E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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ROLE OF MOTIVATION TO INNOVATION BEHAVIOR WITH KNOWLEDGE AS MEDIATING VARIABLE IN FEMALE BUSINESS OWNERS
No full textThe objective of this research is to examine and analyze predictors of innovation behavior, namely motivation (extrinsic and intrinsic) and good knowledge. Therefore, it employs a quantitative research methodology, using a survey to collect data. Two hundred fifteen female respondents in SMEs in Madura have been collected for the data processes using SEM-PLS. The results indicate that all hypotheses were accepted. Both direct and indirect hypotheses demonstrate that knowledge can serve as a mediating variable in the indirect influence test. This research shows that good knowledge has a positive and significant impact. Similarly, the direct influence test also shows positive and significant results. The independent variable on adequate knowledge can be a good predictor of success as innovative behavior in making art, specifically producing batik. It has been one of cultural characteristics of the Maduranese community. The novelty in this research lies in the success of the valuable knowledge possessed by women in creating more valuable products
PENINGKATAN KAPASITAS PELAKU UMKM MELALUI PELATIHAN ETIKA BISNIS, PACKAGING PRODUK, DAN PEMBUKUAN SEDERHANA DI KELURAHAN SEMOLOWARU, KOTA SURABAYA
No full textPelatihan Etika Bisnis, packaging produk dan Pembukuan Sederhana pada UMKM Kelurahan Semolowaru Kota Surabaya merupakan bentuk optimalisasi dan peningkatan softskill dari pelaku UMKM. Dalam etika bisnis akan dilatih bagaimana dalam menjalankan proses bisnis agar mematuhi kaidah etika bisnis dan tidak mendatangkan permasalahan etika bagi UMKM di masa yang akan datang. Pelatihan packaging produk bertujuan untuk Memahami peran kemasan dalam pemasaran, Mendesain kemasan yang menarik dan fungsional, dan Menyesuaikan kemasan dengan karakter produk dan target pasar UMKM. Sedangkan untuk pembukuan sederhana dilaksanakan untuk memberikan kedisiplinan UMKM dalam mencatat pemasukan dan pengeluaran keuangan. Target Khusus dalam kegiatan Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM adalah dihasilkannya: 1) Peningkatan kesadaran akan kaidah etika bisnis; dan 2) Peningkatan kesadaran packaging produk sebagai bagian dari peningkatan penjualan, (3) Peningkatan kedisiplinan dalam pencatatan keuangan. Pelatihan akan dilaksanakan pada tanggal 14 Juni 2025. Diharapkan dengan adanya Pelatihan Etika Bisnis dan Pembukuan Sederhana bagi UMKM ini akan terbentuk masyarakat yang mampu menjalankan proses bisnis sesuai dengan kaidah etika yang benar dan meningkatkan pencatatan keuangan secara tertib
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA NGRASEH
No full textThis study aims to analyze the implementation of accountability and transparency in the management of Village Funds through the perceptions of Ngraseh Village officials. The primary concern is the limited disclosure of village financial reports to residents, despite the village's compliance with applicable regulations. This study uses a qualitative descriptive method. Data was obtained through in-depth interviews, observations, and documentation. The results of the study show that the implementation of accountability in Ngraseh Village has been running well through the use of the Siskeudes application, which ensures that every financial transaction is recorded in an orderly, accurate, and documented manner in accordance with local government regulations. Based on these research results, the implementation of transparency within the community has been quite effective, achieved through various media, including direct information boards and activities. However, financial reports are not published to the villagers. It can be concluded that the management of Village Funds in Ngraseh Village has fulfilled the aspect of vertical accountability to the local government; however, it still needs to be strengthened in terms of transparency to the villagers. Therefore, increased publication and public participation are necessary to realize full good governance principles.This study aims to analyze the implementation of accountability and transparency in the management of Village Funds through the perceptions of Ngraseh Village officials. The primary concern is the limited disclosure of village financial reports to residents, despite the village's compliance with applicable regulations. This study uses a qualitative descriptive method. Data was obtained through in-depth interviews, observations, and documentation. The results of the study show that the implementation of accountability in Ngraseh Village has been running well through the use of the Siskeudes application, which ensures that every financial transaction is recorded in an orderly, accurate, and documented manner in accordance with local government regulations. Based on these research results, the implementation of transparency within the community has been quite effective, achieved through various media, including direct information boards and activities. However, financial reports are not published to the villagers. It can be concluded that the management of Village Funds in Ngraseh Village has fulfilled the aspect of vertical accountability to the local government; however, it still needs to be strengthened in terms of transparency to the villagers. Therefore, increased publication and public participation are necessary to realize full good governance principles
