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All Journal Primanomics : Jurnal Ekonomi & Bisnis JURISMA: Jurnal Riset Bisnis & Manajemen JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi-Dharma EMaBi: Ekonomi Dan Manajemen Bisnis Journal of Research Applications in Community Services Journal of Language, Literature, and Educational Research
Pujiarti, Pujiarti
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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AKUNTABILITAS DAN PENGELOLAAN KEUANGAN MASJID MELALUI PENDEKATAN FENOMENOLOGI (STUDI KASUS PADA YAYASAN MASJID BAITURRAHMAN PAKUSARI - JEMBER) Kamilia, Ibna; Pujiarti, Pujiarti
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 1 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.655 KB) | DOI: 10.32528/jiai.v2i1.1420

Abstract

Abstract: This research shows that the importance of accountability in financial statements. The objectives to be achieved, namely to look on the side of the financial statements at the Baiturrahman mosque has been appropriate or not in accordance with the applicable standard. This research uses descriptive qualitative approach to Phenomenology. Phenomenology of approach used to understand in depth the activity to finance existing in the mosque of Baiturrahman Pakusari, Jember. These studies gain exposure of accountability both for their fellow human beings as well as accountability to God Almighty, in accordance with the understanding and the fact that in the natural by stewards. With regard to the financial statements, the mosque of Baiturrahman Pakusari, Jember still do not meet the financial statement components in accordance with PSAK Number 45. At the Baiturrahman Mosque just present the report simply because of limited human resources. So, researcher makes financial statements that comply with the PSAK Number 45 of document that researchers get. Keywords :?Accountability, Financial Statements, PSAK Number 45, The Phenomenology of Approach
The Influence Of Recruitment, Work Culture, And Work Environment On The Quality Of Human Resources At PT Gratia Jelajah Semesta Handayani, Putri; Pujiarti, Pujiarti; Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 1 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i1.2458

Abstract

This study aims to test and determine the influence of recruitment, work culture, and work environment on employee performance at PT Gratia Jelajah Semesta. This study's sample included all company workers, with a total of 120 respondents. Data collection was carried out using questionnaires and the results were processed with SPSS 25 Analysis used using statistical models which include Frequency Test, Descriptive Test, Validity Test, Reliability Test, Determination Test (R2), T Test, and F Test. The results obtained partially stated that the recruitment variable (X1) had a significant effect with a sig value of 0.000 < 0.05 and tcount 14.261 > table 1.98, the variable X2 work culture had a significant effect on the value 18.603 > ttable 1.98, variable X3 work environment has a significant effect with calculated value < table 16.227 > 1.98. The results obtained simultaneously fcalculate > ftable 156.902 > 2.68 there is a joint influence.
Effect of Work Environment, Workload, and Work Stress on Employee Performance at PT. Inti Naratama Karya Daniel Jonathan; Pujiarti, Pujiarti; Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 2 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i2.2722

Abstract

Writing thesis This aim For know influence environment work, burden work, and stress Work to performance employee at PT. Inti Naratama Karya. Study This done with spread questionnaire, meanwhile For method study use method descriptive. From the results study obtained equality multiple linear analysis Y = 46.010 + 0.249 X1 – 0.582 X2 + 0.062 X3 + e and results coefficient correlation environment Work own negative correlation with level connection weak to performance employee that is of 0.483, load Work own negative correlation with level connection very weak to performance employee that is of – 0.690, stress Work own negative correlation with level connection very weak to performance employee that is of -0.458. Based on results test hypothesis t test was obtained tcount of 1.251(X1), -3.849 (X2), and 0.341 (X3), with ttable amounting to 1.68709 obtained from ttable distribution For df = 40 – 3 and level of significance is 0.05, in other words Ho is accepted and Ha is rejected. Is known mark F test is obtained results amounting to 11.922 > 2.87. From the results t value and F value , then can concluded that Ho was rejected and Ha accepted, which means environment work, burden work, and stress Work influential positive And significant to performance employee at PT Inti Naratama Karya.
The Influence Of Price, Product Quality, And Promotion On Purchasing Decisions On Toast Store In Tangerang City Kirtileka, Saddha Budianto; Pujiarti, Pujiarti; Andy, Andy
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3190

Abstract

Many stores provide products the various and varied ways of preparing bread make many shops sell a variety of processed bread. One example is the processing of bread by baking. Toast is a processed bread that contains meat and vegetables with various processed sauces, and a processed bread that is served with sweet toppings and topped with various flavors that are then baked. The author sees many stores that provide processed bread products that are different from each other that vary. With so many shops offering a variety of processed toasts, it will inevitably lead to competition, In this study, the type of the research conducted is descriptive research. Descriptive research analyzes data systematically. The conclusion that produced is not general. The type of descriptive research is research survey. This study sought to determine how pricing, product quality, and promotion affected consumers’ decisions to buy toast at Tangerang City’s toast shops, researchers took three examples of toast shops in Tangerang City, namely Tokyo Cheese Toast, Roti Bakar 88, and Jiwa Toast. In studies that have been carried out, it shows that adjusted R Square has a value of 0.827. From the value obtained, it is stated that the price, product quality, and promotion of purchasing decisions have an influence with a value of 82.7% while the rest  are other influencing factors. Based on t test research, it shows that the price has a value of 11,949 > 1,657. With a value of Sig. known 0.000 < 0.05. The product quality variable has a value of 20.494 > 1.657. With a Sig value of 0.000 < 0.05. The promotion variable has a value of 17.783 > 1.657. With a Sig value.  0.000 < 0.05. The fact that Ha is accepted suggests that independent variables influence in part purchasing decisions.
Sociological Aspects Of Eyes In The Land Of Melus And Their Relevance To Indonesian Language Learning Hidayah, Alfia Nurul; Pujiarti, Pujiarti
Journal of Language, Literature, and Educational Research Vol. 2 No. 1 (2025): June
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jolle.v2i1.1991

