Ifah Rofiqoh
Fakultas Bisnis Psikologi Dan Komunikasi, Universitas Teknologi Yogyakarta Jl. Ring Road Utara, Mlati Krajan, Yogyakarta 55285 – Indonesia

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The Moderating Role of Size in the Influence of Financial and Governance Aspects on Tax Avoidance Sesilia, Deselva; Rofiqoh, Ifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6910

Abstract

Study This aiming for test hypothesis that profitability, capital intensity, and proportion commissioner independent is predictor significant to avoidance taxes, as well as that size company to moderate connection between third variable the with avoidance Tax. Urgency study This based on the increasing practice avoidance taxes that can be lower state revenue and inhibit effectiveness policy taxation. Research This use approach quantitative with secondary data obtained​ from report annual company public listed on the Indonesia Stock Exchange (IDX) during period 2019–2023. Purposive sampling technique was used for obtained 193 companies that met the requirements criteria certain. Although in accordance with objective research, engineering This own potential bias that can limit generalization Results. Analysis done with panel data regression using Random Effect Model (REM) approach. Research results show that profitability influential positive and significant to avoidance tax, indicating that more companies​ profitable own more lots of opportunities and incentives for do planning tax aggressive. Capital intensity and proportion commissioner independent no influential significant, which shows that second factor the no always related directly with behaviour avoidance tax. While that, size company proven to moderate connection between profitability and avoidance tax, but no to moderate relationship between two variables others. Findings this give contribution important for regulators, investors and academics in understand determinant avoidance tax as well as confirm the need for governance more companies​ effective for press practice the.
The Role of Digital Marketing in Technology-Based MSME Development Efforts Almaliki, Ragil; Rofiqoh, Ifah
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.943

Abstract

Purpose. This study aims to analyze the role of digital marketing in the development of technology-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Method. Using a literature review approach of 15 scientific articles published from 2015 to 2024, this study identifies effective digital marketing strategies, challenges in their implementation, and opportunities that can be taken advantage of by MSME actors. Result. The results of the study show that strategies such as the use of social media (Instagram, TikTok), Search Engine Optimization (SEO), storytelling, and partnerships with local influencers contribute significantly in increasing business visibility, customer engagement, and sales turnover. Conclusion. Limited digital literacy, inadequate human resources, and changes in digital platform algorithms are still major challenges. Implementation. This study recommends the need for structured digital assistance, cross-sector collaboration, and ecosystem development that supports the digital transformation of MSMEs in a sustainable manner.
Literasi keuangan untuk perencanaan keuangan keluarga Rofiqoh, Ifah; Surifah, Surifah; Listyorini, Inon; Abad, Taufik Bin
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 7, No 2 (2024): Mei
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v7i2.1936

Abstract

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.
Branding Inklusif: Pemberdayaan UMKM Disabilitas melalui Workshop Storytelling dan Fotografi Rofiqoh, Ifah; Komariyah, Erna Fitri; Andiyansari, Popi; Ma'rifah, Amrina Amar; Sari, Fenti Novita
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art5

Abstract

This community service program aims to boost the capacity of disabled SMEs in Malang Raya through mentoring in storytelling and product photography as a strategy to strengthen inclusive branding. The activity was implemented collaboratively by Universitas Teknologi Yogyakarta (UTY) and Lingkar Sosial Indonesia (Linksos) at the Malang Creative Center, involving disabled MSMEs from Malang City, Batu City, and Malang Regency. The process followed a participatory approach, including planning, training, and evaluation stages. The evaluation was carried out through pre-test and post-test assessments using 12 indicators of narrative and visual skills. The results showed a notable increase in the average Respondent Achievement Level from 3.63 (Good) before the training to 4.01 (Very Good) afterward. The most significant improvements appeared in photography skills and creating attractive product photos, reflecting participants’ better visual ability to present their products both aesthetically and communicatively. The progress in brand storytelling was moderate, indicating the need for additional mentoring to enhance narrative skills for building a consistent brand image. Overall, this training successfully improved the visual and narrative communication abilities of disabled SMEs participants, fostering more inclusive and competitive branding practices.
The Influence of Financial Management Education, Financial Literacy, and Personal Financial Attitudes on Paylater Usage: Hedonistic Lifestyle as a Mediator Fajarrohmah, Rasya Ninda; Rofiqoh, Ifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of Financial Management Education, Financial Literacy, and Personal Financial Attitudes on Paylater usage, with Hedonic Lifestyle as a mediating variable. It aims to determine whether these financial factors significantly impact Paylater use and whether Hedonic Lifestyle mediates the relationship. The research was conducted using a survey method with purposive sampling, targeting 600 university students across Indonesia who have used or are currently using Paylater services. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM). The findings show that Financial Management Education, Financial Literacy, and Personal Financial Attitudes significantly influence Paylater usage. However, Hedonic Lifestyle does not have a significant direct effect and does not mediate the relationship between financial knowledge, attitudes, and Paylater use. This suggests that financially literate individuals with responsible financial attitudes may still choose to use Paylater not due to hedonistic motivations, but because of practical reasons such as convenience, urgency, or ease of access. The novelty of this study lies in its integrated model that combines financial behavioral factors with lifestyle aspects an approach that is still rarely explored in Paylater-related research.