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All Journal Jurnal Administrasi Bisnis JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Applied Economics PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society JPBM (Jurnal Pendidikan Bisnis dan Manajemen) E-Dimas: Jurnal Pengabdian kepada Masyarakat Asia-Pacific Management and Business Application Bisma: Jurnal Bisnis dan Manajemen Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL LENTERA BISNIS Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Manajemen dan Profesional BISMA (Bisnis dan Manajemen) LEBAH Abdimas Indonesian Journal
Saparila Worokinasih
Universitas Brawijaya
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PENGUATAN KINERJA LEMBAGA KEUANGAN MIKRO UNTUK PEMBERDAYAAN USAHA MIKRO, KECIL DAN MENENGAH Worokinasih, Saparila
Profit: Jurnal Adminsitrasi Bisnis Vol. 6 No. 1 (2012): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1111.498 KB)

Abstract

Melihat struktur konfigurasi ekonomi Indonesia secara keseluruhan, dari 39,72 juta unit usaha yang ada, sebesar 39,71 juta (99,97%) merupakan usaha ekonomi rakyat atau sering disebut usaha mikro, kecil dan menengah (UMKM). Menyadari realitas ini, pengembangan ekonomi rakyat memfokuskan terutama pada usaha mikro adalah hal yang sangat strategis untuk mewujudkan broad based development atau development through equity. Pemberdayaan UMKM ini bisa dilakukan dengan mengurai permasalahan yang sering dihadapi oleh UMKM. Sulitnya akses permodalan masih mendominasi alasan mengapa UMKM tidak bisa berkembang dengan pesat. Masalah ini bisa teratasi dengan tumbuhnya Lembaga Keuangan Mikro (LKM) yang memberikan alternatif bagi alasan “bankable” yang disodorkan oleh lembaga keuangan pada umumnya. Bank Perkreditan rakyat (BPR) merupakan kombinasi antara lembaga yang  secara hukum merupakan lembaga bank, namun dikhususkan untuk pelayanan bagi usaha mikro. Kinerja BPR yang terus mengalami perbaikan, baik kinerja lembaga (jumlah BPR) maupun kinerja keuangan (LDR, ROA, ROE, NPL) memberikan gambaran bahwa Lembaga Keuangan Mikro masih mampu memberikan yang terbaik baik UMKM
Akad Mudharabah : Alternatif Model Pembiayaan Berbasis Prinsip Keuangan Syari’ah Worokinasih, Saparila
Profit: Jurnal Adminsitrasi Bisnis Vol. 2 No. 1 (2008): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

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Abstract

Abstrak Mudharabah merupakan salah satu produk pembiayaan berprinsip syari’ah yang berdasarkan pada pembagian keuntungan. Syarat dan rukun mudharabah menunjukkan keadilan antara pihak pemilik modal (shohibul maal) dan pihak pengelola modal (mudharib). Model  pembayaran pengembalian modal yang fleksibel tetapi tetap dibawah pengawasan pemilik modal menjadi faktor kemudahan bagi pengelola modal untuk lebih leluasa mengoptimalkan modal kerjanya. Selain itu, pembagian (nisbah) keuntungan yang ditetapkan secara proporsional diawal akad mencegah terjadinya perselisihan antara kedua belah pihak. Abstract Mudharabah is one of the several modes of financing in syari’ah, based on profit-and-loss-sharing. The terms in mudharabah indicate fairness both financier (shohibul maal) and entrepreneur (mudharib). The flexibility of the loan repayment whereas still under control of the principal gives chance for entrepreneur to expand the capital. Besides the profit-sharing rates which are predeterminded will prohibit disagreement between financier and entrepreneur.
PERAN MEDIASI FINANCIAL BEHAVIOUR PADA FINANCIAL LITERACY TERHADAP FIRM PERFORMANCE Augustin, Jeneva; Worokinasih, Saparila; Darmawan, Ari
Profit: Jurnal Adminsitrasi Bisnis Vol. 14 No. 2 (2020): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.116 KB) | DOI: 10.21776/ub.profit.2020.014.02.11

