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Ahmad Khairuddin

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

Farida Ayu Avisena Nusantari; Eryco Muhdaliha; Mia Laksmiwati

International Journal of Economic, Social and Development Sciences 2024 International Forum of Researchers and Lecturers

This research explores the factors influencing the adoption of Islamic digital banking among millennials in Indonesia. Employing a qualitative approach through a comprehensive literature review, the study analyzes existing research on Islamic digital banking adoption, focusing on academic journals, conference proceedings, and industry reports. The findings reveal that perceived ease of use and usefulness of digital banking services are crucial. Additionally, social influences, such as peer and family recommendations, and personal factors, including demographics and cultural background, significantly impact adoption rates. This research provides valuable insights for Islamic banks in Indonesia to develop targeted strategies for millennial engagement. By understanding these influencing factors, Islamic banks can tailor digital banking services to meet the specific needs and preferences of this demographic, thereby enhancing market penetration and fostering growth within the evolving digital banking landscape.

Ruri Nurul Aeni Wulandari; Waspodo Tjipto Subroto; Norida Canda Sakti

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Crowdfunding has emerged as an innovative method to support small business expansion, providing an alternative for entrepreneurs to access financial resources. This study aims to evaluate the impact of community participation in resource mobilization through crowdfunding. By analyzing data from various successful crowdfunding campaigns, the study identified the factors that influence the success of fundraising and how community engagement contributes to those outcomes. The findings show that community participation not only increases project trust and credibility, but also creates important emotional and social support for entrepreneurs. In addition, crowdfunding serves as an educational platform that increases public awareness of social and economic issues. This research provides insights for entrepreneurs and policymakers on the importance of community involvement in crowdfunding strategies, as well as broader implications for economic development. Through the evaluation of the impact of community participation, this study highlights the potential of crowdfunding as an effective tool for resource mobilization in the context of small businesses.

Yoesoep Edhie Rachmad; Budiyanto Budiyanto; Khuzaini Khuzaini

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid advancement of digital technology has unlocked new opportunities in marketing, especially through social media platforms like TikTok. This study explores the synergy between viral marketing, gimmick marketing, and influencer marketing in driving the transformation of customer behavior from passive consumers to active participants within the digital marketing ecosystem. A quantitative approach was employed, collecting data from 200 respondents actively involved in digital marketing on TikTok as resellers, dropshippers, affiliates, and co-creators. Using the Partial Least Squares method for analysis, the findings reveal that viral marketing significantly influences the transformation of customer behavior. Similarly, gimmick marketing demonstrates a direct and significant impact on this transformation. Moreover, influencer marketing serves as a mediator, amplifying the effects of both viral and gimmick marketing on transformation of customer behavior. This behavioral shift is evident in the transition of consumers from passive roles to active contributors, taking on positions such as resellers, dropshippers, affiliates, and co-creators. At the same time, sellers are evolving from traditional marketing practices to utilizing e-commerce, social media, and live streaming to reach wider audiences. By actively engaging consumers, sellers foster a collaborative ecosystem where consumers play a pivotal role in expanding the marketing framework. To sustain long-term consumer engagement in this digital marketing ecosystem, it is essential to prioritize the selection of credible and relevant influencers while providing continuous education and support for resellers, dropshippers, and affiliates. This research strengthens the theory of planned behavior and the diffusion of innovations theory, offering fresh insights into designing marketing campaigns based on the 4Ps of digital marketing (Platform, Page, Program, and Posting) to address the needs of the digital era.

Vera Maria; Arifani Yanuar; M. Ikhwan Nur Rifki; Sofyan Ramadhan; Louissa Vedra

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to see how the Literacy Warkop location influences student buyer interest at Sultan Ageng Tirtayasa University (Untirta). Factors such as comfort, accessibility and atmosphere were studied through a survey conducted by twenty students. In this current era of globalization, a coffee shop is not only a place to enjoy coffee, but also a place to interact socially and intellectually. It is hoped that the location of the literacy shop near the library or academic building will increase student accessibility and comfort. The research results show that students' buying interest is greatly influenced by the right purchase location. The buyer's desire to buy something which is influenced by internal and external factors is called buying interest. This research helps business people determine location placement methods to attract student attention. Therefore, location maintenance is very important for the success of literacy warkop in attracting student customers.

