Articles
<![CDATA[Peran divisi internal control pada lembaga keuangan mikro syariah ]]>
<![CDATA[Kholilah Kholilah]]>;
<![CDATA[Kurniawati Meylianingrum]]>;
<![CDATA[Mega Noerman Ningtyas]]>;
<![CDATA[Tiara Juliana Jaya]]>;
<![CDATA[Lutfi Ardhani]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.17977/um004v7i22020p155
<![CDATA[This research is based on the rapid development of Sharia microfinance institutions that are not balanced with the professionalism of its management. The purpose of this research is to dig deeper into internal control conditions on Sharia microfinance institutions, to achieve these goals of research using qualitative methods with case study approaches. The data collection process is conducted through interviews, internal control report data collection, and FGD. The informant is the division of internal control and Operations manager at BMT X. The results showed that there are two business risks of Sharia microfinance institutions that are internal risks and external risks. The internal risks faced by Sharia microfinance institutions are human resources, institutional, and systems. External risks originating from outside the conditions of the Sharia microfinance institutions are financial technology developments and the level of outcomes that affect the capital of sharia financial institutions. Both of these risks can be minimized by optimizing internal control so that the trust to sharia microfinance institutions increases. The increased trust of stakeholders was able to restore the role of Sharia microfinance institutions as the spearhead of the lower-class community economy.]]>
<![CDATA[Materialism, Financial Literacy, and Online Impulsive Buying: A Study on the Post Millennial Generation in a Pandemic Period ]]>
<![CDATA[Mega Noerman Ningtyas]]>;
<![CDATA[Amelindha Vania]]>
<![CDATA[ Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 15 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20473/jmtt.v15i1.33774
<![CDATA[Objective: The research aims to ascertain the influence and examine the function of materialism (centrality, success, and pleasure) on impulsive online purchasing using financial literacy as a moderating factor. Design/Methods/Approach: The quantitative study uses the SEM analysis technique with the assistance of the SmartPLS 3.6 software. This research uses a purposive sampling strategy to choose 415 individuals. Sample criteria: 1) Minimum age of 17 years and maximum age of 25 years; 2) Online transaction including an impulsive buy. Google form is used to get the data. Findings: The findings indicated that materialism and impulsive online buying have a positive and substantial impact. The association between financial literacy and materialism could not be moderated. The association between financial literacy and impulsive online buying is nonexistent. However, the relationship between central, happiness, and success on materialism is significant. Originality: Materialism and financial literacy work together to impact impulsive internet purchase choices. During the pandemic, it was found that Malang's students' financial literacy did not have a significant influence on their buying habits. This suggests that disadvantaged students are nevertheless prone to impulsive internet purchases despite their materialistic outlook.]]>
<![CDATA[The Use of Outsourced Accounting Service and Its Impact on SMEs Performance ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (805.267 KB)
|
DOI: 10.26675/jabe.v4i2.8641
<![CDATA[This research was about the important contribution of SMEs to Indonesian economy in reality and their weak management accounting functions. This research aimed to find out the factors influencing SMEs’ decision to use outsourced accounting advisory services and the effect of such use towards SMEs’ performance as from Transaction Cost Economics (TCE) and Resource Based View (RBV) perspectives. In this research, the population was comprised of manufacturing SMEs ini Malang. The researchers then took the sample using purposive sampling method. Meanwhile, the criteria to determine the sample were based on the definition of SME in Indonesia. Furthermore, the researchers conducted survey by distributing 270 questionnaires to collect the data. Using SEM (AMOS) analysis, the researchers successfully figured out that asset specification, environment uncertainty, technical competence, and competition level acted as major factors that affected SMEs’ decision to use outsourced accounting services. Meanwhile, the researchers found that behavior uncertainty and trust in accountants did not have significant impact on such SMEs’ decision. The result of SEM analysis showed that outsourced accounting advisory services significantly provided positive effect on SMEs’ performance]]>
<![CDATA[The Role of Financial Literacy on Financial Behavior ]]>
<![CDATA[Pipit Rosita Andarsari]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 1, September 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (764.928 KB)
|
DOI: 10.26675/jabe.v4i1.8524
