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All Journal Jurnal Bisnis dan Ekonomi Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS JAIM (Jurnal Abdi Masyarakat) Jurnal Riset Akuntansi Politala JIEB : Jurnal Ilmiah Ekonomi Bisnis ELFALAKY: Jurnal Ilmu Falak BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Progress in Social Development Yayasan Cita Cendikiawan Al Khwarizmi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Elektriese: Jurnal Sains dan Teknologi Elektro Eduvest - Journal of Universal Studies Journal of Social Science Journal Center of Excellent : Health Assistive Technology (CoE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Kesehatan Masyarakat Indonesia (JKMI) Prosiding Seminar Nasional Unimus Advances in Applied Accounting Research Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Tina Lestari
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Tax Burden and Bonus Mechanisms on Transfer Pricing With Tunneling Incentive as a Moderating Variable Lestari, Tina; Jusman, Jumriaty
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

This study aims to investigate the effect of tax burden and bonus mechanism on transfer pricing with incentive tunneling as a moderation variable. The population of this study consists of multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Samples were selected using purposive sampling, with a total of 52 samples with an outlier of 13 data from the total. So the amount of data that will be used in this study is 39 samples. Data analysis methods include the Chow test, the Hausman test, and Moderate Regression Analysis (MRA). This study shows that tax burdens and bonus mechanisms have an influence on transfer pricing. The moderation variable of incentive tunneling cannot strengthen the influence of tax burden on transfer pricing. The moderation variable of incentive tunneling can strengthen the positive influence of the bonus mechanism on transfer pricing. The research provides relevant practical guidelines for corporate managers, investors, and policymakers. The main implication is the need for a more holistic approach in managing transfer pricing that balances the goals of tax optimization, performance motivation, and adherence to good corporate governance principles.
RGEC: Menguak Kesehatan dan Potensi Financial Distress BTPN Syariah: RGEC: Uncovering the Health and Potential Financial Distress of BTPN Syariah Cahyani, Renita; Lestari, Tina
Elektriese: Jurnal Sains dan Teknologi Elektro Vol. 15 No. 02 (2025): Artikel Riset Edisi Oktober 2025
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/elektriese.v15i02.6356

Abstract

In the digital era and the transformation of the financial industry, Islamic banking plays a crucial role in strengthening the national financial system. Significant growth is reflected in the increase in assets of the Islamic banking industry in Indonesia, from IDR 441.79 trillion in 2021 to IDR 594.71 trillion in 2023 (OJK, 2024), indicating an increase in public trust in Sharia-based financial products. However, this growth is accompanied by challenges in the form of credit, market, and operational risks that can affect bank stability. This study focuses on PT Bank BTPN Syariah Tbk, which plays a crucial role in promoting financial inclusion for underprivileged communities. The objective of this study is to analyze the level of health and potential financial distress of Bank BTPN Syariah from 2021 to 2023 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method, in accordance with POJK No. 4/POJK.03/2016. The research employs a descriptive approach, combining qualitative and quantitative methods, and utilizes secondary data from financial reports and literature studies. The results show that the NPF ratio remains healthy, despite an increase in 2022–2023. The FDR is in the Fairly Healthy category, and GCG has been ranked 2 (Healthy) for three consecutive years. ROA performed very well until 2022 but declined in 2023, while ROE tended to decline (Less Healthy). BOPO increased in 2023, indicating efficiency pressures, while CAR remained high and stable. Overall, PT Bank BTPN Syariah Tbk is a healthy and resilient institution, with recommendations for enhancing credit risk management and cost efficiency to maintain long-term stability.
Anak Muda Pintar Literasi Keuangan, Masa Depan Gemilang Arief Rahman; Tina Lestari; Rifqi Amrulloh; Fredy Jayen; Aulia Helmina Putri; Ragiel Pangestu; Pelita Ramadhaniah
Abdimas Awang Long Vol. 7 No. 2 (2024): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

