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All Journal Journal of Accounting Science Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Academia Open Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium
Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
Implementasi Digital Marketing Pada UMKM Di Era Revolusi Industri 4.0 (Study Pada UMKM Di Kabupaten Sidoarjo) Nihlatul Qudus Sukma Nirwana; Sarwendah Biduri
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.5720

Abstract

ABSTRACT   This study aims to determine how the implementation of digital marketing in MSMEs in the era of the Industrial Revolution 4.0. The analysis in this study used descriptive quantitative method with questionnaire as the data collection technique. The population in this study were MSMEs in Sidoarjo Regency with a sample size of 32 MSMEs. Data analysis was carried out in four phases, namely editing, coding, tabulation, and data analysis. The results of the study explained that the implementation of digital marketing in the development of industry 4.0 at MSMEs in Sidoarjo Regency had not yet been implemented due to lack of training, business capital, human resources, unfulfilled development strategies, traditional business characteristics and high consulting costs. Keywords                     : Digital Marketing; MSMEs; Industrial Revolution 4.0Correspondence to       :  nihlaqsn@umsida.ac.id ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana implementasi digital marketing pada UMKM di era Revolusi Industri 4.0. Analisis dalam penelitian ini menggunakan metode deskriptif kuantitatif dengan teknik pengumpulan datanya menggunakan angket. Populasi dalam penelitian ini adalah UMKM di Kabupaten Sidoarjo dengan jumlah sampel 32 UMKM. Analisis data dilakukan dalam empat tahap, yaitu penyuntingan, pengkodean, tabulasi, dan analisis data. Hasil penelitian menjelaskan bahwa implementasi digital marketing dalam pengembangan industri 4.0 pada UMKM di Kabupaten Sidoarjo belum terlaksana karena kurangnya pelatihan, modal usaha, sumber daya manusia, strategi pengembangan yang belum terpenuhi, karakteristik bisnis tradisional dan konsultasi yang tinggi biaya.Kata Kunci : Digital Marketing; UMKM; Revolusi Industri 4.0
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Dampak Tax Amnesty Terhadap Pelaku UMKM di Kabupaten Sidoarjo Nihlatul Qudus Sukma Nirwana
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1566

Abstract

This study aims to 1) To analyze interpretively the impact of the implementation of tax amnesty on MSMEs in Sidoarjo district. 2) To analyze and follow up the monitoring and evaluation model of the Tax Amnesty against MSME Actors in Sidoarjo Regency. The research subjects were MSME actors who performed Amnesty Taxes. The technique of collecting data uses In Depth Interview, Literature Study, Documentation. The technique of analyzing data uses qualitative data which is demonstrated by Focus Group Discussion (FGD). From the results of the study there are (1) negative impacts obtained: (a) weakening tax administration and reducing state revenues, (b) increasingly widening the income distribution gap, (c) creating social and racial jealousy, (d) the perception that Indonesia is a failed country because unable to enforce the rule of law in his own country. Whereas Dapak is positively obtained (a) Increasing state income, (b) Giving birth to new tax objects, (c) Secrets of taxpayers participating in the tax amnesty guaranteed security, (d) Increasing the growth of the property industry in the country, (e) Tax elimination that should be owed (f) Improve taxpayer compliance. (2) there are still many MSME actors in Sidoarjo who do not carry out Tax Amnesy because the public is afraid that in relation to the reduced profits (3) there is a lack of socialization and simulation of tax amnesty carried out by the government.
Knowledge Sharing, Knowledge Use, Knowledge Storage For Banking Employee Performance Improvement: Berbagi Pengetahuan, Penggunaan Pengetahuan, Penyimpanan Pengetahuan Untuk Peningkatan Kinerja Karyawan Perbankan Sumartik; Misti hariasih; Nihlatul Qudus Sukma Nirwana; Anti Mariani; Danar Putra Mahendra
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.341

