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INDONESIA
Indonesian Journal of Innovation Studies
ISSN : -     EISSN : 25989936     DOI : https://doi.org/10.21070/ijins.v17i
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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.357 KB) | DOI: 10.21070/ijins.v20i.712

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1840.423 KB) | DOI: 10.21070/ijins.v20i.713

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2588.375 KB) | DOI: 10.21070/ijins.v20i.714

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.206 KB) | DOI: 10.21070/ijins.v20i.715

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.105 KB) | DOI: 10.21070/ijins.v20i.716

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.113 KB) | DOI: 10.21070/ijins.v20i.717

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.668 KB) | DOI: 10.21070/ijins.v20i.718

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.252 KB) | DOI: 10.21070/ijins.v20i.719

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.287 KB) | DOI: 10.21070/ijins.v20i.720

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1422.981 KB) | DOI: 10.21070/ijins.v20i.721

Abstract

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.