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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 Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Agregat: Jurnal Ekonomi dan Bisnis SENTRALISASI 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 Jurnal Ilmu Manajemen Advantage 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
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 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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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.
Does Company Size Moderation the Influence of Financial Performance and Good Corporate Governance Toward Islamic Social Reporting Disclosure? Tubastuvi, Naelati; Inayati, Nur Isna; Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.161-170

Abstract

This study aims to determine the influence of profitability, leverage, size of board commissioners, and size of Sharia supervisory board on Islamic social reporting disclosure with company size as a moderation variable in Sharia commercial banks for the 2017-2022 period. The sample was determined using the purposive sampling method. The analysis method used was moderated regression analysis (MRA). The tools used are SPSS. The results of the study partially show that profitability (ROE), leverage (DER), and size of board commissions (UDK) do not affect Islamic social reporting (ISR) disclosure.Meanwhile, the size of the Sharia Supervisory Board (UDPS) affects the disclosure of Islamic social reporting (ISR). Company Size (SIZE) is not able to moderate the influence of the variables of profitability (ROE), leverage (DER), and Size of board commissioners (UDK) on the variables of Islamic social reporting (ISR). Meanwhile, company size (SIZE) can moderate the influence of the Size of Sharia Board Commissioners (UDPS) on Islamic social reporting (ISR). Large banks will need more workers, including the Sharia Supervisory Board, so they can follow Sharia principles in carrying out their activities; the goal is to gain public trust to conduct transactions at Islamic commercial banks.
Prioritizing Islamic Financial Literacy for MSMEs in Indonesia Tubastuvi, Naelati; Rusydiana, Aam Slamet
Islamic Economics Methodology Vol. 3 No. 1 (2024): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v3i1.522

Abstract

Islamic financial literacy in Indonesia is still quite low, when compared to financial literacy in general. This study aims to determine the priority of Islamic financial literacy in MSMEs in Indonesia. The method used in this research is Delphi, with research data coming from interviews with academics, practitioners and regulators of finance and Islamic economics in general, totaling 11 respondents. The results of the analysis found that there are 14 variables of Islamic financial literacy problems of MSMEs in Indonesia, and all variables have been agreed upon by economic experts. From the results of the calculation using the Delphi method, there are 3 main priorities for Islamic financial literacy of MSMEs in Indonesia, namely increasing the involvement of MSMEs as agents of Shariah financial literacy, expanding MSME access to the Islamic Financial Institutions (IFIs) sector, and encouraging IFI to develop simple and affordable products.
Optimization of Islamic Bank Profitability: Overview of Capital, Liquidity, Operational Efficiency and Problem Financing Afri Cahyani, Ikah; Tubastuvi, Naelati
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.23218

Abstract

This research aims to look at the influence of capital, liquidity, operational efficiency and problematic financing on profitability. The sample selection used a purposive sampling method where the sample size was obtained from 13 sharia banks in Indonesia during the 2018-2022 period, by analyzing quarterly sharia banking financial reports. The analysis used in this research is multiple linear regression analysis using SPSS 25. The result show that partially operating expenses operating income (BOPO) have a negative and significant effect on return on asset (ROA), where Islamic banking needs to increase efficiency or reduse operational costs to increase profitability. then Capital Adequacy Ratio (CAR), financing to deposit ratio (FDR), and non performing financing (NPF) do not have a significant effect on ROA. It can be concluded that operational efficiency has an effect on profitability while capital, liquidity, and problematic financing have no effect on profitability.
Improving Employee Performance Through Competence, Communication, and Work Environment with Motivation as Mediation Nugroho, Bambang Haryo; Tubastuvi, Naelati; Purwidianti, Wida; Darmawan, Akhmad
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3727

Abstract

  This study uses work motivation as a mediator to look at how competence, communication, and the work environment affect employee performance. This study takes a quantitative method, distributing questionnaires with a Likert scale assessment as the primary means of gathering data. The study's population, which is made up of 609 workers from Islamic banks in Indonesia who work as relationship managers and customer service representatives, has a sample size of 254 respondents, which was calculated using the Slovin formula. Software called Smart PLS (Partial Least Square) was used to analyze the data. The conclusion that work atmosphere, competency, and communication all favorably affect motivation. Additional findings demonstrate that motivation, work environment, competency, and communication all favorably impact employee performance. Furthermore, the relationship between competence and employee performance cannot be mediated by motivation, but it can be mediated by the relationship between communication and the work environment on employee performance.
Analysis of Determinants of Employee Performance: A Case Study Basuki, Tri Wiyana; Sri Wahyuni; Tubastuvi, Naelati; Fitriati, Azmi
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.324

