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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi INVEST : Jurnal Inovasi Bisnis dan Akuntansi Wasana Nyata Indonesian Accounting Research Journal WASANA NYATA Taawun: Jurnal Pengabdian kepada Masyarakat
Naini Rizka Amalia
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Veterinary Other

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Pengaruh Harga, Promosi, Dan Brand Image Terhadap Keputusan Pembelian Skincare Scarlett Pada Mahasiswa Universitas Semarang Naini Rizka Amalia; Susanto Susanto; Citra Andriani; Iza Safitri Dewi; Arif Afriady
Indonesian Accounting Research Journal Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i2.4932

Abstract

The purpose of this study was to determine the effect of price, promotion and brand image on consumer purchasing decisions at Semarang University students. The research method used is quantitative method with multiple linear regression analysis techniques. Questionnaires were distributed to the respondents totaling 100 respondents. The results of this study, namely price, promotion and brand image have a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Promotion has a positive and significant effect on purchasing decisions. Brand image has a significant positive effect on purchasing decisions
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Ayu Nurafni Octavia; Ahmad Sahri Romadon; Naini Rizka Amalia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

Abstract

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research
Capital Market Investment Education to Strengthen The Financial Literacy of Karang Taruna Citra Andriani; Asih Niati; Tri Rinawati; Naini Rizka Amalia
TAAWUN Vol. 6 No. 01 (2026): TA'AWUN FEBRUARY 2026
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v6i01.1196

Abstract

This community service program was conducted to enhance financial literacy, particularly in basic understanding and skills related to capital market investment, among members of Karang Taruna Wiradiranda. The activities were implemented through the delivery of educational materials covering an introduction to the capital market, explanations of various investment instruments, an understanding of potential returns and risks, and simple exercises in investment decision-making. The program's effectiveness was assessed using pre- and post-tests administered to participants before and after the socialization activities. The evaluation results indicated an improvement in participants’ understanding of capital market investment, as reflected in higher post-test scores than pre-test scores. In addition, the program fostered increased interest and self-confidence among participants in developing more rational and responsible investment plans. The implementation method employed an educational–participatory approach comprising several stages: identification of participants’ needs; socialization of basic financial literacy and capital market concepts; practical investment training through simulations and the use of investment applications; and ongoing mentoring. Program evaluation was also carried out through discussions and observations of participants’ levels of understanding and engagement throughout the activities. The results demonstrated improved participant comprehension of fundamental investment concepts, capital market mechanisms, and technical skills in operating investment applications. Furthermore, participants showed greater interest and readiness to initiate independent investment activities. This program is expected to serve as an initial step in fostering wiser, sustainable financial behavior oriented toward long-term financial planning.
The Moderating Role of Good Corporate Governance in the Relationship between Intellectual Capital, Green Accounting, and Company Performance Dian Indriana Tri Lestari; Risti Ulfi Hanifah; Naini Rizka Amalia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2143

Abstract

This study aims to examine the effect of intellectual capital and green accounting on company performance, with corporate governance as a moderating variable. This research employs panel data from 20 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 100 observations. The data were analyzed using panel data regression with the Random Effects Model. The results indicate that intellectual capital has a significant negative effect on company performance, while green accounting does not have a significant effect. Simultaneously, intellectual capital and green accounting significantly influence company performance. Furthermore, corporate governance strengthens the relationship between green accounting and company performance but does not moderate the relationship between intellectual capital and company performance. These findings suggest that the utilization of intellectual capital in the observed sector is not yet optimal, and environmental accounting practices have not been able to directly enhance company performance. This study contributes to the literature by providing empirical evidence from emerging markets and highlighting the role of corporate governance in improving the effectiveness of environmental practices.
Literasi Kepatuhan 5.0 Mengoptimalkan Notifikasi Dan Edukasi Mandiri Pada Dashboard Coretax Bagi Pelaku Usaha UKM Tangan Terampil Kota Semarang Citra Andriani Kusumawati; Asih Niati; Tri Rinawati; Naini Rizka Amalia
WASANA NYATA Vol 10, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v10i1.2197