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Abstract

Financial literacy atau literasi keuangan adalah aspek yang terus digencarkan pemerintah agar masyarakat Indonesia mampu mempunyai pengetahuan finansial sesuai kebutuhan sehari-hari mereka. Pertama, konsep dasar literasi keuangan bukan hanya didasarkan pada tiga aspek literasi keuangan yaitu pengetahuan, keterampilan, dan keyakinan, melainkan meliputi pula aspek sikap dan perilaku. Kedua, dalam kenyataannya, literasi keuangan sangat berkaitan erat dengan inklusi keuangan sehingga perlu adanya keselarasan dan kesinambungan antara kegiatan literasi keuangan dan inklusi keuangan. Ketiga, pencapaian strategi literasi dan inklusi keuangan lebih efisien dilakukan secara bersama-sama sehingga tujuan pencapaian literasi keuangan untuk memperluas akses masyarakat ke sektor jasa keuangan dapat dilakukan dengan lebih optimal. Tujuan dari pelaksanaan kegiatan ini menambah ilmu pengetahuan khusunya meningkatkan pengetahuan tentang literasi keuangan, menjadikan inspirasi bagi generasi muda tentang pentingnya literasi keuangan dan merupakan implementasi dari Kerjasama prodi dengan Forum Wartawan Ekonomi (FWE) Kalsel. FWE Kalsel Goes to Campus 2023 Kolaborasi STIE Pancasetia, melaksanakan seminar “Anak Muda Pintar Literasi Keuangan, Masa Depan Gemilang!.” Seminar dengan peserta kegiatan sebanyak 100 orang mahasiswa yang juga diikuti oleh dosen , staf struktural STIE Pancasetia, dengan mitra FWE Kalsel seperti Otoritas Jasa Keuangan, Bank Indonesia, Bank Kalsel, dan Pertamina. Kegiatan sangat baik dan mendapatkan antusias yang sangat luar biasa dari seluruh peserta, kegiatan ini berlangsung dengan lancar sesuai dengan jadwal pelaksanaan serta susunan acara. Peserta menjadi lebih meningkatkan pengetahuan mengenai pengelolaan keuangan dan literasi keuangan, mengenal dan mencintai rupiah serta mengetahui produk-produk perbankan dan capaian perbankan dalam beberapa periode khusunya produk dan capaian Bank Kalsel. Pemberian langsung oleh pihak-pihak yang kompeten dibidangnya. Rekomendasi yang diberikan kiranya semakin banyak PKM yang dapat memberikan bukan hanya edukasi dengan sosialisasi, namun juga pelatihan dilakukan selain untuk membangun branding juga merupakan wujud pengabdian kepada masyarakat. Kegiatan-kegiatan seperti ini bisa lebih dibuat besar dengan melibatkan mahasiswa maupun alumni dari STIE Pancasetia.
The Influence of Influencers and Social Media as Promotional Media on the Interest in Visiting the Lok Baintan Floating Market Amelya, Putri Nor; Huda, Isra Ul; Lestari, Tina
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1775

Abstract

This study aims to determine the relationship and how much influence between Influencers and Social Media on Visiting Interest in the Lok Baintan Floating Market. The population in this study were Nusantara visitors in 2023 and a sample of 100 respondents. Data was collected using a questionnaire and analyzed by multiple linear regression using spss027 for window. The results showed that simultaneously the Influencer and Social Media variables had a significant effect on visiting interest in the Lok Baintan Floating Market. Partially, the Influencer variable has a significant effect on visiting interest in the Lok Baintan Floating Market while the Social Media variable has no significant effect on visiting interest in the Lok Baintan Floating Market. simultaneously the Influencer and Social Media variables affect the Interest in Visiting the Lok Baintan Floating Market. Influencer is an independent variable that has a dominant effect on Interest in Visiting the Lok Baintan Floating Market.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bidang Manufaktur Astuti; Lestari, Tina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2303

Abstract

The purpose of this study is to determine the effect of liquidity level and profitability on company value. The method used is multiple regression analysis to determine the effect of each independent variable, namely liquidity and profitability, on the value of the company. This study was analyzed using correlation techniques using the SPSS 26 application. The results showed that the liquidity variable did not have a significant effect because there was no significant relationship between liquidity and company value, and the most influential variable was profitability because it showed that there was a significant relationship between profitability and company value. To increase the value of the company, there needs to be continuous attention to profitability because of its significant influence on the value of the company. Further research can be carried out in other industrial sectors, and research samples and variables can be examined using different measurement approaches.
PENERAPAN AROMATERAPI LAVENDER DALAM MENURUNKAN TEKANAN DARAH PADA TN. A DENGAN HIPERTENSI DI RSD KRMT WONGSONEGORO KOTA SEMARANG Tina Lestari; Sonhaji
Jurnal Kesehatan Masyarakat Indonesia (JKMI) Vol. 1 No. 2 (2024): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jkmi.v1i2.840