Abstract

Purpose of the study: This study aims to describe the sociological aspects of literature contained in the novel Mata di Tanah Melus by Okky Madasari, its social functions, and its relevance to Indonesian language learning in Madrasah Tsanawiyah. Methodology: This study used a qualitative descriptive method. Data were collected from the novel Mata di Tanah Melus and interviews with informants including educators and students. Data collection employed content analysis and in-depth interviews. Data were validated using source and theory triangulation, and analyzed using an interactive model and literary sociology approach based on Ian Watt's theory. Main Findings: The study found socio-cultural aspects in the novel including knowledge systems, beliefs, kinship, tools and livelihood systems, and language. Social functions of the novel were reflected in positive reader responses indicating moral and educational value. The novel was also found to be relevant to Indonesian language learning, particularly in appreciation and review of literary texts aligned with the 2013 curriculum for Madrasah Tsanawiyah. Novelty/Originality of this study: This study uniquely integrates literary sociology analysis with educational application by linking the socio-cultural content of a children's fantasy novel to curriculum-based Indonesian language instruction. It provides a model for using literary texts with cultural depth in character-building education at the junior secondary level.
Pelatihan Pajak Untuk Bisnis Kecil dan Menengah (UMKM) Bagi Generasi Muda Melek Pajak di SMK Karmel Tangerang Melatnebar, Benyamin; Chandra, Yopie; Wibowo, Fx. Pudjo; Pujiarti, Pujiarti; Sutrisna, Sutrisna; Wi, Peng; Limajatini, Limajatini
Journal of Research Applications in Community Service Vol. 3 No. 2 (2024): Journal of Research Applications in Community Service
Publisher : Universitas Nahdlatul Ulama Sunan Giri Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32665/jarcoms.v3i2.2966

Abstract

Artikel ini membahas pentingnya pelatihan pajak bagi Usaha Kecil Menengah (UKM) di Indonesia, khususnya dalam meningkatkan pendapatan pajak negara. Pelatihan yang diberikan oleh tim Abdimas Fakultas Bisnis dari Universitas Buddhi Dharma Tangerang bertujuan untuk meningkatkan kesadaran dan pemahaman tentang kewajiban pajak bagi UKM. Artikel juga menyoroti signifikansi pembayaran pajak untuk mendukung kemajuan ekonomi nasional dan mencegah pengenaan pajak ganda. Pelatihan tersebut membantu mahasiswa dan UKM di Desa Kuta Jaya, Kecamatan Pasar Kemis Kabupaten Tangerang Banten memahami pembayaran pajak dan perhitungan tarif, serta pentingnya sertifikat saat menjual barang kepada pihak ketiga. Artikel menekankan peran UKM dalam ekonomi Indonesia dan dampak pembayaran pajak secara teratur terhadap pertumbuhan bisnis mereka
Social Capital as the Foundation for Strengthening Community Economy through the Sustainability of Traditional Dance in Cultural Tourism Yanti, Lia Dama; Pujiarti, Pujiarti; Andy, Andy
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 2: Oktober 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i2.17532

Abstract

This study examines the role of social capital in strengthening local community economy and its impact on the sustainability of traditional dance in the context of cultural tourism. The research problem is rooted in the declining interest in traditional arts and the need for community-based strategies to ensure their continuity. The objective of this study is to analyse how social networks, social trust, and collective norms influence the local community economy, which in turn supports the sustainability of traditional dance. Using a quantitative approach with SEM-PLS analysis, data were collected from 150 respondents selected based on the rule of thumb method. The findings reveal that local community economy has a significant positive effect on the sustainability of traditional dance, while social networks and social trust significantly strengthen the community economy. However, direct effects of social capital on dance sustainability were not significant, indicating the mediating role of local economy. This study contributes to the literature by offering a new perspective that integrates social capital and cultural preservation within community-based economic empowerment. Practically, the results highlight the need for policies and programs that strengthen community economy as a strategy for preserving cultural heritage. Keywords: Social capital; community economy; cultural tourism; traditional dance sustainability; SEM-PLS
Sosialisasi dan Pelatihan Tatacara Pengisian eSPT, Pelaporan SPT Tahunan 2021 Secara Online Bagi UMKM di Kelurahan Binong, Kecamatan Curug Sumantri, Farid Addy; Chandra, Yopie; Herijawati, Etty; Sutrisna, Sutrisna; Widiyanto, Gregorius; Pujiarti, Pujiarti; Fung, Tjong Se
Abdi Dharma Vol. 2 No. 1 (2022): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.859 KB) | DOI: 10.31253/ad.v2i1.1078

