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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 Financial Inclusion, Financial Planning, and Saving Interests on the Performance of MSME Actors in Sidoarjo Regency: Pengaruh Inklusi Keuangan, Perencanaan Keuangan, dan Minat Nabung Terhadap Kinerja Pelaku UMKM di Kabupaten Sidoarjo Zannah, Harum Umi Nur; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze and examine the effect of Financial Inclusion, Financial Planning, and Savings Interests on the Performance of MSME Actors in Krembung District.This study uses quantitative methods and the object of this research is the population and random samples (purposive sampling), namely SMEs in the Krembung sub-district. The data used in this study is primary data obtained from filling out questionnaires carried out by 25 respondents. people who are the sample in the study. The data analysis technique uses data quality checking, classical assumption test and multiple linear regression analysis using the SPSS application.Based on the results of the study, it can be concluded that financial inclusion (X1) has a significant effect on the performance of MSME actors in the Krembung sub-district which is engaged in services, food, craft, financial planning (X2) has a significant effect on the performance of MSME actors in the Krembung sub-district which are engaged in services, food, craft, saving interest (X3) have a significant effect on the performance of MSME actors in the Krembung sub-district which are engaged in services, food, craft.

The Influence of Money Ethics, Love of Money, Materialism, and Religiosity on Tax Avoidance with Financial Conditions as Moderating Variables: Pengaruh Etika Uang, Cinta Uang, Materialisme, dan Religiusistas Terhadap Penghindaran Pajak dengan Kondisi Keuangan Sebagai Variabel Moderasi Hadian, Bagas Jihad; Ernandi, Herman
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Taxes are one of the most important factors in carrying out national development, tax revenues reach approximately 70% of all state revenues. As a good citizen, you must pay taxes. This study aims to examine the effect of money ethics, love of money, materialism, and religiosity on tax evasion with financial conditions as moderating variables. In this study using quantitative techniques through smart PLS data processing tools, data was taken by primary data or questionnaires then sampling based on the census was used as the research sample. In accordance with the results of the study, it was found that religiosity had an effect on tax evasion with financial condition as a moderating variable, materialism had an effect on tax evasion with financial condition as a moderating variable, Love of Money had an effect on tax evasion with financial condition as a moderating variable, Money Ethics had an effect on tax evasion with financial condition as a moderating variable.

Implementation of Enterprise Resource Planning (ERP) System Planning in Small and Medium Industries in Improving the Quality of Financial Reports: Implementasi Perencanaan Sistem Enterprise Resource Planning (ERP) pada Industri Kecil dan Menengah dalam Meningkatkan Kualitas Laporan Keuangan Novitasari, Rika Dewi; Rahmawati, Imelda Dian
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

ERP or Enterprise Resource Planning is an information application used for manufacturing or service companies that play a role in integrating business processes and dealing with operations, production and distribution departments in a company. The implementation of ERP software for IKM Foods Sejahtera was carried out because it saw problems in its business processes and saw the advantages possessed by this ERP system which can be adapted to the needs of IKM business processes. This research method uses qualitative, data collection is obtained from observation, in-depth interviews with SMEs, and taking documentation. The technique of determining the informants of this study was carried out by purposive sampling. The results of the study indicate that success in ERP implementation is very dependent on SMIs who must be able to manage changes in their business well and employees must also be able to apply new company procedures. The implementation of the Enterprise Resource Planning (ERP) system is running well in IKM Foods Prosperous Enterprises. But there is one case or problem that often occurs in the use of the system, namely the frequent occurrence of system errors. Based on the cases experienced by IKM Pangan Sejahtera Enterprises, such as the lack of structure in providing financial reports and other business activities, the implementation of ERP Midsuit is believed to make business processes easier in the future.

