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<![CDATA[PENGARUH SIKAP, FASHION LEADERSHIP, KEPERCAYAAN KONSUMEN DAN ORIENTASI BELANJA TERHADAP NIAT BELI PRODUK FASHION SECARA ONLINE ]]>
<![CDATA[Arini Hidayah]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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<![CDATA[Tujuan penelitian yang akan dicapai dalam penelitian ini adalah untuk menguji pengaruh Sikap, Fashion Leadership, Kepercayaan Konsumen dan Orientasi Belanja terhadap Niat Beli Produk Fashion secara OnlinePenelitian ini akan dilaksanakan selama 8 bulan. Populasi dalam penelitian ini adalah mahasiswa di 5 Perguruan Tinggi di Kabupaten Banyumas sebanyak 150. Teknik pengumpulan data dilakukan dengan menggunakan kuesioner. Untuk menguji pengaruh masing masing variabel independen terhadap variabel dependen dilakukan dengan analisis analisis regresi berganda. Hasil penelitian menunjukkan Sikap konsumen berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari ketertarikan dan kepercayaan terhadap produk produk dan layanan pada toko toko online yang menampilkan testimoni konsumen. Fashion Leadership berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari rekomendasi dan saran yang diberikan kepada orang lain. Kepercayaan konsumen berpengaruh terhadap Niat Beli Fashion secara Online dilihat dari kepercayaan orang orang terdekat dan testimoni dari toko toko online. Orientasi Belanja berpengaruh terhadap Niat Beli Produk Fashion secara Online dilihat dari kesenangan dan ketertarikan ketika mengunjungi toko toko online.]]>
<![CDATA[Pengaruh Non-Performing Loans, Keputusan Investasi, dan Umur Perusahaan terhadap Tobin’s Q pada Perusahaan Sub-Sektor Perbankan Konvensional ]]>
<![CDATA[Annisa Fairuz]]>;
<![CDATA[Hadiyanto Wibowo]]>;
<![CDATA[Edi Joko Setyadi]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 1 (2023): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kadiri ]]>
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DOI: 10.30737/ekonika.v8i1.3785
<![CDATA[The COVID-19 pandemic has caused the economy in Indonesia to decline and credit risk to banks to increase. Risks that have increased in line with the increasing trend of the gross Non-Performing Loans ratio since 2020 compared to previous years, the Non-Performing Loans (NPL) ratio has a higher trend, thus encouraging the relative increase in Non-Performing Loans (NPL) in several sectors, including the banking sector. This study tests the effect of Non-Performing Loans (NPL), investment decisions, and company age on Tobin's Q on conventional banking sub-sector companies registered with the OJK during the Covid-19 pandemic (2020-2021 period). The study was conducted with multiple linear regression analysis. The population was all conventional banking companies registered with the OJK, while the research sample was 58, with the retrieval technique using random sampling. The result of this study is that investment decisions have a positive and significant influence on Tobin's Q. In contrast, Non-Performing Loans (NPL) and company age do not influence Tobin's Q.]]>
<![CDATA[Menumbuhkan Jiwa Wirausaha dengan Menerapkan Mind Mapping Wirausaha pada Wirausaha di PDA Banyumas ]]>
<![CDATA[Rina Mudjiyanti, Purnadi, dkk]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Lamin Vol 1, No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda ]]>
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<![CDATA[Kegiatan pengabdian masyarakat bertujuan untuk menambah wawasan dan kompetensi peserta atau wirausaha di bidang wurausaha khususnya mengembangkan potensi diri melalui mind mapping, khususnya bagi wirausaha dilingkungan Aisyiyah Banyumas. Hal ini dilakukan agar seorang wirausaha lebih terstruktur dalam proses memulai atau mengembangkan usaha, serta harapannya lebih terukur dalam melakukan tindakan, sehingga meminimalisisr kerugian. Perencanaan yang baik tidak hanya menjadi modal utama, tapi mental wirausaha juga harus kuat, agar mampu bertahan dalam kondisi apapun. Sasaran dari kegiatan ini adalah pekerja migran Indonesia (PMI) purna, dan wirausaha aisyiyah PDA Banyumas. Mitra harus memiliki kemampuan dalam mencari solusi dari setiap permasalahan dengan strategi yang tepat. Metode yang digunakan dalam Kegiatan Pengabdian pada Masyarakat ini adalah pertama dengan memberikan pelatihan pengembangan usaha kepada peserta. Melakukan identifikasi peserta sesuai dengan lingkup usahanya, dan selanjutnya memberikan tugas atau pendampingan pengembangan usaha dan bagaimana menyelesaikan masalah. Pendampingan dilakukan juga melalui klinik usaha keluarga Aisyiyah. Kagiatan ini juga memberikan manfaat dalam memperluas jaringan usaha baik dalam lingkup Aisyiyah maupun umum.]]>
<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, GENDER OF DIRECTORS, AGE OF DIRECTORS, AND EDUCATIONAL BACKGROUND OF DIRECTORS TOWARDS FINANCIAL PERFORMANCE ]]>
