Article Per Year (5 Year)
p-Index From 2020 - 2025
1.383
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Edunomika (JIE) JES (Jurnal Ekonomi STIEP) Journal Of Human And Education (JAHE) West Science Accounting and Finance Jurnal Sipakatau
Nurina, Lia
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Efisiensi Investasi: Peran Kunci Struktur Kepemilikan, Debt Maturity, dan Kualitas Laporan Keuangan Nurina, Lia; Marjono, Marjono; Napiajo, Napiajo
Jurnal Ekonomi STIEP Vol. 10 No. 1 (2025): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i1.410

Abstract

This study examines the key factors influencing investment efficiency, focusing on ownership structure, debt maturity, and financial reporting quality. Using a quantitative approach, the research analyzes data from 102 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The results indicate that institutional ownership and managerial ownership have a positive and significant impact on investment efficiency, aligning with agency theory by reducing information asymmetry and aligning interests between managers and shareholders. Conversely, debt maturity shows a negative and significant effect, suggesting that short-term debt acts as a disciplinary mechanism to curb overinvestment. Financial reporting quality also positively influences investment efficiency, though its impact is relatively weaker. These findings highlight the importance of robust corporate governance mechanisms, optimal debt structuring, and transparent financial reporting in enhancing investment efficiency. The study contributes to the literature by providing empirical evidence from the energy sector in an emerging market context and offers practical recommendations for companies and policymakers.
Smart Financial Management: Introducing Digital Accounting Tools for Small Businesses Nurina, Lia; Nurdiana, Diah; Prasetyo, Eko
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Volume 2 Issue 4 June 2025: Jurnal Sipakatau
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2528

Abstract

This community service program aims to improve financial literacy and technical skills of Micro, Small, and Medium Enterprises (MSMEs) in Parit Tokaya Village, South Pontianak through accounting digitalization training. Based on initial observations, most MSMEs in this area have not used a digital financial recording system and still rely on unsystematic manual methods. The training was conducted with a participatory approach and direct practice using a simple accounting application that can be accessed via the participant's smartphone device. Evaluation of the training results was carried out through pre-test and post-test instruments, which showed a significant increase in participants' understanding and skills in managing business finances. Practice-based training methods have proven effective in increasing participant engagement and understanding. In addition, the impact of the training can be seen from changes in participant behavior who have started recording daily transactions and preparing cash flow reports periodically. Challenges in implementation remain, limited devices, internet connections, and resistance to change from older participants. To maintain the sustainability of the training results, a learning community was formed and digital ambassadors were appointed from the most active participants. This program is expected to be a replication model for other regions in an effort to strengthen the digital transformation of MSMEs. This activity not only provides individual capacity building, but also contributes to the development of a more adaptive and technology-based local economic ecosystem. Cross-sector collaboration between universities, government, and local communities is key to supporting the sustainability of this kind of community service program.
Policy Analysis of Doubling Village Funds In Increasing The Number Of Prosperous and Superior Independent Villages Judijanto, Loso; S Sumardi; Nurina, Lia; Nindy Puspitasari; Magisa, Nurul Septya
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.450

Abstract

  The two-fold policy of increasing superior and prosperous independent villages is a good policy for the village community economy and the national economy if managed and supervised well. However, if it is not managed and supervised properly, this policy will become easy food for corruptors and other priority projects will be hampered. This research is qualitative research with an explanatory approach. The data used in this research is secondary data that researchers obtained from scientific articles, books, journals and other credible sources. This data was collected using the stages of data collection, data selection, data reduction, and drawing conclusions. The research results show that the Village Fund Doubling Policy can improve independent villages that are superior, prosperous and prosperous. This policy can improve the Indonesian economy, improve the welfare of village communities, create independent villages and increase MSMEs originating from villages if managed well and closely monitored. However, if you don't have these two things, then this policy is a budget waste policy, easy food for corruptors, and hampers other projects.   Keywords: Double, Village Funds, Prosperous and Superior Independent Villages
Pemberdayaan Ekonomi Masyarakat Melalui Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Digital Nurina, Lia; Magisa, Nurul Septya; Ekobelawati, Fransiska; Iswanto, Iswanto; ishak, ishak
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1751

Abstract

Kecamatan Pontianak Timur, Kelurahan Saigonmerupakan salah satu wilayah yang memiliki potensi besar untuk mengembangkan Usaha Mikro, Kecil, dan Menengah (UMKM) berbasis digital. Meskipun sektor wisata di wilayah ini berkembang pesat, UMKM di wilayah ini masih menghadapi tantangan dalam hal literasi digital dan infrastruktur teknologi. Oleh karena itu, program pemberdayaan ekonomi melalui pengembangan UMKM berbasis digital menjadi solusi yang diharapkan mampu meningkatkan kapasitas UMKM dalam memanfaatkan teknologi untuk memperluas pasar, meningkatkan efisiensi bisnis, serta menjaga keberlanjutan usaha. Melalui pendekatan yang komprehensif, program ini mencakup pelatihan literasi digital, pendampingan intensif, serta evaluasi berkelanjutan untuk memastikan bahwa transformasi digital mampu membawa dampak positif yang signifikan terhadap perekonomian desa secara berkelanjutan
Analysis of the Effect of Tax Compliance, Electronic Tax Reporting Systems, and Management Perceptions on the Effectiveness of Tax Planning Strategies in Manufacturing Companies in Jakarta Judijanto, Loso; Nurina, Lia
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.713

