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All Journal Jurnal Manajemen dan Agribisnis SEGMEN Jurnal Manajemen dan Bisnis Katalogis Jurnal Media Wahana Ekonomika JAM : Jurnal Aplikasi Manajemen STRATEGIC JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal SOLMA Jurnal Kebidanan J-MAS (Jurnal Manajemen dan Sains) International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis JURNAL ILKES (Jurnal Ilmu Kesehatan) JURNAL LENTERA BISNIS Journal of Telenursing (JOTING) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Stethoscope Dikdimas : Jurnal Pengabdian Kepada Masyarakat Tadulako International Journal of Applied Management (TaJAM) Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Journal of Economics and Management Scienties Jurnal Ekonomi Kreatif Indonesia Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Inovasi Bisnis Indonesia (JIBI) Abdinesia: Jurnal Pengabdian Kepada Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Penelitian Pendidikan Indonesia Jurnal Ilmiah Kesehatan The Journal of Financial, Accounting and Economics Journal of Humanities, Community Service, and Empowerment

Vitayanti Fattah

Jurusan Manajemen, Fakultas Ekonomi, Universitas Tadulako

Author-ID : 505195

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IMPLEMENTASI PENCATATAN KEUANGAN DALAM PENGEMBANGAN UMKM DI DESA POMBEWE KABUPATEN SIGI Trimustikapuri, Trimustikapuri; Kasim, Muh. Yunus; Fattah, Vitayanti; Islianty, Nur Riski
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 1 No. 3 (2024): March
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v1i3.40

Abstrak Jika sebuah bisnis ingin bertahan lama, pencatatan keuangan atau pembukuan harus dilakukan. Ini karena kegiatan bisnis pasti memerlukan pencatatan keuangan atau pembukuan agar semua transaksi dapat diketahui dengan jelas. Penelitian ini bertujuan untuk mengetahui penerapan pencatatan keuangan pada unit Usaha Mikro Kecil Menengah (UMKM) yang ada di Desa Pombewe Kabupaten Sigi,. Data yang dikumpulkan diperoleh melalui wawancara dan observasi kepada pelaku UMKM di Desa Pombewe untuk mengetahui manfaat yang diperoleh dalam penerapan pencatatan keuangan serta tantangan yang dihadapi dalam penerapan pencatatan keuangan.. Dari hasil penelitian menunjukkan bahwa pelaku UMKM di Desa Pombewe yang telah menerapkan pencatatan keuangan mendapatkan manfaat bagi usaha yang mereka jalankan, . Pelaku UMKM bisa mengetahui rincican pemasukan dan pengeluaran , untung atau rugi usaha yang dijalankan serta mendapatkan informasi penting dalam pengambilan keputusan bisnis, seperti menentukan harga jual, menentukan kuantitas produksi dan bisa membantu pelaku UMKM dalam memenuhi persyaratan pinjaman kepada pihak lembaga keuangan seperti bank dan koperasi untuk modal dalam mengembangkan usaha.. Meskipun masih terdapat beberapa kendala yang dialami pelaku UMKM di Desa Pombewe dalam melakukan pencatatan keuangan, namun implementasi pencatatan keuangan telah memberi manfaat dalam pengembangan usaha terhadap pelaku UMKM di Desa Pombewe Kabupaten Sigi. Kata Kunci: Implementasi pencatatan keuangan, Pengembangan,UMKM Abstract If a business wants to last long, financial recording or bookkeeping must be done. This is because business activities definitely require financial records or bookkeeping so that all transactions can be clearly known. This research aims to determine the implementation of financial recording in Micro, Small and Medium Enterprises (UMKM) units in Pombewe Village, Sigi Regency. The data collected was obtained through interviews and observations with MSME actors in Pombewe Village to find out the benefits obtained in implementing financial recording as well as the challenges faced in implementing financial recording. The research results show that MSME actors in Pombewe Village who have implemented financial recording have benefited for the business they run, . MSME players can find out details of income and expenses, profits or losses of the business they are running and get important information in making business decisions, such as determining selling prices, determining production quantities and can help MSME players fulfill loan requirements from financial institutions such as banks and cooperatives. capital in developing businesses.. Although there are still several obstacles experienced by MSME actors in Pombewe Village in carrying out financial records, the implementation of financial recording has provided benefits in business development for MSME actors in Pombewe Village, Sigi Regency. Keywords: Implementation of financial records, Development, MSMEs

