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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi JTAM (Jurnal Teori dan Aplikasi Matematika) SENTRALISASI ABDIMAS: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) RATIO: Reviu Akuntansi Kontemporer Indonesia Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Bisnis, Manajemen & Ekonomi Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research
Ira Hapsari
Universitas Muhammadiyah Purwokerto
Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pelestarian Lingkungan Melalui Pemanfaatan Limbah Plastik untuk Menumbuhkan Jiwa Kewirausahaan Peserta Didik Madrasah Ibtidaiyah Muhammadiyah Pasirmuncang, Purwokerto Ira Hapsari; Nur Isna Inayanti; Siti Nur Azizah; Kurnia Ritma Dhanti
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 5, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v5i1.620

Abstract

ABSTRAKLimbah plastik telah menjadi salah satu permasalahan penting di Indonesia. Kesadaran masyarakat untuk menjaga lingkungan perlu ditingkatkan dan cara penanggulangan limbah perlu diperluas agar tidak hanya baik bagi lingkungan, namun bisa bermanfaat juga untuk pengembangan ekonomi. Internalisasi nilai pelestarian lingkungan melalui pemahaman kesehatan dan menumbuhkan jiwa kewirausahaan bisa dimulai dari tingkat pendidikan sekolah dasar agar lebih efektif dan berkelanjutan. Metode sosialisasi dan praktik diberikan kepada siswa agar mereka terbiasa untuk menjaga lingkungan, mengurangi limbah serta berlatih untuk membuat barang bernilai jual yang berbahan dasar dari limbah plastik. Hasil yang diperoleh dari kegiatan ini adalah para siswa memahami akan bahaya jangka panjang dari limbah, berlatih untuk lebih menjaga lingkungan serta belajar pengetahuan baru untuk mengolah limbah plastik menjadi barang yang bisa digunakan, seperti aksesoris, kerajinan tangan dan hiasan. ABSTRACTPlastic waste has become one of the crucial problems in Indonesia. Public awareness to protect the environment needs to be increased and ways of dealing with waste need to be expanded so that it is not only good for the environment, but can also be useful for economic development. The value Internalization of environmental preservation through understanding health and fostering an entrepreneurial spirit can be started from the primary school level to make it more effective and sustainable. Socialization methods and practices are given to students so that they are accustomed to protecting the environment, reducing waste and practicing to make sale value items made from plastic waste. The results obtained from this activity are that students understand the long-term dangers of waste, practice to protect the environment more and learn new knowledge to process plastic waste into items that can be used, such as accessories, handicrafts and decoration.
Pengaruh Proporsi Komisaris Independen, Profitability, Leverage Dan Ukuran Perusahaan Terhadap Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2015-2019) Herlina Herlina; Ira hapsari; Suryo Budi Santoso; Siti Nur Azizah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10369

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh proporsi komisaris independen, profitability, leverage dan ukuran perusahaan terhadap intellectual capital disclosure sebagai variabel dependen. Sampel dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen dan leverage tidak berpengaruh terhadap intellectual capital disclosure, sedangkan profitability dan ukuran perusahaan berpengaruh positif terhadap intellectual capital disclosure.  This study aims to empirically prove the effect of independent commissioners proportion, profitability, leverage and company size on intellectual capital disclosure. Samples in this study were determined using a purposive sampling method on food and beverage companies listed in the Indonesia Stock Exchange during 2015-2019 periods. The data analysis technique was using multiple linear regression analysis. The result of this study showed that both independent commissioners proportion and leverage have no effect on intellectual capital disclosure, while both profitability and company size have a positive effects on intellectual capital disclosure. 
The Model of Creative Thinking, Critical Thinking, and Entrepreneurial Skills Among University Students Wanda Nugroho Yanuarto; Ira Hapsari
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v6i2.7467

