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Indonesian Journal of Innovation Studies

ijins
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Published by Universitas Muhammadiyah Sidoarjo

ISSN : - EISSN : 25989936 DOI : https://doi.org/10.21070/ijins.v17i

Core Subject : Science, Education, Social, Engineering,

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics concerning new innovation on all aspects. IJINS is available in online version. Language used in this journal is Indonesia or English.

Arjuna Subject : Umum - Umum

Articles 58 Documents

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Search results for , issue "Vol. 20 (2022): October" : 58 Documents clear

The Effect of Life Style, Self Control and Financial Literacy on Financial Management with Consumptive Behavior as A Moderating Variable: Pengaruh Life Style, Self Control dan Financial Literacy Terhadap Pengelolaan Keuangan dengan Perilaku Konsumtif Sebagai Variabel Moderating Lisdiana, Dela; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the effect of Life Style, Self Control and Financial Literacy on financial management with consumptive behavior as a moderating variable, a study of students at Muhammadiyah University of Sidoarjo. This research design is quantitative associative. The sample in this study used random sampling with a of 96 students from the University of Muhamadiyah Sidoarjo. The data used in this study is primary data taken by distributing questionnaires. The data analysis used in this study is SmartPLS with the aim of testing Life Style (X1), Self Control (X2), Financial Literacy (X3) on Financial Management (Y) with Consumptive Behavior (Z) as a moderating variable.The results of this study that Life Style, Self Control and Financial Literacy had a significant effect on financial management. While the Consumptive Behavior variable is able to moderate Self Control on Financial Management, the Consumptive Behavior variable is not able to moderate Life Style and Financial Literacy on Financial Management.

The Effect of Tax Literacy, Service Quality of Tax Employees, Financial Attitudes, and Tax Understanding on Taxpayer Compliance: Pengaruh Literasi Pajak, Kualitas Pelayanan Pegawai Pajak, Sikap Keuangan, Serta Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Arifin, Siti Amatul Kharimah; Sriyono, Sriyono
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of tax literacy, service quality of tax employees, financial attitudes, and understanding of taxation on taxpayer compliance (Study on MSMEs in Sidoarjo Regency). This study uses quantitative methods with primary data as a data source. Location This research was conducted in MSMEs in Sidoarjo Regency. The population in this study are small and medium entrepreneurs in Sidoarjo district. As a district dubbed the City of MSMEs, Sidoarjo has around 878 types of MSMEs spread across 18 sub-districts in Sidoarjo district. In this study, the technique used in sampling is purposive sampling method. The number of samples determined in this study based on the sampling criteria above, a sample of 164 MSMEs was obtained. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that tax literacy has a significant and positive effect on taxpayer compliance. The Quality of Tax Service Employees has a Significant and Positive Effect on Taxpayer Compliance. Financial Attitude Has Significant and Positive Effect on Taxpayer Compliance. Tax Understanding has a Significant and Positive Effect on Taxpayer Compliance.

Analysis of Financial Statements Based on Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM): Analisis Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Shabrina, Adza Razan Nur; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The type of research used is a qualitative research method, is a case study and is aimed at the existing facts. The data collection technique used is by means of observation, interviews and documentation. Data analysis techniques are made with the following stages: 1) Outlining the financial statements of PT. Al-Misfalah in 2020. 2) Review, compare and analyze the financial statements of PT. Al-Misfalah according to SAK EMKM to assess conformity. 3) Drawing conclusions from the results of the study on the implementation of SAK EMKM in the financial statements of PT. Al-Misfalah. The results of research and discussion explain that the financial statements of PT. The majority of Al-Misfalah have complied with SAK EMKM. However, there are things that do not meet the provisions, namely the recording of tax expense in the income statement is not separated from other expenses and the financial statements do not make notes to the financial statements.