Abstract

The company's competitive advantage can be seen from the implementation of strategic management of the company's performance where there is a role for dynamic capabilities in achieving sustainability. The main challenge for companies in general is to understand and apply knowledge management in the form of work systems, how to share, use knowledge and store knowledge and dispose of knowledge that is not in line with standard company procedures in the banking industry in Sidoarjo, especially Conventional Rural Banks which are also hit by break-even. Covid pandemic. The research method is quantitative explanatory with a population of 51 Conventional BPRs in Sidoarjo who are members of the Perbarindo banking organization (Association of Bank Indonesia) in the East Java region with 150 employees as a sample using Accidental Sampling questionnaires. The samples that were declared eligible were categorized as Teller, Customer Service, Back Office, Accounting, Marketing, Supervisor, Area Manager. Data were tabulated and analyzed with SEM-PLS Wrap 3.0 software with outer model and inner model analysis. In this study did not care about age and gender as well as education. The results showed that knowledge sharing has a very large effect on employee performance with a significance level of t count greater than t table. Increasing knowledge sharing in the banking industry can be an innovative performance behavior and strategic plan in the context of economic recovery during the Covid 19 Pandemic.
Edukasi Kemandirian Ekonomi Perempuan Sebagai Basis Dakwah Aisyiyah Puspita Handayani; Yanik Purwanti; Nihlatul Qudus Sukma Nirwana
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.344 KB)

Abstract

Kemandirian ekonomi perempuan merupakan hal terpenting dalam bangunan masyarakat paling kecil, yakni keluarga. Sebab yang pertama merasakan dampak krisis ekonomi bangsa, pemutusan kerja suami, dan kemiskinan adalah perempuan. Disinilah kemandirian ekonomi perempuan dibutuhkan, selain mereka sebagai penyelesai tugas domestik, perempuan juga bekerja keras untuk memenuhi kebutuhan keluarga. Universitass Muhammadiyah Sidoarjo dalam program pengabdian masyarakat berbasis Al—Islam dan Kemuhammadiyahan bermitra dengan Pimpinan Ranting Aisyiyah Penatarsewu Cabang Tanggulangin Kabupaten Sidoarjo. Aisyiyah sebagai Organisasi Perempuan Muhammadiyah memiliki tugas dan kewajiban untuk beramar ma’ruf nahi munkar menghasilkan kiprah konstruktif dalam kehidupan, salah satunya dengan edukasi dan pendampingan ekonomi perempuan melalui produk dan pemasaran hasil olahan ikan menjadi program unggulan persyarikatan. Olahan ikan yang dilakukan ibu Aisyiyah merupakan sisa ikan dari hasil tangkapan ikan yang melimpah, atau ikan tangkapan yang tidak dijual mentah, sehingga perlu untuk diolah menjadi produk-produk uang sehat dan memiliki nilai ekonomis. Pendampingan ini dilakukan saat pelaksanaan pengajian rutin Aisyiyah, yang biasa diisi materi keagamaan saja, maka diselingi dengan materi-materi ekonomi, kesehatan, dan lain-lain, sehingga adanya Dakwah Aisyiyah yang berkemajuan.
ROA and CR's Impact on Stock Prices in IDX Main Dealers (2017-2020) Riza Almaidah; Nihlatul Qudus Sukma Nirwana
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.4546

Abstract

This study investigates the relationship between Return On Assets (ROA), Current Ratio (CR), and Stock Prices for Bank Companies listed in the Main Dealers of the Indonesia Stock Exchange (IDX) during the period 2017-2020. The research employs purposive sampling to select the sample, and Multiple Linear Regression as the data analysis method. The findings reveal that ROA significantly influences Stock Prices in Bank Companies listed in the IDX Main Dealers during the specified period, while CR also exerts a significant impact on Stock Prices. This research contributes to the existing literature by providing empirical evidence of the relationship between financial ratios and stock market valuation for the banking sector. The implications of these findings highlight the importance of profitability (ROA) and liquidity (CR) in influencing the stock market performance of bank companies, thereby aiding investors, analysts, and policymakers in making informed decisions regarding investment and regulatory measures in the banking industry. Highlights: Financial ratios (ROA and CR) have a significant impact on stock prices. Bank companies listed in the IDX Main Dealers are influenced by ROA and CR. The study provides empirical evidence and insights for the banking sector (2017-2020). Keywords: ROA, CR, Stock Prices, Bank Companies, IDX Main Dealers
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : JASF

