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PENGARUH ENTREPRENEURIAL SPIRITUALITY DAN SOCIAL MEDIA ADOPTION TERHADAP KEBERLANJUTAN KINERJA UMKM DENGAN MEDIASI KAPABILITAS INOVASI Siti Shoimah; Ali Muhajir; Muhammad Rosyid
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4904

Abstract

Globalisasi, sistem komputerisasi dan kemajuan teknologi mengharuskan UMKM (Usaha Mikro, Kecil dan Menengah) untuk mengadopsi sosial media dengan tujuan meningkatkan kapabilitas inovasi sehingga tercipta keberlanjutan kinerja UMKM. Tujuan penelitian ini untuk menjelaskan pengaruh Entrepreneurial Spirituality, Social Media Adoption terhadap keberlanjutan kinerja UMKM di Kawasan wisata religi Sunan Drajat Lamongan dengan mediasi kapabilitas inovasi. Jenis penelitian ini menggunakan Data yang digunakan dalam penelitian ini adalah Explanatory Research dengan menyebarkan kuesioner kepada 132 pelaku UMKM yang tergabung Paguyuban Singomengkok. Metode yang digunakan untuk menganalisis data adalah analisis deskriptif dan PLS (Path Least Square). Berdasarkan analisis deskriptif, dari 132 pelaku UMKM, 88 di antaranya adalah perempuan dengan rentang usia 26 sampai 35 tahun. Hasil analisis SEM-PLS menunjukkan bahwa Entrepreneurial Spirituality, Social Media Adoption mampu meningkatkan keberlanjutan kinerja UMKM dengan meningkatkan kemampuan berinovasi produk dan juga pelayanan kepada konsumen.
THE EFFECT OF AUDIT QUALITY, RETURN ON ASSET, AND NET PROFIT MARGIN ON INCOME SMOOTHING WITH FINANCIAL LEVERAGE AS A MODERATION VARIABLE Novi Darmayanti; Siti Shoimah; Tasya Lailatul Firdaus
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.8996

Abstract

Income smoothing is an action carried out deliberately to reduce profit fluctuations in carrying out company per-formance reporting, so that it appears stable and healthy in the eyes of investors. This research aims to obtain em-pirical evidence about the influence of audit quality, return on assets, and net profit margin on income smoothing with financial leverage as a moderating variable. The sample in this research uses secondary data obtained from the financial reports of companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. This type of research is quantitative research. The sampling method used purposive sampling and 20 companies were sampled during the 4 years of research with a total of 80 observation data. The analysis technique used in this research is using logistic regression analysis with the help of SEM-PLS 2024 soft-ware. The results of this research partially show that audit quality, return on assets and financial leverage have a significant and influential effect on income smoothing practices, while net profit margin has no effect on income smoothing and financial leverage cannot strengthen the relationship between audit quality, return on assets and net profit margin on income smoothing.
PENGARUH AUGMENTED REALITY MERKETING, ONLINE CUSTOMER REVIEW, DAN BRAND IMAGE TERHADAP MINAT BELI KOSMETIK MAYBELLINE DI PLATFORM SHOPEE: (STUDI PADA MAHASISWI FAKULTAS EKONOMI UNISDA) Latifatul Ainiyah; Siti Shoimah; Miftahul Huda
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10738

Abstract

This study aims to analyze the influence of Augmented Reality Marketing, Online Customer Review, and Brand Image on purchase intention toward Maybelline cosmetics on the Shopee platform among students of the Faculty of Economics, UNISDA. This research employs a quantitative method with purposive sampling, involving 128 respondents. Data were analyzed using multiple linear regression. The results show that Augmented Reality Marketing has a negative and significant effect on purchase intention, indicating that the current AR feature does not provide a convincing experience for consumers. Online Customer Review has a positive and significant effect, demonstrating that consumer reviews are considered credible sources of information that strongly influence purchasing decisions. Brand Image has a positive and the most dominant effect on purchase intention, emphasizing that Maybelline’s strong brand reputation increases consumer confidence. Simultaneously, the three variables significantly affect purchase intention, with an Adjusted R-Square of 0.762. These findings highlight that brand image plays a central role in cosmetic purchasing behavior, while AR features require improvement to enhance the effectiveness of digital marketing strategies.
Determinants of Financial Inclusion among Nigerian MSMEs: The Roles of Push Factors Siti Shoimah; Abdullahi Adio Babatunde; Ahmed Oloruntobi Adekunle; Robby Nur Akbar
Jurnal Manajemen dan Kewirausahaan Vol. 13 No. 1 (2025): June (2025)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v13i1.15573

