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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ilmu Manajemen (JIM) IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Indonesian Journal of Business and Entrepreneurship (IJBE) Local Wisdom : Jurnal Ilmiah Kajian Kearifan Lokal Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal EMT KITA Jurnal Manajemen STIE Muhammadiyah Palopo MANAJERIAL JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business Management and Economics Journal (MEC-J) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS EQIEN - JURNAL EKONOMI DAN BISNIS JURISMA: Jurnal Riset Bisnis & Manajemen Jambura Equilibrium Journal Jurnal Samudra Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Pendidikan Edutama Procuratio : Jurnal Ilmiah Manajemen EkBis: Jurnal Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Revenue: Jurnal Manajemen Bisnis Islam EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Fokus Manajemen Bisnis Jurnal Ecogen Journal of Management and Entrepreneurship Research Jurnal Manajemen dan Inovasi (MANOVA) Indonesian Journal of Islamic Economics and Business Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Journal of Finance and Islamic Banking KIC Jurnal Manajemen Bisnis Digital Terkini Ecobankers : Journal of Economy and Banking Jurnal Ekonomi dan Bisnis Jurnal Simki Economic Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Maretha Ika Prajawati
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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 Social Sciences Other

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Anteseden Perilaku Ketidakpatuhan Pajak pada Usaha Mikro, Kecil dan Menengah Aisyah, Esy Nur; Prajawati, Maretha Ika
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 9 No 1 (2024): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v9i1.21254

Abstract

Research aim: This study scrutinizes tax non-compliance by integrating new variables from social and economic approaches such as geopolitics, tax service quality, public governance quality, tax system rate, and penalties. Design/Methode/Approach: This research uses an explanatory research approach on 175 MSMEs in the food and beverage sector in Batu City. Moreover, using a census sampling technique. Research Finding: The study's findings indicate that geopolitics, tax service quality, public governance quality, tax system rate, and penalties significantly influence tax non-compliance among MSMEs. Theoretical contribution/Originality: As a contribution to tax knowledge, this research includes new variables in the tax non-compliance model which include social variables and psychological theory. Practitioner/Policy implication: This research can be utilized to enhance the performance of government institutions and departments. The government, as well as tax authorities, can benefit from this research in developing solutions needed to eliminate or minimize the problem of tax non-compliance. Research limitation: This research only focuses on MSMEs in the food and beverage sector in Batu City.
How Taxes and Inflation Will Affect Economic Growth in ASEAN Emerging Markets Ika Prajawati, Maretha; Eliza Syahda, Putri; S, Basir
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.7107

Abstract

Research aim : The objective of this research is to examine the impact of tax revenue and inflation on the economic development of ASEAN emerging market nations from 2010 to 2023 Design/Methode/Approach : The analysis utilizes yearly secondary data acquired from diverse sources, including the World Bank, CEIC, and IMF. The chosen analytical technique is panel data regression, specifically the Random Effect Model (REM) approach, which was selected based on the Chow, Hausman, and Breusch-Pagan statistical tests. Research Finding : The research findings suggest that tax income has a detrimental and statistically significant impact on economic development. The findings suggest that fiscal and monetary policies have distinct effects on the economic development of ASEAN developing nations. Considerable tax revenue has the capacity to impede economic development, but modest inflation may stimulate economic growth Theoretical contribution/Originality :These findings enhance our knowledge of how macroeconomic factors affect economic growth in the ASEAN area. Practitionel/Policy implication : The significance of government action in controlling economic growth through taxation and inflation is supported by this study. Macroeconomic uncertainty may result in lower tax collection. This includes uncertainty about spending, investing, and saving. Economic activity is subsequently impacted, necessitating careful analysis. In order to lessen the detrimental effects on economic growth, particularly those on tax revenue and inflation, lessons learned from this study can be used to future financial crises and economic shocks. Research limitation : Due to inadequate data collection, this analysis eliminates the tax structure and is limited to looking at the tax revenue ratio. Future studies must clarify the tax systems of ASEAN countries in order to identify which taxes have a positive impact on economic growth and which have a negative one.
ENTREPRENEURIAL ORIENTATION TOWARDS BUSINESS PERFORMANCE THROUGH BUSINESS STRATEGY WITH ENVIRONMENTAL DYNAMICS AND GOVERNMENT POLICY AS MODERATING VARIABLES Prajawati, Maretha Ika; Aisyah, Esy Nur; Yuliati, Yuliati; Al Idrus, Salim
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 14 No. 2 (2025): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v14i2.89859

