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All Journal J-MAS (Jurnal Manajemen dan Sains) Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen JBIMA (Jurnal Bisnis dan Manajemen) Parameter Journal of Agricultural Socio-Economics (JASE) Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) ProBisnis : Jurnal Manajemen Penamas: Journal of Community Service Media Ekonomi Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Journal of Multidisciplinary Science: MIKAILALSYS WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat CITAKARYA Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Ilmu Teknik Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Senadika
Masita, Tri Esti
Fakultas Ekonomika Dan Bisnis, Universitas Wijayakusuma Purwokerto, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Cash Holding, Net Profit Margin, Financial Leverage dan Income Smoothing Perusahaan Perbankan Ginanjar Adi Nugraha; Sully Kemala Octisari; Wisnu Wijayanto; Tri Esti Masita
PARAMETER Vol. 7 No. 1 (2022): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v7i1.243

Abstract

The practice of income smoothing is a form of dysfunctional behavior in earnings management that is rife in this era of rapid business development, where managers intentionally change the company's financial statements with the aim of flattening the value of the company's earnings over several periods to make it look stable. The practice of income smoothing is considered as a solution to the very unstable profit conditions. This study aims to examine the effect of cash holding, net profit margin, and financial leverage on income smoothing. The population in this study were 44 banking subsector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method uses a purposive sampling technique and produces a sample of 37 companies. The results of this study indicate that net profit margin has a significant negatif effect on income smoothing, while cash holding and financial leverage have no significant effect on income smoothing. Abstrak Praktik perataan laba (income smoothing) merupakan salah satu bentuk dysfunctional behavior dalam earnings management yang marak terjadi pada era perkembangan bisnis yang pesat ini, dimana para manajer secara sengaja mengubah laporan keuangan perusahaan dengan tujuan untuk meratakan nilai perolehan laba perusahaan selama beberapa periode agar terlihat stabil. Praktik income smoothing dianggap sebagai solusi atas kondisi laba yang sangat tidak stabil. Penelitian ini bertujuan untuk menguji pengaruh cash holding, net profit margin, dan financial leverage terhadap income smoothing. Populasi pada penelitian ini adalah 44 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sample menggunakan teknik purposive sampling dan menghasilkan sampel sebanyak 37 perusahaan. Hasil dari penelitian ini menunjukkan bahwa net profit margin memiliki pengaruh negatif siginifikan terhadap income smoothing, sedangkan cash holding dan financial leverage tidak berpengaruh signifikan terhadap income smoothing.
THE DETERMINANT FACTORS OF COMPOSITE STOCK PRICE INDEX Heru Cahyo; Tri Esti Masita; Heri Setiawan; Arinastuti Arinastuti; Heris Kencana; Damar Jati
PARAMETER Vol. 8 No. 2 (2023): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v8i2.247

Abstract

This study aims to determine the effect of interest rates, inflation, exchange rates and the money supply on the composite stock price index on the Indonesia Stock Exchange from 2018 to 2021. This type of research is a quantitative study with a descriptive approach using multiple regression analysis methods. The results showed that the interest rate and the money supply had a significant positive effect on the composite stock price index. The exchange rate has a significant negative effect on the composite stock price index. Meanwhile, inflation has no significant effect on the composite stock price index. The suggestion in this study is that investors who will make investment transactions on the Indonesia Stock Exchange should always pay attention to information on interest rates, inflation, exchange rates and the money supply which can be combined to predict the JCI which can make investment decisions. So that every community can invest in the capital market in Indonesia. one of the ways is by controlling and regulating economic conditions such as interest rates, inflation, exchange rates and the money supply. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh suku bunga, inflasi, nilai tukar dan jumlah uang beredar terhadap indeks harga saham gabungan di Bursa Efek Indonesia tahun 2018 sampai 2021. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa tingkat suku bunga dan jumlah uang beredar berpengaruh positif signifikan terhadap indeks harga saham gabungan. Nilai tukar berpengaruh negatif signifikan terhadap indeks harga saham gabungan. Sementara itu, inflasi tidak berpengaruh signifikan terhadap indeks harga saham gabungan. Saran dalam penelitian ini adalah investor yang akan melakukan transaksi berinvestasi di Bursa Efek Indonesia sebaiknya selalu memperhatikan informasi tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar yang dapat dikombinasikan untuk memprediksi IHSG yang dapat untuk mengambil keputusan dalam berinvestasi. Agar setiap masyarakat dapat menanamkan modalnya didalam pasar modal di Indonesia. tingkat perekonomian di Indonesia harus dalam kondisi yang stabil dan dapat berjalan dengan baik salahsatu cara nya yaitu dengan mengendalikan serta mengatur kondisi-kondisi ekonomi seperti tingkat suku bunga, inflasi, nilai tukar dan jumlah uang beredar.
MANAJEMEN CO-DETERMINATION BERBASIS GENDER DALAM SISTEM PERBURUHAN DI INDONESIA Fatwa Zuhaena; Tri Esti Masita
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i2.89