Khalisa Fahira; Nera Marinda Machdar

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

Astri Rosita Mau Sally; Jeremia S. Wabang; Nur Fitra Manikita; Abdul Hamid Niwang; Zainal M. Sengadji

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

This article discusses a case study of bullying behavior in elementary schools. Bullying also has a negative impact on victims and this research uses a descriptive qualitative approach to describe this fact. The research method uses observation and interviews. The research results show that bullying can occur in various forms including verbal, physical and nonverbal. Many students in elementary school experience or witness incidents of bullying, which can cause serious psychological impacts. Factors such as students' socio-economic background also influence the high number of bullying cases in schools. Bullying behavior can have a negative impact on the social aspects of students in elementary schools. Efforts to prevent and handle bullying in elementary schools need to involve collaboration between schools and parents. Most of the references used in research are primary literature and are up to date.

Abdilah Rifa'i Latif; Andi Chairil Furqan; Femilia Zahra; Muhammad Din; Rasyid Muhammad Hartoyo +1 more

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  

Nandyta Frismaya Putri; Armiani Armiani

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

Muhammad Qadafi Zulkarnain; Amiruddin Tawe; Muhammad Rakib; Andi Annisa Sulolipu

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the last few decades, entrepreneurship has become one of the main pillars of economic development, especially in developing countries like Indonesia. Makassar City, as one of the economic centers in Eastern Indonesia, has an important role in encouraging the growth of the small and medium enterprise (SME) sector. One of the efforts made by the government and various institutions is to develop a Business Incubator Program, which aims to accelerate the growth of entrepreneurs through educational support, training and guidance. In Makassar District, Bara-Baraya Timur Village, the development of local entrepreneurs is increasingly being paid attention to. Business incubators in this area offer programs to help local entrepreneurs develop business skills, increase access to capital, and open wider networks. Although business incubators have proven successful in various countries, their application in each region can certainly produce different results, depending on the characteristics of the economic and social environment. In Bara-Baraya Timur Subdistrict, there are several challenges faced by one of the local entrepreneurs who were interviewed by researchers, such as a lack of management skills, as well as increasingly fierce competition. Therefore, the researcher decided to research more deeply into "The influence of business incubators on the entrepreneurial economy in Makassar City, Bara-Baraya Timur Subdistrict".      

Kimberley Kimberley; Dewi, Fransisca Iriani Roesmala

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

The phenomenon f fatherly parenting plays a vital role in shaping the emotional and social experiences of daughters, particularly in forming romantic relationships. The role of fathers is often overlooked in parenting, even though it significantly influences the development of a daughter's personality and interpersonal relationships. Fathers who are emotionally involved can provide a sense of security, confidence, and an understanding of love. This study aims to describe the experiences of young adult women regarding their fathers' parenting roles and their impact on romantic relationships. This study adopts a phenomenological approach using purposive sampling techniques. The research was conducted over four months, and data were collected through interviews and observations. Five participants aged 18 to 25 years, with experiences of both positive and negative fatherly parenting and a history of romantic relationships, were involved in this study. The results show that positive fatherly parenting fosters positive romantic relationship experiences, such as the ability to build trust and intimacy. Conversely, hostile fatherly parenting leads to negative relationship patterns, such as distrust or a need for emotional validation. The lack of fatherly parenting also drives women to seek a father figure in others and to feel less trustful toward their partners. These findings demonstrate that the father's role in parenting has a significant impact on young adult women's romantic relationships.

Dian Zahwa Oktaviani; Marsofiyati Marsofiyati

Jurnal Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

Academic workload is a responsibility in education that must be completed by individuals, while social support is assistance that helps fulfill emotional, physical, and social needs. Academic burnout is the physical, emotional, and mental exhaustion caused by excessive academic pressure over a prolonged period. This study aims to identify the influence of academic workload and social support on burnout among Office Administration Education students at the State University of Jakarta. The analysis results show that academic workload has a significant influence on burnout (coefficient 0.653), while social support is not significant (value 0.125). An R-Square of 83.3% indicates that both variables explain 83.3% of burnout variations, with the remaining influenced by other factors such as economic conditions and intrinsic motivation.

