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All Journal Journal of Accounting Science SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Media Mahardhika BALANCE: Economic, Business, Management and Accounting Journal Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Bina Bangsa Ekonomika Jurnal of Applied Business and Banking (JABB) Journal Of Human And Education (JAHE) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Journal of Artificial Intelligence and Digital Business Abadi: Jurnal Ahmad Dahlan Mengabdi Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Indira, Irma
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Moderation Role of Government Policy on the Effect of Intellectual Capital on the Performance of Small and Medium Enterprise: Peran Moderasi Kebijakan Pemerintah Terhadap Pengaruh Intellectual Capital Terhadap Kinerja Usaha Kecil Menengah Indira, Irma; Kartikasari, Evi Dwi; Sulton, Muhammad; Priyatna, Deddy; Prasetyo , Haris
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1650

Abstract

The objective of this study is to test 1)whether the performance of SMEs in Kramat Mengare Village can be influenced by human capital, 2) the influence of technology capital on the performance of SMEs in Kramat Mengare Village, 3) government policies that moderate the influence of human capital on the performance of SMEs, and 4) government policies that moderate the influence of technology capital on the performance of SMEs. In this study, the sample was 200 respondents from SMEs in Kramat Mengare Village, and the data collected using purposive sampling was used in this study. The measurement used the Likert scale to obtain primary data in this study. The analytical method used in this study uses Structural Equations Modeling with PLS 3.2.7. The study's validity and reliability test results show that the data obtained are valid and reliable. Hypothesis testing in PLS 3.2.7 shows the results that SMEs of Mengare Village can be influenced by human capital and technological capital and the performance of SMEs Kramat Mengare Village cannot be influenced by human capital and technological capital which is moderated by government policy. This research has implications especially for SMEs in the village who are aware of the importance of technology for business development and are aware of their ability to quality products and the importance of government policies in supporting SMEs
Systematic Literature Review: Adopsi Ifrs Mempengaruhi Laporan Keuangan Di Negara Muslim Dedyansyah, Achmad Farid; Indira, Irma; Salukh, Agustinus
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8107

Abstract

Penelitian ini bertujuan untuk menganalisis tren penelitian terdahulu mulai tahun 2012-2022 tentangadopsi IFRS dalam mempengaruhi laporan keuangan di negara muslim akuntansi. Analisis trenpenelitian terdahulu menerapkan metode systematic literature review dengan pendekatan PICO(Participans, Intervention, Comparation, and, Outcomes) dalam membantu interprestasi hasilpenelitian. Interprestasi hasil juga didasarkan kriteria penelitian mulai dari sebaran jurnal, tren tahunpenelitian, dan sebaran negara. Kemudian, penelitian ini mengambil artikel terdahulu sebanyak 17artikel yang diambil dari rentang waktu 2011–2022. Temuan peneliti menunjukkan adanya perubahankualitas laporan keuangan bagi negara muslim yang menerapkan harmonisasi adopsi standar IFRSdengan standar keuangan domestik, dikarenakan harmonisasi standar keuangan ini menyebabkanpersusahaan di negara muslim mendapatkan investari dari luar.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI : (studi pada Perusahaan Manufaktur Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Nur Ani, Heti; Indira, Irma; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.806

Abstract

The aim of this research is to analyze and test whether there is an influence of company size and profitability on stock returns with moderation proxied by inflation. Quantitative methods were used in this research. Manufacturing companies in the goods and consumption sectors were used as the population in the research, the data of which was obtained from the 2019-202 BEI. In collecting samples, this research used criteria in determining the sample so that 54 samples were obtained based on the specified criteria. This research data was analyzed using MRA analysis version 26 with SPSS tools. The results of the research prove that profitability has no effect on stock returns, stock returns are able to influence inflation and company size, inflation is able to strengthen the influence of company size and profitability on stock returns.
Urgensi BUMDes dan Optimalisasi Pemanfaatan Aset Desa Dalam Rangka Peningkatan Pendapatan Desa: Kajian Empiris di Desa Pule Kecamatan Modo Kartikasari, Evi Dwi; Indira, Irma; Darianto, Darianto; Hakim, Muammar Aminul; Prasetya, Dicky Eka
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.16040