Abstract

This study aims to examine the influence of entrepreneurial orientation on business strategy and organizational performance among halal small and medium enterprises (SMEs) in Malang City. It further investigates the mediating role of business strategy and the moderating effects of environmental dynamics and government policies. Using a quantitative research design, data were collected from halal SMEs in the food and beverage sector through a non-probability (accidental) sampling technique. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) was employed to test the proposed hypotheses. The findings reveal that entrepreneurial orientation significantly affects both business strategy and firm performance. Business strategy mediates the relationship between entrepreneurial orientation and performance, while environmental dynamics do not significantly moderate the effect of strategy on performance. However, government policies strengthen the influence of entrepreneurial orientation on the performance of halal enterprises. The results highlight that a strong entrepreneurial mindset, supported by conducive government policies, can enhance the productivity and competitiveness of halal SMEs operating in creative economy sectors. JEL: H2, M2, M5.
The Effect of Profitability, Capital Structure, and Total Asset Turnover on Company Value with Dividends as a Moderating Variable Talitha Azka Zafarini; Maretha Ika Prajawati
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1532

Abstract

With dividend policy acting as a moderating variable, this study attempts to examine the effects of profitability, capital structure, and total asset turnover on firm value. The study employs an associative research design and a quantitative methodology. 310 businesses from the consumer staples, industrial, and materials industries that were listed on the Indonesian Stock Exchange between 2020 and 2024 make up the population. 39 businesses satisfied the research criteria based on a selective sampling selection, and following data cleaning with case diagnostics, 192 observations were obtained. The Statistical Package for the Social Sciences (SPSS) was used to examine secondary data that was taken from the yearly financial statements of businesses. The following metrics are used to quantify: return on assets, debt to equity ratio, total asset turnover, Tobins Q, and dividend payout ratio. The findings indicate that business value is significantly impacted by profitability, capital structure, and total asset turnover. Additionally, the relationship between profitability and company value can be moderated by dividend policy, but the impact of capital structure and total asset turnover on firm value cannot be moderated. These results suggest that while dividend policy has a selective moderating effect, financial performance is a significant factor in raising firm value.
PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2019-2021. Rosyada, Fina; Ika Prajawati, Maretha
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1199

Abstract

This study aims to ascertain how firm value is affected by GCG, CSR, and financial performance.With the increasing interest of investors in the company's shares, this study's findings are anticipated to benefit the business.Telecommunications companies that have been registered on the IDX for the 2019-2021 period make up the population used in this study.A sample of six businesses that meet a number of predetermined criteria is used in this study.The data are processed using SmartPLS 3 software, which includes an analysis of the validity test and a reliability test using an inner model.According to the findings of this study, firm value is negatively impacted by GCG and financial performance, whereas firm value is positively impacted by the CSR variable.
WORKING CAPITAL EFFICIENCY AND ICT STRATEGY TOWARDS SME'S SUCCESS POST PANDEMIC Misbahul Munir; Maretha Ika Prajawati; Basir S
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5712

Abstract

Efisiensi atas sumber daya berkaitan erat dengan pengelolaan modal kerja perusahaan. UKM harus mampu melakukan pengembangan dalam kegiatan operasional sehari-harinya, yang dikombinasikan dengan pengalaman kerja mereka untuk mendukung pemenuhan tujuan dan sasaran yang telah ditetapkan dalam perencanaannya dimana penggunaan TIK menjadi prioritas untuk dapat bertahan. Penelitian ini bertujuan untuk mengidentifikasi strategi efisiensi modal kerja yang diperlukan untuk merespon dampak pandemi yang sedang berlangsung terhadap UKM di Kota Batu dengan mengimplementasikan TIK untuk meningkatkan kinerjanya. Penelitian ini dilakukan dengan menggunakan pendekatan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 100 orang responden UMKM di Kota Batu. Penelitian ini menghasilkan beberapa kesimpulan antara lain cash management berpengaruh secara signifikan dan positif terhadap continuance intention. Receivable management, inventory management berpengaruh secara signifikan dan positif terhadap kesuksesan UMKM. Implementasi ICT terbukti mampu memperkuat hubungan antara receivable management terhadap kesuksesan UMKM serta implememtasi ICT yang terbukti mampu memperkuat hubungan inventory management terhadap kesuksesan UMKM.
Examining Profitability as a Mediating Factor in the Relationship Between Capital Structure, Liquidity, and Sales Growth on Firm Value Novita Ramadhanfi Maulani; Fitriyah Fitriyah; Maretha Ika Prajawati
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 19 No. 1 (2025): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/t369pe16

