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All Journal IJHCM (International Journal of Human Capital Management) Jurnal Studi Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Syntax Transformation Jurnal Pengabdian kepada Masyarakat Nusantara Jumat Keagamaan: Jurnal Pengabdian Masyarakat PARAHITA : Jurnal Pengabdian kepada Masyarakat Jurnal Locus Penelitian dan Pengabdian Rahmatan Lil’alamin Journal of Community Services (RLA) Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Pengabdian Masyarakat: BAKTI KITA Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Communautaire: Journal of Community Service Indonesian Journal of Dedication and Educations IIJSE Journal Of Economic Sciences (Ekuisci) Greenation International Journal of Economics and Accounting Oikonomia : Journal of Management Economics and Accounting Maneggio Journal of Indonesian Management
Ifah Rofiqoh
Universitas Teknologi Yogyakarta
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Influence of Cultural and Family Factors on Gender Discrimination in Female Entrepreneurs Hayu Latifah Aini; Ifah Rofiqoh
Jurnal Syntax Transformation Vol 6 No 10 (2025): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v6i10.1112

Abstract

Gender discrimination still occurs today where the differences in opportunities received by women and men still occur, but the discussion regarding women who experience gender discrimination has various causal factors in the discussion, namely due to cultural and family factors from various countries and different family backgrounds, starting from the Greek era to RA Kartini's struggle in an effort to equalize education and women's rights in social and family life is the main focus in the discussion. Gender discrimination using egalitarian theory where the theory includes justice as equality in this case, namely equality to obtain the same education and the right or opportunity to start a business as a female entrepreneur. it can be concluded that culture and family influence women's opportunities to obtain equal education and their rights to become female entrepreneurs, and this occurs in several countries.
The Moderating Role of Size in the Influence of Financial and Governance Aspects on Tax Avoidance Deselva Sesilia; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : 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 Effect of Financial Characteristics on Audit Report Lag with Leverage as Moderation Bagas Prasetyo Jati; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7032

Abstract

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.
The Influence of Financial Management Education, Financial Literacy, and Personal Financial Attitudes on Paylater Usage: Hedonistic Lifestyle as a Mediator Rasya Ninda Fajarrohmah; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): 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.
Pengaruh Motivasi dan Lingkungan Kerja Terhadap Kinerja Karyawan Aini, Hayu Latifah; Rofiqoh, Ifah
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.5107

Abstract

This study aims to systematically examine the influence of motivation and work environment on employee performance in the last five years (2020–2025). In an era of increasingly competitive global competition, organizations are required to manage their human resources effectively. Internal and external motivation factors as well as the quality of the work environment are the main determinants of employee performance achievement. This study uses a Systematic Literature Review (SLR) approach by reviewing 30 articles from various scientific databases, including Scopus, ScienceDirect, and accredited national journals. The results of the study show that motivation, both intrinsic and extrinsic, as well as a physically and psychologically supportive work environment have a significant influence on performance improvement. In addition, it was also found that mediating variables such as job satisfaction and employee engagement strengthened the relationship between motivation and work environment on performance. These findings provide theoretical contributions in the field of human resource management as well as practical implications for organizations in designing performance improvement strategies.
The Application of Balanced Scorecard as a Strategic Performance Evaluation Tool in Medium-Sized Companies Nanang Sutrisna; Ifah Rofiqoh
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 1 (2025): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i1.509

Abstract

The Balanced Scorecard (BSC) has become increasingly adopted by medium-sized enterprises as a strategic performance evaluation tool capable of integrating financial and non-financial indicators within a unified measurement framework. This study examines the effectiveness of BSC implementation in enhancing strategic performance by identifying success factors, implementation barriers, and integration models within organizational management systems. A Systematic Literature Review (SLR) based on PRISMA guidelines was conducted, involving the identification, screening, eligibility assessment, and inclusion of 24 verified scientific publications from 2014–2024. The findings indicate that the BSC significantly contributes to improving strategic planning, budgeting, internal process efficiency, customer orientation, and organizational learning culture. The study also reveals that successful implementation is strongly driven by leadership commitment, strategic clarity, digital integration, and human resource capability, whereas major barriers include challenges in indicator formulation, limited strategic management literacy, and inconsistent evaluation cycles. The study concludes that the Balanced Scorecard holds substantial potential as a strategic tool for medium enterprises, but its effectiveness depends on consistent integration across all managerial processes..
A Systematic Literature Review of Employee Performance Appraisal Decision Support System Ery Oktavianingrum; Ifah Rofiqoh
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.406

Abstract

Employees in an agency or company are the most important assets that affect the progress of a company, so there is a need to improve the quality of employee performance. Employee performance is an achievement achieved by an employee in carrying out work in accordance with the standards or criteria set in the company.  The need for employee performance is important in an agency or company because it is related to a decision-making system for the company. This study aims to analyze the practice of decision-making systems for employee performance assessment. The method used in writing this article is literature review. The results of the study show that important indicators or criteria are considered in determining the weight of employee assessments. The methods of a Decision Making System (SPK) are very diverse to support the ranking and determinants of employee assessment decisions. Based on the literature review above, the author argues that the decision support system in assessing the best employee performance is with the Simple Additive Weighting (SAW) algorithm. This is supported by the assessment criteria used, including work performance, loyalty, initiative, responsibility, cooperation, communication, discipline, obedience and leadership. These criteria are often used in research to assess employee performance and produce a decision related to human resources that can be used by leaders in determining their company goals.
Penguatan Ekonomi UMKM melalui Literasi Keuangan Rofiqoh, Ifah; Setiawan, Bambang Moertono; Puterisari, Dwi Utami; Wening, Nur; Handayani, Sri; Putra, Mohamad Abiyyu; Usman Efendi; Erawati, Teguh
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7230

