E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH
Full text linkThe aim of this research is to analyze the influence of local original income, general allocation funds and special allocation funds on the level of regional financial independence in districts/cities in North Maluku province. The objects of this research are all Regency in North Maluku province. There are 50 data in this research. Data was obtained from the BPK RI Office representing North Maluku Province. The data is in the form of an APBD Realization Report which also contains data on regional financial independence which details the types of regional financial independence, balancing funds, regional original income. The test tool used is multiple regression analysis. The results of this research show that: (1) Regional original income has a positive effect on regional financial independence, the greater that the regional original inxome the greater the regional financial independence (2) General allocation funds have a negative effect on regional financial independence, the greater the general allocation funds distributed by the government to a region, the smaller the level of financial independence of that region (3) Special allocation funds have a negative effect on regional financial independence. the greater the special allocation funds received by the region, the lower the regional financial independenc
PELATIHAN MANAJEMEN RISIKO BERBASIS DIGITAL BAGI UMKM DI KABUPATEN PURBALINGGA
No full textUMKM memainkan peran yang signifikan dalam perekonomian Indonesia, khususnya di daerah-daerah seperti Kabupaten Purbalingga, di mana sektor ini menjadi salah satu pendorong utama ekonomi lokal. Namun, sebagian besar UMKM di daerah tersebut masih menghadapi tantangan dalam pengelolaan risiko yang dapat mempengaruhi keberlanjutan usaha mereka. Metode yang dilakukan dalam kegiatan ini melalui beberapa tahap; pertama identifikasi kebutuhan pelatihan, dengan cara melakukan survei atau wawancara dengan pelaku UMKM di Kabupaten Purbalingga untuk mengetahui tantangan yang mereka hadapi, tahap kedua perencanaan dan desain pelatihan, di mana materi pelatihan disusun berdasarkan hasil identifikasi kebutuhan dan tantangan yang dihadapi. Pelatihan difokuskan pada konsep-konsep dasar manajemen risiko, seperti identifikasi risiko, analisis risiko, dan strategi mitigasi risiko, tahap ketiga pelaksanaan pelatihan, yang dilakukan melalui metode pembelajaran aktif dan interaktif, tahap keempat evaluasi dan tindak lanjut, yang bertujuan untuk menilai efektivitas pelatihan dan dampaknya terhadap pengelolaan risiko usaha oleh pelaku UMKM. Implikasi dalam kegiatan ini bagi pemerintah daerah untuk merancang kebijakan dan program-program yang mendukung pengembangan UMKM, khususnya yang terkait dengan manajemen risiko. Dengan adanya pelatihan ini, pelaku UMKM di Kabupaten Purbalingga dapat mengoptimalkan pengelolaan risiko mereka dan meningkatkan keberlanjutan serta kinerja usaha mereka dalam jangka panjang
EFFECTS OF ACCOUNTING EARNINGS AND AGRIBUSINESS EXPANSION ON GROSS DOMESTIC PRODUCT
No full textThis study aims to analyze the impact of accounting earnings, agricultural policies, and agribusiness expansion through stock market returns on economic growth in Indonesia, with Agricultural Gross Domestic Product (AGDP) as an intervening variable. Its usage is based on the difference in levels between the independent variables as micro-level, and Gross Domestic Product (GDP) as macro-level. The data were panel data from 32 out of 68 companies in the agricultural and agribusiness sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2023. The analysis was conducted with hypothesis testing and the Sobel test to examine the direct and indirect effects of the independent variables on economic growth. The results show that accounting earnings and stock market return do not have a significant direct effect on economic growth. However, accounting earnings have a significant indirect effect on economic growth through AGDP as the intervening variable. Agricultural policies are indicated to have a significant effect on economic growth directly and indirectly. AGDP also plays an important role in promoting inclusive and sustainable economic growth in Indonesia
THE MEDIATION ROLE OF EXTRA ROLE: ORGANIZATIONAL SUPPORT AND INFORMATION TECHNOLOGY ON EMPLOYEE PERFORMANCE
Full text linkThe purpose of this study is to test and analyze the mediation role of extra role behavior on the influence of organizational support and information technology on Micro Small and Medium Enterprises (MSME) actors. Method in this study is a quantitative study. Where questionnaires are used to collect data, there are 189 respondents in the form of MSME actors who focus on female gender. Data analisys in this study using tools in the form of SEM-PLS. The results obtained are that extra role behavior is able to be a mediating variable in the indirect influence test has a positive and significant impact, on the other hand for the direct influence test also has a positive and significant influence. It is clear that the independent variable is able to be a good predictor of success in employee performance in making an art in this case traditional food as one of the cultural characteristics of the Riau Islands. The novelty in this study is the success of the extra role behavior possessed by women in making products that are more valuable.The purpose of this study is to test and analyze the mediation role of extra role behavior on the influence of organizational support and information technology on Micro Small and Medium Enterprises (MSME) actors. Method in this study is a quantitative study. Where questionnaires are used to collect data, there are 189 respondents in the form of MSME actors who focus on female gender. Data analisys in this study using tools in the form of SEM-PLS. The results obtained are that extra role behavior is able to be a mediating variable in the indirect influence test has a positive and significant impact, on the other hand for the direct influence test also has a positive and significant influence. It is clear that the independent variable is able to be a good predictor of success in employee performance in making an art in this case traditional food as one of the cultural characteristics of the Riau Islands. The novelty in this study is the success of the extra role behavior possessed by women in making products that are more valuable
