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Faktor-Faktor yang Memengaruhi Penerapan Payback Period sebagai Teknik Penganggaran Modal pada UMKM di Kota Bogor Annisa Fathia Nurfitriani; Rindah Febriana Suryawati
Jurnal Manajemen dan Organisasi Vol. 8 No. 2 (2017): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.838 KB) | DOI: 10.29244/jmo.v8i2.19487

Abstract

Micro, Small, and Medium Entreprises (MSMEs) are found to still have weak management and internal control system (Campbell and Hartcher 2013). The weak management system among others is in terms of decision-making related to the purchase of fixed assets in th business (Hidayah dan Ningsih 2015). So, MSMEs are difficult to apply capital budgeting techniques, including the simplest techniques which is payback period (Hasan 2013). The purpose of this study are to analyze the application of payback period as capital budgeting techniques in Bogor City MSMEs and to analyze factors that affecting it. Data analysis used in this research is logistic regression analysis. The result of this research shows that factors affecting the implementation of payback period in Bogor City MSMEs are small and medium business size, food and beverage business sector, and owner’s education level above high school, while business ownership, education level equal to high school, and trade business sector doesn’t affecting the implementation of payback period in Bogor City MSMEs.
The Impact of Peer-to-Peer (P2P) Lending on Business Development of Small and Medium-Sized Enterprises Duhita Paramaramya Putri Nurdana; Rindah Febriana Suryawati
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.31540

Abstract

The problem faced by most micro-entrepreneurs in Indonesia is financing business. Peer-to-peer (P2P) lending is a non-bank financial institution that can be an alternative source of financing because of the requirements and easy application usage. This study aims to analyze the impact of peer-to-peer lending on business expenses, business turnover, total employment, total sales of products, and profits before and after obtaining a peer-to-peer lending loan and analyze factors affecting the increase in business turnover after getting a loan through peer-to-peer lending. The methods used in this study include the descriptive analysis method, paired t-test, and ordinary least square (OLS). The paired t-test results indicate that there is a significant difference between business expenses, business turnover, the amount of labor, the number of product sales, and profit before and after obtaining a peer-to-peer lending loan. The result of analysis with the OLS method shows that the length of business and expenditure of the business has a significant effect on the development of respondents' business turnover.
Pengaruh Literasi Keuangan dan Green Perceived Risk terhadap Keputusan Investasi Milenial Jawa Barat Manggala Putra Halim; Rindang Matoati; Eka Dasra Viana; Rindah Febriana Suryawati
Jurnal Manajemen dan Organisasi Vol. 13 No. 2 (2022): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v13i2.31716

Abstract

An increasing number of young investors have an important role in supporting the economy. However, increasing the number of investors does not mean much if the investment decisions made are not right, so it needs to be supported by an understanding of good finance. Stocks offer opportunities to get a higher return, with a higher risk as well. Stocks have varying levels of risk, such as companies that carry out sustainable business practices will differ from companies that do not, so perceived risk can influence investor’s investment decisions. Therefore, this study aims to identify the effect of financial literacy and green perceived risk on millennial generation investment decisions on the SRI-KEHATI stock index. Data analysis used descriptive analysis and PLS Structural Equation Modeling (SEM) analysis. The results showed there was a significant positive influence of financial literacy to investment decisions, which means that the better the literacy the better the decision. Green perceived risk has a significant negative effect on investment decisions, which means the greater the risk of environmental damage, the less likely it to invest in the SRI-KEHATI stock index.
The Effect of Electronic Payment Instruments on the Lifestyle of the Millennials in the Jabodetabek Septina Puspitasari; Rindah Febriana Suryawati; Izmi Dwira Eriani
TIJAB (The International Journal of Applied Business) Vol. 7 No. 1 (2023): APRIL 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I1.2023.44342

Abstract

Background: Electronic payment instrument provides easier medium of daily transaction among millennial. The ease of use of electronic payment leads to a need to investigate whether it has an impact on millennial generation lifestyle. Objective: This study aims to analyze the effect of using electronic payment instruments on millennial lifestyles. Method: Survey questionnaires were distribute in this study and resulted in 191 questionnaires to be analyzed using Structural Equation Modelling. Results: The results showed that there are positive and significant effect of convenience on activities, interests, and opinions, usefulness on activities and ideas, and the development of usage attitudes on claims and statements. Meanwhile, efficacy's effect on interest and usage attitude's impact on activities has a positive but not significant effect. Conclusion: Three manifest variables: perceived ease of use, perceived usefulness, and attitude toward using, are factors that affect the use of electronic payment instruments. The electronic payment use was also proves as millennial lifestyle. Further, factors affecting millennial activity of using such payment method are: perceived ease of use and perceived usefulness. While factors affecting millennial interest to use such payment method are attention toward using and perceived ease of use. Factors affecting millennial opinion of using such payment method are perceived ease of use, attention toward using, and perceived ease of use. This research implies that the development of electronic payment instruments should consider and improve the security, backup systems and database recovery to support the activity and interest of using electronic payment instruments. Keywords: electronic payment; lifestyle; millennial; sem; technology acceptance model
FINANCIAL AND DIGITAL MARKETING LITERACY TRAINING TO INCREASE ENTREPRENEURSHIP INTENTION IN MALANG KNITTING COMMUNITY: PELATIHAN LITERASI KEUANGAN DAN DIGITAL MARKETING UNTUK MENINGKATKAN MINAT WIRAUSAHA PADA KOMUNITAS RAJUT MALANG Ajeng Rachma Pertiwi; Rindah Febriana Suryawati; Ditya Permatasari; Elsha Sophia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 6 No. 2 (2024): DECEMBER 2024
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V6.I2.2024.98-104