Abstract

Financial literacy is a very important thing to be discussed further. In running a company or businesses in small, medium and large sectors, knowledge is needed to be able to run the business or company operations. This paper summarizes empirical research articles published between 2009 and 2019 that raise the topic of financial literacy. The articles reviewed in this paper look at the research gap, strengthen support for existing theories, and identify patterns among previous research. This review is expected to contribute theoretically to deepen the knowledge examined in financial literacy. Increased financial literacy in a person will be able to help companies to create reliable strategies. This reliable strategy can be seen with an increase in company performance. Firm performance in this case can be seen from a financial and non-financial perspective. Therefore, financial behavior is also a driving factor in improving the firm performance desired by business owners. financial behavior on a person will be motivated by financial literacy which can then improve firm performance. This paper aims to explain financial literacy, financial behavior and firm performance through previous studies or what is called literature review. Literature review in this paper will examine more closely related to financial literacy, financial behavior and firm performance.
Penerapan Teknologi Produksi dan Strategi Pemasaran dalam Meningkatkan Daya Saing UMKM Cokelat Sehat Berkelanjutan Worokinasih, Saparila; Ratnawati, Dian Eka; Ramadhan, Hanifa Maulani; Asmoro, Priandhita Sukowidyanti; Kartika, Annisa Wuri; Nuralam, Inggang Perwangsa; Setyowati, Andri; Khofifatunnabilah, Khofifatunnabilah; Raisha, Serefika; Utomo, Yoga Cahyo; Hasibuan, Herida Hafni; Achmad, Riza Putra
DEDIKASI PKM Vol. 6 No. 1 (2025): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i1.45328

Abstract

Cokelat sehat sebagai makanan fungsional merupakan produk makanan yang tidak hanya mementingkan rasa namun juga manfaatnya bagi kesehatan kesehatan. Produksi cokelat sehat yang dijalankan oleh Usaha Mikro Kecil dan Menengah (UMKM) menghadapi beberapa tantangan dalam daya saing pemasaran khususnya dalam sektor pangan olahan. Teknologi dapat diterapkan untuk implementasi dan konseptualisasi desain dan produksi baru yang berbeda dengan pesaing. Kegiatan pengabdian masyarakat ini bertujuan untuk peningkatan produksi dan strategi pemasaran untuk meningkatkan daya saing pada produk cokelat sehat di UMKM Nichoa. Metode pelaksanaan meliputi pelatihan dan pendampingan dalam pengembangan strategi pemasaran, diversifikasi produk dan identitas merek dan branding serta peningkatan produksi dengan intervensi alat produksi baru. Hasil kegiatan menunjukkan adanya peningkatan dalam strategi pemasaran dan branding dengan pemanfaatan platform digital untuk meningkatkan visibilitas dan branding produk Nichoa. Sedangkan dalam hal kapasitas produksi didapatkan peningkatan persentase kenaikan produksi cokelat batang sebesar 5% untuk ukuran 80 gram dan 23% untuk ukuran 35 gram dengan penggunaan mesin melanger dan roasting yang baru. Saran dari hasil kegiatan ini adalah perlu Upaya berkelanjutan dalam pengembangan strategi pemasaran sesuai dengan selera konsumen dengan mempertahankan startegi digital marketing.
PETIK : Pintar Kelola Keuangan Sejak Kecil sebagai Program Literasi Dasar Penguatan Ketahanan Keuangan Worokinasih, Saparila; Alfiani, Firda; Wicaksono, Moch.Fikriansyah; Ghaissani, Jasmine; Yudi, Alqudri Ramadani
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

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Abstract

Masih banyak anak-anak di Desa Nogosari, Kabupaten Lumajang, khususnya siswa SD, yang belum memiliki pemahaman dasar mengenai cara mengelola uang. Uang saku yang mereka terima sering langsung dihabiskan tanpa mempertimbangkan kebutuhan dan keinginan. Selain itu, Budaya menabung belum terbentuk sejak usia dini. Program PETIK akan memperkenalkan konsep dasar literasi finansial secara menyenangkan. Kegiatan dilaksanakan dengan sosialisasi arti penting menabung serta penjelasan perbedaan antara kebutuhan dan keinginan dengan bahasa sederhana yang mudah dipahami anak-anak serta dalam bentuk visual (video) edukatif berisi ajakan menabung sejak dini. Selanjutnya, seluruh siswa diajak untuk langsung praktik menabung bersama dengan celengan yang telah disediakan. Hasil dari program ini adalah anak-anak memiliki pemahaman awal tentang pentingnya menabung dan mengelola uang, serta terbentuknya kebiasaan menabung. Program ini juga berkontribusi pada capaian SDGs Desa ke-4 yaitu Pendidikan Desa Berkualitas
PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN PERUSAHAAN, KOMPENSASI KERUGIAN FISKAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Worokinasih, Saparila; Aulya Dhinda Putri, Ridha
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2276