<![CDATA[A number of previous empirical studies found that, financially speaking, literate people tends to do budgeting, saving, controlling expenses, managing debt well, participating in stock market and planning pension fund, etc. In other words, the higher an individual’s knowledge and understanding of financial concept, the more likely they are to behave financially well in their daily life. Financial literacy is needed by everyone, including womenpreneur because not only they have to be able to manage their personal finance, they should also manage their business finance. Financially literate people are more likely to get access to external funding and to develop their business. This research aims to examine the role played by financial literacy on financial behavior of womenpreneur in Malang. Financial literacy was measured using 11 questions modified from Lusardi & Mitchell (2011) and financial behavior was measured using 8 questions taken from INFE. The sample was 95 respondents who were female (owners of) Micro, Small and Medium Enterprises in Malang. The data were collected using questionnaire. We used Partial Least Square with Smart PLS 3 to examine the variables. After the first bootstrapping process, we drop some invalid indicators and then perform the second bootstrapping. The result showed that all of the remaining indicators were valid and financial literacy had been found to have positive significant (influence) on financial behavior. ]]>
<![CDATA[Pengujian Calendar Effect di Bursa Efek Indonesia tahun 2016 ]]>
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 2 No. 2 (2017) ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (833.374 KB)
|
DOI: 10.51289/peta.v2i2.298
<![CDATA[Market efficiency theory stated that stock prices reflect all information in the market. There are 3 different level of market efficiency: weak form, semi-strong form and strong form. When a market is in the state of weak form, there is no investor can gain abnormal return using past information. Calendar effect that is Day of the Week, January Effect and Turn of the Month is anomaly in the stock market that opposed the efficiency market theory. The purpose of this study is to examine the Calendar Effect in Indonesia Stock Exchange during 2016. This research use daily stock price data in LQ45. Using the OLS regression with 5 dummy variables, the results showed that trading day had an effect on stock return where negative return occurred on Monday but not significant. The positive return occured in the following days and the highest return occurred on Wednesday. It can be concluded that the first hypothesis of Day of the Week phenomenon is supported. OLS regression with 1 variable dummy for return in January and 0 otherwise, the result shows that the coefficient is negative and insignificant so it can be concluded that January Effect is not supported. Third hypothesis, Turn of the Month, result shows positive and significant coefficient at level 1%. It means the stock returns in 5 trading days at the end of the month and 2 trading days at the beginning of the month are higher than in other days.]]>
<![CDATA[Peran Perilaku Keuangan dalam Memediasi Literasi Keuangan dan Keberlangsungan Usaha ]]>
<![CDATA[Mega Noerman Ningtyas]]>;
<![CDATA[Pipit Rosita Andarsari]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33795/jraam.v5i1.004
<![CDATA[This research was conducted to test and analyze financial literacy on business continuity with financial behavior as a mediator. Data analysis by using 130 respondents of female MSME actors in Malang City. This research shows that financial literacy has an influence on financial behavior and business continuity. However, financial literacy on business continuity showed the opposite result. confidence. This is because MSME actors are not confident, so the government needs to facilitate with financial knowledge and effective programs for MSME actors. AbstrakPenelitian ini dilakukan untuk menguji dan menganalisis literasi keuangan terhadap keberlangsungan usaha dengan perilaku keuangan sebagai mediator. Analisis data menggunakan PLS dengan 130 responden pelaku UMKM wanita di Kota Malang. Riset ini menunjukkan literasi keuangan memiliki pengaruh terhadap perilaku keuangan dan keberlangsungan usaha. Namun literasi keuangan terhadap keberlangsungan usaha menunjukkan hasil sebaliknya. kepercayaan diri. Hal ini dikarenakan pelaku UMKM belum percaya diri, sehingga pihak pemerintah perlu memfasilitasi dengan pengetahuan keuangan dan program yang efektif untuk pelaku UMKM.]]>
<![CDATA[Akuntan Outsourcing dan Kinerja UMKM: Perspektif Resource Based View ]]>
<![CDATA[Fadilla Cahyaningtyas]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (492.973 KB)
|
DOI: 10.33795/jraam.v4i2.004
<![CDATA[AbstractThis research aimed to find the influencing factors of SMEs’ decision in using outsourced accountant and the effect of such use towards SMEs’ performance by using Resource Based View (RBV) perspective. This research has been rarely done in Indonesia. Accidental-purposive sampling was chosen and the data were collected by distributing the questionnaire to 185 manufacturing-sector SMEs in Malang. By using Partial Least Square method, the researchers found that technical competence gave positive effect. The competition level negatively affected the SMEs decision in using the outsourced accountant. This research also figured out the positive impact of the outsourced accountant use towards SMEs performanceAbstrakTujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keputusan UMKM dalam menggunakan akuntan outsourcing dan dampak penggunaannya terhadap kinerja UMKM dengan menggunakan perspektif Resource Based View (RBV). Penelitian dengan tema akuntan outsourcing di UMKM sangat jarang dilakukan di Indonesia. Sampel dipilih dengan metode Accidental-Purposive Sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner ke 185 UMKM sektor manufaktur di Malang. Uji hipotesis ini menggunakan metode analisisPartial Least Square. Hasil penelitian menunjukkan bahwa kompetensi teknis memberikan pengaruh positif, sedangkan tingkat persaingan berpengaruh negatif terhadap keputusan UMKM menggunakan akuntan outsourcing. Akhirnya, hasil penelitian juga menunjukkan penggunaan akuntan outsourcing berpengaruh positif terhadap kinerja UMKM]]>