<![CDATA[Andra Tiara Syafira]]>;
<![CDATA[Bima Cinintya Pratama]]>;
<![CDATA[Hadi Pramono]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v5i4.3750
<![CDATA[The purpose of this study is to find out the effect of Intellectual Capital, Corporate Governance, Gender of Directors, Age of Directors, and Educational Background of Directors towards Financial Performance. The population used in this study is banking companies in 2017-2020. The sampling technique used is the purposive sampling technique so that a sample of 164 companies met the criteria. The results showed that the Intellectual Capital variable had a positive effect towards Financial Performance, and the Age variable of the Board of Directors negatively affected Financial Performance. While the variables of Corporate Governance, Gender of Directors, and Educational Background of the Board of Directors have no effect towards Financial Performance]]>
<![CDATA[Corporate Social Responsibility in Indonesian Banking: The Role of Intellectual Capital and Board Diversity ]]>
<![CDATA[Dwita Indah Bestari]]>;
<![CDATA[Bima Cinintya Pratama]]>;
<![CDATA[Azmi Fitriati]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6941
<![CDATA[The purpose of this study was to examine the effect of intellectual capital on Corporate Social Responsibility Disclosures and to consider the effect of the educational background of the directors and the gender of the female board of directors on the disclosure of corporate social responsibility. The population used in this study are bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies for the 2017-2021 period. This research uses panel data regression model analysis. The analytical technique used in this research is the descriptive statistical test, preliminary test (Breusch-Pagan, likelihood test, Hausman test), diagnostic test (heteroscedasticity test and autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effects model to examine the relationship between variables. The results of this study indicate that Intellectual Capital has a positive effect on Corporate Social Responsibility Disclosure, a company can work optimally with good resources and strong customer relationships, to increase CSR disclosure. The educational background variable of directors has a negative effect on Corporate Social Responsibility Disclosure, the ability of directors is not only measured by their formal education which is hard skills, but also by soft skills in running a business. The female board of directors' gender variable has a positive effect on Corporate Social Responsibility Disclosure. The existence of women as company directors can make a real contribution to increasing the amount of CSR disclosure. Therefore, there is no empirical evidence that the educational background of the board of directors and the gender of the board of directors can strengthen intellectual capital on the disclosure of corporate social responsibility.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Consumer Non Cyclical Di Bursa Efek Indonesia ]]>
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Eko Priyanto]]>;
<![CDATA[Purnadi Purnadi]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6470
<![CDATA[The purpose of this study is to examine and find empirical evidence of the influence of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance and to determine differences in tax avoidance before and during the Covid-19 pandemic in Non-Cyclical Consumer companies on the Indonesia Stock Exchange for the 2018-2021 period. Based on sample selection using purposive sampling, 86 sample data were obtained. The analytical method used was multiple linear regression and Wilcoxon signed rank test. The results show that political connections have no effect on tax avoidance, ROA has a positive effect on tax avoidance, managerial ownership and institutional ownership have no effect on tax avoidance in non-cyclical consumer companies listed on the IDX. The results of the Wilcoxon signed rank test show that there are differences in tax avoidance before and during the Covid-19 pandemic. The CETR value before the Pandemic is greater than the CETR value during the Pandemic. This means that there is an increase in tax avoidance during the Pandemic because if the CETR value is getting smaller, it means that the increase in tax avoidance is increasing. Keywords: CETR, Political Connections, ROA, Managerial and Institutional Ownership]]>
<![CDATA[Pengaruh Dewan Komisaris, Kepemilikan Institusional, Dewan Pengawas Syariah, Profitabilitas, dan Leverage Terhadap Pengungkapan Islamic Social Reporting ]]>
<![CDATA[Khaerunnisa Dwiyanti]]>;
<![CDATA[Rina Mudjiyanti]]>;
<![CDATA[Hadi Pramono]]>;
<![CDATA[Ira Hapsari]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/rabin.v8i3.23591