Amelia Endang Puput Lestari; Aulina Nur Fadilah; Sulis Setiawati; Enrico Valentino Riyadi; Naerul Edwin Kiky Aprianto

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

Choirunnisa Marwa Nurul Amin; Musnia Musnia; Uzmatu Ruqoyah; Indah Permatasari; Wahyu Hidayat

Jurnal Pelayanan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the level of anxiety of Arabic Language Education students towards the Final Semester Exam of Qiraatul Kutub course. The method used in this study was a questionnaire survey distributed to Arabic Language Education students at one of the universities. The data obtained were analyzed descriptively to identify factors that influence anxiety levels, as well as their impact on students' academic achievement. The results showed that most students experienced moderate levels of anxiety, with the main causative factors being academic pressure, lack of preparation, and environmental expectations. These findings are expected to enable lecturers to design more effective support programs to help students overcome academic anxiety, so that they can improve their academic achievement during exams in the Qiraatul Kutub course. The method used in this study was a quantitative survey by distributing questionnaires to 10 Arabic Language Education students at UIN SMH Banten. The questionnaire included 10 items that measured anxiety levels based on a Likert scale of 1 to 4. The results of the analysis showed that 65% of respondents felt high levels of anxiety, 25% had moderate levels of anxiety, and 10% had low levels of anxiety. Factors contributing to anxiety include lack of preparation (70%), pressure from expectations from parents and teachers (60%), and lack of social support (55%). In addition, 80% of students with high levels of anxiety admitted to having difficulty managing their study time, and 75% of them felt doubtful about their own abilities. academic.

Naufal Mu’ammar; Rida Mahmudah; Agus Afandi

Jurnal Pelayanan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

This study focuses on analyzing the impact of accessibility, facilities, and experiences on the community's interest in visiting the Wonosari Village Hall in Grujugan, Bondowoso. The research employs a qualitative method based on a literature review, integrating various previous studies that have explored the community's interest in visiting the Wonosari Village Hall. Additionally, quantitative data were obtained through interviews with village officials and several local residents. The village hall itself plays a crucial role in supporting various administrative activities, including agendas related to both sub-district and district-level governance. The findings indicate that each variable significantly influences the community's interest in visiting the village hall. Accessibility contributes to the ease with which residents can reach the village hall, while facilities and experiences are closely linked to the satisfaction levels following their visit. Those three plays a key role in determining the extent of the community's reliance on the village hall services, particularly in the context of technological advancements that allow for the use of social media and the internet. This aims to contribute to the fields of education, social sciences, and environmental studies, and serve as a reference for other researchers interested in further exploring the Wonosari Village Hall.

Arinda Tri Kusuma Dewi; Rr. Tjahjaning Poerwati

International Journal of Economics and Accounting 2024 International Forum of Researchers and Lecturers

This study aims to determine and examine the influence of Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research uses quantitative data in the form of annual reports and sustainability reports of manufacturing companies obtained from the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id and the related company websites. The data collection technique used the documentation method, with 23 companies meeting the criteria for this study. The data analysis technique used in this research employs quantitative analysis techniques, specifically Multiple Linear Regression. (Multiple Linear Regression). The statistical program used in this research is SPSS 26.0 to test the influence of independent variables on the dependent variable. The results of this study indicate that the variables Enterprise Resource Planning (ERP), Liquidity, and Corporate Social Responsibility (CSR) have a positive and significant impact on financial performance (ROA).

Titin Sumarni; Siti Murasih; M. Iqbal Romadhan; Ayu Suraya

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze effective digital marketing strategies in increasing sales of bag products on e-commerce platforms. In the digital era, the use of technology and online platforms is the main key for business actors to reach a wider range of consumers. This study identified various digital marketing techniques such as search engine optimization (SEO), marketing via social media, paid advertising (PPC), content marketing, as well as the use of influencer marketing. Additionally, data-driven personalization strategies and consumer behavior analysis are also discussed to improve customer experience and sales conversion. The combination of an attractive content strategy, use of data analytics technology, and consistent interaction with consumers can have a positive impact on sales of bag products on e-commerce platforms. These findings provide guidance for business actors in designing more effective and targeted digital campaigns. This research is descriptive research with a qualitative approach with the research object being digital marketing strategies to increase bag sales in e-commerce. Data types are primary data and secondary data. Primary data is data collected directly by researchers or data practitioners in the field. Meanwhile secondary data is a type of data collected from previously existing data. Data sources will be taken from documents, interview results, and results from observations. By means of private chat/message between the researcher as interviewer and the informant.

Permatasari, Rizky Puput; Sari, Shinta Permata

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

Yesha Dewanti Sijabat; Rizma Amalia; Stefanny Margaretha Simalango; Ade Yuniati; Golda Belladonna Umbing

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.

Andiani, Diva Nur; Sari, Shinta Permata; Andiani, Diva Nur

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.