Abstract

This study explores the intricate interplay of tax compliance, electronic tax reporting systems (ETRS) usage, and management perceptions in shaping tax planning effectiveness in Jakarta's manufacturing companies. Using a quantitative approach, a survey collected responses from 115 manufacturing enterprises, analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). Significant positive correlations were found between tax compliance and ETRS usage, ETRS usage and tax planning effectiveness, and management perceptions and tax planning effectiveness. ETRS usage emerged as a mediator in the relationship between tax compliance and tax planning effectiveness, while management perceptions acted as a moderator in the link between ETRS usage and tax planning effectiveness. The study provides valuable insights into the dynamics influencing tax planning in the manufacturing sector, suggesting a synergistic approach for practitioners and offering policymakers guidance on technology adoption and ethical considerations in tax planning.
THE INFLUENCE OF CEO CHARACTERISTICS ON COMPANY PERFORMANCE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Arif Nasution, Abdillah; Nurina, Lia; Suwarni, Wa Ode; Purnamasari, Eva; Siregar, Nurganda
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14349

Abstract

ABSTRACT This research is quantitative research with an exploratory approach. The data used in this research is secondary data that researchers obtained from the Indonesian Stock Exchange. The data collected comes from manufacturing companies on the Stock Exchange. The collected data was analyzed using the smart PLS 4.0 analysis tool. The result in this article show that the CEO Charactirstic variable can have a positive relationship and a significant influence on Company Performance and the Institutional Ownership variable can moderate the influence of the Company Performance variable on Company Performance. This is because the P-Values value of the CEO Characteristic variable can have a positive relationship towards Company Performance which is below the 0.05 significance level, namely 0.004, and the P-Values value of the Institutional Ownership moderating variable can strengthen the influence of the CEO Characteristic variable on Company Performance, which is below 0.05, namely 0,000. This is because the CEO has an important role in expanding networks, being a negotiator, issuing policies, and so on which can improve employees which ultimately can influence employee performance. Apart from that, Institutional Ownership can give the CEO freedom in determining policies and so on. Thus, the first and second hypotheses in this study can be accepted. Keywords: Ceo Characteristics, Company Performance , Institutional Ownership
THE INFLUENCE OF WORK CULTURE ON EMPLOYEE PERFORMANCE WITH WORK ENVIRONMENT AS A MODERATING VARIABLE Tobari, Tobari; Purnomo, D; Utami, Eva Yuniarti; Sambodja, Edy; Nurina, Lia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14574

Abstract

ABSTRACT This study is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main reference for finding elements of novelty in the research being carried out. The data used in this study. The result in this article show that each variable used in this article has been successfully proven and can be accepted. This is because the P-Values are positive and below the significance level of 0.05, namely 0.004. In addition, in the next row, the P-Values also tend to be positive and below the significance level of 0.05, namely 0.000. This is because a good Work Culture can increase employee Commitment and Work Spirit which ultimately also has an impact on Employee Performance. Thus, the first and second hypotheses in this article can be accepted. Keywords: Work Culture, Employee Performance, Work Environment
Transformasi Digital Perpajakan: Menganalisis Pengaruh E-System, Pelayanan, dan Sanksi terhadap Kepatuhan Wajib Pajak Nurina, Lia
Jurnal Ekonomi STIEP Vol. 10 No. 2 (2025): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v10i2.601

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi E-System Perpajakan, Pelayanan Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di lingkungan Kantor Wilayah Ditjen Pajak Pontianak Timur. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan explanatory research. Data primer dikumpulkan melalui kuesioner terhadap 110 responden yang dipilih dengan teknik purposive sampling, dengan kriteria Wajib Pajak Orang Pribadi yang telah menggunakan layanan E-System (e-Registration, e-Filing, dan e-Billing). Analisis data menggunakan regresi linier berganda dengan software SPSS versi 25. Hasil penelitian menunjukkan bahwa E-System Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak, demikian pula Sanksi Pajak menunjukkan pengaruh positif dan signifikan. Namun, Pelayanan Pajak tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Nilai Adjusted R Square mengindikasikan bahwa 63,2% variasi Kepatuhan Wajib Pajak dapat dijelaskan oleh ketiga variabel independen dalam model, sedangkan sisanya 36,8% dijelaskan oleh variabel lain di luar model. Temuan penelitian ini mendukung Teori Technology Acceptance Model (TAM) melalui perceived usefulness dan perceived ease of use sistem elektronik, serta Teori Planned Behavior (TPB) melalui penguatan perceived behavioral control. Implikasi praktis dari penelitian ini adalah pentingnya optimalisasi transformasi digital perpajakan dan penegakan sanksi yang konsisten, sementara pelayanan konvensional perlu ditinjau ulang perannya dalam era digitalisasi.
Co-Authors Arif Nasution, Abdillah Edy Sambodja Eko Prasetyo Ekobelawati, Fransiska Ishak Ishak Iswanto Iswanto Judijanto, Loso Marjono Marjono Napiajo Napiajo Nindy Puspitasari Nurdiana, Diah Nurul Septya Magisa Purnamasari, Eva Purnomo, D S Sumardi Siregar, Nurganda Suwarni, Wa Ode Tobari . Utami, Eva Yuniarti