IMPLEMENTATION OF THE MONITORING CENTER FOR PREVENTION AS A MODERATING DETERMINANT OF FRAUD PREVENTION
No full textThis study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts. The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services.This study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts. The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services
TAX, MARKETING, AFTER-SALES SERVICE, AND FINANCIAL PERFORMANCE: ROLES OF INNOVATION AND MANAGEMENT
No full textThis study investigates the influence of tax management, marketing strategy, and after-sales service on the financial performance of automotive firms in Indonesia, with a particular emphasis on the mediating roles of managerial quality and product innovation. Utilizing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 240 industry professionals through purposive sampling. The results reveal that after-sales service and product innovation significantly enhance financial performance directly and indirectly. Product innovation is consistent and strong mediators. It also translates upstream strategic initiatives into financial outcomes. In contrast, managerial quality acts as a selective mediator shows significant impact only in the pathway from after-sales service to performance. The findings contribute to the Dynamic Capabilities framework by highlighting product innovation as a strategic internal enabler. Practically, they suggest that firms must integrate innovation and after-sales feedback systems to sustain competitive advantage. Meanwhile, managerial quality improvements should be aligned with operational domains to maximize impact. Furthermore, this study recommends a more integrated approach to tax planning, marketing strategy, service delivery, and innovation. Future research may extend the model to other sectors or use longitudinal data to establish causal relationships.Pekerjaan pengarahan kualitas administrasi dan pengembangan produk merupakan titik fokus penting dari tinjauan ini, yang melihat dampak dari tugas dewan direksi, teknik promosi, dan administrasi purna jual pada pelaksanaan moneter organisasi mobil di Indonesia. Manajemen yang efektif dari berbagai komponen bisnis diperlukan karena industri otomotif menghadapi berbagai tantangan yang berbeda seperti persaingan yang ketat dan pergeseran ekspektasi konsumen. Penelitian ini menggunakan pendekatan metode campuran dan menggabungkan analisis kuantitatif metrik kinerja keuangan dengan wawasan kualitatif dari para profesional industri. Hasilnya menunjukkan bahwa layanan purna jual dan inovasi produk secara signifikan meningkatkan kinerja keuangan, baik secara langsung maupun tidak langsung, sedangkan manajemen pajak dan strategi pemasaran memiliki efek yang lebih terbatas. Yang terpenting, kualitas manajerial dan inovasi produk berperan sebagai moderator utama, memperkuat hubungan di antara variabel-variabel yang diteliti. Dengan menyediakan kerangka kerja yang komprehensif, berbagai faktor yang mempengaruhi kinerja keuangan di sektor otomotif dimasukkan dalam penelitian ini, yang menambah penelitian yang sudah ada, memberikan wawasan yang berharga bagi para pengambil keputusan yang bertujuan untuk meningkatkan efisiensi operasional dan daya saing. Temuan-temuan ini menyoroti pentingnya memprioritaskan layanan purna jual dan inovasi produk untuk mencapai kesuksesan finansial yang berkelanjutan dalam lanskap otomotif yang dinamis
RATIONAL CHOICE THEORY: GREEN BANKING PRACTICES FOCUSED
Full text linkBanks as economic drivers in their own country have a high influence on encouraging environmentally friendly practices. It is due to the increasing damage to the environment in Indonesia. Before the 2010s, banks did not have enough awareness to carry out environmentally friendly practices included in their operational activities. In Indonesia, the government started to enforce green banking rules in 2012. Indonesia initiated green banking practices, which reached their peak in 2020 during the COVID-19 pandemic. This study examines whether customers have understood the growth of green banking practices in Indonesia, the effects of banks' environmentally friendly practices on the loyalty of commercial bank customers, and whether awareness and knowledge of banks' green practices will have an impact on loyalty towards banks. This study examines the importance of implementing green banking due to the increasing awareness and high level of customer knowledge about the environment. This research is the first to be conducted in Batam City, examining green banking through the lens of the grand theory of rational choice. The rational choice theory will serve as the novelty for this research. Also, the green trust variable mediating green banking awareness and green banking knowledge affecting green banking loyalty will serve as the novelty of this research
