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Menampilkan 1–10 dari 37 artikel
Pengaruh Rasio Keuangan Terhadap Earning Per Share: Studi Sektor Makanan dan Minuman di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This study aims to analyze the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), and Inventory Turnover on Earning Per Share (EPS). This research employs a quantitative method with a causal-comparative ex-post facto approach. The population includes food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used purposive sampling, resulting in 10 companies with a total of 40 observations. Data analysis was conducted using mul...
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Peran Keamanan Transaksi Online Terhadap Keputusan Pembelian Melalui Aplikasi Shopee
Asih, Rusmini
; Kamelia, Sara Egyta
; Hafiedz, Febbyana Pedro
; Nabila, Nuri Dian
; Rahmawati, Jennysa
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2025)
This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a r...
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Peran Konsultan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak atas Kenaikan Tarif PPN : Atribusi Perilaku
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structure...
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Analisis Dampak Penerapan Pajak UMKM Final terhadap Kepatuhan Wajib Pajak
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 2
(2025)
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base....
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Utilization of catfish (Clarias gariepinus) dregs fish bone gelatin extraction on mango (Mangifera indica L.) fruit leather product: Pemanfaatan tepung limbah ekstraksi gelatin tulang ikan lele (Clarias gariepinus) pada produk fruit leather mangga (Mangifera indica L.)
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
Catfish dregs fish bone gelatin extraction still has the potential to be utilized by processing it into flour. Catfish dregs fish bone gelatin extraction can be used as an additional source of calcium in mango fruit leather products. This study goals to know the effect of adding catfish bone meal on the chemical also organoleptic characteristics of mango fruit leather. This study used a CRD with a single factor, the addition of catfish bone gelatin waste flour with 5 levels of treatment, includi...
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Pengembangan Website Sebagai Sarana Edukasi dan Promosi Tari Topeng Ireng di Desa Ngaru-Aru, Kecamatan Banyudoono, Kabupaten Boyolali: Digitalisasi Kebudayaan
Candrakristawan, Wisnu Aditya
; Noventari, Widya
; Setyaningsih, Nunung
; Utama, Annisa Eka
; Famelia, Alina Azka
; Prayoga, Silas Akwila
; Fiorenza, Danella
; Novitasari, Emilia
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Era digital membawa tantangan sekaligus peluang dalam pelestarian budaya lokal. Desa Ngaru-Aru, yang kaya akan warisan budaya seperti Tari Topeng Ireng, menghadapi kendala dalam promosi budaya akibat kurangnya dokumentasi dan media digital yang representatif. Program pengabdian masyarakat ini bertujuan mengembangkan website bundaru.com sebagai media edukasi dan promosi seni budaya lokal. Metode yang digunakan meliputi observasi partisipatif, wawancara, dokumentasi, dan FGD dengan pihak-pihak yan...
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PERAN KEARIFAN LOKAL DALAM MEMPERKUAT KETAHANAN NASIONAL MELALUI STRATEGI PENCEGAHAN TERORISME BERBASIS SOSIAL-BUDAYA DI INDONESIA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
ABSTRAK
Ketahanan nasional menghadapi tantangan baru seiring dengan meningkatnya ancaman radikalisme dan terorisme di Indonesia. Dalam konteks ini, kearifan lokal berpotensi menjadi modal sosial yang efektif dalam memperkuat strategi pencegahan terorisme berbasis sosial-budaya. Penelitian ini menganalisis peran kearifan lokal dalam membangun ketahanan nasional melalui mekanisme preventif dan adaptif terhadap radikalisme. Menggunakan metode studi literatur sistematis dengan pendekatan kualitatif,...
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Cultural Preservation Strategy Through Tourism : A Case Study of the Surakarta Palace
An International Journal Tourism and Community Review
Vol 2
, No 2
(2025)
This research explores cultural preservation strategies through the development of the tourism sector, using the Surakarta Palace as a case study. The Surakarta Palace, a cultural heritage site in Central Java with significant historical and cultural value, plays a vital role in preserving Javanese traditions while contributing to regional tourism growth. This study adopts a descriptive qualitative method with data collected through observation, interviews, and documentation. The findings reveal...
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Analisis Program Pembinaan e-Katalog Lokal Bagi Pelaku UMKM di Kota Padang Panjang
Jurnal Media Administrasi
Vol 10
, No 1
(2025)
This research is motivated by the existence of MSMEs playing an important role in the economy of a region, including Padang Panjang City. In reality, many MSMEs in this city still have difficulty accessing wider markets and utilizing technology, especially in terms of utilizing local E-Catalogs. This study aims to describe and analyze the implementation of coaching programs for MSMEs regarding the availability of local E-Catalog providers in Padang Panjang City. This research is a qualitative st...
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Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Biro Umum Pengadaan Sekretariat Jenderal Kementerian Pertanian RI
CiDEA Journal
Vol 4
, No 1
(2025)
This study focuses on determining the effect of compensation, work discipline, work environment on the work productivity of employees of Biro Umum Pengadaan in Sekretariat Jenderal of the Republic of Indonesia using quantitative approaches. The sampling technique uses simple random sampling and the number of samples obtained by 53 respondents using questionnaires. In data processing using SPSS 26.0 software data instrument tests, multiple linear regression analysis, and hypothesis tests. Based o...
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