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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Management and Business Review AKRUAL: Jurnal Akuntansi Business and Finance Journal Accounting and Management Journal Community Development Journal: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat
Rizki Amalia Elfita
Program Studi Akuntansi, Universitas Nahdlatul Ulama Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Nursing Public Health Social Sciences

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TEKANAN KETAATAN BUDGETARY SLACK (PERSPEKTIF BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI) Lalu M. Syahril Majidi; Heni Agustina; Rizki Amalia Elfita; Ninnasi Muttaqiin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.
ENTREPRENEUR INTENTION: EDUCATION KNOWLEDGE, ATTITUDE ENTREPRENEUR AND SELF-EFFICACY Denis Fidita Karya; Rizki Amalia Elfita
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 9 No 01 (2022): April 2022
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v9i01.6442

Abstract

The problem of unemployment is also a crucial problem in Indonesia. Currently, the number of unemployed in Indonesia reaches 6.1 million people, where the largest unemployment rate occurs in the young group aged 20-29 years (World Employment and Social Outlook (WESO), 2022). The purpose of this study is to see whether entrepreneurial knowledge and attitude toward entrepreneurship can affect self-efficacy and entrepreneurial intention. Method research using quantitative methods with sampling techniques sampling purposive sampling. The questionnaires were distributed online via google form distributed to 200 respondents. The analysis can be in this study using Partial Least Square (PLS). Research result: There is a significant influence between entrepreneurial knowledge, attitude toward entrepreneurs on self-efficacy, and entrepreneurial intention. Keyword: Entrepreneur Intention, Attitude Entrepreneurship, Education Knowledge
Ownership Concentration and Earning Quality: Moderating Role of Board Diversity Triyonowati Triyonowati; Rizki Amalia Elfita; Suwitho Suwitho; Titik Mildawati; Ikhsan Budi Rihardjo
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p240-250

Abstract

Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulation
LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA Rizki Amalia Elfita; Heni Agustina
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1778

Abstract

The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance. The population in this research is a sharia banking company in Indonesia in 2015 to 2018 with a total of 44 company data. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 25.0 software. The results of the study showed that there were 41 data samples of sharia bank companies in Indonesia that met the criteria of purposive sampling which assigned in this research. The results of this research prove that the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards were positively influenced the broad disclosure of corporate governance.
THE MODERATING ROLE OF RELIGIOSITY ON ETHICAL BEHAVIORAL INTENTION: PLANNED BEHAVIORAL THEORY APPROACH Salsabila Hana Haninda; Rizki Amalia Elfita
Jurnal Bisnis dan Keuangan Vol 7 No 1 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i1.2372

Abstract

The study aims to examine the influence of perceived behavioral control on ethical behavioral intention and examine the moderating role of religiosity on the relationship between perceived behavioral control and ethical behavioral intention. This is quantitative research by adding discussing explanations. Data were obtained from 110 questionnaires distributed to auditors in public accounting firms located in Surabaya. The statistical analysis used is Partial Least Square (PLS). The results of the study indicate that perceived behavioral control positively affects the ethical behavioral intention of auditors. Moreover, the results of the study show that religiosity has an influence on ethical behavioral intention, but it does not moderate the auditor’s perception of behavioral control.
THE EFFECT OF EARNING SURPRISE AND EARNING PER SHARE ON STOCK RETURN Heni Agustina; Rizki Amalia Elfita
Jurnal Bisnis dan Keuangan Vol 7 No 1 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i1.2740

Abstract

A lot of investors are currently focusing on corporate earnings information, resulting on stock market reacts more strongly to unexpected earnings. The reaction is caused by several factors such as Earning Surprise (ES) and Earning per Share (EPS). Based on these, the research was conducted to find out how ES and EPS affect on stock return of manufacturing companies listed on Indonesia Stock Exchange in 2016-2018. This research is quantitative descriptive with associative research methods. The data used in this research were annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2016-2018. Sampling in this research was conducted using a purposive sampling method. The results showed that simultaneusly and partially EPS and ES variables have no effect
Analisis Loyalitas Donatur dan Brand Trust: Studi pada YDSF Al-Falah Surabaya Mohamad Yusak Anshori; Denis Fidita Karya; Azrida Ayu Rahmania; Rizki Amalia Elfita
Journal of Management and Business Review Vol 19, No 2 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i2.316

Abstract

In the last decade, the movement of the business and social world, especially the National Amil Zakat Agency (BAZNAS), has experienced rapid environmental changes. Rapid environmental changes require an institution to try to run its work program to continue to grow and develop so that its income does not decrease and can still achieve the predetermined target. If the institution can deal with environmental developments and competition quickly, then the institution will be successful. This study analyzes the effect of brand image, service quality, and donor religious commitment on brand trust and donor loyalty. The research method uses quantitative methods with a purposive sampling technique. The questionnaires were distributed through email and WhatsApp using a google form, which was distributed to 182 respondents within two weeks. The analysis in this study uses Partial Least Square (PLS). The results of this study are that there is a positive influence between brand image, service quality, and donor religious commitment to brand trust. Furthermore, brand image, service quality, and donor religious commitment positively influence donor loyalty
Pelatihan Pengelolaan Laporan Keuangan Koperasi Al Islah Heni Agustina; Rizki Amalia Elfita; Ocktora Putri Kirana
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 1 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Perguruan Tinggi Meng
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.152 KB) | DOI: 10.33086/snpm.v1i1.881