STRATEGI PENINGKATAN LOYALITAS PELANGGAN RAWAT INAP DI PUSKESMAS BALOWERTI KOTA KEDIRI
Full text linkLoyalitas pasien memiliki pengaruh besar terhadap kehidupan fasilitas kesehatan, sehingga perlu mempertahankan dan meningkatan kualitas layanan dan kepuasan pasien. Salah satu faktor penyebab rendahnya kualitas pelayanan yaitu kurangnya pegawai yang menyebabkan peningkatan beban kerja. Kegiatan pengabdian masyarakat bertujuan pemilihan strategi peningkatan loyalitas pasien di Puskesmas Balowerti Kota Kediri. Kegiatan dilakukan di Puskesmas Balowerti Kota Kediri pada Juni-Juli 2024. Kegiatan diawali dengan koordinasi dengan tim puskesmas untuk mencari data primer dan data sekunder serta dianalisis menggunakan metode diagram Fishbone, USG (Urgency, Seriousness, Growth) dan TOWS (Threats, Opportunities, Strength, Weakness). Hasil kegiatan didapatkan faktor utama yang memengaruhi loyalitas pasien yaitu kurangnya tenaga kesehatan di Puskesmas Balowerti Kota Kediri sesuai dengan perhitungan hasil analisis jabatan dan analisis beban kerja masih terdapat kekurangan tenaga sebanyak 19 orang. Strategi yang digunakan yaitu memodifikasi jadwal jaga Rawat Inap, memberikan pelatihan pelayanan prima serta meningkatkan kerjasama dengan institusi pendidikan kesehatan untuk melakukan praktek lapangan. Peningkatan loyalitas pasien dapat dilakukan dengan peningkatan kualitas pelayanan dengan pemenuhan sumber daya manusia
TUJUH BELAS TAHUN PENELITIAN AKUNTANSI SYARIAH DI INDONESIA: BIBLIOGRAFI
Full text linkThis study maps the development of 210 sharia accounting studies in Indonesia published in nationally accredited journals SINTA 1 and 2 for the period 2008-2024. This study uses the field charting method. The classification of sharia accounting topics is divided into 10, namely 1) Sharia institutions, 2) Accounting information system design, 3) Accounting information processing, 4) Standard setting, 5) Organizational sociology, 6) Islamic ethics and accounting, 7) Education, 8) auditing, 9) Historical/categorical/future research, and 10) Sharia accounting concepts. The research methods are classified into 3. Topic mapping found that the dominant topics in sharia accounting research are sharia institutions, sharia accounting concepts, and organizational sociology. On the other hand, sharia accounting topics that are still rarely studied are auditing and education. Mapping of research methods used in sharia accounting research found that sharia accounting research methods are dominated by qualitative methods (51.4%) and quantitative methods (48.1%). Mixed methods are still rarely used in sharia accounting research over the past 17 years. The novelty of this research is the focus of mapping topics and research methods on sharia accounting articles published in accredited national journals and provides an overview of future opportunities for sharia accounting research in Indonesia.This study maps the development of 210 sharia accounting studies in Indonesia published in nationally accredited journals SINTA 1 and 2 for the period 2008-2024. This study uses the field charting method. The classification of sharia accounting topics is divided into 10, namely 1) Sharia institutions, 2) Accounting information system design, 3) Accounting information processing, 4) Standard setting, 5) Organizational sociology, 6) Islamic ethics and accounting, 7) Education, 8) auditing, 9) Historical/categorical/future research, and 10) Sharia accounting concepts. The research methods are classified into 3. Topic mapping found that the dominant topics in sharia accounting research are sharia institutions, sharia accounting concepts, and organizational sociology. On the other hand, sharia accounting topics that are still rarely studied are auditing and education. Mapping of research methods used in sharia accounting research found that sharia accounting research methods are dominated by qualitative methods (51.4%) and quantitative methods (48.1%). Mixed methods are still rarely used in sharia accounting research over the past 17 years. The novelty of this research is the focus of mapping topics and research methods on sharia accounting articles published in accredited national journals and provides an overview of future opportunities for sharia accounting research in Indonesia
FINANCIAL SLACK AND ENVIRONMENTAL PERFORMANCE ON CARBON DISCLOSURE IN INDONESIA AND MALAYSIA MINING COMPANIES
