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Analytics

Arie Rivaldi Gunawan; Fransiscus Amonio Halawa

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of priority Customer service quality on customer satisfaction at BCA KCU Gading Serpong using the five SERVQUAL dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. The research employed a quantitative approach with a causal research design. The population consisted of 875 active priority customers, while the sample comprised 100 respondents selected using the Slovin formula through purposive sampling and quota sampling techniques. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using SPSS version 25. The findings indicate that each SERVQUAL dimension has a positive and significant effect on customer satisfaction, with significance values below 0.05. Simultaneously, the five dimensions significantly influence customer satisfaction, as indicated by an F-value of 57.184, a significance level of 0.000, and a coefficient of determination of 71.9% (R² = 0.719). Among the five dimensions, Responsiveness has the strongest influence on customer satisfaction. Therefore, BCA KCU Gading Serpong is recommended to continuously improve service quality, particularly in Responsiveness, Reliability, and Tangibles, to maintain and enhance priority customer satisfaction.

Najwa Nabila; Sri Sudiarti

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study focuses on Generation Z in Tasikmalaya Regency and investigates how self-efficacy and emotional intelligence influence career decision-making processes. The research was motivated by increasing youth unemployment and the growing number of NEET individuals, namely those not in education, employment, or training, which indicates a lack of readiness among young people in planning their professional future. This study employed a quantitative survey design, with data collected from 100 Generation Z respondents selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS 31. The results show that emotional intelligence has a positive and significant effect on career decision-making, with a t value of 5.291 and a significance value of 0.000. Self-efficacy also has a positive and significant effect, with a t value of 4.153 and a significance value of 0.000. Simultaneously, emotional intelligence and self-efficacy significantly predict career decision-making, with an F value of 131.890 and a significance value below 0.001. The two variables explain 73.1 percent of the variance in career decision-making, while the remaining 26.9 percent is influenced by other variables not included in this study. These findings highlight the importance of strengthening self-efficacy and emotional intelligence to help Generation Z make more mature and well-directed career decisions.

Syabilla Dwi Ramadhani; Nadia Dwi Irmadiani

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

The development of digital technology has encouraged businesses to utilize social media as an effective marketing tool, particularly in the fashion industry targeting Generation Z. In addition to digital promotional strategies, product quality is also an important factor influencing consumers’ purchase decisions. This study aims to analyze the effect of social media marketing and product quality on purchase decisions among consumers of Jims Honey Kaliwungu Branch. This research employed an explanatory type with a quantitative approach. The sample consisted of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity testing, reliability testing, multiple linear regression, t-test, F-test, and the coefficient of determination with the assistance of SPSS. The results show that social media marketing has a positive and significant effect on purchase decisions, with a t-value of 2.293 greater than the t-table value of 1.984 and a significance value below 0.05. Product quality also has a positive and significant effect on purchase decisions, with a t-value of 6.631 greater than the t-table value of 1.984 and a significance value below 0.05. Simultaneously, social media marketing and product quality have a significant effect on purchase decisions, with an F-value of 25.994 greater than the F-table value of 3.09 and a significance value below 0.05. The coefficient of determination of 0.349 indicates that both independent variables contribute 34.9% to purchase decisions. These findings confirm that product quality has a more dominant influence than social media marketing in encouraging purchase decisions among consumers of Jims Honey Kaliwungu Branch.

Arya Bimanta; Ahmad Jauhari; Beny Mahyudi Saputra

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

The influence of self-efficacy, work engagement, and financial compensation is crucial to determine the extent of their impact on employee performance at PT Sinergi Gula Nusantara PG Meritjan. By understanding these relationships, company management can assess how these factors affect employee performance and thereby formulate more targeted human resource planning and development strategies in the future. This study employed a saturated sampling technique, in which the sample consisted of all permanent employees of PT Sinergi Gula Nusantara PG Meritjan, totaling 77 respondents. Data were collected through questionnaires, observations, and interviews. The results of the analysis indicate that self-efficacy, work engagement, and financial compensation have a significant effect on employee performance, both partially and simultaneously. This is evidenced by the multiple linear regression analysis, which shows significance values below 0.05 and a coefficient of determination of 0.677 or 67.7%, indicating that self-efficacy, work engagement, and financial compensation explain 67.7% of the variance in employee performance.

