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All Journal Ensiklopedia of Journal Menara Ilmu Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Journal of Emerging Economics and Business
Willy Nofranita
Universitas Muhammadiyah Sumatera Barat
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KREDIT USAH RAKYAT (KUR) TERHADAP PROFITABILITAS UMKM DI KOTA PALEMBANG Bima Aurel Hutabarat; Dewi Sartika; Willy Nofranita
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 9, No 1 (2023): VOLUME IX NO. 1 OKTOBER 2023
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v9i1.4774

Abstract

Permasalahan terkait dengan permodalan yang dialami oleh UMKM yang ada di Kota Palembang membuat para pelaku UMKM sulit untuk menambah biaya-biaya yang diperlukan untuk meningkatkan usahanya terutama dalam meningkatkan Profitabilitas mereka. Sehingga dalam hal ini menunjukkan bahwa perbedaan biaya yang signifikan pada pelaku UMKM di Kota Palembang sebelum dan sesudah menggunakan program yang diberikan oleh pemerintah yaitu Kredit Usaha Rakyat (KUR). Tujuan dilakukan penelitian ini yaitu untuk mengetahui ketepatan penyaluran dana KUR yang diterima oleh pelaku UMKM dan pengaruhnya terhadap kenaikan Profitabilitas usaha bagi masyarakat Kota Palembang. Jenis dan sumber data pada penelitian ini yaitu data kuantitatif. Metode pengumpulan data dengan mengumpulkan data berupa angka-angka, dalam penelitian ini menggunakan data primer dan diperkuat dengan kajian teori yang terkait dengan variabel yang digunakan dalam penelitian ini. Populasi dan sampel yang digunakan yaitu pelaku UMKM yang menerima Kredit Usaha Rakyat (KUR) yang ada di Kota Palembang. Analisis data penelitian ini adalah regresi linier sederhana. Dimana dari analisis data yang digunakan menghasilkan temuan bahwa KUR berpengaruh positif dan signifikan terhadap Profitabilitas UMKM di Kota Palembang dan menunjukkan bahwa nilai thitung sebesar 5,074 > 1,087 dan tingkat signifikanya sebesar 0,00 dapat diartikan bahwa tingkat signifikan tersebut lebih kecil dari taraf signikan α = 0,05. Kata Kunci: Kredit Usaha Rakyat (KUR); Profitabilitas; UMKM
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERIAN PINJAMAN KREDIT USAHA RAKYAT (KUR) PADA BANK SUMSEL BABEL CABANG PEMBANTU BUNGA MAS KABUPATEN LAHAT Septi Pravitasari; Dewi Sartika; Willy Nofranita
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 9, No 2 (2023): VOLUME IX NO. 2 Oktober 2023
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v9i2.4718

Abstract

Abstrak: Permasalahan pada penelitian ini adalah adanya faktor-faktor yang mempengaruhi pemberian pinjaman kredit usaha rakyat (KUR) seperti apakah lama usaha berjalan, agunan, jumlah tanggungan keluarga, usia nasabah, dan sistem pengendalian internal berpengaruh terhadap pemberian pinjaman KUR.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lama usaha berjalan, agunan, jumlah tanggungan keluarga, usia nasabah dan sistem pengendalian internal pada pemberian pinjaman kredit pada Bank Sumsel Babel Cabang Pembantu Bunga Mas Kabupaten Lahat. Serta motivasi di balik penyelidikan ini adalah untuk menjamin bahwa kredit yang diberikan benar-benar terlindungi, sehingga dapat memudahkan proses pemberian kredit, dan mencegah terjadinya kredit yang buruk. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan sumber data primer yaitu informasi yang diperoleh secara langsung dari sumber pertama. Jumlah populasi 199 orang nasabah peminjaman KUR dan sampel dalam penelitian ini adalah 133 responden nasabah peminjaman KUR dengan teknik pengambilan secara random sampling serta menggunakan teknik pengumpulan data yang digunakan dengan menyebar kuesioner atau angket kepada seluruh responden peminjaman KUR. Adapun teknik analisis data menggunakan SEM PLS versi 4.0 yang kemudian diolah menggunakan tools Smart PLS dengan melihat hasil dari Uji Analisis Model Pengukuran (outer model) dan Uji Analisis Model Struktural (Inner Model). Hasil penelitian ini adalah lama usaha berjalan negatif dan tidak berpengaruh terhadap pemberian pinjaman kredit, agunan berpengaruh positif dan signifikan berpengaruh terhadap pemberian pinjaman kredit, jumlah tanggungan keluarga negatif dan tidak berpengaruh terhadap pemberian pinjaman kredit, usia nasabah negatif dan tidak berpengaruh terhadap pemberian pinjaman kredit, dan sistem pengendalain internal berpengaruh positif dan signifikan berpengaruh terhadap pemberian pinjaman kredit.
Determinants of Accounting Software Adoption among MSMEs in Padang City: Evidence from the UTAUT Model Julia Az-zahra; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.93