<![CDATA[Bagaimana Literasi dan Perilaku Keuangan pada Generasi Milenial? ]]>
<![CDATA[Mega Noerman Ningtyas]]>;
<![CDATA[Novi Lailiyul Wafiroh]]>
<![CDATA[ Telaah Bisnis Vol 20, No 1 (2019): Juli 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (36.392 KB)
|
DOI: 10.35917/tb.v20i1.183
<![CDATA[The rise of illegal investment in Indonesia has made the OJK more vigorously conducting financial literacy education to the public. It is hoped that victims of illegal investment can be minimized in such a way that they can increase inclusion and public trust in financial services institutions and products in Indonesia. Research shows that individuals who have a high level of financial literacy will tend to do good financial planning such as: saving, making budgeting, paying debts on time and investing. This study aims to measure the level of financial literacy and how it affects financial behavior in millennial generations. Millennial generation here is the generation born between 1980-1994. This generation has unique characteristics where it is very concerned about social life and tends to be more consumptive than the previous generation. This is what makes it difficult for this generation to wisely manage finances. The results of this study indicate that financial literacy shows a significant positive effect on financial behavior. From this research it can be said that differences in knowledge will lead to differences in attitudes and behavior.]]>
<![CDATA[The dark side of perceived corruption: Mediating mechanism between love of money and evil behavior ]]>
<![CDATA[Ikhsan Maksum]]>;
<![CDATA[Mega Noerman Ningtyas]]>
<![CDATA[ Diponegoro International Journal of Business Vol 5, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Management | Faculty of Economics and Business | Universitas Diponegoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14710/dijb.5.1.2022.12-23
<![CDATA[Many studies about unethical behavior (evil behavior) in the workplace have underlying various research related to love of money and perception of corruption as in this research. One of the main ideas that emerged is “The love of money is a root of all kinds of evil” Timothy, 6:10. In most studies, there is a gap and lack of prior research involving the mechanism of indirect effect between the love of money behavior and unethical behavior in public sector institutions. In this research, we focus on the role of mediation between the perception of corruption and love of money toward unethical behavior. The researcher spread the questionnaire for obtained 149 respondents who are an employee from the public sector institution. Meanwhile, the research method that we use is a quantitative study, which allows for doing the study with a fast time and broad generalizability. We find that perception of corruption could partially mediate the effect between the love of money and unethical behavior in public sector employees. This study proves that employees who work in public sector institutions have a corruption perception that can trigger evil behavior. employees who have a strong orientation towards money are more likely to try to earn more money to enrich themselves, and then employees engage in unethical behavior.]]>
<![CDATA[Perilaku Investasi sebagai penerapan gaya hidup halal masyarakat Indonesia: tinjauan Theory of Planned Behavior ]]>
<![CDATA[Mega Noerman Ningtyas]]>;
<![CDATA[Dyah Febriantina Istiqomah]]>
<![CDATA[ Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (283.401 KB)
|
DOI: 10.21067/jem.v17i2.5642
<![CDATA[The survey shows that the community's ability to utilize Islamic financial products is still low. This fact contradicts the potential development of a halal lifestyle and the increasing number of middle-class Muslims, and the fact that 87.2% of Indonesians are Muslim. It turns out that not many people know and take advantage of Islamic financial products, including Islamic investment. The purpose of the study was to determine the factors behind investment behaviour in sharia instruments as a form of implementing the halal lifestyle of people in Indonesia. The research subjects are Muslims who have or are currently investing in sharia securities, with 100 respondents. Data were collected by distributing online questionnaires. The data analysis technique uses Partial Least Square. The results show that attitudes and perceived behavioural control affect intention in investing in sharia securities, while subjective norms do not affect. Investment intention in sharia securities affects investment decisions. This study proves that investors' assessments and perceptions of factors that can support their investment activities, such as knowledge and skills, can influence their interest in investing in the Islamic capital market. Thus, it is essential to conduct training for novice investors to provide exposure to the Islamic capital market.]]>
