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All Journal PROFIT J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Islamika: Jurnal Keislaman dan Ilmu Pendidikan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Journal of Tourism Economics and Policy
Siti Shoimah
Universitas Brawijaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN Abidatus Suroya, Naela; Darmayanti, Novi; Shoimah, Siti
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.6781

Abstract

ABSTRACT This study aims to determine the effect of Institutional Ownership, Audit Committee and Independent Commissioners on the Integrity of Financial Statements, partially or simultaneously. The population of this study were all manufacturing companies in the chemical sub-sector which were listed on the Indonesia Stock Exchange (IDX), totaling 93 companies. This study used the 2018-2022 observation period, using the purposive sampling method to obtain a sample of 70. The data analysis method used in this study was a multiple linear regression test. The variables used are Institutional Ownership, Audit Committee and Independent Commissioners as independent variables, while the Integrity of Financial Statements as the dependent variable. The results of this study resulted in the finding that partially Institutional Ownership, Audit Committees, Independent Commissioners have a significant effect on the Integrity of Financial Statements. Simultaneously, institutional ownership, audit committee and independent commissioners have a significant effect on the integrity of financial statement.
Pengaruh Model Pembelajaran Picture and Picture terhadap Kemampuan Menulis Teks Prosedur Siswa MI Shoimah, Siti
ISLAMIKA Vol 6 No 2 (2024): APRIL
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v6i2.4543

Abstract

The purpose of the study was to determine the effect of picture and picture (PnP) learning model on the ability to write procedure text of fifth grade students of MI Muhammadiyah Congol Boyolali. This research applied a quantitative quasi-experimental approach. The research type applied one group pre-test post-test design. Data collection used essay questions provided at the beginning and end of learning. Data were analyzed by assessing pre-test and post-test results, normality test, homogeneity, and one sample t-test. The results indicated an increase in students' mean scores after applying the PnP model, with a pre-test mean score of 69.93 and a post-test mean score of 88.63. The results of data analysis applying the one sample t-test also resulted in a t-count of 12.45, exceeding the t-table of 2.093, and the significance value showed less than 0.05. Thus, there is a significant effect of using the PnP model on the ability to write procedure texts of grade V students of MI Muhammadiyah Congol. The contribution of this research can be a literature for the development of learning models that have an impact on improving students' ability to write procedural texts.
PENGARUH ENTREPRENEURIAL SPIRITUALITY DAN SOCIAL MEDIA ADOPTION TERHADAP KEBERLANJUTAN KINERJA UMKM DENGAN MEDIASI KAPABILITAS INOVASI Shoimah, Siti; Muhajir, Ali; Rosyid, Muhammad
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4904

Abstract

Globalisasi, sistem komputerisasi dan kemajuan teknologi mengharuskan UMKM (Usaha Mikro, Kecil dan Menengah) untuk mengadopsi sosial media dengan tujuan meningkatkan kapabilitas inovasi sehingga tercipta keberlanjutan kinerja UMKM. Tujuan penelitian ini untuk menjelaskan pengaruh Entrepreneurial Spirituality, Social Media Adoption terhadap keberlanjutan kinerja UMKM di Kawasan wisata religi Sunan Drajat Lamongan dengan mediasi kapabilitas inovasi. Jenis penelitian ini menggunakan Data yang digunakan dalam penelitian ini adalah Explanatory Research dengan menyebarkan kuesioner kepada 132 pelaku UMKM yang tergabung Paguyuban Singomengkok. Metode yang digunakan untuk menganalisis data adalah analisis deskriptif dan PLS (Path Least Square). Berdasarkan analisis deskriptif, dari 132 pelaku UMKM, 88 di antaranya adalah perempuan dengan rentang usia 26 sampai 35 tahun. Hasil analisis SEM-PLS menunjukkan bahwa Entrepreneurial Spirituality, Social Media Adoption mampu meningkatkan keberlanjutan kinerja UMKM dengan meningkatkan kemampuan berinovasi produk dan juga pelayanan kepada konsumen.
Brand Community Ritual Events as a Tool of Custom Culture Reproduction and Marketing LATIF, Nashrudin; SUHARIYANTO, Suhariyanto; SHOIMAH, Siti
Journal of Tourism Economics and Policy Vol. 3 No. 2 (2023): Journal of Tourism Economics and Policy (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i2.626