Abstract

The objective of this study is to analyze and assess the role of profitability as an intervening variable in the connection between capital structure, liquidity, and sales growth on the firm value.  This research uses a purposive sampling methodology to choose a sample of 13 companies within the healthcare sector. The analysis is executed through path analysis employing the EViews version 12 application. Research findings, shows that capital structure does not influence profitability, while liquidity and sales growth indeed influence profitability. Capital structure, liquidity, and sales growth do not affect firm value, but profitability does. Additionally, profitability does not serve as an intermediary in the connection between capital structure, liquidity, and sales growth in affecting firm value. This research provides a theoretical contribution by examining how profitability acts as an intermediary variable within the framework of the connection between capital structure, liquidity, and the role of sales growth in affecting the firm value in the healthcare sector during the period 2020-2023. This provides a new understanding of the specific internal financial mechanisms in the healthcare sector, especially in pandemic-affected conditions, which have not been studied in depth in the financial literature.
PENGARUH DIGITAL PAYMENT DAN FINANCIAL LITERACY TERHADAP FINANCIAL MANAGEMENT Muhammad Khanif Mustafid; Maretha Ika Prajawati
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 2 (2026): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i2.7619

Abstract

The development of digital payment technology encourages students to make transactions more practically, but this convenience is not always accompanied by adequate financial management skills. This study aims to analyze the influence of digital payment and financial literacy on the financial management behavior of students in the Management Study Program at UIN Maulana Malik Ibrahim Malang class of 2022.The study employs a descriptive quantitative approach using purposive sampling, involving 72 respondents who actively use digital payments. Data analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that digital payments do not have a significant effect on financial management behavior (sig. 0.381 > 0.05), while financial literacy has a positive and significant effect (sig. < 0.001). The coefficient of determination (R²) value of 0.554 indicates that the two independent variables are able to explain 55.4% of the variation in students' financial management behavior. These findings confirm that even though the use of digital payment services is quite widespread, healthy financial behavior is more influenced by an individual's level of financial understanding. Therefore, improving financial literacy is a crucial aspect in encouraging wiser financial management behavior amid the increasing ease of access to digital payment services.
Financial literacy as moderation between overconfidence, loss aversion, fear of missing out, and investment decision Putri Kumalasari; Maretha Ika Prajawati
Jurnal Fokus Manajemen Bisnis Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v15i2.13401

Abstract

In recent years, a surge of young investor in Indoensia has been observed, many of whom rely on peer influence, and limited financial knowledge to make investment decisions. However, this enthusiasm is often not accompanied by adequate financial literacy, making young investors more susceptible to pshychological biases such as overconfidence, loss aversion and fear of missing out. This study examines how overconfidence, loss aversion, and fear of missing out  on the investment decisions of generation Z in Malang City, Indonesia with financial literacy assessed as a moderating variable. In light of the increasing involvement of young investors in Indonesia, this study emphasizes the psychological factors influencing investment behavior. Data were collected through a survey of 96 stock investors, using quantitative methods with purposive sampling, with SPSS version 26 as the statistical tool for data analysis, and with moderated regression analysis used for analysis. The results indicate that although fear of missing out does not have a positive impact on investment decisions, excessive confidence and loss aversion do have a positive impact on investment decisions. The results also show that financial literacy cannot moderate overconfidence, loss aversion, and fear of missing out. This study is interesting because it examines how behavioral biases, financial literacy, and investing behavior interact with Indonesia's generation Z using the theory of planned behavior  paradigm. By integrating behavioral finance concepts with emotional considerations, the study offers novel insights into young investors' decision processes. Nevertheless, the findings are constrained to generation Z investors in Malang City, Indonesia, limiting the generalizability to broader populations.
MELATIH KEMAMPUAN MOTORIK HALUS MELALUI PERMAINAN BALOK PADA ANAK USIA DINI Basir. S; Maretha Ika Prajawati; Ahmad Khusaini
Jurnal Edukasi Pengabdian Masyarakat Vol 5 No 3 (2026): JULI 2026
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v5i3.9865