Full text linkThe goal of this research is to examine how environmental performance and financial slack influence carbon emission disclosure, with the solvability ratio serving as a moderator. The study uses a checklist table to assess carbon emission disclosure. The PROPER rank measures environmental performance. Financial slack is calculated by dividing cash and cash equivalents by total sales. The debt-to-equity ratio is used to determine the solvency ratio. The study used secondary data from 61 Indonesian and Malaysian mining companies listed on the Indonesia Stock Exchange and the Bursa Malaysia. The information pertains to the years 2021–2022. The sample collection approach used in the study was purposive sampling. The study's conclusions point to a clear relationship between environmental performance and carbon emission disclosure, with environmental performance positively influencing disclosure of carbon emissions. The disclosure of carbon emissions is negatively impacted by financial slack and solvency ratio. This research also shown that the solvency ratio is unable to counteract the effects of financial slack and environmental performance on disclosure of carbonemissions.Penelitian ini bertujuan untuk menguji dampak environmental performance dan financial slack terhadap carbon emission disclosure dengan solvability ratio sebagai variabel moderasi. Carbon emission disclosure dalam penelitian ini diukur dengan menggunakan tabel carbon emission disclosure checklist, environmental performance diukur menggunakan rank of PROPER, financial slack diukur dengan cara membagi cash and cash equivalents dengan total sales, dan solvability ratio diukur dengan menggunakan debt to equity ratio. Penelitian ini dilakukan dengan menggunakan data sekunder dari 61 perusahaan pertambangan di Indonesia dan Malaysia yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia pada periode 2021 dan 2022. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa environmental performance berpengaruh positif terhadap carbon emission disclosure. Sementara, financial slack dan solvability ratio berpengaruh negatif terhadap carbon emission disclosure. Pada penelitian ini juga ditemukan hasil bahwa solvability ratio tidak mampu memoderasi pengaruh environmental performance dan financial slack terhadap carbon emission disclosure
DETERMINANTS OF LOCAL TAXES: EVIDENCE FROM TULUNGAGUNG
No full textImprovements in public welfare, quality of life, and access to services such as education, healthcare, infrastructure, transparency, accountability, and community participation in local policy formulation measure the success of decentralization in Indonesia. This study aims to analyze the factors influencing local tax revenues as an indicator of fiscal decentralization success in Tulungagung Regency. Applying the Error Correction Model (ECM), this research examines both the long-term and short-term relationships between population growth, income levels, and socio-economic development on local tax revenues. As a result, this study indicates that all variables have a significant impact on local tax revenues. The population growth coefficient of 0,034416 suggests that a 1% increase in population contributes to higher local tax revenues. The income level coefficient of 0,092312 signifies that rising income levels enhance tax capacity. Meanwhile, socio-economic development has the most substantial effect, with a coefficient of 0,231872. Reflecting the improvements in public welfare directly contributes to increased local tax revenues. Accordingly, this study reveals that the trend of local tax revenues in Tulungagung has increased dramatically from 2011 to 2023, demonstrating the effectiveness of regional fiscal policies. This research contributes to supporting local budgetary policy based on strengthening socio-economic factors as a strategy to increase local tax revenue.Improvements in public welfare, quality of life, and access to services such as education, healthcare, infrastructure, transparency, accountability, and community participation in local policy formulation measure the success of decentralization in Indonesia. This study aims to analyze the factors influencing local tax revenues as an indicator of fiscal decentralization success in Tulungagung Regency. Applying the Error Correction Model (ECM), this research examines both the long-term and short-term relationships between population growth, income levels, and socio-economic development on local tax revenues. As a result, this study indicates that all variables have a significant impact on local tax revenues. The population growth coefficient of 0,034416 suggests that a 1% increase in population contributes to higher local tax revenues. The income level coefficient of 0,092312 signifies that rising income levels enhance tax capacity. Meanwhile, socio-economic development has the most substantial effect, with a coefficient of 0,231872. Reflecting the improvements in public welfare directly contributes to increased local tax revenues. Accordingly, this study reveals that the trend of local tax revenues in Tulungagung has increased dramatically from 2011 to 2023, demonstrating the effectiveness of regional fiscal policies. This research contributes to supporting local budgetary policy based on strengthening socio-economic factors as a strategy to increase local tax revenue