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INDONESIA
Jurnal Nirta: Studi Inovasi
Published by Nirta Learning Centre
ISSN : -     EISSN : 28076648     DOI : 10.61412
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
artikel penelitian dan pengabdian kepada masyarakat yang berfokus pada bidang keilmuan yaitu Pendidikan, Manajemen dan Pariwisata
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 194 Documents
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Pengaruh Keuangan Syariah Terhadap Perkembangan UMKM di Kabupaten Sumbawa Irawan, Feri; Julia Putri, Regina; Febryani, Claudya; Darliyanto; Aswan; Puspitawati
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.138

Abstract

Abstrak.Penelitian bertujuan menganalisis pengaruh keuangan syariah terhadap perkembangan Usaha Mikro, Kecil, dan Menengah di Kabupaten Sumbawa. Keuangan syariah, dengan prinsip bebas riba, keadilan, dan berbagi risiko, diharapkan menjadi solusi alternatif yang inklusif bagi pelaku UMKM dalam menghadapi tantangan pembiayaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan kausalitas. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 150 pelaku UMKM. sementara data sekunder diperoleh dari laporan keuangan lembaga syariah dan data UMKM lokal. Analisis data dilakukan untuk menguji hubungan antara variabel keuangan syariah (X) dan perkembangan UMKM (Y). Hasil penelitian menunjukkan bahwa keuangan syariah mempengaruh signifikan diperkembangan UMKM di Kabupaten Sumbawa. Ini ditunjukan oleh nilai koefisien regresi sebesar 0,65, yang berarti peningkatan literasi dan akses keuangan syariah berkontribusi secara positif terhadap pertumbuhan usaha, produktivitas, dan daya saing UMKM. Selain itu, analisis kualitatif mendapati pelaku UMKM lebih percaya diri menggunakan produk keuangan syariah karena nilai religius dan fleksibilitas skema pembiayaan. kesimpulannya bahwa keuangan syariah memainkan peran penting dalam mendukung perkembangan UMKM di Kabupaten Sumbawa. Namun, peningkatan literasi keuangan syariah dan perluasan akses layanan keuangan syariah menjadi krusial untuk memaksimalkan dampak positif. Penelitian ini merekomendasikan kolaborasi lebih antara lembaga keuangan syariah, pemerintah, dan pelaku UMKM untuk meningkatkan keuangan syariah di Kabupaten Sumbawa.
Pengungkapan Sustainability Report dalam Meningkatkan Kinerja Perusahaan: Peran Ukuran Perusahaan sebagai Moderasi Meidiyustiani, Rinny; Rachmat Arief
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainable reporting, or sustainable accounting, is gaining traction as a tool to mitigate the environmental and social impacts faced by companies, while maintaining healthy financial performance. This study aims to find out whether there is an effect of the disclosure of the Sustainability Report on the company's performance with company size as a moderation variable. This type of research is quantitative research. The source of data for this research uses secondary data obtained from the company's financial statements published on the Indonesia Stock Exchange (IDX) and also uses sustainability reports (Sustainability Report) obtained from the company's official website and on the Indonesia Stock Exchange (IDX). The data was analyzed using the SPSS 26 program. Sampling in this study uses the purposive sampling method. The sample used is food and beverage companies that meet the criteria. conducted in this study using a moderation regression test with an SPSS test tool. The hypothesis test based on the t-test showed that there was no significant influence between economic dimension variables on company performance variables. As for the environmental dimension and the social dimension, it is concluded that these dimensions each affect financial performance. The company size variable is able to moderate the influence of the relationship between the environmental dimension and the social dimension on the company's performance and the company size variable is not able to moderate the influence of the economic dimension relationship on the company's performance.
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN, OWNERSHIP DISPERSION, DAN GCG (GOOD CORPORATE GOVERNANCE) TERHADAP KINERJA LINGKUNGAN: (Pada Perusahaan Energi Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di BEI Tahun 2021-2023) Tania, Tessa Eka
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.150

Abstract

Abstract.i This study was conducted to determine the effect of environmental accounting disclosure, ownership dispersion, and the implementation of Good Corporate Governance (GCG) on environmental performance in energy companies in the oil, gas and coal sub-sectors listed on the IDX for the 2021-2023 period. Environmental performance is measured based on sustainability reports by looking at the level of PROPER awards and GRI standards disclosed by the company. The research method applied is a quantitative approach that tests the results with analysis using the SmartPLS 4 application through the Outer Model and Inner Model Tests. Information is taken from annual reports and sustainability reports of companies listed on the IDX. The results of this study explain that environmental accounting disclosures contribute significantly and positively to environmental performance, reflecting transparency that encourages more responsible business practices. Ownership dispersion contributes significantly by encouraging better managerial oversight through diversification of shareholder interests. In addition, GCG implementation has no effect on environmental performance.
Analisis Biaya Produksi Dan Biaya Pemasaran Terhadap Biaya Volume Laba (Cvp) Studi Kasus Pada Marketplace Krupuk Kulit Anugrah Irine Mei Hapsari; Saptantinah, Dewi
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