Analisis Laporan Keuangan Serta Tata Cara Pengelolaannya Pada Yayasan Galang Bersama Kami Sebagai Lembaga Filantropi Islam Zia’ul Bati Pradiksa; Vitayanti Fattah; Muhammad Yunus Kasim; Risnawati Risnawati
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 2 (2024): Maret : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i2.368

The main objective of this research is to analyze the financial reports managed by the Galang Bersama Kami Foundation (YGBK) as a non-profit institution that focuses on raising funds from donors in the form of Zakat, Infaq, Alms and Waqf (ZISWAF) funds. Which is about where the Foundation's funds come from, and how the Foundation provides the allocation flow. For this purpose, the author used quantitative descriptive research methods, with direct observation techniques to related parties, followed by interviews and special documentation during data collection. After conducting interviews, the author found that the entire set of YGBK funds came from 3 things, namely from ZISWAF funds, CSR funds from agencies/companies, and potential businesses from our Joint Business Institutions. The funds raised will be channeled to the Foundation's program and operational funds, the distribution percentage of which is based on BAZNAS regulation Number 1 article 8 of 2016 specifically for ZISWAF funds. The percentage of CSR distribution depends on the Foundation's agreement with the CSR provider company. Meanwhile, the proceeds from our Joint Business will be distributed in full to the Foundation's operational costs. The percentage of the Foundation's financial reports shows a decrease in income from 2022 to 2023 of 49%. All of this is done to provide transparent and open financial management for the people in order to maintain their sense of trust in the Galang Bersama Kami Foundation.

HUBUNGAN TINGKAT PENGETAHUAN DENGAN PENERAPAN MODEL DETEKSI DINI KEHAMILAN RESIKO TINGGI OLEH KADER POSYANDU DI DESA JATEN, KARANGANYAR ., Suwarnisih; Novitayanti, Eka
Jurnal Kebidanan VOLUME 13. NO.02, DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Kesehatan Estu Utomo Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35872/jurkeb.v13i02.475

ABSTRAKSasaran pembangunan kesehatan yang akan dicapai pada tahun 2025 adalah meningkatnya derajat kesehatan masyarakat yang salah satunya ditunjukkan oleh menurunnya Angka Kematian Ibu dengan mengenalkan resiko tinggi pada ibu hamil dilakukan dengan skrining/deteksi dini berbagai faktor resiko secara pro aktif terhadap semua ibu hamil. Kader kesehatan memiliki peran yang besar dalam hal deteksi dini risiko tinggi kehamilan dan persalinan yang memerlukan pengetahuan dan penerapan model deteksi. Tujuan penelitian ini adalah Untuk mengetahui Hubungan Tingkat Pengetahuan Dengan Penerapan Model Deteksi Dini Kehamilan Resiko Tinggi Oleh Kader Posyandu Di Desa Jaten, Karanganyar. Metode penelitian observasional analitik dengan pendekatan cross sectional. Populasi dalam penelitian ini adalah 192 orang kader posyandu di desa Jaten, tehnik sampling yang digunakan adalah “Accidental Sampling” dimana yang mengisi kuesioner melalui goegle form sejumlah 54 orang. Hasil penelitian Tingkat Pengetahuan Responden Sebagian besar mempunyai Tingkat Pengetahuan Baik yaitu 42 responden (77,8%), penerapan model deteksi dini kehamilan resiko tinggi oleh kader posyandu sebagian besar responden mempunyai penerapan model deteksi dini yang baik yaitu 41 responden (75,8%), hasil analisis cros tabulasi dengan uji Fisher's Exact Test di dapatkan hasil nya nilai p = 0,001. Kesimpulan : ada hubungan antara tingkat pengetahuan dengan penerapan model deteksi dini kehamilan resiko tinggi oleh kader posyandu desa Jaten, Karanganyar. Kata Kunci : kader, model deteksi, kehamilan resiko tinggiTHE RELATIONSHIP OF KNOWLEDGE LEVEL WITH THE APPLICATION OF HIGH RISK PREGNANCY EARLY DETECTION MODELS BY POSYANDU CADRES IN JATEN VILLAGE, KARANGANYARABSTRACTThe health development target to be achieved in 2025 is to increase the degree of public health, one of which is indicated by a decrease in the Maternal Mortality Rate by introducing high risk to pregnant women through screening/early detection of various risk factors proactively for all pregnant women. Health cadres have a big role in terms of early detection of high risk pregnancy and childbirth which requires knowledge and application of detection models. The purpose of this study was to determine the relationship between the level of knowledge and the application of the early detection model of high risk pregnancy by Posyandu cadres in Jaten Village, Karanganyar. Analytical observational research method with a cross sectional approach. The population in this study were all posyandu cadres in the village of Jaten, the sampling technique used was "Accidental Sampling" as many as 54 people. The results of the study on the Knowledge Level of Respondents Most of the respondents had a good knowledge level, namely 42 respondents (77.8%), the application of the high risk pregnancy early detection model by posyandu cadres, most of the respondents had a good early detection model application, namely 41 respondents (75.8%) , the results of the cross tabulation analysis with the Fisher's Exact Test, the result is the p value = 0.000. Conclusion; there is a relationship between the level of knowledge and the application of the high-risk pregnancy early detection model by posyandu cadres in Jaten village, Karanganyar. Keywords: Cadre, Detection Model, High Risk Pregnant

