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All Journal Jurnal Manajemen Bisnis Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) Jurnal Administrasi dan Manajemen JURNAL MANAJEMEN DAN BISNIS INDONESIA Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) BASKARA: Journal of Business and Entrepreneurship Community Empowerment Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Media Ekonomi Prosiding University Research Colloquium Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat Kalam
Naelati Tubastuvi
Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Arts Humanities 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 Medicine & Pharmacology Public Health Social Sciences Other

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The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022) Naturi Diah Pratami; Naelati Tubastuvi; Maulida Nurul Innayah; Yudhistira Pradhipta Aryoko
Journal of Finance and Business Digital Vol. 3 No. 1 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i1.8521

Abstract

This research aims to determine the influence of company size, share value, profitability, and financial leverage on income smoothing and the moderating role of GCG on the influence of company size, share value, profitability, and financial leverage on income smoothing. This research uses  quantitive method ,  purposive sampling, and logistic regression analysis with SPSS 20.  This research shows that profitability has a negative effect on income smoothing. company size, share value, and financial leverage do not affect incomes smoothing. GCG cannot moderate the influence of company size and share value on income smoothing. GCG can strengthen the influence of profitability and financial leverage on income smoothing.
Internal and External Factors that Influence Non-Performing Financing in Sharia Commercial Banks Kurniasih Setya Anindita; Naelati Tubastuvi; Wida Purwidianti; Alfato Yusnar Kharismasyah
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.7857

Abstract

Problematic financing is reflected in Non-Performing Financing (NPF) because NPF is a parameter that can determine whether there is risky financing in Islamic banking. This research aims to determine the impact of Capital Adequacy Ratio (CAR), Operating Expenses and Operating Income (BOPO), inflation, and Bank Indonesia (BI) rates on Non-Performing Financing (NPF) in Sharia Commercial Banks in Indonesia. The data in this research uses secondary data. The population used is Sharia Commercial Banks registered with the Financial Services Authority (FSA) in 2018-2022. The sample used is the published report for the 2018-2022 quarter I-IV period. The research results show that BOPO has a positive and significant impact on NPF. Meanwhile, CAR, inflation, and BI rates have no significant impact on NPF.
Perumusan Aktivitas Capacity Building bagi Perangkat Desa, Pengurus Badan Usaha Milik Desa dan Lembaga Kemasyarakatan Desa menuju Desa Mandiri Berkelanjutan Aman Suyadi; Erna Handayani; Naelati Tubastuvi
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 1 No. 3 (2022): Membangun Desa dan Kampung
Publisher : Prisani Cendekia

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Abstract

The purpose of this community service is to help Sambirata village formulate capacity building activities needed to improve village development performance. This activity was carried out in the form of holding a Focus Group Discussion (FGD) with all elements of the government and parties related to the development of the Sambirata village. The results of the FGD obtained a SWOT analysis of the government of Sambirata Village, Bumdes Sambirata, Youth Organizations in Sambirata Village, Tourism Awareness Group (Pokdarwis) in Sambirata Village and Joint Farmer Groups (Gapoktani) in Sambirata Village. The end result is a proposed activity for the Sambirata Village capacity building program that can be used as a guide for the preparation of the Sambirata village program
Pengelolaan Ekonomi Rumah Tangga Berbasi “ILM’ Tadbir Al Manzil ” Bagi Wirausaha Perempuan Naelati Tubastuvi; Ika Yustina Rahmawati; Sulistiyani Budiningsih
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 1 No. 3 (2022): Membangun Desa dan Kampung
Publisher : Prisani Cendekia

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Abstract

The purpose of Science and Technology for the Community is expected that members of the Aisyiyah Banyumas Regional Leadership will be able to become agents of change for women or housewives around them, by applying the concept of household economic management based on Ilm' Tadbir Al Manzil. From these insights, it is expected to be able to provide benefits and contributions to the management of family finances / assets so that assets are divided into short-, medium and long-term needs, especially to learn to invest, besides that savings measures can also be done by being disciplined in budget priorities to avoid debt bondage
Pengaruh Brand Awareness, Asosiasi Merek, Persepsi Kualitas dan Persepsi Harga Terhadap Keputusan Pembelian Kosmetik Wardah.: - Farah Almas Fadilah; Arini Hidayah; Naelati Tubastuvi; Totok Haryanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2990

Abstract

This research aims to investigate the impact of Brand Awareness, Brand Association, Perceived Quality and Perceived Price on Wardah cosmetic purchasing decisions among the general public in Purwokerto, using non-probability sampling techniques and involving 124 respondents.  The research variables include four independent variables, namely the influence of Brand Awareness, Brand Association, Perceived Quality, Perceived Price Qualityice one dependent variable, namely purchasing decisions.  The method used in this research is quantitative research and distributing questionnaires to representative respondents, namely respondents who have used Wardah products and live in Purwokerto.  This questionnaire technique uses a Likert scale and distributes the questionnaire online via Google Form.  Because the population in this study is unknown.  In this research, determining the sample size refers to Roscoe's research.  The research method used is multiple linear regression analysis, with data processing carried out using IBM SPSS 26 Statistics. The research results show that Brand Awareness and Perceived Price have a positive influence on purchasing decisions, while Brand Association and Perceived Price have a negative influence on purchasing decisions.
Pengaruh Modal Sendiri, Total Aset, Volume Usaha, Jumlah Anggota dan Modal Luar terhadap Sisa Hasil Usaha Koperasi Simpan Pinjam Andika Canggah Pratama; Naelati Tubastuvi; Ika Yustina Rahmawati; Alfato Yusnar Kharismasyah
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1695

