Articles
<![CDATA[THE EFFECT SELF EFFICACY AND COMPETENCE ON ENTREPRENEURIAL INTENTIONS WITH COPING AS MEDIATION ]]>
<![CDATA[Zulhawati]]>;
<![CDATA[Pujiastuti]]>;
<![CDATA[Rofiqoh, Ifah]]>;
<![CDATA[Diana Sari, Septi]]>
<![CDATA[ Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 1 No 1 (2019): International Journal of Business, Humanities, Education and Social Sciences ]]>
Publisher : <![CDATA[Universitas Teknologi Yogyakarta ]]>
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DOI: 10.46923/ijbhes.v1i1.22
<![CDATA[Abstract— The purpose of this study was to examine the effect of self-efficacy and competence on the intention toentrepreneurship by coping as a mediating variable. Self-efficacy is the level of confidence in doing the task well,competence is the ability, knowledge / understanding, and attitude needed in carrying out job responsibilities. Copingas a behavioral and cognitive effort in managing internal and external demands is expected to overload and exceedindividual abilities. The sample in this study were Yogyakarta Technological University (UTY) students who weredivided into three groups, namely students who had never received entrepreneurship courses, had already receivedcourses, entrepreneurship, and students who had obtained courses, entrepreneurship who had just joined theEntrepreneurship Development Program. The results of the study showed that self-efficacy, competence and copinginfluenced the desire for entrepreneurship. Self-efficacy and competence have an indirect positive effect onentrepreneurial intentions through coping.]]>
<![CDATA[Role Stress dan Intensi Wanita Berwirausaha ]]>
<![CDATA[Zulhawati Zulhawati]]>;
<![CDATA[Pujiastuti Pujiastuti]]>;
<![CDATA[Ifah Rofiqoh]]>
<![CDATA[ Jurnal Studi Manajemen dan Bisnis Vol 3, No 1 (2016): Juni ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/jsmb.v3i1.2568
<![CDATA[Penelitian ini bertujuan untuk mengetahui role stress dan intensi wanita untuk berwirausaha. Penelitian di lakukan terhadap ibu-ibu peserta pelatihan batik tulis di Dusun Serut Desa Sendangsari Kecamatan Pajangan Bantul DIY. Penelitian ini adalah penelitian kualitatif, yaitu dengan menggunakan wawancara dan pendampingan selama pelatihan. Untuk mengetahui keabsahan data digunakan uji kredibilitas data atau kepercayaan terhadap data hasil penelitian kualitatif dilakukan dengan triangulasi dan member check. Penelitian ini menemukan bahwa dari sepuluh responden dua orang siap menjadi wirausaha karena memang mereka sudah punya wirausaha. Sisanya masih ragu-ragu karena berbagai hambatan yang akan dihadapi dan khawatir terhadap prospek masa depan. Role stress menjadi pertimbangan para wanita untuk menjadi wirausaha. Rekomendasi untuk penelitian selanjutnya bisa memasukkan latar belakang keluarga, modal sosial dan peningkatan kreativitas dan pembelajaran kewirausahaan. Penambahan informan juga bisa digunakan untuk mengetahui intensi wanita untuk berwirausaha.]]>
<![CDATA[Menumbuhkan Calon Wirausaha di Perguruan Tinggi ]]>
<![CDATA[Zulhawati Zulhawati]]>;
<![CDATA[Ifah Rofiqoh]]>;
<![CDATA[Lia Faj’rina Binuril Hidayati]]>
<![CDATA[ PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol 1, No 1 (2020): Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal (Jurnal Ilmiah Indonesia) ]]>
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DOI: 10.25008/parahita.v1i1.41
<![CDATA[Persaingan sumber daya manusia yang semakin ketat memaksa perguruan tinggi mepersiapkan lulusan yang harus memiliki kompetensi hardskill dan softskill. Untuk mengurangi pengangguran, kurang percaya diri, kurang pemahaman aktualisasi keilmuan, dan kendala lain yang dihadapi oleh lulusan perguruan tinggi, salah satu program yang dilaksanakan di UTY adalah memberikan bekal kewirausahaan. Program Pengembangan kewirausahaan (PPK) melalui berbagai tahapan merupakan suatu hubungan mahasiswa, kewirausahaan, dunia usaha dan UTY. Dukungan dan komitmen pengembangan kewirausahaan di UTY dikembangkan melalui Bidang Kreanopreneur meliputi kreativitas, inovasi dan kewirausahaan dengan memberikan dukungan inkubasi untuk tumbuh dan pembekalan mahasiswa dalam mengimplementasikan dunia usaha dan jiwa wirausaha.]]>
<![CDATA[Artistic Orientation, Financial Literacy, Digital Literacy, and MSME Performance ]]>
<![CDATA[Ifah Rofiqoh]]>
<![CDATA[ IJHCM (International Journal of Human Capital Management) Vol 7 No 1 (2023): (IJHCM) International Journal of Human Capital Management ]]>
Publisher : <![CDATA[Program Studi S3 Ilmu Manajemen ]]>
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DOI: 10.21009/IJHCM.07.01.4
