLOBAL EDUCATION International Journal of Management Science and Information Technology (IJMSIT) ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Asian Journal of Management Analytics Prosiding University Research Colloquium Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Islamic Economics Methodology Journal of Economic and Social Empowerment IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Innovation Research JURNAL MANAJEMEN DAN BISNIS INDONESIA JESH: Journal of Economics, Social, and Humanities
Naelati Tubastuvi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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FACTORS AFFECTING BUSINESS PERFORMANCE THE SMALL MEDIUM ENTERPRISES OF BATIK PEKALONGAN CENTRAL JAVA, INDONESIA Ilmiani, SE., M.Si, Sobrotul; Tubastuvi, Naelati
Majalah Neraca Vol 9, No 2 (2013): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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

Abstract

The small-medium enterprises (SMEs) of batik pekalongan having potensial contribution to the national income and to absorb labor force. Pekalongan, small city in Central Java , is one of many centers batik production in Indonesia. Eventhough recently batik becomes public fashion, to resist in the industry with the higher competition, SMEs Batik have to execute some strategy and enhance the business performance.Business performance is one of important indicators to measure the reputation and performance of SMEs that it always makes every effort to achieve an optimum business performance level. The competitive advantage is an important factor in reaching the business performance desires. One of ways to obtain a high competitive advantage is by developing functional competencies and business strategy. The purpose of this study is to analyzed the influence functional competencies including the manufacturing, marketing, innovation and business strategy, also the influence of the interaction of functional competence and business strategy on the business performance of SMEs Batik. The proxies of business performance comprises sales, sales growth, market share, market share growth, ROI (Return on Investment), ROS (Return on Sales). It is presumed that functional competence, business strategy and interaction variables has a positive effect on the business performance. The respondents are owners batik home industry in pekalongan.The result of analysis shows that production competence, marketing competence, innovative competence, interaction production competence and business strategy has a significantly positive effect on the business performance consistently. While the variable of business strategy, interaction marketing competence and business strategy, interaction innovation competence and business strategy are rejected since they are insignificant.  Key words : SMEs batik,  business performance, functional competency, business strategy
The Effect of Financial Literacy and Financial Experience on SME Financial Behavior in Indonesia Purwidianti, Wida; Tubastuvi, Naelati
JDM (Jurnal Dinamika Manajemen) Vol 10, No 1 (2019): March 2019 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v10i1.16937

Abstract

The aim of this study is to examine the effect of financial literacy and financial experience on SMEs financial behavior in Indonesia.The dependent variable is financial behavior while independent variables are financial literacy and financial experience. There are four control variables used, namely company size, business length, age and education level of SME owner. The respondent sample is 42 owners of SMEs in Purwokerto Selatan. This study used multiple regression analysis. The results showed that financial literacy has no effect on financial behavior. Financial experience has a positive effect on financial behavior. While among four control variables, only company size has a significant negative effect on financial behavior. Three control variables have no significant effect on financial behavior. The implication of this study, SME owners have good financial experience will increase financial behavior. Therefore, it is very important to improve the financial experience of SME owners
The Effect of Marketing Mix on Purchase Decisions Widyastuti, Ani Nor; Pujiharto, Pujiharto; Tubastuvi, Naelati; Santoso, Suryo Budi
Jurnal Manajemen Bisnis Vol. 11 No. 2: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.11295

Abstract

This research is essential to contribute to the minimarket with campus brands, which live and thrive in the campus environment to better understand the marketing mix factors that influence purchasing decisions. The campus is expected to provide a special image for consumers. This research discusses the marketing mix factors on consumer purchasing decisions in minimarkets with campus brands in the Banyumas Regency, namely Boersa Kampus (Unsoed), Top Campus (Unsoed, UMP), Kopkun Swalayan (Unsoed), Indo Kampus (STAIN), and UeMPe Mart (UMP). The factors used were the product, price, promotion, service, and place/location. The sample used amounted to 100 respondents who were consumers with more than 17 years of age. The sampling employed non-probability with a purposive sampling technique, and data analysis utilized multiple linear regression. The adjusted R-square value indicates that the dependent variable was influenced by the independent variable by 54.3%. The results showed that the product, price, promotion, service, and place/location variables simultaneously determined purchase decision. Partially, product and place/location variables determined positively and significantly towards purchasing decisions, while price, promotion, and service variables did not affect purchase decisions. Future research can be carried out using the campus brand as a mediating variable.
Pengembangan Potensi Usaha Masyarakat Untuk Mewujudkan Kemandirian Ekonomi Melalui Transformasi Digital di Desa Sambirata, Kecamatan Cilongok, Kabupaten Banyumas Rina Mudjiyanti; Naelati Tubastuvi; Rezky Pramurindra; Sulistyani Budiningsih; Aji , Mukhlis Prasetyo
JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT Vol. 2 No. 1 (2022): JOURNAL OF ECONOMIC AND SOCIAL EMPOWERMENT
Publisher : Program Studi Ekonomi Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/joesment.v1i02.19374