Abstract

This paper aims to determine the level of society’s satisfaction with the performance of public services in Rongkop Office District. Data is obtained by using a questionnaire. Questionnaire of Community Satisfaction Index (HPI) to the performance of services is based on the decision Men.PAN Number: KEP / 25M.PAN / 2/2004. Respondentsare 150 people. The result of research are: (1) Elements of serviceincluded in the excellent category A is the security environment. (2) The element of services that fall into category B are the terms of service, service personnel clarity, speed of service, courtesy and friendliness of the clerk, and comfortable environment. (3) The element of services that fall into the category of less good C are the sub-district service procedures, responsibilities of service personnel, the ability of service personnel, service personnel discipline, justice get service, the reasonableness of the cost of the service, the service cost certainty, and certainty of the service schedule. (4) Overall Community Satisfaction Index (HPI) on the performance of public serviceThis paper proposed the idea to remove gender discrimination experienced by women workers in the workplace as a result of deep-rooted cultural partiarkhi in Indonesia. This discrimination affects women workers to payrolls in different level of wages of men and women’s wages, for the same type of work. The idea is implemented by changing the system of human resource management in the gender-minded companies. This system will impose what is called the management co-determination that allows workers to express their aspirations through the mechanism of seats the labor commissioner in the commissioner seat so that workers can teralurkan aspirations. With this system, labor issues can be resolved effectively and efficiently because workers can take care of themselves through their representatives in the commissioner. Primarily women workers were often crushed by the burden of diakibatnya gender discrimination. Bottom-up policy system makes workers positioned as the subject of any measures taken for the workers themselves. Later management of co-determination and self-management will be a new system in Employment Act new.
REVOLUSI INDUSTRI 4.0: PENTINGNYA INOVASI DAN KREATIVITAS DALAM KEWIRAUSAHAAN Pahlevi, Akbar; Masita, Tri Esti; Wijayanto, Wisnu
WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Wijayakusuma Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56681/wikuacitya.v4i1.345

Abstract

Revolusi industri 4.0 menuntut pelaku UMKM untuk berubah. Adanya teknologi yang semakin maju dan persaingan yang semakin ketat mengharuskan pelaku UMKM untuk selalu berinovasi dan berpikir kreatif agar bisa berthan . Maka dari itu pengabdian ini perlu dilakukan agar pelaku UMKM mampu bersaing dengan penjual lainnya. Hasil pengabdian yang dilakukan di Desa Sedayu, Wonosobo adalah pengetahuan dan pemahaman tentang inovasi dan kreatifitas pemanfaatan teknologi dalam berwirausaha dan memasarkan produk pada pelaku UMKM Desa Sedayu meningkat. Selain itu guru dan siswa pelaku UMKM Desa Sedayu semakin termotivasi dan dapat terus optimis untuk berusaha mengembangkan diri dalam pemanfaatan teknologi dalam berwirausaha dan memasarkan produk yang semakin kreatif dan inovatif.
Pengaruh Persepsi Kualitas Produk, Influencer Review, Kepercayaaan Merek dan Citra Merek Terhadap Minat Beli Produk Scarlett Whitening di Kota Purwokerto Lynda Putri Pravitasari; Tri Esti Masita; Cahyaningtyas Ria Uripi
Prosiding Seminar Nasional Ilmu Teknik Vol. 1 No. 1 (2024): Juni : Prosiding Seminar Nasional Ilmu Teknik
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasproit.v1i1.1

Abstract

Recently, skin care products have become increasingly diverse, with various brands and types of products available. This research aims to examine the influence of product quality perceptions, influencer reviews, brand trust, and brand image on purchasing interest in Scarlett Whitening products in the city of Purwokerto. This research was conducted in the city of Purwokerto involving 120 respondents. Sample collection was carried out using an incidental sampling technique. Data was collected through distributing questionnaires. By using multiple linear regression analysis tools. The results of this research show that perceived product quality has a positive and significant effect on purchasing interest. Influencer reviews have a positive and significant effect on purchasing interest. Brand trust has a positive and significant effect on purchasing interest. Meanwhile, brand image has a negative and significant effect on interest in purchasing Scarlett Whitening products in the city of Purwokerto.
Pengaruh Instagram Influencer, Kualitas Produk, Desain Produk, Price Discount dan Kenyamanan Produk terhadap Keputusan Pembelian produk Sepatu Compass di Universitas Wijayakusuma Purwokerto Jalut, Ahmad Jalut Rifa'i; Tri Esti, Tri Esti Masita; Enrico Aziezy
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Prosiding SENAM 2025: Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Publisher : Ma Chung Press