Abstract

Financial inclusion of Micro, Small, and Medium Enterprise (MSME) owners has been identified as a vital component of the global development agenda, notably emphasized during the G20 Seoul Summit in 2020. It plays a critical role in fostering economic growth, alleviating poverty, and strengthening financial stability. However, many MSME owners remain financially excluded due to their inherent characteristics and the perceived unattractiveness of financial services. This issue is particularly prevalent in North Central Nigeria, where empirical studies are still limited. This study aims to examine the impact of key push factors on the financial inclusion of MSME owners in North Central Nigeria. The specific objectives were to investigate the effect of financial literacy, size of business, level of education, risk preference, and social network on the financial inclusion of MSME owners in this region. Using a survey design, data were collected from a stratified random sample of 435 respondents, drawn from a population of 11,607 MSME owners. The sample size was determined using the Krejcie and Morgan formula (1970). The results revealed that all five push factors have a significant positive impact on financial inclusion. The study recommends that government initiatives should prioritize financial literacy programs to enhance MSME owners' awareness and engagement with financial institutions.  
THE ROLE OF BRAND AWARENESS IN MEDIATING THE EFFECT OF SOCIAL MEDIA AND ELECTRONIC WORD OF MOUTH ON PURCHASE INTENTION FOR EMINA SKINCARE IN TIKTOK SHOP Nawari; Shoimah, Siti; Qomariyah, Nur
International Journal of Multidisciplinary Reseach Vol. 1 No. 5 (2025): Desember
Publisher : International Journal of Multidisciplinary Reseach

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid development of digital technology has significantly influenced marketing strategies, particularly through the utilization of Social Media and Electronic Word of Mouth (e-WOM) as effective promotional tools. Emina, as one of the skincare brands, leverages TikTok Shop to enhance its product sales. This study aims to analyze the influence of Social Media and e-WOM on Purchase Intention, with Brand Awareness serving as a mediating variable. This research employed a quantitative approach using a purposive sampling technique. Data were collected through questionnaires distributed to TikTok Shop users who had seen or purchased Emina skincare products, involving a total of 128 respondents. The findings indicate that Social Media and e-WOM have a positive and significant effect on Purchase Intention. Furthermore, Brand Awareness was found to significantly mediate the relationship between Social Media, e-WOM, and Purchase Intention. These results suggest that increasing promotional interactions through Social Media and positive consumer reviews can strengthen brand awareness, ultimately enhancing consumers’ purchase intention of Emina skincare products on TikTok Shop.
Transformasi Digital Akuntansi Manajemen pada UMKM di Kabupaten Tuban dalam Meningkatkan Daya Saing Bisnis Hariyanti Hariyanti; Martha Laila Arisandra; Siti Shoimah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.3323

Abstract

PENGARUH FINANCIAL LITERACY, FINANCIAL INCLUSION DAN FINANCIAL TECHNOLOGY TERHADAP PERILAKU KEUANGAN PADA GENERASI Z Nurul Fauziyah; Fatichatur Rachmaniyah; Siti Shoimah; S. Syaiful Rosyid
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.4414

Abstract

This study aims to analyze the influence of financial literacy, financial inclusion, and financial technology on the financial behavior of Generation Z in Lamongan Regency. A quantitative approach was employed using a survey method involving 96 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using instrument testing, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) with SPSS version 25. The findings indicate that financial literacy and financial inclusion have a positive and significant effect on the financial behavior of Generation Z, while financial technology shows no significant effect. Simultaneously, financial literacy, financial inclusion, and financial technology collectively have a positive and significant impact on financial behavior, with an adjusted R² value of 0.578. These results highlight that financial knowledge and access to financial services play essential roles in shaping the financial behavior of young individuals in the digital era, whereas financial technology alone is insufficient to influence behavior without adequate literacy.
PERAN FEMVERTISING DALAM MEMBENTUK PERILAKU KONSUMEN: TINJAUAN LITERATUR SISTEMATIS Kristin Wulansari; Siti Shoimah; Eka Agustiningtias; I Gede Iwan Suryadi; Thomas Evi Viktor Rahajaan
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v9i1.12851

Abstract

This study examines the influence of femvertising on consumer behavior through a systematic literature review. Femvertising refers to advertising that promotes women’s empowerment, independence, and gender equality, and has become increasingly relevant in modern marketing. Using the PRISMA framework, this review analyzed 26 English-language journal articles published between 2013 and 2024 and sourced from the open access Emerald database. The review focused on research themes, methods, geographic contexts, and theoretical perspectives related to femvertising and consumer behavior. The findings show that femvertising generally generates positive consumer responses, especially among women, by improving attitudes toward advertisements, strengthening brand evaluations, and increasing purchase intention. However, its effectiveness is influenced by several factors, including gender differences, emotional engagement, support for women’s rights, feminist self-identification, perceived authenticity, and socio-cultural context. The review also indicates that male and female consumers may respond differently to empowerment-based and gender-stereotypical advertising. In addition, consumers are becoming more critical in assessing whether empowerment messages reflect genuine brand commitment or merely symbolic marketing. These findings suggest important implications for marketers seeking inclusive, effective, and culturally sensitive advertising strategies.
Mengukur Kinerja Keuangan UMKM: Peran Human Capital, Literasi Keuangan, dan Adopsi Fintech Isnaini Anniswati Rosyida; Siti Shoimah; Yerisma Welly; Martin Yehezkiel Sianipar
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9470