The Influence of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Company Value: Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan Sholikhah, Alfiyatus; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to examine the effect of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Firm Value (Study on Banking and Insurance Companies Listed on the Indonesia Stock Exchange in 2016-2019). The variables studied in this study were Intellectual Capital, Corporate Social Responsibility, Financial Performance, and Company Value. The type of research used in this research is quantitative. This study uses secondary data from the financial statements of banking and insurance companies (annual reports) listed on the Indonesia Stock Exchange in 2016-2019. The analytical method used is using multiple linear regression analysis with the help of the SPSS 26 program. The results of this study indicate that (1) Intellectual Capital has no effect on Financial Performance (2) Intellectual Capital has no effect on Firm Value (3) Corporate Social Responsibility has no effect on Financial Performance (4) Corporate Social Responsibility has no effect on Firm Value.

The Influence of Internal Control Systems, Accounting Information Systems and Human Resources Competencies on the Quality of Financial Reports: Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Wulandari, Rachma Dwi; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to demonstrate the impact of internal control systems, accounting information systems, and employee skills on the quality of financial reporting in a tulangan county cooperative. This research method adopts quantitative method. All stables in the fortified area were the population in this study, and the sampling technique used intentional sampling. Meanwhile, he received a sample of 60 respondents. The use of data in raw form was achievied by distributing questionnaires directly to officers or managing directors in the tulangan district. In this study the method multiple linear regression analysis was used with the help of the SPSS 26 program. The results of this study show that : the internal control system has a significant impact on financial quality information with a significant value of 0,000. Accounting information systems have a significant impact on financial quality of information with a significant score of 0,004. And with a significant value of 0,005, the competence of personnel has a significant effect and is significant on the quality of financial reporting.

Analysis of Effectiveness and Efficiency in Measurement of DKI JAKARTA's Financial Performance in 2019-2020: Analisis Efektivitas dan Efisiensi dalam Pengukuran Kinerja Keuangan DKI JAKARTA Tahun 2019-2020 Febriyanti, Arinda Nur Alifah; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effectiveness and efficiency in measuring DKI Jakarta's financial performance in 2019-2020, whether DKI Jakarta programs in 2019-2020 have been effective and efficient for the community and become an internal evaluation for DKI Jakarta in 2019-2020. This research method uses quantitative descriptive, data collection is carried out with work programs on the 2019-2020 financial performance report of DKI Jakarta. In measuring the effectiveness of the 2019-2020 DKI Jakarta work progra,. The results showed that (1) The research analysis on measuring the effectiveness of the DKI Jakarta government's performance in 2019-2020 was included in the effective category. Of all program realizations, the program plans are categorized as effective on average. This shows that the output programs that have been made by the DKI Jakarta government in 2019-2020 have reached the community according to their potential. (2) Research analysis on measuring the efficiency of the DKI Jakarta government's performance in 2019-2020 is in the efficient category. Of all budget realizations from the budget plan, it is in the average category, although in detail there are several programs that are not available due to the COVID-19 pandemic.

Effect of Financial Literacy, Income and Risk Perception on Investment Decision Making With Financial Behavior as Moderating Variable: Pengaruh Literasi Keuangan, Pendapatan dan Persepsi Resiko Terhadap Pengambilan Keputusan Investasi dengan Perilaku Keuangan Sebagai Variabel Moderasi Suriansyah, Noorgina Sahiya; Harianto, Wiwit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study is to determine the effect of the moderating variables of Financial Behavior in Financial Literacy, Income and Risk Perception on Investment Decision Making in the Capital Market. The population in this study were students of the 6th and 8th semesters of accounting study program at Muhammadiyah University of Sidoarjo, with a total population of 980 and a sample 71 respondents obtained by Simple Random Sampling. By using data analysis techniques in the form of Outer Model for testing the validity an reliability of data an Inner Model for hypothesis testing using the SmartPLS version 3.0 application. The results obtained prove that Financial Literacy and Income cannot be moderated by Financial Behavior on Onvestment Decision Making in the Capital Market. This is different from Risk Perception which can be moderated by Financial Behavior. So that it can strengthen the relationship between Risk Perception and Investment Decision Making in the Capital Market.