Abstract

ABSTRACTThe presence of BUMDes is considered very important, but in fact, the company of BUMDes in Pule Village should have run better. The initial survey informed that various Pule village assets were detected to be capable of generating village income but needed to be managed optimally. This research uses a qualitative descriptive research type with a case study approach. The research focuses on the urgency of BUMDes and optimizing the management of village assets managed by BUMDes to assess the increase in village income that may be obtained by evaluating the APBDes. The researcher made observations and recorded the procedures for managing village assets by BUMDes Pule Village by interviewing informants and including comments on other supporting documents, namely in the form of financial reports for each BUMDes Pule Village business unit. Five informants or keymen in this study consisted of village secretaries, BUMDes directors, and BUMDes business unit management representatives. The purpose of this study is to describe the reasons for the existence of BUMDes, why it is significant for the village, how to form a good BUMDes according to law No. 6 of 2014, and what strategies can be carried out by villages to increase village income through optimizing the utilization of village assets. ABSTRAKKehadiran BUMDes dirasa sangat penting, namun pada kenyataanya kehadiran BUMDes di Desa Pule belum berjalan sebagaimana harusnya. Survey awal menginformasikan bahwa terdapat berbagai asset desa pule yang terdeteksi mampu menghasilkan pendapatan desa namun belum dikelola secara maksimal. Penelitian ini menggunakan jenis penelitian deskriptif  kualitatif dengan pendekatan  studi kasus. Fokus penelitian pada urgensi BUMDes dan optimalisasi pengelolaan aset desa yang dikelola oleh BUMDes untuk dapat  mengkaji peningkatan pendapatan desa yang mungkin dapat diperoleh dengan mengevaluasi APBDes. Peneliti melakukan pengamatan dan mencatat mengenai tatacara pengelolaan aset desa oleh BUMDes Desa Pule dengan cara wawancara pada informan dan menyertakan pengamatan pada Dokumen lain sebagai pendukung, yaitu berupa laporan keuangan setiap unit usaha BUMDes Desa Pule. Informan atau Keyman dalam penelitian ini berjumlah lima orang yang terdiri dari sekertaris desa, direktur BUMDes dan perwakilan pengelola unit usaha BUMDes. Tujuan dari penelitian ini untuk menguraikan alasan keberadaan  BUMDes  mengapa sangat penting bagi desa, Bagaimana Pembentukan  dari BUMDes yang baik sesuai  peraturan undang – undang no 6 tahun 2014, serta Bagaimana strategi yang dapat dilakukan desa dalam rangka peningkatan pendapatan desa melalui optimalisasi pemanfaatan asset desa.
PENDAMPINGAN DAN DIGITALISASI PADA USAHA MIKRO KERIPIK SINGKONG UNTUK MENINGKATKAN DAYA SAING Nugraha Pratama, M adhitya; Anwar, Masrur; Purwanti, Ika; kumala, Imtinan widhah; Indira, Irma
Ahmad Dahlan Mengabdi Vol 3 No 2 (2024): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v3i2.199

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan daya saing usaha mikro keripik singkong di Desa Deket Agung melalui transformasi digital. Pelatihan yang diberikan meliputi pemasaran digital, pembukuan digital, dan manajemen usaha berbasis aplikasi. Hasil dari pelatihan menunjukkan bahwa peserta mengalami peningkatan penjualan hingga 30% dengan memanfaatkan media sosial dan platform e-commerce. Selain itu, penggunaan aplikasi pembukuan digital membantu pengelolaan keuangan yang lebih efisien. Meskipun demikian, tantangan utama yang dihadapi adalah kesulitan dalam penggunaan teknologi bagi beberapa peserta, yang menunjukkan perlunya pendampingan berkelanjutan. Program ini berhasil meningkatkan kapasitas pelaku usaha dan dapat diteruskan dengan pelatihan lanjutan untuk memperluas dampaknya di desa.
Pengaruh Investment Opportunity Set (IOS) terhadap Kualitas Laba dengan Konservatisme Sebagai Variabel Intervening Maghfiroh, Lailatul; Indira, Irma
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art13

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set (IOS) terhadap kualitas laba perusahaan dengan konservatisme sebagai variabel mediasi pada Perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Sampel pada penelitiain ini berjumlah 33 laporan keuangan dari 11 perusahaan dalam pengamatan 3 tahun. Metode penelitian yang digunakan merupakan metode kuantitatif. Hasil penelitiain ini menunjukkan bahwa Investment Opportunity Set (IOS) berpengaruh positif terhadap Kualitas Laba. Investment Opportunity Set (IOS) tidak berpengaruh terhadap konservaitisme dan Konservaitisme tidak berpengaruh pada kualitas laba. Selain itu, Konservatisme tidak mampu memediasi pengaruh Investment Opportunity Set (IOS) terhadap Kualitas Laba di perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia (BEI).
The Role of Blue Technology as a Driver in Realizing Sustainable Production of People’s Salt in East Java Province Badi'ah, Roudlotul; Wiratama, Dadang; Indira, Irma; Aprilia Rahma, Arsa; Fanani, Fahmi
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 2 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i2.16763

Abstract

This study explores how institutions and knowledge management influence the success of blue technology adoption in supporting sustainable community salt production in East Java Province. This research employs a quantitative approach, with primary data gathered through questionnaires distributed to salt farmers across various regencies/cities in East Java Province. The data was analyzed using structural equation modeling-partial least squares (SEM-PLS) with the assistance of SmartPLS 4 software to address the study’s objectives. The study results indicate that institutions positively influence sustainable production, with blue technology as a significant mediator in the relationship. In addition, knowledge management has also been proven to have a positive effect on sustainable production, where blue technology again significantly mediates this relationship. Overall, blue technology has a positive impact on the sustainability of salt production in East Java Province. This study offers novelty by highlighting the role of blue technology as a mediator in the relationship between institutions and knowledge management with sustainable production. In addition, this study emphasizes the importance of blue technology in increasing efficiency, reducing environmental impacts, and strengthening the adoption of innovative production method technology, waste management, salt processing products, and the use of renewable energy in more environmentally friendly salt businesses, which have not been widely discussed before.
ANALISIS PENETAPAN HARGA POKOK PRODUKSI DAN HARGA JUAL PRODUK GUNA MENGOPTIMALISASI PENDAPATAN USAHA KULINER MALAYSIA Widyati, Feny Dwi; Indira, Irma; Kartikasari, Evi Dwi; Salukh, Agustinus
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 5, No 2 (2024): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v5i2.27399