Abstract

Digital skills for the twenty-first century are comprise of four fundamental capabilities: cognition abilities; process capabilities; systems capabilities; and social skills. Using one's ability to think creatively to demonstrate cognitive abilities can be very effective. On the other hand, critical thinking is a skill that can be developed at the university level and is used to transform raw data into meaningful information. Furthermore, the study purpose is investigate the relationship the entrepreneurial skills in students in the world of education, both in terms of educational and economic issues. Researchers are looking into the relative importance of creative thinking (CRE), critical thinking (CRI), and entrepreneurial skills (ETS) as primary predictors of success when it comes to learning and mastering skills in the technologically advanced development society (TCDS). In this study, which takes a quantitative approach, a cross-sectional survey gathers data. In order to analyze the relationship formed by CRE, CRI, and ETS among university students in TCDS, we used the structural equation model (SEM) method. In this study, 85 students from the Faculty of Teacher Training and Education, and 315 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto participated, for a total of 315 students. The following research procedures were used in this investigation: (3) The relationship between CRE, CRI, and ETS was determined using a Structural Equation Model (SEM). In addition, the findings of this study include the following points: The EFA and CFA analysis revealed that the CRE construct contained four valid sub-constructs, while the CRI and ETS constructs each contained five valid sub-constructs. The results of the SEM analysis revealed a statistically significant relationship between CRE, CRI, and ETS, with a moderately significant relationship between CRE and ETS ( = 0,291), as well as a statistically significant relationship between CRI and ETS ( = 0,143). The correlation between CRE and CRI, on the other hand, was found to be high ( = 0.894). Finally, demonstrate that the CRE, CRI, and ETS have played a role in improving the performance of university students during the TCDS era.
Effective Digital Marketing Strategy Training for Online Marketing of Products Guided by Aisyiyah Leaders, North Purwokerto Branch, Banyumas Ira Hapsari; Erny Rachmawati; Nur Isna Inayati; Erna Handayani; Irawan Randiprakarsa; Purnadi Purnadi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v5i1.1633

Abstract

The objectives of the activity on 'Effective Digital Marketing Strategy Training for Online Marketing of Products Guided by Aisyiyah Leaders, North Purwokerto Branch, Banyumas Regency', are: a) Provide counseling and training on creating digital media accounts tailored to the needs of the fostered residents, b) provide counseling and training on optimizing existing facilities on digital media accounts, c) providing counseling about the importance of adapting quickly in the online era, especially during the covid 19 pandemic. The training method is by providing material as the implementation of science and technology activities for the community which is carried out through online media (Zoom). meeting) by reason of being able to reach various regions of the participant's domicile origin. The successful use of zoom meetings is a driving factor to improve technology capabilities for all implementing committees, partners and participants. Even so, there are weaknesses in the use of zoom meetings which are considered as obstacles or obstacles to activities. The main requirement for operating zoom meetings is to use communication tools that are able to access applications and signals (HP or Laptop and the like). Smooth signal access is highly dependent on the weather, the availability of access, the location of the participants, and the ability to use communication tools. The results of IBM's activities include: a) this event becomes interesting to motivate partners and participants in trying to have a digital marketing account. b) Partners and participants have knowledge in seizing opportunities to increase business through online. c) With this activity, partners and participants try to adapt or adapt to participate in developing online businesses.
The Effect of Competitive Advantage towards Financial Performance with Good Information Technology Governance as Moderating Variable Ira Hapsari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.576 KB) | DOI: 10.30595/kompartemen.v16i2.2406

Abstract

Bank’s strength competitive advantage value  in  digital economic era is depend on its digital and online services quality. The higher usage of online service  will enhanced the bank’s profit thus will be  reflected in its financial performance. This is the main function of Good IT Governance (GITG) to assure the qualified and safe IT implementation in each bank. This research aimed to analyze the effect of competitive advantage  toward financial performance by good IT governance as moderating variable. Competitive Advantage was represented by assets utilization capability and financial performance was represented by ROA (Return on Assets). This research studied on 13 listed banks in Indonesian Stock Exchange which annually published their  financial reports during 2012-2016 period. 65 Samples obtained by purposive sampling method,and to strength these objectives, a questionnaire was also  developed  to measured the good IT governance value. Moderating Regression Analysis using absolute difference method used to examined the research model and hypotheses.The result  found that CA has positive effect toward while also found that GITG not moderating the causal relationship  between CA toward ROA  Keywords: CA, Good IT Governance, ROA
PENGARUH INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ira Hapsari; Nur Isna Inayati; Anisa Ilma Hartikasari
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.3960

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of human capital, structural capital, and relational capital which are the three components of Intellectual Capital on Earning Management and how profitability memorization of the relationship. Research data obtained from reports financial year 2015 to 2019 originating from 17 banking companies in Indonesia Purwokerto. The results of hypothesis testing prove that Intellectual Capital with the variables Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency can reduce earnings management practices in the company. In addition, profitability can also be found to strengthen relationship between Intellectual Capital and Earnings Management. This proves that the higher the level of profitability, the higher the value of Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency so that caused a decline in Earnings Management. Results Based on this research, It is expected that the company will always keep the profitability value stable thereby increasing the value of Intellectual Capital owned and is expected to earnings management practices that can harm the company. Keywords: Efficiency, Intellectual Capital, Earning Management, Profitabilitas
COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Liana Mariam Ulfa; Siti Nur Azizah; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.752 KB) | DOI: 10.30595/raar.v1i2.11863