Abstract

Kegiatan Pengabdian kepada masyarakat (Pkm) ini bertujuan untuk melakukan sosialisasi dan memberikan Pelatihan kepada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) yang berlokasi di Kelurahan Binong, Kecamatan Curug. Salah satu masalah yang dihadapi oleh para pelaku UMKM yang sebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan pajak atas penghasilan yang diperoleh dari kegiatan usaha sebagai wajib pajak , hal ini disebabkan oleh karena minimnya pengetahuan pelaku UMKM tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan dan cara pengisian SPT pajak penghasilan. Kegiatan Pelatihan tentang pengisian dan pelaporan SPT tahunan online tahun 2022 oleh wajib pajak orang pribadi melalui laman DJP online pelaku UMKM di Kelurahan Binong dilakukan melalui pendekatan ceramah, tutorial, diskusi dan praktik pengisian SPT secara online.
The Effect of Teamwork, Communication, and Work Discipline on Job Satisfaction at PT. Indonesia Synthetic Textile Mills Hendra Suwardi; Pujiarti, Pujiarti
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 1 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i1.4260

Abstract

This study was conducted to find out and analyze the Influence of Teamwork, Communication, and Work Discipline on Employee Job Satisfaction at PT ISTEM. In conducting this study, the author used the saturated sampling method. There were 52 respondents who filled out the questionnaire (g-form) and were supported by SPSS version 25. From the results of the research that has been carried out, it is shown that the value of the Adjusted R Square is 0.710 or 71.0%, while for the rest, which is 29%, is explained by variables or other factors that are not explained in this regression analysis. Based on the t-test, it was shown that the variable X1 (Teamwork) had a value of 1.750 > 1.67655 with a significant value of 0.086 > 0.05, meaning that Ho was rejected Ha was accepted, the variable X2 (Communication) was 1.855 >1.67655 with a significant value of 0.070 > 0.05, meaning that Ho was rejected and Ha was accepted, the variable X3 (Work Discipline) was 2.987 > 1.67655 with a significant value of 0.004 < 0.05,  meaning that Ho is rejected and Ha is accepted. Based on the F test of 42.697 > 2.57 with a significant level of 0.000 < 0.05, it can be concluded that what means that Ho is rejected and Ha is accepted means that there is a simultaneous influence of independent variables on dependent variables.
a Fiona Lestari; Pujiarti, Pujiarti
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 5 No. 1 (2026): EMaBi: Ekonomi Dan Manajemen Bisnis
Publisher : Fakultas Bisnis

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

Abstract

Penelitian ini dilaksanakan untuk mengeksplorasi faktor-faktor yang memengaruhi nilai suatu perusahaan. Tujuan dilakukan penelitian untuk memberi pemahaman kepada perusahaan dan investor mengenai pengaruh rasio keuangan terhadap kondisi serta nilai perusahaan, sehingga dapat membantu dalam pengambilan keputusan mereka. Penelitian ini mengkaji pengaruh Firm Size, ROE, CR, dan TATO pada nilai perusahaan pada subsektor makanan dan minuman di BEI pada rentang waktu 2020-2023. Metode yang diterapkan yaitu pendekatan kuantitatif dan teknik purposive sampling terdapat 10 perusahaan, yang mencakup total 40 observasi selama waktu penelitian. Data diambil dari laporan tahunan perusahaan dan diolah menggunakan IBM SPSS Statistics 25. Hasil penelitian menunjukkan Firm Size memiliki nilai thitung 0,141< ttabel 2,030 dan nilai signifikan 0,889>0,05 sehingga tidak berpengaruh signifikan terhadap nilai perusahaan. ROE dengan nilai thitung 9,863 > ttabel 2,030 dan signifikansi 0,000<0,05 yang menunjukkan pengaruh positif signifikan. CR dengan nilai thitung –0,958 < ttabel 2,030 dengan signifikansi 0,344>0,05 sehingga tidak berpengaruh signifikan. TATO dengan nilai thitung 3,326 > ttabel 2,030 dengan signifikansi 0,002<0,05 sehingga berpengaruh positif signifikan. Secara simultan seluruh variabel berpengaruh signifikan terhadap Nilai Perusahaan dengan nilai Fhitung 108,419 > Ftabel 2,641. Nilai R2 sebesar 0,917 menunjukkan bahwa model mampu menjelaskan 91,7% variasi Nilai Perusahaan.
Co-Authors Andy Andy Andy Chandra, Yopie Daniel Jonathan Fiona Lestari Fung, Tjong Se Hendra Suwardi Herijawati, Etty Hidayah, Alfia Nurul Kamilia, Ibna Kirtileka, Saddha Budianto Limajatini, Limajatini Melatnebar, Benyamin Putri Handayani Sumantri, Farid Addy Sutrisna Sutrisna Wi, Peng Wibowo, FX. Pudjo Widiyanto, Gregorius Yanti, Lia Dama