<![CDATA[The limitations of research linking artistic orientation with performance motivate researchers to examine artistic orientation in creative MSMEs. Their uniqueness is that they combine art and economics, resulting in original creations and the ability to compete and succeed in the market. To combine these two things, a performance improvement strategy is needed, among others by increasing literacy. This study examines whether managers perform better artistically and whether financial and digital literacy affects performance. This study uses primary data from questionnaires to 344 creative MSMEs in Yogyakarta. Data analysis using Partial Least Square - SEM results show that artistic orientation has a significant effect on non-financial and financial performance. Financial literacy and digital literacy have a significant effect on financial performance.]]>
<![CDATA[Causes of Audit Report Lag with Reputation of Audit Firm as a Moderating Variable ]]>
<![CDATA[Widiastuti, Afifah Nur]]>;
<![CDATA[Rofiqoh, Ifah]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v8i3.1061
<![CDATA[Audit report lag is an important problem because it can cause delays in submitting financial reports by companies to the OJK. This study examines the effect of audit opinion, profitability, and company size on audit report lag with Reputation of audit firm as a moderating variable in non-primary consumer goods companies listed on the IDX. The sample used in this study were 78 non-primary consumer goods companies listed on the IDX 2018-2022. The data analysis method used in this research is panel data regression analysis and moderation regression analysis. The results of this study indicate that audit opinion and profitability have a negative effect on audit report lag, while company size has no significant effect on audit report lag. Reputation of audit firm is able to strengthen the effect of profitability on audit report lag and weaken the effect of company size on audit report lag and but is unable to moderate the effect of audit opinion on audit report lag.]]>
<![CDATA[INVESTIGATING AUDIT QUALITY DETERMINANTS : EVIDENCE FROM THE MINING INDUSTRY IN INDONESIA ]]>
<![CDATA[Putra Pamungkas, Wahyu Ragil]]>;
<![CDATA[Rofiqoh, Ifah]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/v20i1.21651
<![CDATA[This study analyzes the impact of audit tenure, audit committee, audit fees, audit rotation, auditor specialization, and leverage on audit quality. A quantitative method was employed using secondary data sources in the form of annual reports and audited financial statements. The sample consisted of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023, utilizing purposive sampling techniques. 38 companies were analyzed, resulting in 190 observations over the specified period. Panel data regression analysis was employed to test the proposed hypotheses. The research findings show that audit tenure and audit rotation negatively impact audit quality, while the audit committee, audit fees, auditor specialization, and leverage do not have a significant effect on audit quality.]]>
<![CDATA[Literasi keuangan untuk perencanaan keuangan keluarga ]]>
<![CDATA[Ifah Rofiqoh]]>;
<![CDATA[Surifah Surifah]]>;
<![CDATA[Inon Listyorini]]>;
<![CDATA[Taufik Bin Abad]]>
<![CDATA[ KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 2 (2024): Mei ]]>
Publisher : <![CDATA[Institut Teknologi Dirgantara Adisutjipto ]]>
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DOI: 10.28989/kacanegara.v7i2.1936
<![CDATA[Pengelolaan keuangan bagi perempuan menjadi penting mengingat kompleksitas perannya dalam pengaturan keuangan keluarga. Pengabdian ini bertujuan untuk memberikan pengetahuan, keterampilan dan praktik pengelolaan keuangan untuk meningkatkan ketahanan keuangan keluarga. Pendekatan pengabdian menggunakan The Sustainable Livelihood Approach (SLA), yang diorientasikan pada keberlanjutan ekonomi keluarga agar semakin kuat. Hasil post-test mengonfirmasi bahwa tingkat kecakapan partisipan lebih baik dari pre-test yang diukur dengan rata-rata tingkat capaian responden (TCR). Hasil penyuluhan dan pendampingan literasi keuangan serta perlakuan simulasi pengelolaan keuangan juga FGD pada keputusan keuangan keluarga terkait perencanaan jangka panjang, perencanaan manajemen risiko, perencanaan distribusi pendapatan, perencanaan hari tua dan perencanaan investasi meningkat. Hal ini terlihat dari hasil post-test menunjukkan peningkatan rata-rata TCR dari 2,68 menjadi 2,75. Hal ini menunjukkan ada peningkatan pengetahuan keterampilan serta komitmen untuk meningkatkan literasi dan perilaku keuangan cukup baik, sehinga ketahanan keuangan keluarga meningkat. Hasil ini masih perlu ditingkatkan terutama pada manajemen risiko yang rata-ratanya tidak baik.]]>