Impact Analysis Before and After the Implementation of PSAK 72 on the Company's Financial Performance in Real Estate Companies on the Indonesia Stock Exchange in 2018-2021: Analisis Dampak Sebelum dan Sesudah Penerapan PSAK 72 Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Real Estate di Bursa Efek Indonesia Tahun 2018-2021 Atho, Ibnu Athoillah; Rahayu, Duwi
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Considering the Covid 19 pandemic, a significant number of which have redirected a portion of their assets towards wellbeing so the property area has an extremely enormous effect. This study expects to analyze the effect later and before the utilization of PSAK 72 on the organization's monetary execution in land property area organizations recorded on the IDX. In this study utilizing quantitative strategies through SPSS information handling devices, testing in view of models or purposive examining so there are 31 organizations chosen and contained in foreordained rules so estimations are completed in light of arrangement of the information got. As per the examination results, it is found: There is no distinction in the organization's monetary execution when the utilization of PSAK 72 which is proxied by the Current Ratio and Debt To Asset Ratio then there are contrasts in the organization's monetary execution when the use of PSAK 72 which is proxied by Net Profit Margin.

The Role of Accounting and Household Financial Planning as Future Investment Efforts in an Islamic Perspective: Peran Akuntansi dan Perencanaan Keuangan Rumah Tangga Sebagai Upaya Investasi Masa Depan dalam Perspektif Islam Tyas, Winda Sukmaning; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study was conducted with the aim of knowing how the role of accounting and household financial planning as a future investment effort in an Islamic perspective on families in Beji village, Beji district, Pasuruan district. This research is a type of descriptive qualitative research. Data collection is done by interview, observation, and documentation. Informants in this study consisted of housewives who also worked (by profession), housewives who did not work (not by profession), and lecturers of Al-Islam and Kemuhammadiyahan Umsida. Based on the results of the study, (1) Housewives who became the object of this study had implemented the role of simple accounting in the household as a future investment effort in an Islamic perspective, the informants applied it with self-awareness and was very flexible. In other words, the housewives in this study practiced simple accounting according to their abilities and needs, without any binding stipulations or regulations. (2) Household financial planning has an important role as a future investment effort in the Islamic perspective. Good household financial planning and in accordance with the corridors of Islam is one way to prosper family life in the world and benefit in the hereafter. A prosperous and well-maintained world life will participate in maintaining maqashid sharia in human life, so that humans can easily realize benefits in their lives.

The Effect of Business Risk and Dividend Policy on Financial Performance with Capital Structure as an Intervening Variable: Pengaruh Risiko Bisnis dan Kebijakan Dividen Terhadap Kinerja Keuangan dengan Struktur Modal Sebagai Variabel Intervening Wiguna, Rr Hentia Endang Rahayu; Sriyono, Sriyono
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of business risk and dividend policy on financial performance with capital structure as an intervening variable. This study uses quantitative methods with secondary data as a data source. In this study the population data used are all pharmaceutical companies listed on the Indonesia Stock Exchange. The observation period was from the 2014-2020 period. In this study, non-probability sampling technique used in this study is purposive sampling. There are 8 pharmaceutical companies used as samples in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study indicate that business risk has an effect on financial performance. Dividend Policy Affects Financial Performance. Business risk Affects Capital Structure. Dividend Policy Affects Capital Structure. Capital Structure Affects Financial Performance. Capital Structure Mediates the Impact of Business Risk on Financial Performance. Capital Structure Mediates the Effect of Dividend Policy on Financial Performance