Abstract

This study aims to analyze the effect of company characteristics, company size, fiscal loss compensation, and good corporate governance on tax avoidance. In this study, company characteristics are proxied by leverage and good corporate governance is proxied by audit committee and audit quality. The leverage is measured using the debt to total assets (DAR) ratio, profitability is measured using the return on assets (ROA) ratio, company size is measured based on total assets, fiscal loss compensation as a form of tax incentive measured using dummy variables, the audit committee is calculated by the number of audit committees in the company, and audit quality is measured based on the big four kap using dummy variables, and tax avoidance is calculated using Cash ETR. This research uses a quantitative approach with explanatory research. The sample was in 20 energy sector companies for the period 2018-2021. This study uses panel data regression analysis. Based on the results using the chow test and the hausman test, the regression model used is the fixed effect model. The regression results show that leverage, company size, and audit quality affect tax avoidance, while profitability, fiscal loss compensation, and audit committee have no effect on tax avoidance.
OPTIMALISASI POTENSI EKOSISTEM MANGROVE UNTUK PENGEMBANGAN WISATA BERKELANJUTAN DI DESA PATUGURAN Onni Meirezaldi; Saparila Worokinasih; Agung Nugroho Luthfi Imam Fahrudi; Rizki Prafitri; Avikamalia Trisnawati; Rafi Bintang Saputra; Restu Hilal Maulana; Angelina Palloan Primawardani; Shafira Indie Diva Hartono; Muhammad Yasir Mumtaz; Qoyyima Zulqarnaen; Hidayatulah Fikri Indra Aulia; Aurellia Prasetiya; Jenny Moh Sui Chien
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37296

Abstract

Ekosistem mangrove di kawasan pesisir memiliki peran penting baik secara ekologis maupun ekonomis, namun sangat rentan terhadap kerusakan akibat aktivitas manusia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memulihkan ekosistem mangrove di Desa Patuguran, Kecamatan Rejoso, Kabupaten Pasuruan, melalui penanaman mangrove dan pendampingan dalam pembuatan Desain Master Plan untuk pengembangan wisata mangrove. Penanaman mangrove dilakukan untuk mengatasi permasalahan lingkungan, seperti abrasi dan penurunan kualitas air, dengan harapan memperkuat fungsi ekologis kawasan pesisir. Sementara itu, pembuatan Desain Master Plan bertujuan untuk memastikan pengembangan kawasan wisata dilakukan secara terarah dan berkelanjutan, selaras dengan tujuan pembangunan berkelanjutan. Hasil kegiatan menunjukkan bahwa keterlibatan masyarakat lokal dalam penanaman mangrove dan pembuatan master plan sangat krusial untuk keberhasilan jangka panjang. Saran yang diberikan meliputi pentingnya perawatan lanjutan, pencarian sumber pendanaan, penerapan teknologi ramah lingkungan, serta pemantauan dan evaluasi yang rutin. Kesimpulan ini menegaskan pentingnya pendekatan terintegrasi dalam pengelolaan dan pengembangan ekosistem mangrove yang berkelanjutan untuk meningkatkan kesejahteraan masyarakat dan menjaga kelestarian lingkungan.
The Moderation Effect of Bank Operational Efficiency on Digital Banking Health and Stock Performance Saparila Worokinasih; Darma Aji Ramadhani; Rani Arifah Normawati
Jurnal Manajemen dan Profesional Vol. 7 No. 1 (2026): Jurnal JPRO
Publisher : Program Studi Manajemen Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpro.v7i1.2912

Abstract

This study aims to examine the influence of bank soundness on stock performance among digital banks in Indonesia. The RGEC framework, which includes Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital, is used to measure how sound a bank is. The study also investigates whether operational efficiency, represented by the BOPO ratio, moderates the relationship between each RGEC component and stock performance. A quantitative approach was employed using secondary data from digital banks listed on the Indonesia Stock Exchange during 2021–2022. After applying the selection criteria, 64 financial statement observations were analyzed using SEM-PLS. The findings demonstrate that solely the GCG component, assessed via management ownership, substantially influences stock performance as indicated by the price-to-earnings ratio (PER). Capital exhibits an unexpected negative influence, while other variables are statistically insignificant. These results expand the literature on bank soundness and stock market performance, particularly within the underexplored context of Indonesia’s digital banking sector.
The resilience of youth entrepreneur: the role of social capital, financial literacy, and emotional intelligence on SMEs’ performance in Indonesia Saparila Worokinasih; Nila Firdausi Nuzula; Cacik Rut Damayanti; Thongvanh Sirivanh
BISMA (Bisnis dan Manajemen) Vol. 16 No. 1 (2023)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n1.p1-27