Abstract

Laporan keuangan koperasi dapat memberikan informasi untuk pengambilan keputusan. Koperasi Al-Islah saat ini masih menggunakan laporan keuangan sederhana, namun laporan keuangan koperasi harus sesuai dengan SAK ETAP. Tujuan dari kegiatan ini adalah untuk memahami proses pencatatan laporan keuangan, memahami cara mengelola organisasi dengan manfaat dari akuntansi, mengambil keputusan yang tepat dalam mengelola laporan keuangan koperasi Al-Islah sesuai dengan SAK ETAP. Metode yang digunakan dalam pengabdian masyarakat ini menggunakan model educative yaitu dengan memberikan edukasi/pemahaman terkait penyusunan laporan keuangan sesuai dengan standart yang berlaku SAK ETAP. Pelatihan ini diadakan secara online bagi sejumlah pegawai koperasi Al-Islah. Diharapkan dengan adanya pelatihan ini, para pegawai koperasi Al-Islah dapat menyusun laporan keuangan sesuai dengan SAK ETAP.
Pelatihan Penyusunan Laporan Keuangan Sesuai Dengan PSAK Pada Yayasan Pendidikan Al-Islah Surabaya Rizki Amalia Elfita; Heni Agustina; Yuli Rodiah
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 1 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Perguruan Tinggi Meng
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.831 KB) | DOI: 10.33086/snpm.v1i1.929

Abstract

Sebagai organisasi nirlaba, yayasan pendidikan Al-Islah menyediakan jasa pendidikan. Yayasan ini dibiayai dari kontribusi, perolehan dana dari endowment atau investasi, serta pengenaan tarif atas jasa pendidikan yang diberikan. Selama ini belum ada aturan baku yang digunakan yayasan tersebut untuk menyusun aliran kas mereka. Oleh karena itu diperlukan suatu standar dalam menyusun laporan keuangan yayasan pendidikan Al-Islah untuk mengukur dengan tepat aliran kas mereka dan membuat laporan keuangan yang baik sehingga mampu mengkomunikasikan informasi ekonomi untuk memperoleh pertimbangan dan keputusan yang tepat oleh pemakai informasi yang bersangkutan. Metode yang akan diterapkan dalam kegiatan pengabdian kepada masyarakat ini adalah model educative yaitu dengan dengan pemberian edukasi serta pelatihan terkait dengan penyusunan laporan keuangan kepada pengelola yayasan pendidikan Al-Islah. Kegiatan ini dilakukan melalui media online. Adapun hasil yang dicapai diharapkan mampu menyelesaikan permasalahan yang dialami oleh pengelola yayasan pendidikan Al-Islah. Peningkatan pengembangan IPTEK perguruan tinggi melalui peningkatan pengelolaan keuangan di yayasan pendidikan Al-Islah sesuai dengan PSAK No. 45.
Pelatihan Teknologi Pemasaran Sebagai Upaya Peningkatan Kompetensi Lalu Muhammad Syahril Majidi; Heni Agustina; Ninnasi Muttaqiin; Rizki Amalia Elfita
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 2 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : BERKARYA DAN MENGABDI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v2i1.1011

Abstract

Adanya perubahan daya beli konsumen membuat pengusaha lebih berusaha dalam mencari solusi sehingga usahanya tetap dapat beroperasi. Sehingga pengelola usaha perlu mempelajari lebih dalam terkait ilmu pemasaran berbasis manual maupun berbasis teknologi. Dari kegiatan pelatihan ditemukan peningkatan kemampuan pengusaha dalam menggunakan pemasaran berbasis teknologi. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat ini adalah memberi penyuluhan dan pemahaman terkait strategi pemasaran. Hasil utama yang ingin dicapai pada kegiatan pengabdian masyarakat Fakultas Ekonomi Bisnis dan Teknologi Digital Universitas Nahdlatul Ulama Surabaya yaitu pegawai bengkel las hadi jaya mampu membuat dan melaksanakan car acara dalam mempromosikan produk mereka baik secara offline maupun online.
Co-Authors Azrida Ayu Rahmania Budiarti, Rizqi Putri Nourma Endah Budi Permana Putri Heni Agustina Ikhsan Budi Rihardjo Karya, Denis Fidita Khannifah Rahmadhani Khiliah Navis Lalu M. Syahril Majidi Lalu Muhammad Syahril Majidi Mildawati, Titik Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Afwan Romdloni Ninnasi Muttaqiin Ocktora Putri Kirana Rachma Rizqina Mardhotillah Ramadhani Vica Ainur Rahma Salsabila Hana Haninda Suwitho Suwitho Triyonowati Triyonowati Yuli Rodiah