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

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Love of Money Behavior, Religiosity, and Ethical Values on the Tendency of Accounting Fraud With Idealism as a Moderating Variable. Anis Arista Reswari; Nihlatul Qudus Sukma Nirwana
Indonesian Journal of Islamic Studies Vol 11 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i3.1679

Abstract

This quantitative study investigates the impact of love of money, religiosity, and ethical values on accounting fraud tendencies, while also examining the moderating role of idealism. Conducted within the finance division of a food and footwear company, the research employs purposive sampling to gather data from 50 respondents through questionnaires, analyzed using the SmartPLS method. The findings reveal that love of money and ethical values significantly affect accounting fraud tendencies, whereas religiosity exerts no such influence. Furthermore, idealism moderates the relationship between ethical values and accounting fraud tendencies, underscoring its potential as a valuable reference point for future research in this domain. Highlights: Impact of Ethical Values: Ethical values play a significant role in influencing accounting fraud tendencies, emphasizing the importance of fostering an ethical corporate culture. Limited Influence of Religiosity: Religiosity is found to have no substantial effect on accounting fraud tendencies, challenging assumptions about its role in shaping financial behavior. Moderating Role of Idealism: Idealism is identified as a critical moderating factor, affecting the relationship between ethical values and accounting fraud tendencies, highlighting its relevance in fraud prevention efforts. Keywords: Accounting Fraud, Love of Money, Religiosity, Ethical Values, Idealism
Edukasi Kemandirian Ekonomi Perempuan Sebagai Basis Dakwah Aisyiyah Puspita Handayani; Yanik Purwanti; Nihlatul Qudus Sukma Nirwana
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Kemandirian ekonomi perempuan merupakan hal terpenting dalam bangunan masyarakat paling kecil, yakni keluarga. Sebab yang pertama merasakan dampak krisis ekonomi bangsa, pemutusan kerja suami, dan kemiskinan adalah perempuan. Disinilah kemandirian ekonomi perempuan dibutuhkan, selain mereka sebagai penyelesai tugas domestik, perempuan juga bekerja keras untuk memenuhi kebutuhan keluarga. Universitass Muhammadiyah Sidoarjo dalam program pengabdian masyarakat berbasis Al—Islam dan Kemuhammadiyahan bermitra dengan Pimpinan Ranting Aisyiyah Penatarsewu Cabang Tanggulangin Kabupaten Sidoarjo. Aisyiyah sebagai Organisasi Perempuan Muhammadiyah memiliki tugas dan kewajiban untuk beramar ma’ruf nahi munkar menghasilkan kiprah konstruktif dalam kehidupan, salah satunya dengan edukasi dan pendampingan ekonomi perempuan melalui produk dan pemasaran hasil olahan ikan menjadi program unggulan persyarikatan. Olahan ikan yang dilakukan ibu Aisyiyah merupakan sisa ikan dari hasil tangkapan ikan yang melimpah, atau ikan tangkapan yang tidak dijual mentah, sehingga perlu untuk diolah menjadi produk-produk uang sehat dan memiliki nilai ekonomis. Pendampingan ini dilakukan saat pelaksanaan pengajian rutin Aisyiyah, yang biasa diisi materi keagamaan saja, maka diselingi dengan materi-materi ekonomi, kesehatan, dan lain-lain, sehingga adanya Dakwah Aisyiyah yang berkemajuan.
Co-Authors Anis Arista Reswari Anti Mariani Clarisa Ika Candrawati Danar Putra Mahendra Duwi Rahayu Gaffar Gaffar Isnaini Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Nur Ravita Hanun Puspita Handayani Riza Almaidah Ruci Arizanda Rahayu Sarwenda Biduri Sigit Hermawan Sumartik Tri Yuda Lesmana Yanik Purwanti