Abstract

The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure
The Influence of Expert Systems on Customer Satisfaction of Islamic Banks Faizah Diah Hayuningtyas; Tiara Meilan Putri; Fatimah Nafisati Nugraheni; Ira Hapsari
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.470

Abstract

This study discusses the Islamic banking industry, especially in Muslim countries, especially in Indonesia in order to improve the quality of Islamic banks by using an expert system. The use of expert systems in Islamic banks is a new thing so that it can be an innovation and a positive impact on the quality of Islamic banks. The development of Islamic banks is increasing along with the community's need for products, systems and services from Islamic banks, especially expert systems. An expert system is an information system from the knowledge of an expert that is used to assist non-experts in a particular field. Expert systems that can be used in Islamic banking such as the Decision Support System (DSS). Expert systems are useful for making decisions accurately and quickly compared to conventional systems. Expert systems in Islamic banking are new and have not been implemented. This refers to several conventional banks that use expert systems in their operations. The method used in this study is a quantitative approach and descriptive method with data collection techniques and data analysis techniques. The use of expert systems in banking greatly affects the level of efficiency of the information systems used, such as supporting decision-making to improve information systems in Islamic banks. Therefore, the use of expert systems in Islamic banking needs to be developed to improve the quality of transactions and reduce the error rate in the existing information systems in Islamic banking.
Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership Dhea Vania Dominique Pijoh; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2181

Abstract

This study aims to examine risk disclosure by considering the influence of board tenure, gender composition of female board of directors, and institutional ownership. This study used a purposive sampling method at commercial banks registered with OJK in a total of 205 samples with 41 banking companies during the 2017-2021 period. To test the research hypothesis used panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in the regression model 1. The results of the analysis prove that board tenure and institutional ownership have a positive effect on risk disclosure, while the gender composition of female directors has no effect on risk disclosure.
Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity Vienka Ferenzha Salsabilla; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.2028

Abstract

This study will examine the link between intellectual capital and maqashid sharia performance as well as the moderating effects of cross-membership and gender diversity of the sharia supervisory board to improve the influence of intellectual capital on maqashid sharia performance. The secondary source of data for this study was the yearly financial statements listed in the Indonesian Financial Services Authority between 2008 and 2020. The data analysis method used in this inquiry was a panel data regression model. The analytical techniques employed in this work include descriptive statistical tests, preliminary tests, and hypothesis testing. According to the results of the three preliminary tests that were used to develop the panel data regression model, this study uses the random effect model in models 1 and 2 to evaluate the relationship between intellectual capital elements and maqashid sharia performance. Cross-membership and the gender of SSB women are moderating factors. The results of this study show that intellectual capital influences Indonesian Islamic Banks' performance following maqashid sharia positively. This suggests that making better use of intellectual capital can improve a company's maqashid sharia performance. Cross-membership has a negative impact on maqashid sharia's performance, demonstrating that it will hinder the board's ability to focus and function effectively, which will lead to a decrease maqashid sharia performance. The results of this study demonstrate that the average female representation on the sharia supervisory board is only 4% of the total samples, meaning that it cannot affect maqashid sharia performance. Therefore, the female gender of the sharia supervisory board has no impact on maqashid sharia performance. In this study, there was no empirical support for the claim that gender diversity and cross-membership on sharia supervisory boards may increase intellectual capital for maqashid sharia performance.
Co-Authors Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Depriska Lailatul Aroof Dhanti, Kurnia Ritma Dhea Vania Dominique Pijoh Erna Handayani Erny Rachmawati Faizah Diah Hayuningtyas Fatimah Nafisati Nugraheni Hadi Pramono Hardiyanto Wibowo Herlina Herlina Irawan Randiprakarsa Iwan Fakhruddin Liana Mariam Ulfa Novi Dirgantari Nur Isna Inayanti Nur Isna Inayati Pratama, Bima Cinintya Purnadi Purnadi Rizal Nurlail Akbar Silvia Mutiara Prihanta Siti Nur Azizah Suryo Budi Santoso Tiara Meilan Putri Tukhfatul Aeny Via Nurul Izzah Vienka Ferenzha Salsabilla Wanda Nugroho Yanuarto