Abstract

Pelaku usaha menyimpan berbagai masalah karena keterbatasan sumber daya, beberapa diantaranya adalah keterbatasan akuntansi, manajerial, finansial, serta sumber daya manusia. Ketidaktahuan dalam praktik akuntansi biaya akan menimbulkan permasalahan diantara adalah kesalahan dalam menentukan harga jual produk dan harga pokok produksi, sehingga pelaku usaha menjual produk dengan harga yang relatif tinggi atau rendah, sehingga kurang memaksimalkan keuntungan bahkan dapat menimbulkan kerugian. Tujuan dijalankannya riset berikut ialah guna memahami perhitungan yang dilakukan pada penetapan harga jual produk dan harga pokok produksi guna mengoptimalisasi pendapatan pada usaha kuliner yaitu Restoran Ayam Penyet Sedap, Malaysia. Metode yang dipakai ialah deskriptif kualitatif dengan menganalisis sumber data berupa hasil wawancara, dokumentasi dan pengamatan. Hasil pada riset berikut yakni penetapan harga jual produk dan harga pokok produksi masih belum efektif. Hal ini terjadi karena beberapa biaya masih belum dimasukkan dalam komponen biaya, kenaikan harga bahan baku yang tidak dapat diprediksi juga menimbulkan penghasilan yang diterima tidak optimal.
PENGARUH GREEN ACOUNTING TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MEDIASI Magfiroh, Argik Fitro; Indira, Irma; Dilasari, Aranta Prista
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.744

Abstract

This research aims to determine the effect of Green Acounting on profit growth with company size as a mediating variable. The object of this research is all mining companies listed on the IDX. The sample in this study consists of 13 mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, with a total of 39 annual financial statements used. This research uses secondary data, and the sampling technique employed in this study is purposive sampling. This research uses the Partial Least Square (PLS) approach with the SmartPLS Version 3.0 application. The results of this study indicate that Green Acounting does not affect profit growth, Green Acounting significantly affects the size of the Company, the Company does not affect profit growth, and the size of the Company is unable to mediate the effect of Green Acounting on profit growth
FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR WITH GENDER AS A MODERATED VARIABLE Susilo, Budi; Indira, Irma; Rodhiyah, Ma’rufatur
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.745

Abstract

This study seeks to investigate the influence of financial literacy and financial attitudes on financial management behavior, with gender serving as a moderating variable. This research is quantitative. The study population comprised 678 undergraduate accounting students at Lamonganfinan, with a research sample of 88 students. The employed sampling technique was simple random sampling, utilizing a questionnaire for data collection. The study's data were analyzed utilizing the SmartPLS 3 software application, which serves as an analytical tool. This study shows that financial literacy positively and significantly influences the financial management behavior of undergraduate accounting students in Lamongan, however financial attitudes do not significantly affect their financial management behavior. Gender exerts a positive and significant influence on the financial management behavior of undergraduate accounting students in Lamongan. Gender does not influence the impact of financial literacy on the financial management of undergraduate accounting students in Lamongan
Co-Authors Achmad Farid Dedyansyah Agustian, Muhammad Fauzy Andriansyah, M. Arief Ani, Heti Nur Anwar, Masrur Aprilia Rahma, Arsa Badi'ah, Roudlotul Belinda, Presti Budi Susilo Darianto, Darianto Dilasari, Aranta Prista Fanani, Fahmi Hakim, Muammar Aminul Ika Purwanti Imtinan Widhah Kumala Isfadia, Heny Kamilah, Hayatun Nufus Kartikasari, Evi Dwi Khoirunisa, Aaliyah LAILATUL MAGHFIROH Magfiroh, Argik Fitro Mahmudah, Annita Muntaza, Mitrotum Nisa, Latifatun NOVITA SARI, PUTRI Nugraha Pratama, M adhitya Nur Ani, Heti Prasetya, Dicky Eka Prasetyo , Haris Pratama, M. Adhitya Nugraha Priyatna, Deddy Putro, Guruh Marhaenis Handoko Qosim Rahayu, Ragil Dwi Riyana Riyana, Riyana Riyani Riyani Rodhiyah, Ma’rufatur Safitri, Erdila Yuni Salukh, Agustinus Siti Musyarofah Slamet Santoso Sulistyowati, Rina Sulton, Muhammad Widyati, Feny Dwi Wiratama, Dadang