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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JIKA: Jurnal Ilmu Keuangan dan Perbankan Diklat Review : Jurnal manajemen pendidikan dan pelatihan Gema Wiralodra Jurnal Abdimas Bina Bangsa BISMA (Bisnis dan Manajemen) eJEBA
Tria Apriliana, Tria
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Understanding the Drivers of Online Loan Usage in Fashion MSMEs: An Empirical Study in West Java Apriliana, Tria; Gusni, Gusni; Iriani, Yani
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i1.14120

Abstract

Access to finance for MSMEs is an important factor in supporting economic growth in Indonesia. Although MSMEs contribute significantly to GDP and employment absorption, they often face difficulties in obtaining funding from traditional financial institutions. With the advancement of information technology, fintech lending has become a popular alternative that offers quick, easy, and inclusive financing. However, the adoption of online loans by MSMEs has not been optimal. This study aims to analyze the factors influencing the intention to use online loans among fashion MSMEs in West Java. This research uses the Technology Acceptance Model (TAM) as the theoretical framework, with independent variables such as subjective norms, perceived behavioral control, financial literacy, risk perception, social influence, perceived ease of use, and perceived usefulness. Data were collected from 40 respondents using simple random sampling and analyzed using SEM-PLS. The results indicate that subjective norms and perceived behavioral control have a positive influence, while financial literacy and risk perception have a negative influence on the intention to use online loans. Social influence, perceived ease of use, and perceived usefulness do not have a significant effect. Limitations include a small sample size and a limited scope. Keywords: Online Loan; Msmes; Subjective Norms; Financial Literacy; TAM
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DESA CANGKUANG, KECAMATAN LELES, KABUPATEN GARUT, JAWA BARAT Apriliana, Tria; Agustina, Ingrid Larasati; Susiani, Rini; Yusuf, Paulus Sugianto; Ilyas, Supriyanto
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1494

Abstract

Widyatama University, in collaboration with Small and Medium Enterprises (MSMEs) and the Cangkuang Village Office, Leles District, Garut Regency, provided Training on Preparing Simple Financial Reports for the Cangkuang Village MSME Group to gain knowledge and skills so that they can provide direction and assistance to the MSME Group below the supervision of the Village Office. Suggestions and appropriate solutions will help solve the problems of recording transactions and financial reports faced by business people, who generally have low education and lack the understanding and ability to prepare financial reports.
PENGARUH NILAI TUKAR, HARGA DAN PRODUKSI TERHADAP EKSPOR KAYU LAPIS INDONESIA KE JEPANG PERIODE 2014 - 2023 Al Agami, Arrashdan Tihami Nurfatwa; Apriliana, Tria
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cy1z0482

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh nilai tukar, harga, dan produksi terhadap volume ekspor kayu lapis Indonesia ke Jepang selama periode 2014–2023. Dengan menggunakan pendekatan kuantitatif melalui analisis regresi linear berganda, penelitian ini memanfaatkan data runtut waktu sekunder yang diperoleh dari sumber resmi pemerintah. Variabel dependen dalam penelitian ini adalah volume ekspor kayu lapis ke Jepang, sedangkan variabel independennya meliputi nilai tukar (IDR/JPY), harga kayu lapis, dan produksi kayu lapis domestik. Hasil penelitian menunjukkan bahwa nilai tukar dan harga kayu lapis berpengaruh signifikan terhadap volume ekspor kayu lapis, sementara produksi tidak menunjukkan pengaruh yang signifikan secara statistik. Secara khusus, nilai tukar yang lebih kuat cenderung menurunkan volume ekspor karena meningkatnya harga produk di pasar internasional, sementara kenaikan harga secara paradoks justru berhubungan positif dengan volume ekspor, kemungkinan disebabkan oleh diferensiasi produk dan permintaan yang tidak elastis di pasar Jepang. Temuan ini mengimplikasikan bahwa daya saing harga dan stabilitas nilai tukar lebih berpengaruh dibandingkan kapasitas produksi dalam mendorong ekspor kayu lapis. Penelitian ini merekomendasikan agar pembuat kebijakan memfokuskan upaya pada menjaga stabilitas nilai tukar dan mendorong produksi bernilai tambah untuk memenuhi standar ekspor. Penelitian ini memberikan kontribusi pada literatur yang ada mengenai hubungan dagang Indonesia–Jepang dan memberikan wawasan bagi perumusan strategi ekspor di sektor kehutanan.
Intention model and factors leading to MSMEs falling into the trap of illegal online loans Farida, Lilik; Saleh, Chairul; Indraningrat, Ketut; Utami, Elok Sri; Apriliana, Tria
BISMA (Bisnis dan Manajemen) Vol. 18 No. 1 (2025)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v18n1.p86-112