Abstract

This study examines the effect of Human Capital, Financial Literacy, and Financial Technology (FinTech) Adoption on the Financial Performance of Micro, Small, and Medium Enterprises (MSMEs), with Risk Perception serving as a moderating variable. A quantitative research design was employed, and data were collected through questionnaires distributed to 98 MSME actors in Baureno District, Bojonegoro Regency. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that Human Capital, Financial Literacy, and Financial Technology Adoption each have a positive and significant effect on MSME financial performance. Furthermore, Risk Perception significantly moderates the relationship between FinTech Adoption and Financial Performance in a negative direction, suggesting that higher levels of perceived risk weaken the positive impact of FinTech adoption on business performance. These results underscore the critical role of strengthening human capital capabilities, enhancing financial literacy, and promoting technological adoption to improve MSME performance. However, they also highlight the importance of managing perceived business risks to ensure that the benefits of financial technology can be fully realized
DIGITALISASI SISTEM PENGARSIPAN DOKUMEN UNTUK MENINGKATKAN EFISIENSI ADMINISTRASI PADA SEKRETARIAT DAERAH KABUPATEN BOJONEGORO Siti Shoimah; Ahmad Sholikin; Nawari; Bagas Satrio Wibowo; Febrian Helmi
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 1 (2026): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i1.12588

Abstract

The rapid development of information technology encourages government institutions to improve administrative efficiency through digital transformation. One important aspect of administrative management in government institutions is document archiving. Conventional archiving systems that rely on physical document storage often lead to various problems, such as document accumulation, difficulties in retrieving information, and the risk of document damage or loss. This community service activity aims to improve the understanding and skills of administrative staff in implementing digital archiving systems at the Social Welfare Division (KESRA) of the Regional Secretariat of Bojonegoro Regency. The methods used in this activity include observation, training, practical digital document processing, and administrative assistance. The results of the activity indicate that the implementation of digital archiving improves document management efficiency, accelerates document retrieval processes, and creates a more systematic and secure document storage system. In addition, digital archiving also reduces the accumulation of physical documents and improves workspace organization. Therefore, digitalization of archives becomes a strategic step in supporting effective and efficient administrative governance in government institutions.
Co-Authors Abdullahi Adio Babatunde Abidatus Suroya, Naela Afril Efan Pajri Afril Efan Pajri Agustiningtyas, Eka Ahmad Jemy Ahmad Sholikin Ahmed Oloruntobi Adekunle Aldhian Nur Isnaini Aldhian Nur Isnaini Ali muhajir, Ali Ana Fitriyatul Bilgies, Ana Fitriyatul Anis Nafiatul Umah Anjelika, Selfi Quraini Ari Rusnia Widhya F Widhya Avia Nur Kholifah Ayu, intan Bagas Satrio Wibowo Cinta Ayu Amaliyah Amaliyah Desy Putri Ayu Nurvita Sari Devi Nur Mayang Sari Dian Eka Kusumawati Eka Agustiningtias Eka Fadlilatus Saadah Eka Fadlilatus Saadah Eka Puspita Sari Maaidah Faiqotul Himma, Faiqotul Fatichatur Rachmaniyah Fatichatur Rochmaniyah Fatichatur Rochmaniyah Febrian Helmi Handariyatul Maimunah Hariyanti Hariyanti Hasmah Hasmah Have Zulkarnaen I Gede Iwan Suryadi Ismawati Ismawati Isnaini Anniswati Rosyida Istiqomah, Istiqomah Ita Aristia Sa'ida Khoirul Umam Khuriyah . Kristin Wulansari Laila Arisandra, Martha Latif Maulana Latif, Nashrudin Latifatul Ainiyah M. Donny Saputra Mahfud Sudarsono Martha Laila Alisandra Martha Laila Arisandra Martha Laila Arisandra, Martha Laila Martin Yehezkiel Sianipar Maulidia Putri, Ihza Zamzara Miftahul Huda Mochammad Al Musadieq Moh Ali Wafa Moh. Azus Shony Azar Moh. Azus Shony Azar Muhammad Hafidh Nashrullah Muhammad Hanafi Fahmi Muhammad Rosyid Muhammad Sholihin Muhammad Sholihin Muhammad Tegar Bayu Pamukti N i’ma turroviah Nafahatus Sahariyah Nawari Nawari Nawari Nawari Nawari Nawari Novi Darmayanti Novi Darmayanti Nur Faidzin Nur Qomariyah Nur Vinda Eka Sholikhatus Nurul Fauziyah Nurul Fauziyah Putri, Windy Anissa Amilia Rahajaan, Thomas Evi Viktor Ridho Bagus Setiawan Rifky Ardhana Kisno Saputra Riska Apriliyanti Rizal bahary, Achmad Robby Nur Akbar S. Syaiful Rosyid Sahri Sahri Salman Awaludin Shinta Maharani Trivena Sinta Aisyah Suhariyanto Suhariyanto Suryadi, I Gede Iwan Syaiful Amin Ardiansyah Tasya Lailatul Firdaus Thomas Evi Viktor Rahajaan Umar Nimran Wahyu Ginanjar A.S Wulansari, Kristin Yerisma Welly