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

Abstract

Abstrak. Penelitian ini berjudul “Pengaruh Instagram Influencer, Kualitas Produk, Desain Produk, Price Discount, dan Kenyamanan Produk terhadap Keputusan Pembelian Produk Sepatu Compass Di Universitas Wijayakusuma Purwokerto”. Tujuan penelitian ini untuk menganalisis dan mengetahui pengaruh Instagram influencer, kualitas produk, desain produk, price discount, dan kenyamanan produk terhadap keputusan pembelian produk Sepatu compass di Universitas Wijayakusuma Purwokerto. Populasi pada penelitian ini adalah mahasiswa Universitas Wijayakusuma Purwokerto, dengan sampel 100 responden. Metode pengambilan sampel menggunakan teknik accidental sampling. Alat analisis yang digunakan yaitu analisis regresi linier berganda dan pengujian hipotesis menggunakan uji t. Berdasarkan uji t dan koefisien regresi menunjukkan, bahwa Instagram influencer berpengaruh terhadap keputusan pembelian, kualitas produk berpengaruh terhadap keputusan pembelian, desain produk berpengaruh terhadap keputusan pembelian, price discount berpengaruh terhadap keputusan pembelian, kenyamanan produk berpengaruh terhadap keputusan pembelian produk Sepatu Compass di Universitas Wijayakusuma Purwokerto.
Pengaruh Persepsi Harga, Kualitas Produk, Kualitas Pelayanan, Dan Lokasi Terhadap Kepuasan Pelanggan Pada Toko Parfum Al-Hanan Di Banyumas Sufita, Safitri; Masita, Tri Esti; Suzana, Andhi Johan
PROSIDING SENADIKA : Seminar Nasional Akademik Vol 1 No 1 (2024): PROSIDING SEMINAR NASIONAL AKADEMIK (SENADIKA) 2024
Publisher : PROSIDING SENADIKA : Seminar Nasional Akademik

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga, kualitas produk, kualitas pelayanan dan lokasi terhadap kepuasan pelanggan pada toko parfum Al-Hanan di Banyumas. Populasi dalam penelitian ini adalah pelanggan toko Parfum Al-Hanan di Banyumas. Sampel yang diperoleh 110 responden dengan menggunakan metode non probability sampling. Penelitian ini menggunakan alat analisis regresi linier berganda dengan bantuan software SPSS statistic 25. Hasil penelitian ini menunjukan bahwa persepsi harga, kualitas produk, kualitas pelayanan mempunyai pengaruh positif dan signifikan terhadap kepuasan pelanggan. Lokasi tidak berpengaruh terhadap kepuasan pelanggan. Secara bersamaan, variabel bebas mempengaruhi kepuasan pelanggan dengan persentase 68%. Sedangkan sisanya sebesar 32% merupakan kontribusi pengaruh dari variabel-variabel lain seperti suasana toko, promosi, citra merek, dan lain-lain. Implikasi penelitian ini mengharapkan sebaiknya, sediakan fitur perbandingan harga di aplikasi. sertakan panduan atau tips tentang cara penggunaan parfum untuk hasil yang maksimal. Pastikan staf memiliki pengetahuan mendalam tentang produk parfum yang dijual. Membuat tampilan etalase yang menarik yang dapat menarik perhatian orang.
Pengaruh Brand Identification, Brand Trust, Brand Enthusiasm, dan Brand Salience Terhadap Brand Evangelism Bedak Luxcrime di Purwokerto Zalfa Puspa Sukma; Tri Esti Masita; Wisnu Wijayanto
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Studi ini meneliti pengaruh identifikasi merek, kepercayaan merek, antusiasme merek, dan salience merek terhadap evangelisme merek di kalangan konsumen bedak Luxcrime di Purwokerto, Indonesia, sebagai konteks empiris lokal. Menggunakan pendekatan kuantitatif, data dikumpulkan dari 100 responden melalui purposive sampling. Data dianalisis menggunakan analisis regresi linier berganda. Hasil menunjukkan bahwa keempat variabel tersebut memiliki pengaruh positif dan signifikan terhadap evangelisme merek, dengan model menjelaskan 70,1% varians. Temuan ini memperkuat relevansi Teori Identitas Sosial dalam menjelaskan perilaku evangelisme merek di pasar kosmetik lokal. Secara praktis, studi ini menunjukkan bahwa penguatan keterikatan emosional, menjaga konsistensi kualitas produk, dan meningkatkan keterlibatan digital dapat meningkatkan advokasi merek di kalangan konsumen. Penelitian selanjutnya didorong untuk memperluas cakupan penelitian dengan memasukkan variabel tambahan seperti pengalaman merek dan komitmen merek.
Pengaruh Word of Mouth, Kualitas Pelayanan, Persepsi Harga dan Pengalaman Pelanggan Terhadap Keputusan Pelanggan Untuk Menggunakan Jasa Salon Jay di Patikraja Resa Tri Wulandari; Tri Esti Masita; Wisnu Wijayanto
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study examines the influence of word of mouth, service quality, price perception, and customer experience on the decision to use services at Salon Jay in Patikraja. Data were collected from 100 customers through accidental sampling and analyzed using multiple linear regression. The results show that all four variables have a positive and significant effect on customer decisions, with a coefficient of determination (R²) of 0.587. The regression model was found to be feasible based on the F-test. Practical implications suggest that management should enhance word-of-mouth communication, service consistency, perceived value, and emotional engagement. Future research may include additional variables such as promotion, facilities, and digital marketing to better understand customer decision-making.
Multidimensional Scaling Approach For Sustainable Tourism Development In Banyumas Regency Damar Jati; Tri Esti Masita; Arkham Fadliansyah; Puji Rachmawati
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 10 No. 2 (2026)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v10i2.902