Pelatihan Pembukuan Sederhana Bagi Pelaku Usaha Wisata Pantai Pangi di Desa Masaingi Kabupaten Donggala Fattah, Vitayanti; Rombe, Elimawaty; Saharuddin, Saharuddin; Hadi, Suryadi; Asriadi, Asriadi; Anisah, Anisah
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i4.2176

Desa Masaingi, Kecamatan Sindue Kabupaten Donggala memiliki potensi usaha wisata yang belum optimal karena pengelolaan yang kurang baik. Kondisi ini disebabkan oleh rendahnya pemahaman masyarakat terhadap manajemen keuangan. Dimana mayoritas pelaku usaha belum memiliki pembukuan yang memadai dan masih kurang memahami urgensi pembukuan keuangan, serta masih cenderung mengambil keputusan berdasarkan intuisi dan pengalaman. Oleh karena itu, pengabdian ini bertujuan untuk mengedukasi pelaku usaha mengenai pembukuan sederhana. Metode yang digunakan adalah Sosialisasi, diskusi, demonstrasi, serta monitoring dan evaluasi melalui tiga tahapan yaitu persiapan, pelaksanaan dan evaluasi. Hasilnya terjadi peningkatan kemampuan pelaku usaha dalam membuat pembukuan keuangan, yang dapat digunakan sebagai dasar pengambilan keputusan usaha Berdasarkan hasil evaluasi pelatihan, terjadi peningkatan yang signifikan dalam pemahaman dan kemampuan pelaku usaha dalam menyusun pembukuan keuangan. Hasil pre-test menunjukkan skor rata-rata 70, yang meningkat menjadi 109,51 pada post-test, dari total skor 130. Peningkatan sebesar 56,4% ini menunjukkan bahwa pelatihan telah berhasil meningkatkan pemahaman dan keterampilan pelaku usaha dalam mengelola keuangan secara lebih sistematis dan berbasis data, sehingga mendukung mereka dalam pengambilan keputusan yang lebih rasional dan terukur. Simple Bookkeeping Training for Pangi Beach Tourist Enterprises in Masaingi Village, Donggala Regency Abstract Masaingi Village in Sindue District, Donggala Regency, has tourism business potential that remains underdeveloped due to inadequate management. This situation stems from the community's limited understanding of financial management, where the majority of business owners lack adequate bookkeeping practices and do not yet recognize the importance of financial records. They often continue to make decisions based on intuition and experience. To address this, our program aims to educate business owners on basic bookkeeping. The methods employed include socialization, discussion, demonstration, along with monitoring and evaluation through three stages: preparation, implementation, and evaluation. The results show a significant improvement in the ability of business owners to maintain financial records, which can be used as a basis for business decision-making. Evaluation of the training outcomes revealed a notable increase in participants' understanding and skills in financial bookkeeping. The average pre-test score was 70, which rose to 109.51 on the post-test, out of a total score of 130. This 56.4% improvement indicates that the training successfully enhanced participants' understanding and skills in systematic and data-driven financial management, supporting them in making more rational and informed business decisions.