Abstract

Pendampingan literasi keuangan bagi UMKM sangat diperlukan karena masih rendahnya pemahaman dalam manajemen keuangan, kedisiplinan menabung, literasi hutang, literasi investasi dan literasi asuransi. Masih rendahnya literasi bagi pengelolan UMKM mengakibatkan jeratan utang yang tidak sehat, termasuk pinjaman online ilegal. Pengabdian ini dilakukan dengan tiga tahapan yaitu penjelasan materi tentang literasi keuangan, pengisian kuesioner dan Focus Group Discussion (FGD) dan ditutup dengan evaluasi dan umpan balik.  Hasil pendampingan menujukkan bahwa materi manajemen keuangan ini masih rendah, literasi menabung tinggi tapi belum disiplin untuk pemanfaatannya, mereka tidak memisahkan antara pengeluaran untuk bisnis dan untuk non bisnis,  literasi hutang pelaku UMKM sudah tinggi, literasi investasi dan literasi asuransi pelaku UMKM bagus, tapi belum dipraktikkan. Simpulan dari kegiatan ini adalah bahwa pendampingan literasi keuangan dapat meningkatkan kesadaran UMKM terhadap praktik keuangan, namun untuk hasil yang optimal diperlukan kolaborasi lanjutan, misalnya dengan dengan Otoritas Jasa Keuangan (OJK)
Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector Estri, Siwi Rawidya; Rofiqoh, Ifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9213

Abstract

Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality. Previous studies report inconsistent findings regarding the effects of audit tenure, audit rotation, firm size, and the audit committee’s effectiveness, raising the question of whether auditor characteristics or client characteristics play a more dominant role. This study aims to examine the effects of audit tenure, audit rotation, and firm size on audit quality and to evaluate whether the audit committee moderates these relationships in energy companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using purposive sampling, resulting in 46 sample firms observed from 2021 to 2024. Logistic regression was used to analyze audit quality proxied by audit opinion. The results show that audit tenure and audit rotation have no significant effect on audit quality, while firm size exhibits a strong and significant positive effect. Moreover, the audit committee does not moderate the relationship between the independent variables and audit quality. These findings indicate that in a strengthened regulatory environment characterized by intensified OJK oversight and consistent SPAP enforcement client characteristics, particularly firm size, play a more decisive role in determining audit quality than auditor characteristics. Theoretically, this study refines agency theory within mature regulatory settings, and practically, it offers guidance for auditor oversight policies, and corporate governance enhancement in the energy sector.
Analysis of Methods and Challenges of Decision Support Systems in Employee Recruitment: A Systematic Literature Review Muhamad Riyadi; Ifah Rofiqoh
Journal of Indonesian Management Vol. 5 No. 4 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i4.3738

Abstract

The increasing complexity of organizational needs demands a recruitment process that is more objective, efficient and systematic. Decision Support Systems (DSS) have been widely applied to assist multi-criteria–based decision making in employee recruitment. However, studies on DSS for recruitment remain fragmented and have not yet provided a comprehensive overview of methodological trends, recurring weaknesses, and future development directions. This study aims to map the DSS methods used in employee recruitment, identify consistent patterns of weaknesses, and propose directions for the development of recruitment DSS. The research employed a Systematic Literature Review (SLR) of 17 relevant research articles published over the last ten years. The results indicate that classical Multi-Attribute Decision Making (MADM) methods continue to dominate recruitment DSS research due to their ease of implementation and computational transparency. Nevertheless, most DSS implementations still rely on static weighting based on expert judgment, utilize limited evaluation criteria, and lack post-recruitment performance evaluation. This study concludes that although DSS enhances efficiency and consistency in the selection process, conceptual objectivity and long-term decision validity remain significant challenges. Therefore, future development of recruitment DSS should focus on integrating data-driven approaches, machine learning techniques, and longitudinal evaluation to create more adaptive and sustainable recruitment systems
Co-Authors Aini, Hayu Latifah Andiyansari, Popi Ardi Subakti Bagas Prasetyo Jati Bakti Kurniawan Bambang Moertono Setiawan Benida Ikawati Deselva Sesilia Dian Yudhawati Diana Sari, Septi Erna Fitri Komariyah Erna Fitri Komariyah Ery Oktavianingrum Estri, Siwi Rawidya Evada Rustina Fran Sayekti Handayani, Sri Hayu Latifah Aini Ida Musdafia Ibrahim Inon Listyorini Inon Listyorini, Inon Joko Purnomo Lia Faj’rina Binuril Hidayati Lilis Endang Wijayanti, Lilis Endang Ma'rifah, Amrina Amar Mohamad Abiyyu Putra Muhamad Riyadi Nanang Sutrisna Nur Wening Nur Wening Nur Wening Nur Wening, Nur Nuraini Aisiyah Pujiastuti Pujiastuti Pujiastuti Puterisari, Dwi Utami Putra Pamungkas, Wahyu Ragil Putra, Mohamad Abiyyu Rakhmat Sigit Widodo Rasya Ninda Fajarrohmah Reschiwati Riafianola Syahuri Sari, Fenti Novita Siti Resmi Subakti, Ardi Suhirman Suhirman Sujoko Sujoko Surifah Surifah Surifah Taufik Bin Abad, Taufik Bin Teguh Erawati, Teguh Tri Gunarsih Usman Efendi Usman Usman Widiastuti, Afifah Nur Yudan Hermawan Zulhawati