Abstract

This research aims to determine the influence of own capital, total assets, business volume, members and outside capital on the remaining business results in Savings and Loans Cooperatives. Sampling in this research used a purposive sampling method by analyzing 32 cooperatives from 83 Savings and Loans Cooperatives in Banyumas Regency from 2019-2022. Data analysis was carried out using the multiple linear regression method. The results of this research show that the variables of own capital, business volume, have a positive and significant effect on the remaining business results, while the variables total assets, members, external capital do not have a significant effect on the remaining business results. The research results showethat own capital is a variable that has a relatively large influence on the remaining business results, so it is best for savings and loan cooperatives to maintain the condition of their own capital structure, and try to develop their members so that members increase the amount of principal savings and mandatory savings, so that they can increase their own capital.
Peran Literasi Keuangan Sebagai Mediasi Pada Variabel Financial Technology Dan Karakteristik UMKM Terhadap Keberlanjutan UMKM Dian Papulasih; Wida Purwidianti; Naelati Tubastuvi; Restu Frida Utami
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 1 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i1.3621

Abstract

Penelitian ini dilaksanakan dengan tujuan untuk menganalis pengaruh Financial Technology (fintech)  dan Karakteristik UMKM terhadap Keberlanjutan UMKM dengan Literasi Keuangan sebagai Variabel Mediasi. Metode yang digunakan adalah pendekatan kuantitatif. Penelitian ini menggunakan data primer. Pengambilan data dilakukan dengan membagikan kuisioner kepada pemilik UMKM di Kabupaten Cilacap. Metode Convinience Sampling diaplikasikan sebagai teknik pengambilan sampel dengan dengan total sampel yaitu 110 populasi. Kemudian, data responden tersebut diolah menggunakan PLS (Partial Least Squares). Peneliti menggunakan metode analisis data dengan teknik PLS pada software SmartPLS. Hal pertama yang dilakukan dalam mengolah data yaitu pengujian outer model, dilanjutkan dengan pengujian model kalayakan dari model penelitian dan diakhiri dengan pengujian hipotesis. Hasil penelitian menunjukkan bahwa financial technology berpengaruh signifikan terhadap literasi keuangan, karakteristik UMKM berpengaruh signifikan terhadap literasi keuangan, financial technology tidak berpengaruh signifikan terhadap keberlanjutan UMKM, literasi keuangan berpengaruh terhadap keberlanjutan UMKM, serta literasi keuangan mampu memediasi antara financial technology dan karakteristik UMKM terhadap keberlanjutan UMKM. Oleh karena itu, dengan adanya penggunaan fintech yang optimal, pengenalan karakteristik UMKM yang baik, serta pengetahuan mengenai keuangan yang tinggi akan berpengaruh terhadap keberlanjutan UMKM khususnya pada UMKM di Kabupaten Cilacap.
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Azmi Fitriati; Naelati Tubastuvi; Rina Mudjiyanti; Sri Wahyuni; Venus C. Ibarra
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.
Co-Authors Akhmad Darmawan Alfalisyado Alfalisyado Alfato Yusnar Kharismasyah Alfato Yusnar Kharismasyah Aman Suyadi Andika Canggah Pratama Arafah Esa Yuswandani Arienda Gitty Ramadani Arini Hidayah, Arini Aulia Nur Rohmah Azmi Fitriati Azmi Fitriati Cantik Tiara Maharani Azzahara Dian Papulasih Dika Damayanti Dwi Winarni Dyandra Viorica Ivonilenia Erna Handayani Erny Rachmawati Farah Almas Fadilah Fatmah Bagis Febriana Hidayanti Hengky Widhiandono Herdina Indah Utami Hermin Endratno Ika Yustina Rahmawati Ika Yustina Rahmawati Kurniasih Setya Anindita Mastur Mujib Ikhsani Maulida Nurul Innayah Muhamad Riki Muhammad Arfani Zaidan Naturi Diah Pratami Novi Crisnandani Pratama, Bima Cinintya Purnadi Purnadi Restu Frida Utami Rhis Ogie Dewandaru Rina Mudjiyanti Rizka Septiana Putri Sri Wahyuni Sulistiyani Budiningsih Syaefa Intan Salsabilla Tiara Pandansari Timbang Apit Afifah Totok Haryanto Venus C. Ibarra Wida Purwidianti Yudhistira Pradhipta Aryoko