Abstract

The micro, small, and medium enterprises (MSMEs) sector in Indonesia plays a vital role in the economy and job creation, but often struggles with limited access to capital. As a result, many MSMEs turn to fintech solutions or online loans, including illegal ones, which usually trap them in high-interest debt. Factors influencing this behaviour include social norms, perceived behavioural control, financial literacy, risk perception, interest rates, social influence, perceived ease of use, perceived usefulness, trust in illegal loans, education level, and social media usage for advertising. At the same time, the Financial Services Authority (OJK) are working to reduce MSMEs’ involvement with illegal online loans. This research aims to examine the factors that drive MSMEs to use illegal loans, focusing on how trust in online loans and the intention to use them mediate this behaviour. Additionally, education level and frequency of social media use are examined as moderating factors. The study surveyed 330 MSMEs and analysed the data using structural equation modelling. The findings indicate that subjective norms significantly increase trust in illegal loans but do not significantly impact the intention to use them. Perceived behavioural control influences both trust and the intention to use illicit loans. Interest rates also have a significant positive effect on both trust and intention. Social influence increases trust but decreases the intention to use illegal loans. Lastly, the intention to use illicit loans strongly predicts actual behaviour, with education level reinforcing this link, while frequent social media use weakens it.
Quality of service, tax outreach, and online payment systems: do they affect taxpayer compliance with land and building taxes (PBB) in the Regional Revenue Agency in the central region of Bandung City? Refiyani, Mega; Apriliana, Tria
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.474

Abstract

The study's objective was to examine how customer satisfaction, tax socialization, and online payment methods affected taxpayer compliance at Bapenda in Bandung City's Central Region. By distributing questionnaires based on the variables being measured, this study adopts a quantitative methodology. 100 taxpayers from Bandung City Bapenda's Central Region served as the study's sample. The SPSS 25.0 version is used to process the collected data. Additionally, descriptive analysis, the traditional assumption test, multiple linear regression analysis, and the coefficient of determination test were all used in the data analysis for this study. According to the study's findings, online payment methods, tax socialization, and service quality all have a favorable and considerable simultaneous impact on taxpayer compliance.
Strengthening the Performance of Micro, Small, and Medium Enterprises (MSMEs) Through Social Media Adoption with Human Resource Competency as Moderation and Implementation of The Penta Helix Model in Facing New Normal Challenges in Jember Regency: (Model Penguatan Kinerja UMKM Melalui Adopsi Media Sosial dengan Kompetensi SDM sebagai Moderasi serta Implementasi Penta Helix dalam Menghadapi Tantang New Normal di Kabupaten Jember) Mawardi, Ahmad Ahsin Kusuma; Farida, Lilik; Nusbantoro, Ariwan Joko; Utami, Elok Sri; Endhiarto, Tatok; Apriliana, Tria
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 1 (2024): e-JEBA Volume 11 Number1 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i1.44396

Abstract

The Covid-19 pandemic has had a negative impact on MSMEs, and has encouraged MSMEs to be more creative in trying to maintain and develop their business during the pandemic, especially through the adoption of social media for marketing activities. However, the competence of HR in MSMEs is still an obstacle to the process of adopting social media. The aims of this study were (1) to analyze the role of HR competence in moderating social media adoption on MSME performance, and (2) to analyze the implementation of the pentahelix model in strengthening MSME performance through the role of social media adoption and HR competence in facing the new normal challenges in Jember Regency. The research method used is mixed method research, which combines both quantitative and qualitative research approaches. The sample of this research is 100 SMEs. Quantitative data analysis was carried out using the PLS SEM technique. Qualitative data analysis was carried out with FGDs with stakeholders such as the government represented by the Jember District Office of Cooperatives and MSMEs, the media, the MSME community, academics, and business people. The results of the verification analysis using the SEM analysis technique show that technology has a significant effect on the performance of MSMEs in Jember Regency. Meanwhile, organizational, and environmental variables did not have a significant effect on the performance of MSMEs in Jember Regency. HR competence has a significant effect on the performance of MSMEs in Jember Regency. HR competence does not moderate the effect of technology on the performance of MSMEs in Jember Regency. HR competence does not moderate organizational influence on MSME performance in Jember Regency. HR competence does not moderate the influence of the environment on the performance of MSMEs in Jember Regency. To strengthen the performance of MSMEs through the adoption of social media, all stakeholders have an important role, where the government becomes a facilitator in conducting training and mentoring. With the involvement of academics to conduct research so that market segmentation is more appropriate for marketing through social media. Then businesspeople who have been involved in digital marketing play a role in transferring knowledge, and the role of the media is to strengthen marketing carried out by MSMEs through social media.
Analisis Implementasi Penyusunan Laporan Keuangan Koperasi Syari’ah Berbasis Masjid Ikram, Syafrizal; Suryana, Suryana; Ali, Muhammad; Agustina, Ingrid Larasati; Apriliana, Tria; Hadi, Dudi Abdul
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 1 (2024): April 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i1.18073