Farras Zakia Rahman; Rangga Andi Yoga; Dwi Imroatus Sholikah

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Contemporary defense and security challenges now come from both non-military threats (such as cyber attacks, disinformation campaigns, and economic pressure) and military threats (traditional armed force). These often operate in the gray zone, meaning actions are taken below the threshold of armed conflict as defined under international law. This situation signals the rise of modern armed conflict, which is growing more intense and causing a crisis in International Humanitarian Law (IHL) enforcement. This study aims to describe modern armed conflict and its challenges to IHL. The research used a normative juridical approach and analyzed statutes. Legal materials reviewed included various international legal instruments, which were examined qualitatively and normatively. The results show that modern armed conflict challenges International Humanitarian Law with non-linear conflicts (conflicts with unclear frontlines or participants), proxy actors (groups acting on behalf of states), and cyber threats or propaganda. Therefore, IHL should be updated to include more comprehensive regulations

Lusi Aprilia; Aditya Liliyan

Jurnal Manajemen Kreatif dan Inovasi 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.

Christine Natalie Raka Sareng

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia's tax ratio remains below the 15 percent threshold recommended by the International Monetary Fund (IMF), reflecting a significant gap in tax revenue collection. This low ratio may indicate the presence of aggressive tax planning strategies, including tax avoidance practices, particularly among multinational enterprises. This study aims to empirically examine the relationship between multinationality, transfer pricing aggressiveness, and the use of tax havens on tax avoidance. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A total of 64 companies were selected as samples through purposive sampling based on specific criteria, including the availability of relevant financial data and disclosure of international operations. The variables analyzed include the degree of multinationality, transfer pricing aggressiveness as proxied by related party transactions, and involvement with tax haven jurisdictions. The dependent variable, tax avoidance, is measured using the effective tax rate (ETR) approach. Data were processed and analyzed using multiple linear regression analysis with the aid of STATA version 17. The findings of the study reveal that multinationality and transfer pricing aggressiveness do not have a significant relationship with tax avoidance. In contrast, the use of tax haven countries is positively associated with tax avoidance, suggesting that firms utilizing tax havens are more likely to engage in practices that reduce their tax liabilities. These results have implications for tax authorities in identifying and addressing high-risk corporate behaviors related to offshore financial structures. The study contributes to the literature on international taxation by providing empirical evidence from a developing country context.

Nor Azizah

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of compensation and work discipline on employee performance at Cahaya Nikmah Bakery located in Samarinda City. More specifically, this study analyzes three main things: first, the influence of compensation on employee performance; second, the influence of work discipline on employee performance; and third, the simultaneous influence of compensation and work discipline on employee performance. This study was conducted on 40 permanent employees who work at Cahaya Nikmah Bakery as research subjects. The method used in this study is a quantitative approach, with data collection techniques through observation, interviews, and questionnaires. The collected data were then analyzed using multiple linear regression techniques to determine the relationship and influence between the variables studied. The results of the data analysis show that the calculated F value of 35.898 is greater than the F table of 2.87 at a significance level of 5%. In addition, the significance value of 0.000 is below the critical limit of 0.05. This indicates that there is a simultaneous significant influence between compensation and work discipline on employee performance at Cahaya Nikmah Bakery. In other words, the combination of the two independent variables has a real contribution in influencing the level of employee performance. In addition to the simultaneous effect, the partial test results also show that each variable, namely compensation and work discipline, has a significant influence on individual employee performance. This is evidenced by the significance value for both variables, which is 0.000, which is also less than 0.05. The conclusion of this study shows that adequate compensation and the implementation of good work discipline can significantly improve employee performance. Therefore, company management is advised to continue developing a fair compensation system and strengthening a culture of work discipline to support overall company productivity and efficiency.

Iklina, Dede; Apriadi, Deri

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to analyze the influence of leadership style and work environment on employee performance at Home Industry Ice Cream El Fariz. The background of this research highlights the importance of adaptive human resource management in small business environments, where interpersonal relationships and informal organizational structures significantly impact work effectiveness. The research employed a quantitative approach using a survey method, in which data were collected through questionnaires from 30 employees as respondents. Multiple linear regression analysis was used to examine both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that neither leadership style nor work environment has a statistically significant effect on employee performance, as both variables showed p-values greater than 0.05. Simultaneously, the model was also found to be insignificant, with the F-statistic falling below the critical value. The coefficient of determination (R²) was 0.199, suggesting that only 19.9% of the variation in employee performance could be explained by the model, while the remaining 80.1% is influenced by other factors outside the study. These results imply that in the context of a home industry, informal factors such as intrinsic motivation, social bonds, and organizational culture play a more dominant role in shaping employee performance than the formal variables examined. This research provides practical insights for small business owners to adopt more contextual and relationship-based managerial approaches in enhancing workforce productivity.