NON-LINEAR IMPACT OF THE OFF-BALANCE SHEET ACTIVITIES TO BANK RISK
No full textBanks face many restrictions on interest-based income under various regulatory requirements. These conditions provide banks with space to seek alternative income through fee-based activities and are considered to increase banking profitability. The main problem is moral hazard: OBS activities become excessive. This study tested the effect and modelled the non-linear relationship between off-balance sheet banking activity and bank risk using data on large and small banks in Indonesia. Its result confirms that there is a non-linear relationship between OBS and risk. The main implication is that not all OBS activities affect bank risk. What is interesting in our findings is the direction of OBS's influence on bank risk, which has so far been viewed from two perspectives and two conditions: positive and negative. The results also show that each OBS instrument can, of course, have both positive and negative effects on bank risk (concave and convex), depending very much on the bank's size. Finally, it indicates that small-capitalization banks are more sensitive to bank risk than large-capitalization banks.Banks face many restrictions on interest-based income under various regulatory requirements. These conditions provide banks with space to seek alternative income through fee-based activities and are considered to increase banking profitability. The main problem is moral hazard: OBS activities become excessive. This study tested the effect and modelled the non-linear relationship between off-balance sheet banking activity and bank risk using data on large and small banks in Indonesia. Its result confirms that there is a non-linear relationship between OBS and risk. The main implication is that not all OBS activities affect bank risk. What is interesting in our findings is the direction of OBS's influence on bank risk, which has so far been viewed from two perspectives and two conditions: positive and negative. The results also show that each OBS instrument can, of course, have both positive and negative effects on bank risk (concave and convex), depending very much on the bank's size. Finally, it indicates that small-capitalization banks are more sensitive to bank risk than large-capitalization banks
THE INFLUENCE OF ATTITUDE TOWARD GREEN PRODUCT ON GREEN PURCHASE BEHAVIOR IN E-COMMERCE
No full textThis study aimed to identify factors that may influence green purchasing behaviour mediated by green purchasing intention. It used quantitative research designs, distributing questionnaires, and evaluating a specific population or sample. Its collection used a random sampling method, and the data were analyzed quantitatively. In this study, the population consisted of respondents who were aware of customers who previously purchased environmentally friendly, customer-friendly goods in Batam. It targeted 400 respondents. This study found that most of the hypotheses studied had a significant beneficial effect, except for a few that did not show a significant impact. In particular, attitudes towards green products, green purchasing behavior, perceived behavioral control, environmental concern, and green purchase intention had positive impacts. While the other two were not significantly related to each other. Attitudes towards green products, green purchase intention, and green purchase behaviour are associated with undesirable behaviours. Therefore, purchase intention does not mediate between attitude towards green products and green purchasing behaviour. Although environmental concern and product innovation may not always have the expected direct influence, the results generally imply that psychological and social factors play a significant role in shaping behaviour and intentions to purchase green products.
PELATIHAN PENGOLAHAN DAN ANALISA DATA STATISTIK UNTUK MAHASISWA TINGKAT AKHIR
No full textSalah satu output penting dari kegiatan Tridharma Perguruan Tinggi adalah mencetak SDM dengan kualitas yang unggul, kompeten, dan berdaya saing tinggi. Setiap mahasiswa tingkat akhir diwajibkan untuk menyelesaikan tugas akhir di hampir semua Perguruan Tinggi. Salah satu kendala yang dihadapi adalah kemampuan dalam penguasaan software. Oleh karena itu, tujuan diadakan pengabdian masyarakat ini adalah untuk meningkatkan kemampuan mahasiswa dalam melakukan pengolahan data, khususnya dengan menggunakan SPSS dengan mitra adalah Institut Nida El-Adabi Bogor. Metode pelaksanaan adalah diskusi mengenai persiapan pelatihan, implementasi solusi dari permasalahan mitra, dan melakukan evaluasi dan mengukur keefektifan kegiatan. Hasil dari kegiatan ini adalah peserta merasa pelatihan SPSS memberikan manfaat. Sebagian besar peserta juga merasa bahwa pelatihan yang diadakan sesuai dengan kebutuhan dalam penyusunan Tugas Akhir. Kesimpulan dari hasil pelatihan adalah peserta merasa memiliki peningkatan pengetahuan mengenai fungsi dan fitur SPSS serta pengaplikasian khususnya dalam metode regresi linier berganda. Peserta merasa puas terhadap pelatihan yang diberikan, dan jika ada pelatihan yang serupa, sebagian besar peserta berminat untuk mengikutinya