<![CDATA[Application of Cashier Applications in the Traditional Retail Digitalization Process: A Literature Study ]]>
<![CDATA[Usman, Usman]]>;
<![CDATA[Rofiqoh, Ifah]]>
<![CDATA[ Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025 ]]>
Publisher : <![CDATA[Ann Publisher ]]>
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DOI: 10.62885/ekuisci.v2i6.787
<![CDATA[Background. Digital transformation in the micro-retail sector has become an inescapable necessity, particularly in the face of technological advancements and shifts in consumer behavior. Aims. This study aims to evaluate how the application of cashier applications as a form of digitalization affects the effectiveness of marketing in grocery stores in Kasihan District, Bantul, Yogyakarta. Method. This study uses a systematic literature study approach to describe how cashier applications play a role in supporting the digital transformation of grocery stores, especially in marketing strategies. Data was analyzed from 12 relevant scientific journals, covering issues such as transaction efficiency, customer management, and data-driven decision-making. Result. The study's results show that the use of cashier applications supports the effectiveness of promotions, fosters consumer loyalty, and facilitates digital stock and price management. The analysis was carried out thematically to identify the main patterns that appear in the literature. Conclusion. This research makes theoretical and practical contributions to the development of micro, small, and medium-sized enterprises (MSMEs) in the context of digitalization in micro-retail]]>
<![CDATA[Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan dengan Kepemilikan Manajerial Sebagai Variabel Moderasi ]]>
<![CDATA[Ardi Subakti]]>;
<![CDATA[Subakti, Ardi]]>;
<![CDATA[Rofiqoh, Ifah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v8i2.6973
<![CDATA[This study aims to examine the effect of sustainability report disclosure, which includes economic, environmental, and social performance, on financial performance as proxied by Return on Assets (ROA) in companies listed on the LQ45 Index for the 2020-2023 period. The data used are secondary data obtained from financial reports and sustainability reports. The sampling technique employed is purposive sampling, with a final sample size of 88 for the 2020-2023 period. The data analysis method in this research is moderation regression analysis with panel data using Eviews 12. The results show that the disclosure of sustainability reports covering economic, environmental, and social performance has no significant partial effect on financial performance (ROA). Managerial ownership can moderate the influence of environmental performance disclosure on financial performance (ROA) but cannot moderate the influence of economic and social performance disclosure on financial performance (ROA). The implication of this research is that companies may consider increasing managerial ownership to encourage sustainable practices, as managers who are also owners of the company tend to have a direct interest in achieving positive financial performance.]]>
<![CDATA[The Effect of Financial Characteristics on Audit Report Lag with Leverage as Moderation ]]>
<![CDATA[Jati, Bagas Prasetyo]]>;
<![CDATA[Rofiqoh, Ifah]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v8i2.7032
<![CDATA[This research attempts to test firm size, liquidity, profitability against audit report lag with leverage as moderating variable. There is time lag of audit report, whichis a periodic time lag between the end of a fiscal year and the date on which a report on audited finances is issued, that is closely related to the relevance of financialinformation forstakeholders. This study uses secondary data in a quantitative manner from financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019–2023. The analytical technique used was of panel data regression using a fixed effect model and moderation analysis. According to the results, both liquidity and profitability show a significant negative impact on the delay in the audit report, while firm size does not have a significant impact. In addition, leverage is shown to moderate the relationship of liquidity with audit report lag; however, no moderation effect found with firm size or profitability on audit report lag. Such findings reflect considerations of company management and auditors that have implications for the timeliness of financial reporting and improving the transparency and credibility of financial information.]]>