Ni Putu Ari Mirayani; Made Yenni Latrini

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

 Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample was selected using purposive sampling. The results show that all three independent variables have a significant effect on tax avoidance, supported by significance values below the critical threshold and t-values exceeding the t-table, leading to the acceptance of H1, H2, and H3.

Alifanisa Bianca Fladysti; Faisol Faisol; Susi Damayanti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the development of the local fashion industry driving increasingly competitive competition, including in the bag product sector. This study aims to determine the effect of product design, word of mouth, and price on purchasing decisions for TBLZ Official bag products in Kediri, both partially and simultaneously. The approach used is quantitative research with a causal research type. The sample in this study amounted to 100 respondents who were TBLZ Official consumers. The sampling technique used the purposive sampling method, while data analysis was carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that partially the variables of product design, word of mouth, and price have a significant effect on purchasing decisions, as indicated by their respective significance values ​​below 0.05. Simultaneously, the three variables also have a significant effect on purchasing decisions, with a calculated F value of 330.712 and a significance of 0.001. The coefficient of determination (Adjusted R²) value of 0.909 indicates that 90.9% of the variation in purchasing decisions can be explained by the three independent variables. Thus, companies are advised to focus on design innovation, strengthen word of mouth strategies, and consider appropriate pricing in order to increase consumer purchasing decisions. Keywords: Product Design, Word of Mouth, Price, Purchase Decision, Tblz Official Abstrak. Penelitian ini dilatar belakangi oleh perkembangan industri fashion lokal mendorong persaingan yang semakin kompetitif, termasuk dalam sektor produk tas. Penelitian ini bertujuan untuk mengetahui pengaruh desain produk, word of mouth, dan harga terhadap keputusan pembelian produk tas TBLZ Official di Kediri, baik secara parsial maupun simultan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan jenis penelitian kausal. Sampel dalam penelitian ini berjumlah 100 responden yang merupakan konsumen TBLZ Official. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi linier berganda menggunakan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel desain produk, word of mouth, dan harga berpengaruh signifikan terhadap keputusan pembelian, yang ditunjukkan dengan nilai signifikansi masing-masing di bawah 0,05. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap keputusan pembelian, dengan nilai F hitung sebesar 330,712 dan signifikansi 0,001. Nilai koefisien determinasi (Adjusted R²) sebesar 0,909 mengindikasikan bahwa 90,9% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel independen. Dengan demikian, perusahaan disarankan untuk fokus pada inovasi desain, memperkuat strategi word of mouth, serta mempertimbangkan penetapan harga yang sesuai agar dapat meningkatkan keputusan pembelian konsumen.   Kata kunci: Desain Produk, Word Of Mouth, Harga, Keputusan Pembelian, Tblz Official

Ari Purnomo Aji; Denny Irawan; Rini Puji Astutik

Uranus: Jurnal Ilmiah Teknik Elektro, Sains dan Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

PLN as an electricity provider that serves all regions in Indonesia certainly always wants to provide the best service to its consumers, including PT. PLN Persero UP3 Gresik. Along with the increase in consumers, the company continues to develop distribution lines, however, because the addition of more and more lines makes the distribution cables longer and the load becomes greater, resulting in voltage drops and power factors decreasing in several feeders, including in the feeder network. LOWAYU, causing poor power quality.This research aims to find and obtain the magnitude of the power flow which includes active power, reactive power, apparent power and the magnitude of the power losses (losses) contained in the LOWAYU feeder network, the magnitude of the voltage and voltage drop on each bus on the network. LOWAYU feeder using the backward-forward method. And determine the value of reactive power required for the capacitor on each bus that experiences a voltage drop. Then a comparison will be made between the results of manual calculations using the backward-forward method and the results of simulation data using ETAP Power Station 19.0.1 software.From this research, it can be seen that the safe limit for the voltage drop value is still below 5% or above 5%, so it is necessary to add capacitor banks to improve the power factor and reduce the voltage drop value on distribution network buses that experience voltage drops.