Upaya Pertolongan Pertama Terjadinya Bencana Pada Masyarakat di Kelurahan Papahan, Kecamatan Tasikmadu, Kabupaten Karanganyar Kusdhiarningsih, Betty; Novitayanti, Eka
Abdinesia: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Abdinesia: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Nahdlatul Ulama Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/abdinesia.v5i1.614

Karanganyar merupakan suatu daerah di Jawa tengah yang memiliki demografi berupa pegunungan, dan terdapat salah satu sungai terbesar di Indonesia. Hal ini menyebabkan Karanganyar sebagai daerah yang subur sekaligus rawan bencana seperti longsor, dan banjir. Badan Pusat Statistik mencatatkan di Kabupaten Karanganyar terdapat 523 kejadian bencana alam selama tahun 2020, dimana angin puting beliung, tanah longsor, dan banjir merupakan bencana yang paling sering terjadi. Khususnya di Papahan Tasikmadu Karanganyar yang akhir-akhir ini terjadi banjir akibat meluapnya sungai karena tanggul yang rusak serta debit air hujan yang tinggi. Meskipun dinyatakan sebagai daerah yang rawan bencana, namun nyatanya masih banyak ditemukan adanya fasilitas dan tempat yang dibangun dengan minim keselamatan. Disertai pula dengan masyarakat yang kurang memiliki dasar pengetahuan mengenai pencegahan, penanganan dan pemulihan ketika suatu bencana terjadi. Hal inilah yang mendasari penulis untuk melakukan pengabdian masyarakat, dengan harapan membawa perubahan bagi masyarakat sekitar sehingga terhindar dari kerugian baik harta, benda dan nyawa dengan memberikan sosialisasi tentang pertolongan pertama bila terjadi bencana.

Analisis Tingkat Literasi Keuangan Pada Pelaku UMKM Yang Terdaftar Di Inkubator Bisnis Kota Palu Tahun 2023-2024 Manginda, Firma; Fattah, Vitayanti; Kasim, Muhammad Yunus; Fera, Fera
Jurnal Media Wahana Ekonomika Vol. 21 No. 4 (2025): Jurnal Media Wahana Ekonomika, Januari 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i4.17589

ABSTRAK Penelitian ini bertujuan untuk menganalisis tingkat literasi keuangan UMKM yang terdaftar di Inkubator Bisnis Kota Palu tahun 2023-2024, dengan fokus pada pemahaman dasar keuangan, pengelolaan kredit, tabungan, investasi, dan manajemen risiko. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengambilan sampel sensus. Data dikumpulkan melalui penyebaran kuesioner kepada 57 tenant UMKM, namun hanya 30 UMKM yang mengisi kuesioner. Penelitian ini menggunakan empat indikator utama dalam mengukur literasi keuangan, yaitu pengetahuan umum pengelolaan keuangan, pengelolaan kredit, pengelolaan tabungan dan investasi, serta manajemen risiko. Populasi dalam penelitian ini adalah UMKM yang terdaftar di Inkubator Bisnis Kota Palu, dan data dianalisis menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa mayoritas UMKM yang terdaftar di Inkubator Bisnis Kota Palu memiliki pemahaman yang baik terhadap prinsip dasar pengelolaan keuangan, penggunaan kredit yang bijak, kebiasaan menabung secara rutin, serta identifikasi dan mitigasi risiko keuangan. Namun, secara keseluruhan, tingkat literasi keuangan UMKM berada pada kategori sedang, yang menunjukkan masih adanya kesenjangan dalam penerapannya di kehidupan sehari-hari. Oleh karena itu, diperlukan pelatihan intensif dan pendampingan praktis agar literasi keuangan dapat diimplementasikan secara optimal dalam pengelolaan usaha. Kata Kunci: Literasi keuangan, UMKM, pengelolaan keuangan, manajemen risiko, Inkubator Bisnis. ABSTRACT This study aims to analyze the financial literacy level of MSMEs registered in the Palu City Business Incubator for the years 2023-2024, focusing on basic financial understanding, credit management, savings, investment, and risk management. This research employs a qualitative descriptive method with a census sampling technique. Data were collected through the distribution of questionnaires to 57 MSME tenants, but only 30 MSMEs completed the questionnaire. This study utilizes four key indicators to measure financial literacy: general knowledge of financial management, credit management, savings and investment management, and risk management. The study population consists of MSMEs registered in the Palu City Business Incubator, and the data were analyzed using Microsoft Excel. The results indicate that the majority of MSMEs registered in the incubator have a good understanding of basic financial management principles, prudent credit usage, regular saving habits, and the identification and mitigation of financial risks. However, overall, the financial literacy level of MSMEs falls into the moderate category, indicating a gap in its practical application in daily business operations. Therefore, intensive training and practical assistance are necessary to ensure the optimal implementation of financial literacy in business management. Keywords : inancial literacy,MSMEs, financial management, risk management, Business Incubator.

