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All Journal Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Muria Jurnal Layanan Masyarakat
Salisa, Naila Rizki
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Muria Kudus
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB Salisa, Naila Rizki; Aeni, Ida Nur; Chamid, Ahmad Abdul
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.048 KB) | DOI: 10.35590/jeb.v6i1.829

Abstract

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value. 
Kecakapan Manajerial dan Kualitas Laba dengan Kepemilikan Manajerial dan Komisaris Independen sebagai Variabel Pemoderasi Naila Rizki Salisa; Indra Wijaya Kusuma
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.105 KB) | DOI: 10.20961/jab.v18i1.247

Abstract

Higher managerial ability of managers leads to better earnings quality. It is expected that firms with higher managerial ownership and more independent commissioner will show stronger relationship between managerial ability and earnings quality. This study examines the effect of managerial ownership and independent commissioner towards the relationship between managerial ability and earnings quality. This study uses 180 observations generated from 45 manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2010-2015. Empirical result suggests that managerial ability has positive significant effect on earnings quality. This result confirms that firms with higher managerial ability manager shows higher earnings quality. This study also provide evidence that the presence of managerial ownership and independent commissioner strengthen the relationship between managerial ability and earnings quality. This study suggests that firms should strenghten corporate governance mechanism to discliplining manager’s actions in order to act efficiently in managing firms.Tingginya kecakapan manajerial mengarah pada kualitas laba yang lebih baik. Perusahaan yang memiliki kepemilikan manajerial dan komisaris independen yang tinggi menunjukkan hubungan yang kuat antara kecakapan manajerial dan kualitas laba. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan komisaris independen melalui hubungan antara kecakapan manajerial dan kualitas laba. Penelitian ini dilakukan terhadap 180 observasi dari 45 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2015. Hasil penelitian empiris menunjukkan bahwa kecakapan manajerial memiliki pengaruh positif terhadap kualitas laba. Artinya, semakin tinggi kecakapan seorang manajer, maka semakin tinggi kualitas laba perusahan. Penelitian ini juga memberikan bukti bahwa dengan adanya kepemilikan manajerial dan komisaris independen dapat memperkuat hubungan positif antara kecakapan manajerial dan kualitas laba. Penelitian ini menunjukkan bahwa perusahaan diharapkan memperkuat mekanisme tata kelola untuk mendisiplinkan manajer agar manajer bertindak secara efisien dalam mengelola perusahaan.
Literasi Investasi sebagai Upaya untuk Meningkatkan Perilaku Sadar Berinvestasi pada Kelompok Investor Pemula di Kudus Izza Ashsifa; Naila Rizki Salisa; Ulva Rizky Mulyani
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6156

Abstract

This proposed community service program is designed to provide solutions and assist novice investors in making investments. The basis for proposing this service is the existence of problems, including the limited ability of human resources to obtain investment information and how to manage it, lack of financial literacy, do not have long enough financial goals, and do not have special capital only for investment, experiencing fear to do investment, not confident, and afraid of losing. The activities that will be carried out in this service are to provide investment literacy as an effort to increase investment awareness behavior. The objectives to be achieved are: 1) increasing public awareness of the importance of investing 2) increasing the understanding of novice investors about investment instruments 3) beginner investors can choose the right type of investment and 4) beginner investors can apply good investment strategies. The approach offered in the realization of this service is a mentoring model through outreach activities that focus on investment literacy, capital markets, risks, and returns on investment.
Analisis Faktor-faktor Penerimaan Penggunaan Sistem Keuangan Desa: Pendekatan TAM dan TPB Naila Rizki Salisa; Ida Nur Aeni; Ahmad Abdul Chamid
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v6i1.829

Abstract

This study aims to analyze factors that influence the use of Siskeudes and examines which model that appropriate to investigates the factors of acceptance the use of Siskeudes. This study uses two models, namely Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). Research data was obtained through questionnaires distributed to respondents. The samples of this research were 82 respondents that use Siskeudes in each Kudus District Government. Data were analyzed using Structural Equation Modellling (SEM) with path analysis method. The results show that the factors of both model, both TAM and TPB can explain the acceptance of using Siskeudes. However, perceived ease of use and perceived behavioral control have no significant effect on actual use of Siskeudes. TAM model was found to be able to investigate the acceptance factors of using Siskeudes quite well than TPB model. Although, both model hasn’t difference value. 
Pengembangan Strategi Branding, Pemasaran Online, Dan Peningkatan Kualitas Laporan Keuangan Pada Usaha Catering Dapoer Adiba Nanik Ermawati Ermawati; Alfiyani Nur Hidayanti; Naila Rizki Salisa
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 12, No 2 (2023): November (Article in Press)
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v12i2.60484

Abstract

Dampak pandemi Covid-19 terhadap perekonomian sangatlah besar termasuk diantaranya pada usaha bisnis catering. Permintaan jasa catering yang menurun mengharuskan pelaku usaha untuk dapat memutar otak agar bisnis yang dijalankan dapat tetap bertahan pada masa pandemi Covid-19 seperti saat ini. Pemasaran secara online lebih  prospektif karena memungkinkan para calon pelanggan dan pengguna jasa catering memperoleh informasi lebih cepat mengenai produk dan jasa yang diberikan. Selain pemasaran secara online, strategi branding juga sangat diperlukan para pelaku UMKM. Strategi branding dan pemasaran online memudahkan para pelaku UMKM sekaligus konsumen dalam melakukan penjualan online. Tujuan dari pengabdian ini adalah memberikan pendampingan pelatihan pemasaran online dan juga cara melakukan strategi branding pada usaha catering Dapoer Adiba yang terletak di Kota Jepara. Selain itu pelaku usaha juga diberikan keterampilan membuat laporan keuangan berbasis sistem sederhana dengan menggunakan Microsoft Excel agar keuangan usaha dapat terkontrol secara sistematis dan terpercaya. Setelah melakukan pengabdian ini diharapkan pelaku usaha catering Dapoer Adiba dapat tetap meningkatkan penjualan dan semakin maju dalam menjalankan usaha bisnisnya.
Co-Authors Ahmad Abdul Chamid Alfiyani Nur Hidayanti Ida Nur Aeni Ida Nur Aeni, Ida Nur Indra Wijaya Kusuma Izza Ashsifa Nanik Ermawati Ermawati Ulva Rizky Mulyani