Abstract

This study uses the Multi-Dimensional Scaling (MDS) method to analyze the sustainability status of five waterfall tourist destinations in Banyumas Regency and to guide future development strategies. This study is very important, given the limited research on the sustainability of Curug tourism, which faces challenges such as a declining number of visitors and a low economic contribution to Regional Original Revenue (PAD), at only 6.3%. Using five dimensions—Ecology, Economic, Socio-Cultural, Legal and Institutional, and Infrastructure and Technology—key findings show that overall sustainability status is in the "Moderately Sustainable" category. Curug Gede recorded the highest average score (54.59) and showed the best balance between the pillars, while Curug Ceheng was the only one categorized as "Less Sustainable" (44.746). Sustainability efforts are strongly supported by the Ecology and Legal and Institutional dimensions, but are consistently hampered by low scores on the economic and Socio-Cultural dimensions across locations. The leverage analysis highlights five attributes that are highly sensitive and require priority interventions: waste and emissions management (Ecology), tourism market potential (Economy), access for all (socio-cultural), implementation of natural resource surveillance (legal and institutional), and public transportation and technology-based promotion (infrastructure). These findings offer practical, long-term strategies to support holistic, sustainable development in the Curug tourism sector in Banyumas. Contribution to Sustainable Development Goals (SDGs):SDG 8: Decent Work and Economic GrowthSDG 11: Sustainable Cities and CommunitiesSDG 13: Climate ActionSDG 15: Life on Land
Co-Authors Achadi, Ady Agus Prabawa Alfit Budi Prasetyo Anggoro Dwi Pramudo Anteng Febriana Apriliani Arinastuti Arinastuti Arinastuti Arinastuti Arkham Fadliansyah Cahyaningtyas Ria Uripi Cahyo, Heru Damar Jati Devi Rahmasari Dina Safitri edi sumantri Edris Santoso Enrico Aziezy Heri Setiawan Heri Setiawan Heris Kencana Trisna Jaya Heru Cahyo Intan Nur Septiani Isnaeni Rokhayati Jalut, Ahmad Jalut Rifa'i Junivio Felix Da Silva Araujo Lynda Putri Pravitasari Lynda Putri Pravitasari Muntahanah, Siti Mutia Pamikatsih Noviati Aning Rizki Mustika Sari Nugraha, Ginanjar Adi P Edi Sumantri Pahlevi, Akbar Priyatama, Tunggul Puji Rachmawati Purnomo, Sodik Dwi Randita Kusuma P. Cahyani Randita Kusuma Pramudya Cahyani Reiza Pratama Resa Tri Wulandari Reza Pratama Risya Alva Risqi Setiawan Sufita, Safitri Sully Kemala Octisari Sundari, Sri Surveyandini, Mayla Suzana, Andhi Johan Wijaya, Minadi wisnu wijayanto Wisnu Wijayanto Zalfa Puspa Sukma Zuhaena, Fatwa