Abstract

 This study aims to analyze and find empirical evidence that leadership style, supervision, work discipline, motivation, bonuses, and incentives on employee performance. This type of research is quantitative research. The population in this study were all employees of PT. Green Lahat, totaling 114 people. The data used in this study is primary data. Methods of data collection are done by using a questionnaire. The analysis technique used is multiple linear regression analysis. The results showed that leadership style, supervision, work discipline, motivation, bonuses, and incentives had a positive effect on employee performance. PT. Green Lahat needs to improve leadership and supervisory styles so that work discipline and employee motivation increase so that employee performance will also increase. In addition, PT. Green Lahat should maintain a system of distribution of bonuses and incentives so that employees can further improve their performance.    
Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.14627

Abstract

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Fitriati, Azmi; Tubastuvi, Naelati; Mudjiyanti, Rina; Wahyuni, Sri; Ibarra, Venus C.
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21639

Abstract

Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.
Student Entrepreneurial Intention: Entrepreneurial Motivation and Individual Entrepreneurial Orientation as Mediation Melda Anggraini; Fatmah Bagis; Naelati Tubastuvi; Rifka Utami Arofah
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

Entrepreneurship is one of the important factors in economic growth in every country. Young generations, such as university students have become subjects in the growing entrepreneurship. studying the factors that influence their willingness to innovate and improve their competencies related to entrepreneurship. This study aims to empirically test a research model that investigates the impact of individual entrepreneurial orientation and entrepreneurship education on entrepreneurial intentions. The population in this study was 1793 and the samples used ware of 327 current business economics academic members from three most prestigious universities in Purwokerto, Indonesia, participated in study. Questionnaires were given directly, and sampling was carried out utilizing accidental approaches that satisfied necessary requirements. Partial Least Squares (PLS) is then used to examine gathered data. The results of the analysis show that hypotheses ne to six hypotheses studied have a positive influence on entrepreneurial intentions and the results of hypotheses seven to eleven state that entrepreneurial motivation and individual entrepreneurial orientation are able to mediate, it shows that with the support of these factors students will tend to have the intention to become entrepreneurs in the future. Keywords:Entrepreneurial Intentions, Individual Entrepreneurial Orientation, Entrenreneurship Education, Entrepreneurial Motivations.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Abidin, Gita Rosiliana Aditya, Yogga Aeni, Nurul Nur Afiani, Mirza Zulmi Afri Cahyani, Ikah Afrizal Zaki, Anas Aji , Mukhlis Prasetyo 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 Azaria, Muhammad Javier Fausta Azizah, Farinda Hauna Azzahara, Cantik Tiara Maharani Bagis, Fatmah Basuki, Tri Wiyana Budi Santoso, Suryo Cahyani, Ikah Afri Damayanti, Dika Dinda Permatasari, Dinda Eko Hariyanto Eko Haryanto Erny Rachmawati Fahitaratih, Syafira Maistin Farah Almas Fadilah Fatmah Bagis Fitriati, Azmi Gunawan Putri, Nadya Loverina Haliza, Vivi Dwi Haq, Irdhiana Ilma Hari, Minti Haryanto, Totok Hengky Widhiandono Herni Justiana Astuti Hidayanti, Febriana Ibarra, Venus C. Inayati, Nur Isna Islami, Adelia Wahyu Iwan Fakhruddin Jaroenwanit, Pensri Justiana Astuti, Herni Kharisma, Billy Widoera Kharismasyah, Alfato Yusnar Kusuma Dewi, Yonanda Roro Lestiana, Eli Mahmudah, Diana Maulida Nurul Innayah Maulidina, Azizah Melda Anggraini Miftahuddin, Muchammad Agung Mohamed, Liban Isak Mudjiyanti, Rina Nugroho, Bambang Haryo Nur Ainun, Rania Nurjanah, Anis Rofika Nurjannah, Afifah Zahroh Pandansari, Tiara Pramesti, Shasa Pratama, Andika Canggah Pratami, Naturi Diah Rabbani, Agum Akbar Rahmah, Nunung Aini Rahmawati, Ika Yustina Rahmawati, Meyssy Trisa Ramadani, Arienda Gitty Ramadhan, Sukmadianto Tri Ratna Kartika Wati Rayhan, Ainun Putri Restu Frida Utami Rezky Pramurindra Rifka Utami Arofah Rina Mudjiyanti Rohmah, Aulia Nur Salvati, Adelia Sobrotul M.Si SE. Ilmiani Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih SURYO Budi Santoso Totok Haryanto Wahid, Dimas Lanang Rizky Wiasih, Dina Retno Wida Purwidianti Widhidanono, Hengky Widyaningtyas, Dian Widyastuti, Ani Nor Witasari, Rindi Wulan Ndatika, Utyea Wulan, Zani Nawang Yudi Firmansyah, Difandika Yuswandani, Arafah Esa Zahra, Hakimatuz Zamakhsyari, Luthfi