IMPACT OF TAX AWARENESS, AUTHORITY SERVICES, AND SANCTIONS ON ENTERPRISE COMPLIANCE
No full textStudi ini bertujuan untuk mengkaji pengaruh kesadaran pajak, pelayanan otoritas pajak, dan sanksi pajak terhadap kepatuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data survei dari 50 responden UMKM. Kriteria sampel dalam studi ini terdiri dari para pelaku UMKM di Ciputat, Tangerang Selatan, sebanyak 50 responden. Kuesioner terdiri dari suatu pertanyaan terbuka dan penyataan tertutup yang diukur menggunakan skala Likert. Penelitian ini menerapkan metode analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dan dependen. Kualitas data diuji menggunakan uji validitas dan reliabilitas, hasilnya menunjukkan bahwa seluruh item yang menyusun variabel dalam data telah valid dan reliabel. Hasil analisis dengan metode regresi linier berganda menunjukkan bahwa kesadaran, pajak, pelayanan otoritas, dan sanksi sangat penting untuk meningkatkan kepatuhan pajak. Studi ini menghasilkan rekomendasi bahwa otoritas pajak dapat meningkatkan edukasi wajib pajak, meningkatkan kualitas pelayanan, dan secara konsisten menegakkan sanksi pajak untuk memperkuat kepatuhan di kalangan UMKM.Studi ini bertujuan untuk mengkaji pengaruh kesadaran pajak, pelayanan otoritas pajak, dan sanksi pajak terhadap kepatuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data survei dari 50 responden UMKM. Kriteria sampel dalam studi ini terdiri dari para pelaku UMKM di Ciputat, Tangerang Selatan, sebanyak 50 responden. Kuesioner terdiri dari suatu pertanyaan terbuka dan penyataan tertutup yang diukur menggunakan skala Likert. Penelitian ini menerapkan metode analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dan dependen. Kualitas data diuji menggunakan uji validitas dan reliabilitas, hasilnya menunjukkan bahwa seluruh item yang menyusun variabel dalam data telah valid dan reliabel. Hasil analisis dengan metode regresi linier berganda menunjukkan bahwa kesadaran, pajak, pelayanan otoritas, dan sanksi sangat penting untuk meningkatkan kepatuhan pajak. Studi ini menghasilkan rekomendasi bahwa otoritas pajak dapat meningkatkan edukasi wajib pajak, meningkatkan kualitas pelayanan, dan secara konsisten menegakkan sanksi pajak untuk memperkuat kepatuhan di kalangan UMKM
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Full text linkThis study aims to determine the effect of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2020 Period. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and the sample in this study was 77 manufacturing companies that had met the criteria using purposive sampling. The type of data in the study is quantitative data. This study used secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis where the independent variables are company size, profitability, solvency and audit opinion while the dependent variables are audit delay. The results showed that the size of the company negatively affects the audit delay, profitability does not Effect on audit delay, solvency does not affect audit delay and audit opinion has a negative and significant effect on audit delay.This study aims to determine the effect of Company Size, Profitability, Solvency, and Audit Opinion on Audit Delay in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2020 Period. The population in this study was all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 and the sample in this study was 77 manufacturing companies that had met the criteria using purposive sampling. The type of data in the study is quantitative data. This study used secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis where the independent variables are company size, profitability, solvency and audit opinion while the dependent variables are audit delay. The results showed that the size of the company negatively affects the audit delay, profitability does not Effect on audit delay, solvency does not affect audit delay and audit opinion has a negative and significant effect on audit delay
INOVASI KONSULTASI ORTOTIK PROSTETIK BERBASIS WHATSAPP MENINGKATKAN AKSES DAN KESIAPAN PELAYANAN
No full textAkses pelayanan ortotik prostetik (OP) di Indonesia masih menghadapi berbagai kendala, terutama keterbatasan fasilitas layanan, jarak geografis, kesiapan medis pasien, serta kelengkapan administrasi Jaminan Kesehatan Nasional (JKN). Kondisi ini berdampak pada keterlambatan pelayanan, meningkatnya biaya transportasi pasien, serta rendahnya pemanfaatan layanan ortotik prostetik. RSUD Sumberglagah sebagai rumah sakit rujukan rehabilitasi medik mengembangkan inovasi KPOP (Konsultasi Pelayanan Ortotik Prostetik) berbasis aplikasi WhatsApp sebagai solusi konsultasi daring tanpa biaya sebelum pasien datang ke rumah sakit. Kegiatan ini bertujuan untuk mendeskripsikan implementasi inovasi KPOP serta dampaknya terhadap peningkatan akses dan kesiapan pelayanan ortotik prostetik. Metode yang digunakan adalah deskriptif analitis dengan memanfaatkan data pelayanan sebelum dan sesudah inovasi. Hasil menunjukkan adanya peningkatan jumlah kunjungan pasien, penurunan signifikan ketidaksiapan kondisi stump dan kegagalan administrasi, serta peningkatan kepuasan pasien. Inovasi KPOP terbukti efektif dalam meningkatkan aksesibilitas, efisiensi pelayanan, dan kualitas layanan ortotik prostetik