THE INFLUENCE OF FINANCIAL PERFORMANCE TOWARDS COMPANIES’ VALUE THROUGH DIVIDEND POLICY AS MODERATING VARIABLE OF FOOD AND BEVERAGE COMPANIES OF INDONESIA STOCK EXCHANGE Tamrin, Sujianto; Muslimin, Muslimin; Fattah, Vitayanti
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 2 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research aims to determine the effect of financial performance consisting of profitability, leverage, liquidity, and activity variables on companies’ value with dividend policy as moderating in food and beverage companies on the Indonesia Stock Exchange. It was hypothesis-testing research. The sample in this research is 11 food and beverage companies on the Indonesia Stock Exchange period 2016-2020. As for the analysis technique of panel data regression, the data analysis tool uses Software Econometric Views (Eviews) version 10. The analysis results of the direct influence of financial performance consist of profitability, leverage, liquidity, and activity variables on the value of Food and Beverage companies on the Indonesia Stock Exchange period 2016-2020. Profitability has a significant positive effect on companies’ value, while leverage, liquidity and activity each have a negative and significant effect on companies’ value. The results of the indirect effect analysis conclude that dividend policy does not moderate the influence of each variable on profitability, leverage, and activity on companies’ value. However, the dividend policy moderates the influence of liquidity on the value of Food and Beverage companies on the Indonesia Stock Exchange (IDX) period 2016-2020. Keywords: Financial Performance, Profitability, Leverage, Liquidity, Activities, and Dividend Policy

THE INFLUENCE OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM AND THE USE OF ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS (AN EMPIRICAL STUDY ON THE RADIO FREQUENCY SPECTRUM MONITORING UNIT OF DIRECTORATE GENERAL OF RESOURCES AND EQUIPME Syahriyani, Syahriyani; Mattulada, Andi; Fattah, Vitayanti
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research aims to determine the effect of the Government's Internal Control System and the Use of Accounting Information Systems on the Quality of Financial Reports. The samples were taken through the saturated sampling (census) technique, a sampling technique from all population members, as many as 70 respondents. The data used are quantitative and qualitative, and the data sources used are secondary and primary data. The data analysis used in this research is multiple regression analysis. Based on statistical tests on the Government's Internal Control System and the use of Accounting Information Systems, it influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. The Government's Internal Control System partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit, Directorate General of Resources and Equipment of Post and Information Technology. Accounting Information Systems partially influences the quality of financial reports at the office of Radio Frequency Spectrum Monitoring Unit of the Directorate General of Resources and Equipment of Post and Information Technology. Keywords: Internal Control System, Accounting Information System, Financial Report Quality.