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using primary data collected through questionnaires distributed to MSME owners who have used accounting software in managing their business finances. The study involved 100 respondents selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention to use accounting software. In contrast, effort expectancy and social influence do not have a significant effect on the intention to use accounting software. This study contributes empirically to the literature on technology adoption in MSMEs, particularly in the context of accounting software usage, and provides practical implications for software developers and policymakers in promoting the digitalization of financial management among MSMEs.
The Influence of Taxes, Corporate Governance, and Bonus Mechanisms on Transfer Pricing Decisions: Evidence from Food and Beverage Companies Listed on the Indonesia Stock Exchange Imelda De Lavega; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.94

Abstract

This study aims to analyze the effect of taxes, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using multiple linear regression analysis. The data used in this study are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 15 companies with a total of 60 observations. The results show that taxes and bonus mechanisms do not have a significant effect on transfer pricing decisions. Meanwhile, corporate governance, measured by institutional ownership, has a significant effect on transfer pricing. Simultaneously, taxes, corporate governance, and bonus mechanisms influence transfer pricing decisions. These findings indicate that corporate governance mechanisms play an important role in supervising managerial policies related to related-party transactions.
PENGARUH PEMAHAMAN AMIL DAN PROFESIONALISME KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LAZISMU DI SUMATERA BARAT M Ghani Muzaki; Willy Nofranita
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 12, No 1 (2026): VOLUME XII NO. 1 APRIL 2026
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v12i1.8042

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman amil dan profesionalisme kerja terhadap kualitas laporan keuangan LAZISMU di Sumatera Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner. Sampel penelitian terdiri dari eksekutif, badan pengurus, dan dewan pengawas syariah LAZISMU wilayah dan LAZISMU daerah se-Sumatera Barat. Hasil penelitian menunjukkan bahwa Pemahaman Amil berpengaruh positif namun tidak signifikan terhadap Kualitas Laporan Keuangan, sedangkan Profesionalisme Kerja berpengaruh positif dan signifikan. Secara simultan, pemahaman amil dan profesionalisme kerja berpengaruh signifikan terhadap kualitas laporan keuangan dengan nilai koefisien determinasi sebesar 97,3%.Kata Kunci: Pemahaman Amil, Profesionalisme Kerja, Kualitas Laporan Keuangan 
Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia Imelda De Lavega; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.106

Abstract

Transfer pricing has become a critical issue in international taxation as it is often associated with profit shifting and tax avoidance strategies. This study aims to examine the effect of tax, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study employs a quantitative approach with an associative research design and applies multiple linear regression analysis to 60 observations selected through purposive sampling. The findings reveal that tax and bonus mechanisms do not significantly affect transfer pricing decisions, suggesting that economic incentives are not always the primary drivers of related-party transaction policies. In contrast, corporate governance, proxied by institutional ownership, has a significant effect, highlighting the crucial role of monitoring mechanisms in limiting managerial opportunism. Simultaneously, all variables significantly influence transfer pricing decisions. These results emphasize that transfer pricing practices are more strongly driven by corporate governance mechanisms than by purely economic factors, underscoring the importance of good corporate governance in enhancing transparency and accountability in corporate decision-making.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.107