Abstract

Program pengabdian masyarakat dengan judul Pengembangan Potensi Usaha Masyarakat Untuk Mewujudkan Kemandirian Ekonomi Melalui Transformasi Digital, bertujuan untuk meningkatkan skala usaha BUMDes dan Karang Taruna Desa Sambirata dalam menghadapi tantangan dan peluang usaha di era digital. Permasalahan yang dihadapi oleh mitra adalah, keterbatasan akses internet di desa Sambirata. Kedua terbatasnya saluran distribusi pemasaran, karena minimnya pengetahuan tentang digital marketing dan minimnya pengetahuan tentang marketplace sebagai platform bisnis online. Ketiga, pengembangan usaha melalui peningkatan kemampuan usaha secara digital. Keempat, peningkatan kemampuan pemasaran digital melalui aplikasi e-commerce. Manfaat yang diperoleh pelaku usaha BUMDes dan Karang Taruna adalah pertama, pemerataan akses internet, kedua peningkatkan literasi digital, ketiga peningkatan kemampuan pengelolaan usaha secara digital dan keempat peningkatan kemampuan pengemasan produk dan pemasaran digital. Perlu adanya effort dan strategi bisnis untuk menyakinkan pelaku usaha dalam menghadapi ketidakpastian masa depan. Kegiatan pengabdian masyarakat mampu meningkatkan skala usaha (scale-up) pelaku ekonomi Desa. Melalui BUMDes dan Karang Taruna, pelaku usaha Desa mulai bertransformasi digital memanfaatkan teknologi dalam pemasaran produk. Google my business digunakan BUMDes Ngudi Makmur sebagai salah satu strategi digital marketing untuk meningkatkan aksesibilitas dan konektivitas dengan masyarakat. Masyarakat semakin mudah untuk memperoleh informasi mengenai produk Kapulaga sebagai komoditi unggulan Desa Sambirata. Hal ini didukung dengan pemerataan akses internet di area Desa Sambirata. Aplikasi e-commerce melalui pasarsambirata.com mampu meningkatkan daya saing produk usaha Desa. Melalui BUMDes dan Karang Taruna, pelaku usaha Desa dapat mempromosikan dan bertransaksi secara online dengan konsumen. Hal ini tentunya dapat meningkatkan pendapatan usaha sehingga diharapkan kemandirian ekonomi desa dapat terwujud.
The Impact of Development and Training, Work Life Quality, Self Efficacy, Safety, and Job Satisfaction On Employee Performance Ali, Abdulmalek; Tubastuvi, Naelati; Budi Santoso, Suryo; Hariyanto, Eko
International Journal of Management Science and Information Technology Vol. 4 No. 1 (2024): January - June 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i1.2188

Abstract

This research delves into five pivotal factors influencing employee performance within business contexts. This study examines the effects of development and training, work-life quality, self-efficacy, safety, and job satisfaction on employee performance. This article seeks to acquire insights into the mechanisms that determine performance results by investigating the correlations between these parameters. For this purpose, data was collected from 135 employees, a total of 360 employees of Al-Saeed Company, one of the most prominent Yemeni companies in the contracting and construction field in Yemen, through the questionnaire and analyzed the data using the PLS software. Findings confirm that development and training, work-life quality, safety, and job satisfaction do not affect employee performance, while self-efficacy positively influences employee performance.
Factors That Encourage Disclosure of Social Responsibility of Sharia Commercial Banks: A Comprehensive Analysis Rayhan, Ainun Putri; Tubastuvi, Naelati
International Journal of Management Science and Information Technology Vol. 4 No. 2 (2024): July - December 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v4i2.2766