Abstract

The original concept of internal marketing focused on providing internal products (jobs) to meet the needs of vital internal markets (employees) as well as meeting organizational needs. The marketing field still lacks knowledge on how to create and sustain internal marketing missions and goals, such as the formation of a collective mind, the alignment between employees and organizational goals, and the emergence of a positive place culture; the purpose of this study is to explore how brand community activities and internal marketing are ideally executed as a form of playing out marketing activities in expressing custom cultural reproduction. This study conducts a qualitative study of the annual routine birthday celebrations of a custom cultural community. Data was collected through in-depth interviews, supplemented by community documents and field observations. The findings of this study reveal that the success of the event is well managed to reproduce voluntary custom culture by emphasizing local wisdom norms, values and beliefs based on community event objectives. The implication for managing brand community events with the aim of building a custom community culture is more emphasis is placed on the symbolism of the sales promotion aspect of an event and providing custom community activists experience in managing a brand community event. This study shows that external marketing in managing events can create internal marketing strengths in carrying out marketing practices with local wisdom nuances.
SYSTEMATIC LITERATURE REVIEW: FOSTERING ORGANIZATIONAL TRANSFORMATION IN HIGHER EDUCATION TOWARDS SUSTAINABLE DEVELOPMENT Shoimah, Siti; Ayu, Intan
Pro-fit Vol 15 No 2 (2024): Juli
Publisher : Fakultas Ekonomi

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

Abstract

This systematic literature review explores the role of organizational transformation within higher education institutions as a pivotal component in advancing sustainable development. As higher education institutions are uniquely positioned to drive societal and environmental progress, their transformation towards sustainability is crucial. This review synthesizes recent research on how these institutions can integrate sustainability principles into their operations, curricula, and governance structures. By analyzing 16 empirical studies from 2020 to 2024, this review identifies key trends, challenges, and best practices associated with organizational transformation in higher education. Findings reveal that successful transformation involves a comprehensive approach encompassing curriculum development, research initiatives, facilities management, community outreach, and governance practices. The review highlights the need for a systemic shift that integrates sustainability into all facets of university operations to achieve long-term impact. It provides insights into how higher education institutions can effectively contribute to the Sustainable Development Goals (SDGs) by adopting transformative practices and fostering a culture of sustainability. The study concludes with recommendations for future research and practical implications for higher education leaders aiming to enhance their sustainability efforts.
READINESS TO ADOPT QRIS AMONG MSMES IN SAMARINDA: AN EMPIRICAL ANALYSIS Wulansari, Kristin; Shoimah, Siti; Agustiningtyas, Eka; Suryadi, I Gede Iwan; Rahajaan, Thomas Evi Viktor
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 11, No 2 (2024): In Press Vol 11, No 2 (2024): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v11i2.5880

Abstract

Quick Response Code Indonesian Standard (QRIS), developed by Bank Indonesia and the Indonesian Payment System Association, is a versatile payment system that accepts transactions from both bank and non-bank sources. Given the increasing competitive business environment and the necessity for efficient and swift payment systems, Micro, Small, and Medium Enterprises (MSMEs) need to be prepared to adopt QRIS. This study aims to assess the readiness of MSMEs in Samarinda to implement QRIS. The research employs the Technology Acceptance Model (TAM) with the inclusion of a trust variable. Primary data were collected from 220 respondents and analyzed using AMOS. The study examines six variables: trust, perceived usefulness, perceived ease of use, attitude, behavioral intention, and adoption system. Eight hypotheses were tested, all showing significant effects: trust on perceived ease of use, trust on perceived usefulness, perceived ease of use on perceived usefulness, trust on attitude, perceived ease of use on attitude, perceived usefulness on attitude, attitude on behavioral intention, and behavioral intention on the adoption system. The findings suggest that the readiness of MSMEs to adopt QRIS is crucial for accelerating national economic recovery post-COVID-19, particularly for MSMEs in Samarinda. The adoption of QRIS is expected to enhance the efficiency and effectiveness of payment systems, contributing to the overall growth and competitiveness of MSMEs.
Co-Authors Abidatus Suroya, Naela Agustiningtyas, Eka Ali muhajir, Ali Ayu, intan Latif, Nashrudin Novi Darmayanti Rahajaan, Thomas Evi Viktor Rosyid, Muhammad Suhariyanto Suhariyanto Suryadi, I Gede Iwan Wulansari, Kristin