Analysis of Village Financial Management Implementation in Village Fund Allocation (ADD): Analisis Implementasi Pengelolaan Keuangan Desa Dalam Alokasi Dana Desa (ADD) Hardyanti, Yunita Rachma; Dewi, Santi Rahma
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the application of Village Fund Allocation (ADD) management and the obstacles to implementing Village Fund Allocation (ADD) management in Jiken Village, Tulangan District, Sidoarjo Regency and how to overcome them. This research uses a qualitative approach. This research was conducted by using descriptive analysis method. Data collection was carried out by interview, observation, and documentation. The data analysis was carried out in accordance with the theory put forward by Miles and Hubberman. The results showed that: (1) Village financial management, in this case the Village Fund Allocation (ADD) of Jiken Village, Tulangan District, Sidoarjo Regency, there are several things that are not in accordance with Permendagri No.113 of 2014 concerning village financial management; (2) Constraints in implementing the management of ADD Desa Jiken Ke. Reinforcement District. Sidoarjo is a planning synchronization between the village and sub-district levels; and (3) Limited village allocation funds, as well as a lack of socialization. The way to overcome these obstacles is to coordinate so that village and sub-district planning is synchronized, carry out evaluations regarding the effectiveness and efficiency of ADD, and increase socialization to the community by holding open meetings and other meeting activities so that it can be interspersed with socialization about ADD.

The Effect of Financial Literacy, Ease of Use and Brand Image of E-wallet on Consumptive Attitudes of Accounting Students: Pengaruh Literasi Keuangan, Kemudahan Penggunaan dan Citra Merek E-wallet Terhadap Sikap Konsumtif Mahasiswa Akuntansi Pratama, Rizki Yudha; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this review is to analyze the effect of variable X (Independent) namely financial literacy, ease of use and brand image of e-wallet on variable Y (Dependent), namely student consumptive attitudes, with the help of SPSS version 26 application program. questionnaire as a data collection method that uses certain criteria in sampling. The sample of this study amounted to 71 respondents of accounting students at Muhammadiyah University of Sidoarjo. Then the analysis of data is tested to draw conclusions from the research that has been done. The conclusion of the study of the hypothesis using the partial test proves that the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo. Likewise, the simultaneous test proves that together the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo.

The Effect of Financial Literacy, Financial Inclusion, Fintech Crowdfunding on MSME Performance in Sidoarjo Regency: Pengaruh Literasi Keuangan, Inklusi Keuangan, Fintech Crowdfunding Terhadap Kinerja UMKM di Kabupaten Sidoarjo Dewi, Ajeng Listyo; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

In 2020, Indonesia and even the world experienced a COVID-19 pandemic. As a result, many aspects of life were affected by the COVID-19 pandemic, including the economic aspect. One of the efforts to rebuild the economic aspect is to encourage the performance of MSMEs in a country. MSMEs are an important engine to encourage a country's economic growth. This study aims to develop previous research on the effect of financial literacy, financial inclusion, and fintech crowdfunding on MSME performance in the Sidoarjo Regency. This study used cluster random sampling as a sampling technique. A total of 177 MSME owner-manager questionnaire data were processed using multiple linear regression analysis. The results of the study prove that there is a positive and significant influence between financial literacy on the performance of MSMEs, financial inclusion has a positive and significant effect on the performance of MSMEs, and fintech crowdfunding has a negative and insignificant effect on the performance of MSMEs. This study shows that MSME business owners need to be technology and financial literate because it can enable them to make good financial decisions to ensure the sustainability of their business.

The Effect of Intellectual Capital and Good Corporate Governance on Firm Value with Financial Performance as an Intervening Variable: Pengaruh Modal Intelektual dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Septiawan, Fahrizal; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial performance as an intervening variable in High-IC Intensive companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. The population in this study are Construction companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used in this research is purposive sapling. The analytical technique used in the research is Partial Least Square (PLS). The result of this study indicate that intellectual capital has no effect on financial performance. Good corporate governance has no effect on financial performance. Intellectual capital affects the value of the firm value. Good corporate Governance affects the value of the firm value. Fienancial performance has no effect on firm value. Financial performance is not able to mediatethe relationship between intellectual capital and firm value. Financial performance is not able to mediatethe relationship between good corporate governance and firm value.

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Home Page

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Contact Name Hindarto

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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

Phone
-

Journal Mail Official
jurnal@umsida.ac.id

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

Location
Kab. sidoarjo,

Jawa timur

INDONESIA