Abstract

This research aims to increase public capacity and trust in Islamic commercial banks by using the concept of social responsibility disclosure. The independent variables are profitability as measured by ROA, company size, leverage as measured by DER, the Shia supervisory board size, and financing savings ratio. This research uses secondary data, with data collection using the purposive sampling method, and obtained a sample of 14 Sharia commercial banks in 2017-2022 which were managed using multiple linear regression analysis with SPSS 22 tools. The results of the research show that profitability (ROA) and company size have a positive impact significant to social responsibility disclosure, meanwhile, leverage (DER), size of the Sharia supervisory board, and financing savings ratio do not affect social responsibility disclosure. So, Sharia commercial banks should continue to increase their profitability in disclosing social responsibility because the higher profitability will motivate managers to disclose their social responsibility, the same goes for the size of the company, the higher the size of the company, the greater the number of assets owned by the company. This can expand corporate social responsibility disclosure because companies with large amounts of assets can finance social responsibility information.
STUDI TENTANG ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH: PERAN UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE Fahitaratih, Syafira Maistin; Tubastuvi, Naelati; Purwidianti, Wida; Aryoko, Yudhistira Pradhipta
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11302

Abstract

The Islamic Social Reporting Index measures the extent to which companies comply with Sharia principles in their annual reports, assessing the level of social transparency. These factors are company size, profitability, and leverage, advertising in this research is to assess its impact on Islamic Social Reporting. This research focuses on the population of Sharia Commercial Banks in Indonesia for the 2017-2022 period, specifically examining their annual reports. The sample size for this research is 15 Sharia Commercial Banks in Indonesia. with a total of 66 data. This research uses quantitative methodology. Islamic Social Reporting (ISR) uses the ISR index as a measuring tool applied in the annual reports of Islamic banking institutions. This research uses various data analysis methodologies, namely Descriptive Statistical Analysis, Classical Assumption Test, and Linear Regression Test using the SPSS application. The findings of this research show that there is a positive influence between company size and Islamic Social Reporting, while there is a negative impact between profitability and Islamic Social Reporting. Islamic Social Reporting remains unaffected by factors such as leverage.
Optimizing Employee Performance: The Role of Competence, Motivation, Knowledge, Work Environment, and Technology Utilization Tubastuvi, Naelati; Gunawan Putri, Nadya Loverina; Santoso, Suryo Budi; Wahyuni, Sri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i1/12878

Abstract

This study aims to see the occurrence of updates due to environmental uncertainty post-pandemic on the affected of variables Competence, Motivation, Knowledge, Work Environment and Utilization of Information Technology on Employee Performance. A total of 844 Brebes, Central Java Indonesia Regional Hospital employees were the population in this study. The sample size of 271 people was determined using the Slovin formula. Data was taken in the form of questionnaire results obtained from respondents through questionnaires (google form and paper) The data was gathered using a Likert scale and then analyzed using SPSS software. The findings indicated that Competence, Motivation, Knowledge, Work Environment, and Utilization of Information Technology had a favorable and huge impact on Employee Performance. Competence, Motivation, Knowledge, Work Environment, and Utilization of Information Technology partially demonstrated a noteworthy positive influence on Employee Performance. The outcomes of the research contribute to the knowledge about the application of information technology to enhance staff performance. Information technology provides benefits to employee performance and has a positive influence on employees to improve their performance so as to produce better quantity and quality in improving services.
Effect of leverage, company growth and operating cash flow on bond ratings with firm size as moderation Aditya, Yogga; Purwidianti, Wida; Tubastuvi, Naelati; Miftahuddin, Muchammad Agung
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2637

Abstract

This study aims to analyze the effect of leverage, company growth and operating cash flow on bond ratings with firm size as a moderating variable. The type of research used is quantitative. Applies data from financial sector companies listed on the Indonesian Stock Exchange. Data collection method using purposive sampling method. There are 18 company objects during the 2016-2021 period so that 108 samples were obtained. The data analysis method uses interaction analysis, namely moderation regression analysis with the using of SmartPLS 3. The results of this research show that leverage has a negative impact on bond ratings. Company growth and operating cash flow have no impact on bond ratings. Firm size has a positive impact on bond ratings. Firm size can moderate the relationship between leverage and bond ratings. Firm size cannot moderate the relationship between company growth and bond ratings. Firm size cannot moderate the relationship between operating cash flows and bond ratings.
Profitability As a Moderator: Assessing The Influence of Capital Structure, Investment Decision and Firm Size on Firm Value Tubastuvi, Naelati; Yuswandani, Arafah Esa; Fitriati, Azmi; Darmawan, Akhmad; Jaroenwanit, Pensri
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4044