Abstract

This paper aims to investigate factors that contribute to strengthening the business performance of youth entrepreneurs. Based on the Resource-Based Theory (RBV), this study examines the social capital, financial literacy, and emotional intelligence of small and medium-sized business (SME) youth owners' effect on business performance. The link between the variables is evaluated using the Partial Least Square – Structural Equation Modelling (PLS-SEM). The findings demonstrated that youth entrepreneurs' social capital and financial literacy positively and significantly affect emotional intelligence. At the same time, SME performance was directly influenced by the youth owner's emotional intelligence. Based on the research, SME youth owners are urged to strengthen their emotional intelligence to make prudent business choices that would significantly enhance their firm's success. Also, maintaining the relationship and upgrading their financial literacy could indirectly enhance business performance. Managers in SMEs must understand the link between social capital, financial literacy, and emotional intelligence to improve performance. Cultivating strong business networks and relationships, ensuring sound financial practices, and fostering emotionally intelligent leadership can drive stronger business performance and maintain a competitive advantage.
The Effect of Understanding and Awareness of Taxpayers on Compliance in Paying Rural and Urban Land and Building Tax, with Trust in Government as an Intervening Variable (A Study of PBB-P2 Taxpayers in East Kotawaringin Regency) Ibnu Reza Prasetya; Kadarisman Hidayat; Saparila Worokinasih
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 25 No. 1 (2026): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v25i1.7619

Abstract

The purpose of this study is to examine the effects of taxpayer understanding and taxpayer awareness on compliance in paying Rural and Urban Land and Building Taxes (PBB-P2), as well as to assess the mediating role of trust in the government. This research adopts a quantitative approach using a Likert-scale questionnaire. Data were collected from PBB-P2 taxpayers in East Kotawaringin Regency, with 240 valid responses. The data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that taxpayer understanding has a positive and significant effect on trust in the government, and taxpayer awareness also shows a positive and significant effect on trust. However, both understanding and awareness have a negative and significant effect on tax compliance. These findings reveal a paradox where higher understanding and awareness are associated with lower compliance. Moreover, trust in the government does not significantly influence taxpayer compliance and does not mediate the relationships between understanding or awareness and tax compliance. The study suggests that local governments need to strengthen transparency in tax fund management, improve the quality of tax services, and develop more effective communication strategies that foster both knowledge and behavioral compliance. Enhancing public trust through accountability, better reporting mechanisms, and improved service delivery is essential. Future studies may incorporate additional variables such as fairness perception, service quality, or enforcement mechanisms and extend the research scope for broader insights.
Co-Authors -, Kusdi Achmad, Riza Putra Achmadinata, Raihan R. D. Adeirla Putri Saraswati Oktaviana Adhela Ghina Rachmatika Agung Nugroho Luthfi Imam Fahrudi Alfiani, Firda Ali, Shofan H. Anam, Afrizal K. Angelina Palloan Primawardani Ardelia Rezeki Harsono Ari Darmawan Arik Prasetya, Arik Asmoro, Priandhita Sukowidyanti Astuti, Rara Augustin, Jeneva Aulya Dhinda Putri, Ridha Aurellia Prasetiya Avikamalia Trisnawati Awilia, Zefanya Cacik Rut Damayanti Cacik Rut Damayanti Dania Nabila Clarasati Darma Aji Ramadhani Diah Tri Handayani Putri Dian Eka Ratnawati Dicky Bery Diwa Ayu Permata Sari Dwiatmanto Edlyn Khurotul Aini Fadhila, Nia A. Fahrudi, Agung N.L.I Ferina Nurlaily Ferina Nurlaily Firasari Nukmaningtyas Fuaida, Roudhotul Ghaissani, Jasmine Hanifa Maulani Ramadhan Hapsari, Addelia P. Hasibuan, Herida Hafni Hermawan, La Ode Andi Herni Ruliatul Kasanah Hidayatulah Fikri Indra Aulia Hikmah, Mukhibatul Ibnu Reza Prasetya Indah Ayu Felany Jenny Moh Sui Chien Kadarisman Hidayat Karimah, Awalinda Kartika, Annisa Wuri Kasanah, Roisatun Khofifatunnabilah, Khofifatunnabilah Latifah Hanum Margaretha, Eirine D. A. Meda Muhammad Subekti Mirzavira Elvisa Anggi Firdaus Muhammad Saifi Muhammad Yasir Mumtaz Muhana, Naufal A. Mustafa, Muthyah Ainunsary Nila Firdausi Nuzula Normawati, Rani Arifah Nur Imamah Nuralam, Inggang Perwangsa Onni Meirezaldi Panjaitan, Natanael Prandita Sabda Kristarti Priandhita Sukowidyanti Asmoro Puji Handayani Putri, Hajeng P. A. Qoyyima Zulqarnaen Rafi Bintang Saputra Rahma Sugiharto Putra Raisha, Serefika Restu Hilal Maulana Rizki Prafitri Rizky Anisatus Sholikhah Sandi, Kemal Sazkiya, Lubna D. Septa Lukman Andes Setyowati, Andri Shafira Indie Diva Hartono Sri Mangesti Rahayu Suroto Suroto Thongvanh Sirivanh tri wahyuni Utomo, Yoga Cahyo Vitra Islami Ananda Widyasa Wahyono, Agatha Christy Wicaksono, Moch.Fikriansyah Yan Rathih Kumala Sari Dewi Yudi, Alqudri Ramadani