<![CDATA[Latar Belakang: Kondisi ekonomi yang tidak pasti menyebabkan berbagai perusahaan harus mampu mempertahankan kelangsungan hidup, sektor keuangan syariah mampu menunjukkan ketangguhannya menghadapi krisis dan tetap mencatatkan pertumbuhan positif.Tujuan: Penelitian ini bertujuan untuk menganalisa pengaruh dewan komisaris, kepemilikan institusional, dewan pengawas syariah, profitabilitas dan leverage terhadap pengungkapan Islamic social reporting (ISR).Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari laporan keuangan yang telah diterbitkan oleh Bank Umum Syariah yang terdaftar di OJK selama periode 2018-2022. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis model regresi data panel dengan menggunakan alat analisis software STATA versi 17.Hasil Penelitian: Hasil penelitian bahwa ukuran dewan komisaris dan leverage berpengaruh positif terhadap pengungkapan ISR sedangkan kepemilikan institusional, dewan pengawas syariah dan profitabilitas tidak berpengaruh terhadap pengungkapan ISR.Keaslian/Kebaruan Penelitian: Penelitian ini merupakan pengembangan dari penelitian terdahulu dengan menambahkan variabel independen ukuran dewan pengawas syariah, tahun penelitian yang berbeda dan sektor yang berbeda sehingga berdampak pada perbedaan hasil penelitian.]]>
<![CDATA[Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment ]]>
<![CDATA[Azmi Fitriati]]>;
<![CDATA[Naelati Tubastuvi]]>;
<![CDATA[Rina Mudjiyanti]]>;
<![CDATA[Sri Wahyuni]]>;
<![CDATA[Venus C. Ibarra]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 3: September 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i3.21639
<![CDATA[Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.]]>
<![CDATA[Pengaruh Etika Uang, Modernisasi Sistem Administrasi Perpajakan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak ]]>
<![CDATA[Arba Rafika Syawal Choerunnisa]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Azmi Fitriati]]>;
<![CDATA[Rina Mudjiyanti]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v17i3.1340
<![CDATA[UMKM merupakan sektor yang strategis dalam meningkatkan perekonomian nasional dan berpotensi besar sebagai sumber penerimaan pajak. Namun tingkat kepatuhan pajak pelaku UMKM di Kabupaten Banyumas masih tergolong rendah. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh etika uang, modernisasi sistem administrasi perpajakan, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian ini adalah berjumlah 100 responden yang diambil menggunakan teknik Stratifed Random Sampling. Regresi linear berganda digunakan untuk menganalisis data, dan dihasilkan variabel modernisasi sistem administrasi perpajakan, sosialisasi perpajakan berpengaruh positif dan signifikan, Namun etika uang tidak berpengaruh signifikan terhadap kepatuhan pajak UMKM. Hasil penelitian ini menunjukan optimalisasi sistem administrasi perpajakan berbasis teknologi, serta pelaksanaan sosialisasi pajak yang intensif dan berkelanjutan untuk mendorong kepatuhan pajak UMKM. Penelitian ini memberikan bukti empiris kontekstual di kabupaten banyumas agar dapat menjadi dasar perumusan kebijakan peningkatan kepatuhan pajak.]]>
<![CDATA[Developing Small Business Through Character with the Application of Mind Mapping On Aisyiyah Entrepreneur ]]>
<![CDATA[Rina Mudjiyanti]]>;
<![CDATA[Rezky Pramunindra]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Irawan Randikaparsa]]>;
<![CDATA[Rifka Utami Arofah]]>
<![CDATA[ Journal of Society, Community and Business Development Vol. 1 No. 2 (2023): October ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Purwokerto ]]>
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DOI: 10.30595/scbd.v1i2.67
<![CDATA[Small businesses have grown rapidly, but that does not mean without obstacles. The growth and development of small businesses can improve an independent economy, but it needs to be supported by the mentality and character of an entrepreneur. Business owners must be able to carry out good management in various economic conditions that are full of uncertainties. Perseverance and mental toughness as well as a positive mindset play an important role in being able to develop strategies to compete and survive, as well as to develop even better. Good planning is done so that an entrepreneur more structured in the process of starting or developing a business, as well as more measurable expectations take action to minimize losses. The target of this activity is Aisyiyah entrepreneur in the Banyumas area. The method used, with providing business development training to participants, builds character and mentality by applying entrepreneurial mind mapping. Business owners have the ability to find solutions to every problem with the right strategy. it is hoped that by having a positive character and mentality, make a mind map in developing business strategies that can improve and develop Aisyiyah's small businesses in the Banyumas area. Keywords: Mind mapping, Caracter, Creativity, Aisyiyah.]]>
