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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 981 Documents

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The Role of Investment Understanding in Moderating the Effect of Financial Literacy, Risk Perception and Investment Motivation on Student Interest to Invest in the Capital Market: Peran Pemahaman Investasi dalam Memoderasi Pengaruh Literasi Keuangan, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Mahasiswa Untuk Berinvestasi di Pasar Modal Assari, Putri Ayu; Hariyanto, Wiwit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to find out the role of investment understanding in moderating the influence of financial literacy, risk perception and investment motivation on student’s interest in investing in capital markets. The selection of samples is done by metode purposive sampling. Sampel used as many as 100 respondents. The spread of questionnaires was conducted with google form distributed to 100 accounting students in semesters 6 and 8 of Muhammadiyah University of Sidoarjo. Data analysis is done with the help of Smart PLS 3.0 application. Data analysis is carried out in two ways, namely the Outer Model for data validity and reliability test. Next is the Inner Model for hypothesis test. The results of the study indicate that investment understanding cannot moderate the influence of investment motivation on student’s investment interests in the capital market.

Financial Performance Analysis Before and During the Covid-19 Pandemic: Analisis Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 Arto, Thoriqi Juni; Setiyono, Wisnu Panggah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Financial performance is a description of the company's financial condition in a certain period regarding aspects of fund raising and distribution of funds, which are usually measured by indicators of solvency, profitability, liquidity, and activity. This study aims to determine differences in the performance of the solvency ratio (DER), profitability ratio (ROA), liquidity ratio (CR), and activity ratio (TATO) before and during the covid-19 pandemic. Estates listed on the Indonesia Stock Exchange (IDX) During the period of 2019 and 2020. The method of determining the sample in this study is using the purposive sampling method so that the number of samples obtained is 23 companies. The results of the study include DER(0,368>0,05) and ROA(0,427>0,05) are accepted because statistically there is no difference before and during the Covid-19 pandemic, while CR(0.002) < i0.05) and TATO (0.023 < 0.05) were rejected because statistically there were differences before and during the Covid-19 pandemic.

Comparative Analysis of The Financial Ratios of LQ45 Index Companies Before and During The Covid-19 Pandemic: Analisis Komparasi Rasio Keuangan Perusahaan Indeks LQ45 Sebelum dan Saat Pandemi Covid-19 Pambudianna, Badzliah A Ghaisani; Sari, Herlinda Maya Kumala
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Based on statistical data from the Indonesia Stock Exchange, the declinein stock price occured very drastically in March 2020, in wich month the Covid-19 case was first announced in Indonesia. All sectors experienced a decline due to the impact of this pandemic, including companies that are members of the LQ45 index. There are differences in speculation about the loss or profit of the LQ45 index company during the Covid-19 pandemic, so this research is carried out to prove the LQ45 index company has an impact on their financial performance due to the current pandemic or not.The sample used is 35 companies that are members of the LQ45 index. The type of research used is a comparative study with a quantitative approach. The analytical tools used are liquidty ratios, activity ratios, solvency ratios, profitability ratios, and market ratios wich are tested differently by paired sample t-test and wilcoxon signed rank test.The result of the different test with the paired sample t-test show that there are differences in the Current Ratio, Debt to Asset Ratio, and Debt to Equity Ratio. Meanwhile, the wilcoxon signed rank test show that there are differences in Total Asset Turnover, Return On Asset, and Price Earning Ratio. This proves that the LQ45 index company is also affected by the pandemic, even though it is called the most liquid company listed on the IDX.

The Influence of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable in High-Ic . Companies: Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan High-Ic Amalia, Anggun; 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 on firm value with financial performance as an intervening variable. The variables used in this study are Intellectual Capital (X1) as measured by VAIC, Firm Value (Y) as measured by Tobins Q and Financial Performance (Z) as measured by ROE. This research includes associative quantitative research. The data in this study is secondary data. The population in this study are Healthcare Industry companiesxlisted on thexStock Exchange inx2014-2019. The samplingxtechnique used was purposivexsampling. The analytical technique usedxin this studyxuses the Partial LeastxSquare (PLS) technique. The resultsxin this study show that IC has an effect on the Financial Performance of Healthcare Industry companies. IC affects the value of pharmaceutical companies in the Healthcare Industry. Financial Performance has no effect on the Healthcare Industry Company Value. Financial Performance can not mediate the relationship between IC and Healthcare Industry Company Value.

Fraud Triangle Analysis in Detecting Potential Fraud in Financial Statements: Analisis Fraud Triangle dalam Mendeteksi Potensi Kecurangan Terhadap Laporan Keuangan Jayanti, Anisa; Nurasik, Nurasik
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This studied aims to analyze fraudtriangle to potential fraudulent financial statement. Ffraudtriangle in this studied presure that proxieed by financial tarjet, finanecial need, external pressure, oportunity thats proxied by nature of industrie and inefective monitoring and rationalization thats proxied by auditor chanjes. This studied use F-score to investigation the potencial of fraudulent fiancial statements.The Populations in0this studied PT Garuda Indonesia list on the Indonesian Stock Exchanges 2017-2019. The studied use the multiples regresions for the analyss. The resulsts how thats only oportunity that proxied by inefective monitoring, nature of industrie, financial need and rationalization proved has significanta effects to the potencials of fraudulent financial statements. Meanwhile, financial tarjet and eksternal presure has no significants effects to fraudulent financial statements.

The Effect of Dividend Policy on Financial Performance with Capital Structure as an Intervening Variable: Pengaruh Kebijakan Dividen Terhadap Kinerja Keuangan dengan Struktur Modal Sebagai Variabel Intervening Putra, Herdyansyah Falendra; Fitriyah, Hadiah
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of 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 2016-2020 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 Dividend Policy Affects Financial Performance. Dividend Policy Affects Capital Structure. Capital Structure Affects Financial Performance. Capital Structure Mediates the Effect of Dividend Policy on Financial Performance

Financial Performance and Non-Financial Factors on Bond Ratings with Earnings Management as an Intervening Variable: Kinerja Keuangan dan Faktor Non Keuangan Terhadap Peringkat Obligasi dengan Manajemen Laba Sebagai Variabel Intervening Wati, Devi Minggar; Prapanca, Detak
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of financial performance and non-financial factors on bond ratings with earnings management 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 PT. Pefindo listed on the Indonesia Stock Exchange. The observation period was from the 2017-2020 period. In this study, non-probability sampling technique used in this study was purposive sampling. There are 15 companies PT. Pefindo used as a sample 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 financial performance has an effect on bond ratings. Non-financial factors affect bond ratings. Financial performance has an effect on earnings management. Non-financial factors affect earnings management. Earnings management has an effect on bond ratings. Financial performance affects bond ratings through earnings management. Non-financial factors affect bond ratings through earnings management.

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.

Page 26 of 99 | Total Record : 981

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

Location Kab. sidoarjo, Jawa timur INDONESIA

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Contact Name
Hindarto

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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