The Effect of Sales and Purchase Financing and Profit Sharing Financing on Financial Performance: Pengaruh Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil Terhadap Kinerja Keuangan Sari, Alieffia Finanda; Qudus, Nihlatul
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Nowadays, the companies in the Islamic banking sector are growing, therefore there are many Islamic banking companies that compete in order to always benefit by providing credit benefits to the community. This study aims to examine the effect of buying and selling financing on the financial performance of companies in the Islamic banking sector. In this study using quantitative techniques through SPSS data processing tools, sampling based on criteria or purposive sampling so that there are 4 companies that are taken as research samples based on quarterly reports so that a sample of 48 financial statements is selected and contained in the predetermined criteria so that it is carried out calculation based on tabulation of data obtained. According to the results of the study, it was found that financial work could be influenced by buying and selling financing and profit sharing financing in Islamic banking sector companies on the IDX in 2018-2020. In this research, the result of the influence of determination is 63.8%.

The Influence of Good Corporate Governance, Company Size, Capital Structure and Company Growth on the Financial Performance of Retail Companies Listed on the IDX: Pengaruh Good Coorporate Governance, Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Perusahaan Terhadap Kinerja Keuangan Perusahaan Retail yang Terdaftar di BEI Kibtiyah, Mariatul; Maryanti, Eny
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Financial performance is one of the concerns that is the focus of company management in making choices related to the implementation of company activities. The purpose of this research is to know whether the variables of GCG, company size, capital structure and company growth affect the company's financial performance. Purposive sampling is a sampling technique taken to determine the sample in this research so that this study found a sample of 11 companies in the retail sector so that the total sample taken for 3 years from 11 companies is 33 companies then secondary data which is the source of data in the study This is tabulated and processed with the help of SPSS version 25 then a set of test tools to support the hypothesis with a partial t-test. That the results obtained in this analysis are that the company's performance is proven to be able to be influenced by good corporate governance, the company's performance is proven to be unable to be influenced by the size of the company, the company's performance is proven to be unable to be influenced by the capital structure and the company's performance is proven to be unable to be influenced by the company's growth. The determination test is worth 0 57.9% then the remaining 42.1% in this study can be explained by variables that might affect the company's performance which were not carried out in this research.

The Effect of Financial Literacy, Lifestyle and Personal Income on Consumptive Behavior in Millennial Generation in the Pandemic Era: Pengaruh Literasi Keuangan, Gaya Hidup dan Pendapatan Pribadi Terhadap Perilaku Konsumtif pada Generasi Milenial di Era Pandemi Kiswoyo, Ayu Rahmawati; Kumalasari, Herlinda Maya
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to describe and find out about the influence of Financial Literacy, Life Style and Personal Income on Consumptive Behavior in Millennial Generation In The Pandemic Era. This research method is a type of quantitative research with hypothesis testing. The sample used was 210 students from the 2018 batch at Muhammadiyah University of Sidoarjo. The data collection technique was carried out using a questionnaire distributed online using a google form. The data analysis technique in this study used multiple linear regression through the SPSS Statistics version 24 program. The results of this study indicate that, Financial Literacy has an effect on Consumptive Behavior, Life Style has an effect on Consumptive Behavior, Personal Income has an effect on Consumptive Behavior and Financial Literacy, Life Style and Personal Income have a simultaneous effect on Consumptive Behavior.

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Home Page

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Editorial Address Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location Kab. sidoarjo, Jawa timur INDONESIA

Abstract

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Contact Name
Hindarto

Contact Email
jurnal@umsida.ac.id

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-

Journal Mail Official
jurnal@umsida.ac.id

Editorial Address
Jl. Mojopahit No. 666B, Sidoarjo, Jawa Timur

Location
Kab. sidoarjo,

Jawa timur

INDONESIA