Abstract

Transformasi digital administrasi perpajakan melalui implementasi Coretax oleh Direktorat Jenderal Pajak bertujuan meningkatkan kualitas layanan dan kepatuhan wajib pajak. Namun, masih terdapat pelaku Usaha Kecil dan Menengah (UKM) yang belum memanfaatkan fitur-fitur Coretax secara optimal karena rendahnya literasi digital perpajakan. Penelitian ini bertujuan menganalisis pengaruh optimalisasi notifikasi dan edukasi mandiri pada dashboard Coretax terhadap peningkatan literasi kepatuhan pajak pelaku UKM Terampil di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UKM yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) dan menggunakan Coretax. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antara optimalisasi notifikasi, edukasi mandiri, literasi kepatuhan, dan kepatuhan formal wajib pajak. Hasil penelitian diharapkan menunjukkan bahwa pemanfaatan notifikasi digital dan fitur edukasi mandiri pada dashboard Coretax berpengaruh positif terhadap peningkatan literasi perpajakan serta kepatuhan formal pelaku UKM. Temuan penelitian ini diharapkan memberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan layanan edukasi digital yang lebih adaptif, mudah diakses, dan sesuai dengan kebutuhan wajib pajak, sehingga mampu mendukung peningkatan kepatuhan pajak secara berkelanjutan.
The Moderating Role of Good Corporate Governance in the Relationship between Intellectual Capital, Green Accounting, and Company Performance Dian Indriana Tri Lestari; Risti Ulfi Hanifah; Naini Rizka Amalia
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2143

Abstract

This study aims to examine the effect of intellectual capital and green accounting on company performance, with corporate governance as a moderating variable. This research employs panel data from 20 property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 100 observations. The data were analyzed using panel data regression with the Random Effects Model. The results indicate that intellectual capital has a significant negative effect on company performance, while green accounting does not have a significant effect. Simultaneously, intellectual capital and green accounting significantly influence company performance. Furthermore, corporate governance strengthens the relationship between green accounting and company performance but does not moderate the relationship between intellectual capital and company performance. These findings suggest that the utilization of intellectual capital in the observed sector is not yet optimal, and environmental accounting practices have not been able to directly enhance company performance. This study contributes to the literature by providing empirical evidence from emerging markets and highlighting the role of corporate governance in improving the effectiveness of environmental practices.
Literasi Kepatuhan 5.0 Mengoptimalkan Notifikasi Dan Edukasi Mandiri Pada Dashboard Coretax Bagi Pelaku Usaha UKM Tangan Terampil Kota Semarang Citra Andriani Kusumawati; Asih Niati; Tri Rinawati; Naini Rizka Amalia
WASANA NYATA Vol 10, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v10i1.2197

Abstract

Transformasi digital administrasi perpajakan melalui implementasi Coretax oleh Direktorat Jenderal Pajak bertujuan meningkatkan kualitas layanan dan kepatuhan wajib pajak. Namun, masih terdapat pelaku Usaha Kecil dan Menengah (UKM) yang belum memanfaatkan fitur-fitur Coretax secara optimal karena rendahnya literasi digital perpajakan. Penelitian ini bertujuan menganalisis pengaruh optimalisasi notifikasi dan edukasi mandiri pada dashboard Coretax terhadap peningkatan literasi kepatuhan pajak pelaku UKM Terampil di Kota Semarang. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap pelaku UKM yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) dan menggunakan Coretax. Data dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antara optimalisasi notifikasi, edukasi mandiri, literasi kepatuhan, dan kepatuhan formal wajib pajak. Hasil penelitian diharapkan menunjukkan bahwa pemanfaatan notifikasi digital dan fitur edukasi mandiri pada dashboard Coretax berpengaruh positif terhadap peningkatan literasi perpajakan serta kepatuhan formal pelaku UKM. Temuan penelitian ini diharapkan memberikan kontribusi bagi Direktorat Jenderal Pajak dalam mengembangkan layanan edukasi digital yang lebih adaptif, mudah diakses, dan sesuai dengan kebutuhan wajib pajak, sehingga mampu mendukung peningkatan kepatuhan pajak secara berkelanjutan.
Co-Authors Afriady, Arif Ahmad Sahri Romadon Asih Niati Ayu Nurafni Octavia Citra Andriani Citra Andriani Kusumawati Dian Indriana Tri Lestari Iza Safitri Dewi Risti Ulfi Hanifah susanto santo Tri Rinawati