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Abstract

. This study analyzes the effect of production and marketing costs on the profitability of the Krupuk Kulit Anugrah business on the Shopee marketplace, focusing on the relationship between costs, sales volume, and profit. In the context of digital transformation, information technology plays an important role in market segmentation and marketing strategies, but many businesses have difficulty managing costs and profits. Cost Volume Profit (CVP) analysis was used to determine break-even points and profit targets, with results showing that high production costs (Rp186,745,000 per month) reduce profit margins, while fluctuations in monthly turnover (Rp175,750,000 to Rp250,600,000) are influenced by marketing strategies such as the use of Shopee's Live feature and Flash Sale. This research emphasizes the importance of cost efficiency and appropriate marketing strategies to improve profitability and business sustainability in a competitive market.
KEPERCAYAAN, WORD OF MOUTH DAN KELENGKAPAN PRODUK UNTUK MENDORONG KEPUASAN PELANGGAN PADA TOKO TYAS LESTARI DI SURABAYA Dimas Tyas; Endah Budiarti
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.199

Abstract

The food packaging industry in Surabaya is marked by intense competition, necessitating effective marketing strategies to enhance customer satisfaction. This study focuses on the influence of trust, Word of Mouth, and product completeness on customer satisfaction at Toko Tyas Lestari in Surabaya. These three variables were selected due to their theoretical and practical relevance in maintaining sales stability and fostering customer loyalty. Amid fluctuating sales, the research aims to determine the extent to which these factors affect customer satisfaction, both individually and collectively. A quantitative research method with a survey approach was employed, involving 100 respondents. Data were collected using a structured questionnaire based on a Likert scale. The analysis was conducted using multiple linear regression to examine both individual and collective impacts, alongside validity and reliability tests to ensure the instrument’s consistency. The study was conducted at Toko Tyas Lestari, a well-known provider of food packaging products in Surabaya, recognized for its comprehensive product range. The findings reveal that trust and product completeness have a significant positive influence on customer satisfaction. In contrast, Word of Mouth does not significantly impact customer satisfaction. Collectively, the three variables contribute to improving customer satisfaction, although WOM does not make a significant individual contribution. These results imply that Toko Tyas Lestari should prioritize enhancing trust and product completeness to retain customer loyalty while continuing to manage WOM as a supportive factor. Keywords: Trust, Word of Mouth, Product Completeness, Customer Satisfaction, Toko Tyas Lestari.
Tren Hijrah Digital: Pengaruh Sejarah Kebudayaan Islam terhadap Gaya Hidup Gen Z dan Peran Guru Profesional Munawir; Sabrina Hanin Hamidha; Siti Amina
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.200

Abstract

Perkembangan teknologi digital telah membawa perubahan besar dalam cara Gen Z mengakses dan memahami ajaran Islam. Salah satu fenomena yang muncul adalah tren hijrah digital, yaitu peralihan gaya hidup ke arah yang lebih religius melalui media sosial dan platform digital. Penelitian ini bertujuan untuk menganalisis bagaimana tren hijrah digital berkembang, bagaimana sejarah kebudayaan Islam mempengaruhi pola pikir dan gaya hidup Gen Z, serta bagaimana peran guru profesional dalam membimbing generasi muda dalam menyikapi fenomena ini.Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan pendekatan studi literatur (library research). Data diperoleh dari berbagai sumber akademik, seperti jurnal ilmiah, buku, dan artikel penelitian yang membahas hijrah digital, sejarah kebudayaan Islam, serta peran guru dalam pendidikan Islam. Hasil penelitian menunjukkan bahwa tren hijrah digital dipengaruhi oleh perkembangan media sosial, meningkatnya dakwah digital, Sejarah kebudayaan Islam juga berkontribusi dalam membentuk pola pikir generasi ini, terutama dalam aspek pendidikan Islam, komunitas keagamaan, dan penyebaran ilmu melalui media. Selain itu, peran guru profesional sangat penting dalam memberikan bimbingan kepada siswa agar mereka dapat menyikapi tren hijrah digital secara bijak, kritis, dan sesuai dengan nilai-nilai Islam yang moderat. Kesimpulan dari penelitian ini menekankan bahwa tren hijrah digital merupakan fenomena yang terus berkembang, sehingga diperlukan peran aktif guru dalam memberikan literasi digital dan keagamaan kepada siswa. Dengan demikian, hijrah digital dapat menjadi sarana positif dalam memperdalam pemahaman Islam tanpa terjebak dalam pemahaman yang sempit atau ekstrem.
Pengaruh Red Flags, Skeptisme Profesional, Pengalaman Audit, dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Muhammad Hirza Alby; Indah Rahayu Lestari
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.202