Salwa Sabilah; Almisar Hamid

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Issues regarding people with disabilities in the world of work are still often overlooked, leading to minimal job opportunities for people with disabilities. As a result, many individuals with disabilities face high unemployment rates. According to the International Labour Organization (ILO), 82% of people with disabilities in developing countries live below the poverty line. They experience significant challenges accessing employment, healthcare, information, and political participation, often facing fewer job opportunities than individuals without disabilities. The National Zakat Agency (BAZNAS BAZIS) DKI Jakarta Province is one of the institutions that focuses on empowering people with disabilities through its Difabis program. The program serves as a platform for people with disabilities to train their work abilities, engage in learning, express creativity, and gain equal employment opportunities. This study aims to examine (1) How Difabis Coffee and Tea has implemented programs to empower people with disabilities, (2) What types of skills training are provided by Difabis Coffee and Tea to empower people with disabilities, and (3) What supporting factors and leadership factors influence the effectiveness of the empowerment process at Difabis Coffee and Tea. This research employs a qualitative approach, using data from observations, interviews, and documentation. The results of the study indicate that the empowerment provided by Difabis Coffee and Tea through skills training has led to positive changes for individuals with disabilities. Participants who once felt helpless now have greater independence, self-confidence, improved communication skills, and an income from the skills they have developed.

Irdan Suwardana Yahya; Miftah Anandini; Miftah Anandini; Laila Sabrina; Mulkan Habibi

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Poverty in Indonesia is a complex problem involving various economic, social, and political factors. According to data from the Central Statistics Agency (BPS), the percentage of the poor population in Indonesia has decreased, but there are still millions of people living below the poverty line, especially in remote areas with higher poverty rates than urban areas. Empowerment of the dhuafa family is a strategic effort to improve the standard of living and welfare of economically disadvantaged community groups. This empowerment program aims to provide access to resources, education, skills training, and business capital. In a social context, the empowerment of the dhuafa family focuses not only on the economic aspect, but also on increasing the social and psychological capacity of individuals. The method used in the empowerment program is carried out in several stages, namely conducting interviews, observations, and documentation. With the efforts of the dhuafa family empowerment program, it is hoped that Indonesia can reduce poverty and improve the overall welfare of the community.

Joko Purnomo; Irfan Fouzun; Muh. Firah Ramadhan Umar; Muhammad Rifani; Sappewali Sappewali

International Journal of Social Science and Humanity 2024 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Job Involvement is a situation in which an individual feels a psychological attachment to their work and holds a strong belief in completing their tasks to achieve a high level of self-esteem. Safety performance refers to the worker's performance in prioritizing safety in the workplace by adhering to the applicable health and safety regulations. The purpose of this study is to determine the effect of Job Involvement on Safety Performance among ship crew members in improving the safety and security system of maritime operations. The research was conducted at PT. Tonasa Lines, Biring Kassi, Pangkep Regency, South Sulawesi Province. The sample in this study consisted of 100 participants. The sampling techniques used in this research were both probability sampling and non-probability sampling. The method used in this research was quantitative, using the Job Involvement and Safety Performance scales. The data analysis was performed using the Product Moment correlation technique with the assistance of the SPSS 28.0 for Windows program. The results showed a significant positive relationship between the Job Involvement variable and Safety Performance in improving the maritime safety and security system. The significance level was below or equal to 0.040 (p ˃ 0.01), so Ha is accepted and Ho is rejected with a 5% margin of error probability.

M. Zuhriyan Chilmi; Hendra Paratama

JUREKSI (Journal of Islamic Economics and Finance) 2024 STIKes Ibnu Sina Ajibarang

The aim of this research is to find out the role of the Pandean Tourism Village towards welfare of local communities. This research uses a qualitative and descriptive approach data, both primary data and secondary data. The first is observation and interview. Secondary data is BPS Trenggalek, Disbudpar, Dongko District and BPS East Java. The research results show that the presence of the Pandean Tourism Village provides impacts and benefits for local communities who are directly involved in activities such as tourism can provide and increase the income of local communities, provide business opportunities for local residents, providing employment, improving quality human resources and also provides benefits in introducing regional culture. Besides that, Pandean Tourism Village also creates prosperity for people who are directly involved in tourism activity. This was proven when researchers calculated people's income and its size the surrounding community has achieved prosperity or income is above the poverty line. When a small portion of the local community who are directly involved are still not involved prosperous because of the small number of visitors and so on, so their income is not there optimal or still below the poverty line. Meanwhile, the surrounding community does not those directly involved in tourism activities still do not feel the great benefits of tourism.