Abstract

Background: Malang Knitting Community (KRM) is a community of knitting women in Malang City, Indonesia which is facing a problem of a lack of financial literacy, especially regarding how to prepare financial statements and digital marketing of each community member. Objective: This activity aims to provide financial literacy and digital marketing training for KRM members to increase interest in starting a business. Method: This community service provided in-class offline training on the topics of financial literacy and digital marketing and followed by coaching in preparing financial reports. The impact evaluation was conducted through discussions with KRM members regarding the success of the program. Results: After training and coaching, the number of respondents interested in starting a business increased from 30% to 100% and they understood and were able to prepare a simple financial statement. Conclusion: The training and coaching activities on the topics of financial literacy and digital marketing provide positive benefits to KRM members. Similar activities are still very relevant to be carried out in various communities.
Application “halal path” with learning features, assistance for MSMEs in halal certification process with the use of IoT systems Adlyn, Nathania; Waworuntu, Charlotte Corinthians; Suryawati, Rindah Febriana
Halal Studies and Society Vol. 1 No. 3 (2024): September 2024
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/hass.1.3.25-27

Abstract

Muslim population in Indonesia is approximately 229.62 million, accounting for 87.2% of the country’s total population. With this large Muslim demographic, there is a growing need for Halal-certified food sources that are safe for consumption. However, many MSMEs (Micro, Small, and Medium Enterprises) in the country face significant challenges in obtaining Halal certification due to various factors. These include geographical barriers, expensive certification processes, limited understanding of online services, and public perceptions that Halal certification is unnecessary for MSMEs. To address the challenges, changes have been made to Indonesian Halal Certification System, particularly the introduction of regular and self declare programs. Therefore, this study aims to develop Halal Path application to support the self declare program for eligible MSMEs and enhance the economy, reputation, and cultural globalization of Indonesia. This initiative seeks to create safe and comfortable conditions for Muslims and improve food safety and quality. The study procedures were carried out using an academic literature review focusing on legal frameworks and Halal certification processes, which integrate Internet of Things (IoT) to streamline Halal supply chain management in industrial and agricultural contexts. The proposed Halal Path comprised 6 stages, namely educational videos on Halal system in Indonesia, video tutorials for obtaining business identification numbers (NIB), instructions for applying for Halal certification under both regular and self declare programs, Halal Assurance System (HAS) training, internal audits, and monitoring. In addition, the application “Halal Path” included a supplier information feature using IoT to help MSMEs obtain safe and Halal raw materials effectively.
Accounting Treatment of Coffee as Bearer Plant Asset at Perumda Perkebunan Kahyangan Jember Suteja, Diana; Febriana Suryawati, Rindah; Soetedjo, Soegeng; Yuniarti, Anny; Sauri, Sofyan; Puspitasari, Leny
Jurnal Manajemen dan Organisasi Vol. 15 No. 4 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jmo.v15i4.52261

Abstract

This study explores the accounting treatment of coffee plant as a bearer plant asset at Perumda Perkebunan Kahyangan Jember, a local state-owned enterprise in East Java Province Indonesia. As the agricultural sector plays a crucial role in Indonesia's economy, the proper classification, recognition, measurement, and disclosures of coffee plant as bearer plants are critical for financial transparency and effective management. This study examines how relevant Indonesian Financial Accounting Standards (i.e. PSAK 16 Revision 2011 on Fixed Assets, PSAK 69 on Agriculture, PSAK 14 on Inventory, and PSAK 48 on Impairment of Assets) and International Financial Reporting Standard (i.e. IAS 41) applied in the financial reporting of coffee as a bearer plant at Perumda Perkebunan Kahyangan Jember. Using a qualitative research method with the case study approach, this study provides empirical evidence on how the implementation of such accounting standards, and the obstacle faced by the company presented based on the perspective of recognition, measurement, and disclosure relevant to coffee plant.
A Review of Taxation Aspect of Cash Poolings Based on Indonesian Regulations Yanurwenda, Benny Oktis; Suryawati, Rindah Febriana
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 2 (2025): April: Harnessing Data, Enhancing Compliance, and Empowering Policy
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i2.529

Abstract

Cash poolings are typically formed by companies in a single business group. Therefore, most of the transactions are affiliated transactions that must meet the Arm’s Length Principles. This study reviews the implementation of the Arm’s Length Principles in cash poolings. This research utilized a qualitative approach by reviewing elements of cash pooling transactions with Indonesia’s regulations and best practices in transfer pricing. The study concluded that implementing transfer pricing regulations in cash pooling arrangements would depend on the role of the leader. Based on the role of the leader, affiliated transactions in cash pooling are payment of loan interest and payment of interest on deposits in the scheme of the leader as an in-house bank and payment of fees in the scheme of the leader as a service provider. The transactions then need to be examined for compliance with the Arm’s Length Principles, including evaluating price indicators and selecting the tested party of each transaction.