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi penyusunan laporan keuangan pada koperasi syariah. problematika ekonomi saat ini yaitu kemiskinan, keterbelakangan, pengangguran, kesenjangan dan menjamurnya pelaku rentenir. MUI kota Bandung mendukung masyarakat mendirikan koperasi syariah sebagai solusi penguatan ekonomi masyarakat. Prinsip koperasi syariah dalam kegiatan usahanya harus halal, baik, bermanfaat bagi umat, serta tidak boleh mengandung unsur maysir, gharar dan riba. Objek penelitian adalah penyusunan laporan keuangan dengan survey pada koperasi syariah berbasis masjid di kota Bandung. Metode penelitian adalah deskriptif analisis, data yang digunakan yaitu data kualitatif yang disajikan dalam bentuk tulisan yang berasal dari data primer hasil observasi langsung, wawancara mendalam dan data sekunder. Hasil penelitian bahwa dalam praktik penyusunan laporan keuangannya Sebagian koperasi hanya mencatat transaksi kedalam buku penerimaan dan pengeluaran dan belum memiliki laporan keuangan. lainnya proses penyusunan laporan keuangan belum memenuhi kaidah perlakuan akuntansi yang baik, dan hanya berdasarkan kelaziman atau asumsi yang dimiliki para pengurus. Dan pemahaman tentang akuntansi, pengurus koperasi hanya sebatas tahu dan belum paham menyusun laporan keuangan sesuai dengan kaidal perlakuan akuntansi.
Comparative Study Analysis of the Effect of Protectionism Policy on Indonesian Cocoa Exports to Destination Countries: India, United States, Malaysia, China, Australia Sofyan, Agus; Apriliana, Tria
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2401

Abstract

Protectionist policies are taken by some countries such as Indonesia with the aim of protecting and improving the quality of domestic products. Indonesia is one of the largest cocoa producers in the world and plays an important role in the global supply chain. This study aims to analyze the effect of protectionist policies implemented by the Indonesian government on the volume of cocoa exports to five main destination countries, namely India, the United States, Malaysia, China, and Australia, during the 2019-2023 period. Protectionist policies such as export duty tariffs and non-tariff regulations are implemented to encourage domestic processing to increase the added value of cocoa products. The research method uses a quantitative approach with comparative analysis. Data was obtained from reliable secondary sources, such as the Central Statistics Agency (BPS). The results show that protectionist policies have a significant impact on the competitiveness of Indonesian cocoa exports in the global market. The practical implication of this study is the importance of market diversification and product quality improvement to face international competition. In addition, the government needs to balance between protecting the domestic industry and increasing global competitiveness to maintain the sustainability of Indonesian cocoa exports.
Do Intellectual Capital and Environmental, Social, and Governance (ESG) on Financial Performance? Fathonah, Andina Nur; Ali, Muhammad; Apriliana, Tria
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1519

Abstract

The majority of Indonesians depend on agriculture as an important sector. PSAK 69 regarding agriculture must be supported by companies engaged in this field because they must have rules for preparing Financial Statements. This study aims to determine the effect of Intellectual Capital and ESG on Financial Performance (Agriculture Sector 2019-2021 Period).  In the context of IC, the dependent variable discussed in this study is symbolized by VAIC in three ways: Value Added Capital Cefficient (VACA), Human Capital Cefficient (VAHU), and Structural Capital Cefficient (STVA). In addition, there is an additional dependent variable, ESG. Financial performance, represented by Return on Asset (ROA), is the independent variable of this study. This study is quantitative. The Indonesia Stock Exchange Annual Report is the source of secondary time series data used in this study. The study will take 36 samples, with 12 companies selected to be sampled for three years. This study uses the explanatory method. This study uses descriptive analysis and multiple linear regression to analyze the data. Only VAHU affects ROA, while the other variables do not. Together, VACA, VAHU, STVA, and ESG have an influence of 60.97% on ROA, and other variables not examined in this study have an influence of 39.03%.
The Impact of Exports and Currency Value on Indonesia's Economic Development Before and During Covid-19 Period 2011-2023 Yusuf, Dira Maulana; Apriliana, Tria
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2323

Abstract

The COVID-19 pandemic significantly impacted global economies, including Indonesia. This study aims to analyze the effects of exports and exchange rates on Indonesia’s economic development during 2011-2023. Using a quantitative approach with the Two-Stage Least Squares (2SLS) method, the results indicate that exports positively contributed to economic growth before the pandemic. However, this contribution weakened during the pandemic due to global supply chain disruptions. Exchange rate depreciation had a positive impact on export competitiveness before the pandemic, while its influence became insignificant during the pandemic. Inflation consistently showed a negative impact on economic growth throughout the study period. This research highlights the importance of export diversification, exchange rate stability, and inflation control as strategies to support sustainable economic growth.
Co-Authors Agus Sofyan Agustina, Ingrid Larasati Ahmad Ahsin Kusuma Mawardi Al Agami, Arrashdan Tihami Nurfatwa Ariwan Joko Nusbantoro Chairul Saleh Elok Sri Utami Fathonah, Andina Nur Gusni, Gusni Hadi, Dudi Abdul Ikram, Syafrizal Ilyas, Supriyanto Iriani, Yani Ketut Indraningrat Lilik Farida MUHAMMAD ALI Refiyani, Mega Suryana Suryana Susiani, Rini Tatok Endhiarto Yusuf, Dira Maulana Yusuf, Paulus Sugianto