Sabdania Sabita; A.S.F.Q.R Mubarok; B. Kusuma; A.W. Perdana

SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi 2024 STIKes Ibnu Sina Ajibarang

Yellowfin tuna (Thunnus albacares) is a type of large pelagic fish that is spread in tropical and subtropical oceans throughout the world and is a leading export commodity of Indonesia. This field work practice aims to increase insightknowledge, skills, and experience in the tuna canning process. PT. XYZ is a company engaged in the export of fishery products in the form of tuna in cans. The processing process carried out begins with receiving raw materials, washing and thawing, cutting, then cooking, showering. Furthermore, pre-cleaning and cleaning, metal detecting, filling meat, filling medium, closing cans, sterilization, incubation, labeling and packing, and the stuffing process are carried out. The quality control method used is sig sixma, where the resulting DPMO value is 6.41 and sigma 440.382. Meanwhile, the control chart calculations obtained central line (CL) results, namely points 3,4, and 5. Meanwhile, points 6, 7, and 10 were above the central line (CL) and points 1, 2, 8, and 9 were below the center line (CL). Then the Paretto diagram shows that 31%, 45% of can lid scratch damage, and 60% of can body scratch damage.

Sionmora Ritonga; Irwan Irwan

Prosiding Seminar Nasional Ilmu Teknik 2024 Asosiasi Riset Ilmu Teknik Indonesia

Pushover analysis is a procedure to determine the collapse behavior of a building in an earthquake. The pushover analysis method is widely used by high-level building planners who rely on performance-based planning. The aim of this research is to become a reference in evaluating the collapse performance and behavior of buildings. This research was carried out using SAP2000 software where the structure was modeled in three dimensions. After carrying out the initial load analysis and stress examination, the analysis results showed that the behavior of the building structure was non-linear. This occurs under conditions of higher loads or significant deformation. So the results obtained in the X direction, the maximum displacement value obtained is 0,014410 m achieved with a base shear of 64.746,662 kN. In step 7, collapse (C) occurs in one of the structures marked with a yellow dot. Meanwhile in the Y direction, the displacement obtained is 0,15 m with a base shear of 58.897,495 kN. Based on the structural performance classification according to ATC-40, both in the X direction and Y direction, the building structure is included in the "Immediate Occupancy" category. This means that the structure is able to maintain its function without experiencing significant damage at the given load level. This level of performance is still well below the “Collapse Prevention (CP) limit, meaning that the structure is considered safe under these conditions.

Mourine Andika Putri; Tartila Devy

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2024 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to investigate the effect of Liquidity and Leverage on Tax Aggressiveness in mining sector companies listed on the Jakarta Islamic Index 70 (JII-70) during the period 2018-2022. The research method used is a quantitative method using financial data from these companies. The study population consisted of 70 companies, with a sample of 27 companies selected using purposive sampling method. Data analysis was carried out using descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with the help of the IBM SPSS 26 application. The variables tested include Tax Aggressiveness (ETR) as the dependent variable, as well as Liquidity (CR) and Leverage (DER) as independent variables. The results showed that partially, Liquidity did not have a significant effect on tax aggressiveness, with a significance value above 0.05 (0.158> 0.05). On the other hand, Leverage partially affects tax aggressiveness significantly, with a significance value below 0.05 (0.000 < 0.05). Together, Liquidity and Leverage have a significant influence on tax aggressiveness, with a significance value below 0.05 (0.002 < 0.05) and an f_count value of 6.749 > f_(table) 3.06. In addition, the R^2 analysis shows that Liquidity and Leverage together affect Tax Aggressiveness by 18.2%, while 81.1% is influenced by other factors not examined in this study.

Imam Yunianto; Muhamad Malik Mutoffar; Sri Kuswayati

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The classic problem for city residents is the economic problem which is still not evenly distributed, where there are already residents with a high economic level, but there are still many city residents whose economy is below the poverty line due to low education and minimal skills so they can only work as unskilled laborers. minimal income. For this reason, this article wants to propose skills training that can be used to improve the economy by becoming an entrepreneur who uses websites to market his wares. With training to create an online shop using WordPress, the costs required by residents are not expensive and the material taught is also not too difficult. Hopefully this training can be a solution to the problems of city residents.