Abstract

Masa usia dini merupakan periode yang sangat berharga dalam kehidupan anak. Keterampilan motorik mereka harus ditingkatkan. Perkembangan gerak menggunakan otot-otot kecil yang dikombinasikan dengan bagian tubuh tertentu, terutama tangan dan mata, dikenal sebagai keterampilan motorik halus. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan keterampilan motorik halus anak melalui permainan balok.Kegiatan ini berlangsung di AHA KIDS Learning Center, Kota Batu. Hasil penelitian ini menunjukkan bahwa bermain memberikan kesenangan dan banyak manfaat bagi anak, salah satunya adalah mengembangkan keterampilan motorik mereka. Penggunaan balok bangunan edukatif dapat mendorong anak untuk aktif, kreatif, dan mandiri. Balok bangunan mengutamakan kreativitas pada anak, karena mereka dapat bereksplorasi sesuai kemampuan mereka dan menuangkan ide-ide mereka menggunakan balok untuk membuat struktur. Lebih lanjut, kemandirian anak pun terbina.
Co-Authors Abdullah Afif Abdullah Afif Adhawiyah, Robiatul Agus Indiyanto Agustine, Siti Revina Ahmad Khusaini Amaliatul Khasanah Ana Maghfirah Badrus Sholeh Bagaskara, Doni Yusuf Basir S Basir S Basir S Basir S. Basir. S Bumulo, Frahmawati Burhani, Ahmad Furqon Choirul Rozi Damayanti, Alvina Devika, Ferdiya Devika, Ferdiya Didik Wahyudi Doni Yusuf Bagaskara Doni Yusuf Bagaskara Dwi Susanti Dzakirah, Nadiva Eko Suprayitno Eliza Syahda, Putri Esy Nur Aisyah Esy Nur Aisyah Fani Firmansyah Fani Firmansyah Febi Suprobo Fina Rosyada Firdian, Rieza Fitriyah Fitriyah Fitriyah, Fitriyah Hafidz Insanu Izza Al-Maris Hana Rosita Nury Hidayat, Narulita Alfiah Nurrizky Hulaila, Aini Idhofi Khusna Baihaqqi Indah Yuliana Kharisma Salsabila Lambertus P Wairisal Laylatul Fauziyah Lestari, Nimas Dewi Liana Nurul Afifah Lutfiatul Inayah Maghfirah, Ana Mahbubah, Aisy Nafisatul Maulidya Al Afshana, Dida Mayasari, Nur Aulia Keysha Mega Noerman Ningtyas Misbahul Munir Misbahul Munir Mochamad Riski Fajar Kurniawan Muhammad Khanif Mustafid Muis, Ikhza Syafa Musyaffik Rifqi Ahmada Nadira Hujahturrohmah Al Khanza Nashih, Muhammad Natasya Puspitarini Nia Zairotul Ma&#039;rifah Niam, Siti Khozinatun Ningtyas, Mega Novita Ramadhanfi Maulani Pratiwi, Novita Rahayu Pribadi, Dandi Tegas Prista, Alexchandra Nurfadila Puji Endah Purnamasari Putri Kumalasari Putri Setia Septaviani Putri, Afifah Rahmawati Sugondo Eka Qanita, Ariza Risalatul Mu’awanah Rizka Nur Adila Maulida Rohmadi Rohmadi Rohmadi Rohmadi Rohmadi Romi Maulid Azhari Rossya fina Rohmaturrohmania Rosyada, Fina S, Basir S, Basir Sagena, Basir Sahrian Putra*, Muhammad Rafli Salim Al Idrus Setiani Setiani Setiani, Setiani Setya Pradhana, Moch Aldi Slamet . Suryaningtiyas Surya Pratiwi Suyuti, Mufit Talitha Azka Zafarini Tiara Ika Yuliana Wahyu Febri Ramadhan Sudirman Yuliati - Yusuf, Mirna Zafarini, Talitha Azka