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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 Bisma: Jurnal Bisnis dan Manajemen JURNAL LENTERA BISNIS Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat DEDIKASI PKM BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi juremi: jurnal riset ekonomi Jurnal Manajemen dan Profesional BISMA (Bisnis dan Manajemen) LEBAH Abdimas Indonesian Journal
Saparila Worokinasih
Universitas Brawijaya
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FINANCIAL SATISFACTION ON MILLENNIALS: EXAMINING THE RELATIONSHIP BETWEEN FINANCIAL KNOWLEDGE, DIGITAL FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL BEHAVIOR Normawati, Rani Arifah; Rahayu, Sri Mangesti; Worokinasih, Saparila
Jurnal Aplikasi Manajemen Vol. 20 No. 2 (2022)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2022.020.02.12

Abstract

It is essential to know the financial satisfaction of the millennials because they are prone to experiencing financial problems due to their characteristics and the complexity of Digital Financial Services (DFS). Millennials are responsible for their financial decisions to increase financial satisfaction, so the meaning of financial attitudes, and financial knowledge, coupled with digital financial knowledge, is significant for financial decisions and behavior. This study examines the factors that predict financial satisfaction and examine the mediated effect of financial behavior on the relationship between financial knowledge, digital financial knowledge, financial attitude, and financial satisfaction. A sample of 306 millennials on Surabaya was selected. A quantitative analysis technique using PLS was applied. The final model showed financial knowledge, digital financial knowledge, and financial attitudes positively influence financial behavior. Financial behavior significantly moderates the relationship between financial knowledge, digital financial knowledge, financial attitude, and financial satisfaction.
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
Policy and Effectiveness of Distribution Channels on Product Sales Akbar, Fachrizal Yusha; Raharjo, Kusdi; Worokinasih, Saparila
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4395

Abstract

In today’s increasingly complex and fiercely competitive industrial world, logistics is said to be able to provide greater value to companies. Logistics activities are seen as an extension of production activities, which are a solution for companies to reap more profits. The purpose of this study is to determine the factors that influence the decline in turnover in the mid-mile enterprise fulfillment division based on the business model canvas and to determine how the internal control system works in the mid-mile enterprise fulfillment division. This study uses a qualitative descriptive approach to describe a company’s business model based on business model canvas theory and analyze internal control. In this study, data collection techniques include interviews, observations, documentation, and triangulation. The interview results will be processed using data triangulation techniques in accordance with the nine elements of the business model canvas. The results of the study indicate that the determination of shipping prices, which should be calculated based on shipping distance and tonnage, will affect the decline in turnover in the mid-mile enterprise fulfillment division. The nine elements of the business model canvas are examined to identify factors contributing to the decline in turnover.
TAX AVOIDANCE DI INDONESIA: PERAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE Saparila Worokinasih; Dani Amrullah; Nur Imamah; Nila Firdausi Nuzula
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

Penelitian ini bertujuan untuk mengetahui dampak langsung Corporate Governance (CG) dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance, serta peran mediasi Corporate Social Responsibility (CSR) pada kedua variabel tersebut, terutama pada sektor pertambangan Indonesia. Penelitian ini menggunakan paradigma kuantitatif dengan jenis deskriptif eksploratif. Data dikumpulkan dari 17 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode tahun 2019 hingga 2021, dan dianalisis menggunakan Model Persamaan Struktural (SEM) melalui software WarpPLS. CG diukur dengan indikator struktur dewan direksi dan struktur kepemilikan, sedangkan CSR diukur berdasarkan indeks pengungkapan (GRI G4), dan Tax Avoidance (TA) dihitung berdasarkan Tingkat Pajak Efektif (ETR). Hasil penelitian ini menunjukkan bahwa Corporate Governance tidak memiliki pengaruh langsung yang signifikan terhadap Tax Avoidance. Corporate Governance memiliki pengaruh positif dan signifikan terhadap CSR, sedangkan CSR menunjukkan dampak negatif terhadap Tax Avoidance. Selain itu, CSR terbukti berperan sebagai mediator dalam hubungan antara Corporate Governance dan Tax Avoidance. Hasil penelitian ini menunjukkan bahwa Corporate Governance yang efektif dapat secara tidak langsung mengurangi tax avoidance melalui inisiatif tanggung jawab sosial yang ditingkatkan. Hasil dari studi ini memperluas literatur dengan menekankan peran mediasi tanggung jawab sosial perusahaan (CSR) dalam hubungan antara penghindaran pajak dan tata kelola perusahaan terutama di sektor pertambangan. Penelitian ini juga memberikan kontribusi yang besar terhadap pemecahan masalah penghindaran pajak dalam perspektif teori legitimasi, teori pemangku kepentingan, dan teori agensisi.
The Moderation Effect of Bank Operational Efficiency on Digital Banking Health and Stock Performance Worokinasih, Saparila; Ramadhani, Darma Aji; Normawati, Rani Arifah
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.
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.
Co-Authors -, Kusdi Achmad, Riza Putra Achmadinata, Raihan R. D. Adeirla Putri Saraswati Oktaviana Adhela Ghina Rachmatika Agung Nugroho Luthfi Imam Fahrudi Akbar, Fachrizal Yusha Alfiani, Firda Ali, Shofan H. Anam, Afrizal K. Angelina Palloan Primawardani Ardelia Rezeki Harsono Ari Darmawan Arik Prasetya, Arik Asmoro, Priandhita Sukowidyanti Augustin, Jeneva Aulya Dhinda Putri, Ridha Aurellia Prasetiya Avikamalia Trisnawati Awilia, Zefanya Cacik Rut Damayanti Damayanti, Cacik Rut Dani Amrullah Dania Nabila Clarasati Diah Tri Handayani Putri Dian Eka Ratnawati Dicky Bery Diwa Ayu Permata Sari 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 Indah Ayu Felany Jenny Moh Sui Chien Karimah, Awalinda Kartika, Annisa Wuri Kasanah, Roisatun Khofifatunnabilah, Khofifatunnabilah Kusdi Raharjo 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 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 Ramadhani, Darma Aji Restu Hilal Maulana Rizki Prafitri Rizky Anisatus Sholikhah Sandi, Kemal Sazkiya, Lubna D. Septa Lukman Andes Setyowati, Andri Shafira Indie Diva Hartono Sirivanh, Thongvanh Sri Mangesti Rahayu Suroto Suroto tri wahyuni Utomo, Yoga Cahyo Vitra Islami Ananda Widyasa Wahyono, Agatha Christy Wicaksono, Moch.Fikriansyah Yan Rathih Kumala Sari Dewi Yudi, Alqudri Ramadani