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Menampilkan 1–10 dari 51 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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Pengaruh Penempatan Kerja, Fringe Benefits dan Fasilitas Kerja Terhadap Kinerja Karyawan Jawa Pos Kediri
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 5
, No 1
(2026)
This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the...
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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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Pengaruh Sifat Kepribadian dan Tingkat Pendidikan Terhadap Kinerja Auditor (Studi Empiris Pada Auditor yang Bekerja di KAP Jojo Sunarjo & Rekan)
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Square...
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Pengaruh Disiplin Kerja, Motivasi Kerja, dan Pemberian Insentif terhadap Kinerja Karyawan di PT Wonojati Wijoyo
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the influence of work discipline, work motivation, and incentive provision on employee performance in the production department of PT Wonojati Wijoyo. The study employed an associative quantitative approach, with 65 respondents selected using a purposive sampling technique. Data were collected through a five-point Likert-scale questionnaire that passed validity and reliability tests. The data were analyzed using multiple linear regression with SPSS version 29, includin...
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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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Pembuatan Minyak Aromaterapi dari Bunga Soka untuk Peluang Berwirausaha
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 1
(2025)
Apart from being a living fence, the benefits of the soka plant are that the flowers can be used as a relatively cheap aromatherapy ingredient because the soka plant is easy to find, especially on the side of the road, and has a fragrance almost like ylang-ylang flowers. Data collection uses Observation, Literature, Experimentation, Documentation, Interviews, Questionnaires, and data analysis uses descriptive qualitative methods. The results of the sensory test assessment of aspects of color, te...
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