Abstract

This study aims to determine the Effect of Red Flags, Professional Skepticism, Audit Experience, Independence on Auditor's Ability to Detect Fraud in Auditors at Public Accounting Firms in the Jakarta Region. The data sampling technique was through direct questionnaire distribution to respondents using the convenience sampling method. The population in this study were auditors working in 274 Public Accounting Firms by distributing questionnaires to 150 respondents, while 74 respondents responded as samples in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the red flags variable has a positive and significant effect on the auditor's ability to detect fraud, while professional skepticism, audit experience and independence do not affect the auditor's ability to detect fraud.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO ASSET RATIO DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA Adinda Putri Sefida; Wahyumi Ekawanti
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.203

Abstract

The company's profit growth can determine the company's ability to manage its finances in order to obtain maximum profit. This study aims to determine the effect of Current Ratio, Total Asset Turnover, Debt To Asset Ratio, and Net Profit Margin on Profit Growth. The population of the study was the Building Construction Sub-Sector Companies listed on the Indonesia Stock Exchange. The sample determination used the purposive sampling technique. The observation period was 2019 - 2023. The analysis technique used was multiple linear regression analysis processed with the SPSS program version 22. The results of the study showed that Debt To Asset Ratio had an effect on Profit Growth, while Current Ratio, Total Asset Turnover, and Net Profit Margin did not have an effect on Profit Growth.
ANALISIS INSTRUKSI SIM BANK SYARIAH INDONESIA UNTUK MENDUKUNG PERKEMBANGAN EKONOMI SERTA DUNIA USAHA Divya Revyani; Ika Damai Sari; Fahriza Alyanisa; Asyhari Abdillah Siregar; Parulian Sibuea
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.114

Abstract

Bank Syariah Indonesia (BSI), hasil merger Bank Mandiri Syariah, BNI Syariah, dan BRI Syariah, kini menjadi salah satu bank BUMN terbesar yang beroperasi berdasarkan prinsip syariah. Layanan perbankan BSI yang lengkap dan mudah diakses (kapan pun dan di mana pun) memudahkan nasabah mengelola bisnis mereka secara cepat, efektif, dan efisien. Kemajuan teknologi informasi, khususnya mobile dan internet banking, menjadi kunci keberhasilan BSI dalam mendukung transaksi keuangan nasabah. Sistem informasi manajemen BSI yang terintegrasi juga memperlancar koordinasi antar petugas bank. Popularitas BSI terus meningkat, ditandai dengan pertumbuhan jumlah nasabah setiap tahunnya. Penelitian ini secara kualitatif meneliti bagaimana sistem informasi manajemen BSI berkontribusi pada peningkatan perekonomian dan bisnis di era digital, menggunakan studi literatur sebagai metode pengumpulan data.
Pengaruh Employe Engagement, Kepuasan Kerja, Stres Kerja serta Pengembangan Karir terhadap Turnover Intention pada Kepth Coffee Surabaya Sipayung, Natalia Yustisia; Dewa Ketut Raka Ardiana; Sri Budi K; Endah Budiarti
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.143

Abstract

Abstract. This study aims to prove and analyze the Influence of Employee Engagement, Job Satisfaction, Job Stress and Career Development on Turnover Intention on Kepth Coffee Surabaya Employees partially and simultaneously. The population in this study were 30 respondents or all employees of Kepth Coffee Surabaya. Data were collected through a questionnaire with a Likert scale as a measurement instrument. Data analysis techniques were carried out by validity testing, reliability testing, classical assumption testing, multiple linear regression testing, and T-test (partial) and F-test (simultaneous) to reveal the influence of Employee Engagement, Job Satisfaction, Job Stress and Career Development on Turnover Intention. Data analysis in this study used SPSS version 26. The results showed that all indicators of this study were valid and reliable. The results of this study indicate that only Job Stress (X3) has a significant influence on the Turnover Intention variable (Y). Other variables, namely Employee Engagement (X1), Job Satisfaction (X2), and Career Development (X4), did not show a significant influence partially on the Turnover Intention variable (Y) on Kepth Coffee Surabaya Employees. The results of the R² Test show that the influence of the independent variable on the dependent variable is 73.1% while the remaining 26.9% is influenced by other variables not explained in this study. Based on these findings, the limited number of respondents in this study was caused by access and time constraints, so it is recommended in further research to expand the reach, utilize digital platforms, or collaborate with related parties in order to obtain more representative data. Keywords : Employee Engagement, Job Satisfaction, Job Stress, Career Development, Turnover Intention

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