Abstract

The purpose of this study is to determine whether capital structure, investment decisions, and firm size have an impact on firm value by examining profitability as a moderating factor. A quantitative methodology is used in this study. The population used in this study are companies listed on the Indonesia Stock Exchange through the website www.idx.co.id Jakarta Islamic Index 70 company in the 2019-2022 period. This study uses panel data regression model analysis. Within this research, STATA 17 version was used, also Breusch and Pagan Lagrangian is used to test the ordinary least square model versus random effect model regression. Meanwhile, Chow test is used to test ordinary least square model regression versus fixed effect model and Hausman test is used to find the most suitable panel data regression model between fixed effect model and random effect model. The results of this study indicate that capital structure affects firm value, investment decisions and firm size have no effect on firm value, profitability is able to moderate the effect of capital structure and investment decisions on firm value, while profitability is unable to moderate firm size on firm value.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Aditya, Yogga Aeni, Nurul Nur Afiani, Mirza Zulmi Afri Cahyani, Ikah Afrizal Zaki, Anas Aji , Mukhlis Prasetyo Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfalisyado Alfalisyado, Alfalisyado Ali, Abdulmalek Anak Agung Gede Sugianthara Ani Kusbandiyah Anindita, Kurniasih Setya Arini Hidayah Arini Hidayah, Arini Arofah, Rifka Utami Aryoko, Yudhistira Pradhipta Ayu Aradhea, Nissa Azafii, Azka Saputra Azzahara, Cantik Tiara Maharani Bagis, Fatmah Baligh Al Haj Basuki, Tri Wiyana Budi Santoso, Suryo Cahyani, Ikah Afri Damayanti, Dika Dheya Alhag Alsharabi Dinda Permatasari, Dinda Eko Hariyanto Erny Rachmawati Fahitaratih, Syafira Maistin Farah Almas Fadilah Fatma Pramesti, Ayunda Fatmah Bagis Fitriati, Azmi Gunawan Putri, Nadya Loverina Haq, Irdhiana Ilma Hari, Minti Haryanto, Totok Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Hidayanti, Febriana Ibarra, Venus C. Ifatunisa, Mutia Inayati, Nur Isna Islami, Adelia Wahyu Iwan Fakhruddin Jaroenwanit, Pensri Justiana Astuti, Herni Kamellia, Siti Kharismasyah, Alfato Yusnar Kusuma Dewi, Yonanda Roro Lestiana, Eli Luthfi Zamakhsyari Maulida Nurul Innayah Maulidina, Azizah Melda Anggraini Miftahuddin, Muchammad Agung Mohamed, Liban Isak Mudjiyanti, Rina Muhammad Javier Fausta Azaria Nurjanah, Anis Rofika Nurjannah, Afifah Zahroh Pandansari, Tiara Pramesti, Shasa Pramurindra, Rezky Pratama, Andika Canggah Pratami, Naturi Diah Purnadi Purnadi, Purnadi Rabbani, Agum Akbar Rahmah, Nunung Aini Rahmawati, Ika Yustina Rahmawati, Meyssy Trisa Ramadani, Arienda Gitty Ramadhan, Sukmadianto Tri Rania Nur Ainun Ratna Kartika Wati Rayhan, Ainun Putri Restu Frida Utami Rifka Utami Arofah Rina Mudjiyanti Rohmah, Aulia Nur Roslan, Nur Hafiza Salsabilla, Syaefa Intan Salvati, Adelia Sobrotul M.Si SE. Ilmiani Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih SURYO Budi Santoso Totok Haryanto Wahid, Dimas Lanang Rizky Wida Purwidianti Widhidanono, Hengky Widyaningtyas, Dian Widyastuti, Ani Nor Witasari, Rindi Wulan Ndatika, Utyea Wulan, Zani Nawang Yudhistira Pradhipta Aryoko Yuswandani, Arafah Esa Zahra, Hakimatuz