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia Imelda De Lavega; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.106

Abstract

Transfer pricing has become a critical issue in international taxation as it is often associated with profit shifting and tax avoidance strategies. This study aims to examine the effect of tax, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study employs a quantitative approach with an associative research design and applies multiple linear regression analysis to 60 observations selected through purposive sampling. The findings reveal that tax and bonus mechanisms do not significantly affect transfer pricing decisions, suggesting that economic incentives are not always the primary drivers of related-party transaction policies. In contrast, corporate governance, proxied by institutional ownership, has a significant effect, highlighting the crucial role of monitoring mechanisms in limiting managerial opportunism. Simultaneously, all variables significantly influence transfer pricing decisions. These results emphasize that transfer pricing practices are more strongly driven by corporate governance mechanisms than by purely economic factors, underscoring the importance of good corporate governance in enhancing transparency and accountability in corporate decision-making.
Determinasi Niat Penggunaan Software Akuntansi pada UMKM: Pengujian Model UTAUT dengan Pendekatan PLS-SEM di Kota Padang Julia Az-zahra; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.107

Abstract

This study aims to analyze the factors influencing the intention to use accounting software among Micro, Small, and Medium Enterprises (MSMEs) in Padang City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research employed a quantitative approach using purposive sampling, involving 100 MSME actors who have used accounting software. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the model has strong explanatory power, with an R-square value of 0.844. Empirically, performance expectancy and facilitating conditions have a positive and significant effect on behavioral intention, while effort expectancy and social influence do not have a significant effect. These findings suggest that perceived usefulness and the availability of supporting infrastructure are the main determinants of accounting software adoption among MSMEs. The study highlights the importance of improving digital literacy and strengthening technological infrastructure to support digital transformation in the MSME sector.
Peran E-Commerce dan Sistem Informasi Akuntansi dalam Pengambilan Keputusan Berwirausaha Mahasiswa Akuntansi Debi Setiawan; Willy Nofranita; Fitri Yulianis; Hari Suriadi
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 2 No. 1 (2026): Juli
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v2i1.137

Abstract

The rapid advancement of digital technology has transformed entrepreneurial activities, requiring university students to possess not only digital literacy but also the ability to utilize information systems to support business decision-making. However, the extent to which E-Commerce knowledge and the use of Accounting Information Systems (AIS) influence entrepreneurial decision-making among accounting students remains inconclusive. This study aimed to examine the effect of E-Commerce knowledge and the use of Accounting Information Systems on entrepreneurial decision-making among Accounting students at Universitas Muhammadiyah Sumatera Barat. A quantitative approach with an associative research design was employed. The study involved 50 accounting students selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using multiple linear regression with IBM SPSS. The findings indicate that E-Commerce knowledge does not significantly affect entrepreneurial decision-making (Sig. = 0.527), whereas the use of Accounting Information Systems has a positive and significant effect (Sig. = 0.027). Simultaneously, both variables significantly influence entrepreneurial decision-making (F = 6.434; Sig. = 0.003), with a coefficient of determination (R²) of 0.215, indicating that the model explains 21.5% of the variance in entrepreneurial decision-making. These findings suggest that Accounting Information Systems play a more strategic role than E-Commerce knowledge in supporting entrepreneurial decision-making among accounting students. Therefore, higher education institutions should strengthen the integration of digital entrepreneurship learning with accounting information systems and financial information management to better prepare students for the digital business environment.
Co-Authors Bima Aurel Hutabarat Debi Setiawan Dewi Sartika Fitri Yulianis Hari Suriadi Imelda De Lavega Julia Az-zahra Kevin Andeska Putra Luluk Tobing M Ghani Muzaki Maitri Hidayahni Muthia Agnisa Halim Mutiara Irman Saddam Husein Bugis Sarah Lazuar Dini Sari, Lola Fitria Septi Pravitasari Sridela Amanda Putri