Banking on Belief: Investigating the Influence of Religiosity on Sharia Banking Adoption Fattah, Vitayanti; Bachri, Syamsul; Sutomo, Maskuri; Farid, Farid; Farid, Erwan Sastrawan
Jurnal Aplikasi Manajemen Vol. 22 No. 2 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.02.06

One of the financial institutions currently developing in Indonesia is sharia banking, but previous research states that the majority of people still use conventional banking products. This is because conventional banks have various products, are more diverse, and have advantages over sharia banks. Therefore, this research aims to identify how religiosity and perceptions can influence people's decisions to use sharia banking services. The type of research conducted is quantitative research. Quantitative research is the type of research conducted. The population consists of 1350 traders located in Manonda Market and Masomba Market in Palu City. Simple Random Sampling is the sampling technique used. In this research, there are 180 respondents whose data will be used to test the hypotheses. The research takes place in the traditional markets of Masomba and Manonda in Palu City, and the data collection was conducted in the year 2023. The data that will be used to test the hypothesis in this research is 180 respondents from questionnaires distributed directly to respondents. The research results show that religiosity can influence people's perceptions regarding Islamic banks; apart from that, perceptions are also found to influence consumer decisions when using sharia banking products. Furthermore, perception can be a good mediator between religiosity and consumer decisions, but in this research, it was found that religiosity cannot influence people's decisions to use sharia banking. The implications of this research are important for academics by opening opportunities for further research regarding the complexity of the relationship between religiosity, perceptions and customer decisions in Islamic banking. For Islamic banking practitioners, these results emphasize the importance of understanding the role of perception in increasing the acceptance and use of Islamic services.

ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI Rika Lidyah; Vitayanti Fattah; Endi Rustendi; Herawati Herawati; Abdul Rosid
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1581

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.

Co-Authors ., Suwarnisih Abdul Rosid Abdullah, Wiranto S Abu Bakar Amir, Andi Mattulada Amirudin, Muhammad Anggraeni Ajeng Prastika Anisah Anisah Anisah Anisah Anisah Anisah Anisah Anonyma, Pipi Ardiansyah Ardiansyah Asriadi Asriadi Aswar Aswar Bakri Hasanuddin Cahyaningtyas, Anindhita Yudha Christiana Arin Proborini Cici Rianty K. Bidin Cici Riyanti K Bidin Daniarti, Dian Darman Darman Darman, Darman Darman, Darman Dewi Wulandari Dwiyanto, Diky Elimawati Rombe Elimawaty Rombe Endi Rustendi Erwan Sastrawan Estiningtyas, Estiningtyas Faisal Faisal Farid Farid, Farid Fatlina, Fatlina Fera, Fera Ferry Efendi Gilang Abriani, Nurul Haspira Manungki Hatma Hatma Herawati Herawati Heryati, Lia Hesti Evrianti Husnah Husnah Husnah Husnah Irma Damaiyanti Lelewana Islianty, Nur Riski Ita Purnama Sari Jayanti, Nur Erika Juliana Kadang KHUSNUL HOTIMAH Kusddiarningsih, Betty Kusdhiarningsih, Betty Lestari Dwi Santi Manginda, Firma Maskuri Sutomo Mattulada, Andi Moh. Ma’ruf MY Tunggeng Moh. Nutfa Mohammad Nofal MUH. YUNUS KASIM, MUH. YUNUS KASIM Muhammad Akhsin Muflikhun Muhammad Nurochman Muhammad Yunus Kasim Munawarah MUSLIMIN Muslimin Muslimin Nofal, Muhammad Nudiatulhuda Mangun Nurdin, Dhayani NURDIN, DJAYANI Pramudita, Fadma Aji Pricylia Chintya Dewi Buntuang Rahmayanti, Yeni Nur Rian Risendy Rianty, Cici Rika Lidyah Risnawati Risnawati Risnawati Ritha Safithri Rizkiani Iskandar Rosida P. Adam Saharuddin Sanjiwo, Diki Bagus Sri Mulyani Stevi Agriani Tema Suo, Abdul Haris Surayya Surayya Surayya, Surayya Suryadi Hadi Syahriyani, Syahriyani Syamsiar, Syamsiar Syamsul Bachri Syamsul Bachri Syamsul Bachri Tamrin, Sujianto Tiara Tiara Tri Wulandari Trimustikapuri, Trimustikapuri Wahyuningsih Wijayanti Wijayanti Zainuddin, Fatlina Zainudin, Fatlina Zia’ul Bati Pradiksa

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