Abstract

Lansia merupakan suatu keadaan yang terjadi di dalam kehidupan manusia. hipertensi adalah suatu kondisi dimana pembuluh darah memiliki tekanan darah tinggi (tekanan darah sistolik ≥140 mmHg atau tekanan darah diastolik ≥ 90 mmHg). Intervensi yang dapat diterapkan pada pasien hipertensi yakni pemberian aromaterapi lavender yang dapat digunakan dalam menurunkan tekanan darah. Aromaterapi lavender adalah suatu cara perawatan tubuh atau penyembuhan penyakit dengan menggunakan minyak esensial. Karya ilmiah ini bertujuan untuk mengetahui Penerapan Aromaterapi Lavender Dalam Menurunkan Tekanan Darah Pada Tn. A Dengan Hipertensi Di RSD KRMT Wongsonegoro Kota Semarang. Jenis penelitian ini adalah deskriptif analitik dalam bentuk literature review untuk mengeksplorasi masalah asuhan keperawatan pada pasien dengan hipertensi. Pendekatan yang digunakan adalah pendekatan asuhan keperawatan yang meliputi indentifikasi data hasil pengkajian, diagnosa keperawatan, perencanaa, pelaksanaan dan evaluasi yang dilaksanakan pada tanggal 12 – 14 April 2023. Hasil penelitian menunjukkan evaluasi menunjukkan adanya penurunan tingkat nyeri, tekanan darah, kecemasan dan gangguan pola tidur setelah diberikan aromaterapi lavender. Sebelum dilakukan relaksasi aromaterapi lavender tekanan darah pada lansia 170/90 mmHg, sedangkan setelah dilakukan relaksasi aromaterapi lavender tekanan darah pada lansia 135/75 mmHg. Evaluasi menunjukkan adanya penurunan tingkat nyeri, tekanan darah, kecemasan dan gangguan pola tidur setelah diberikan aromaterapi lavender. Diharapkan dapat menambah wawasan dan ilmu pengetahuan khususnya dibidang keperawatan gerontik dan diharapkan pihak Rumah Sakit dapat menindaklanjuti asuhan keperawatan yang diberikan dan diintegrasikan untuk dapat dijadikan discharge planning dalam menurunkan tekanan darah terhadap lansia.
Literasi Keuangan dan digitalisasi untuk Generasi Z “Tema Edukasi Publik Pasar Modal” Lestari, Tina; Amrulloh, Rifqi; Jayen, Fredy; Melania, Melania
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.5038

Abstract

Abstrak: Literasi keuangan merupakan keterampilan yang penting dalam rangka pemberdayaan masyarakat, kesejahteraan individu, perlindungan konsumen, dan peningkatan inklusi keuangan. Digitalisasi merupakan suatu proses pembelajaran dari manual atau analog menjadi teknologi modern atau online yang memberikan manfaat bagi pelaku pasar, dalam pasar modal yang merupakan tempat bertemunya perusahan (emiten) dan investor untuk mempergagangkan surat berharga. Investasi bukan lagi konsep baru dikalangan publik, mulai muncul kesadaran pentingnya investasi untuk perencanaan finansial masa depan. Generasi Z atau Gen Z disebut sebagai generasi yang lahir setelah generasi Y. Generasi Z disebut juga sebagai iGeneration atau generasi internet atau generasi net. Generasi Z yang diharapkan menjadi bonus demografi tenaga kerja beberapa tahun kedepan, sebaiknya dibekali dengan literasi keuangan agar mampu bertahan dan bersaing dengan lingkungannya. Pelaksanaan kegiatan tentang literasi keuangan dengan melakukan edukasi tentang pasar modal dan pengenalan IDX mobile, edukasi cara berinvestasi dengan mengenal saham. Prinsip dasar berinvestasi, proses pembelian sahan, perusahaan sekuritas dan aplikasi yang digunakan, perusahaan sekuritas. Promosi kampus serta mengenalkan Galery Investasi Bursa Efek Indonesia STIE Pancasetia dengan materi terkait dengan profile dan kegiatan-kegiatan yang telah dilakukan secara local, nasional dan internasional. Kegiatan sangat baik dan berjalan dengan lancar, peserta sangat antusias, berpartisipasi aktif serta luar biasa dalam memberikan pertanyaan. Narasumber memberikan materi dan tanggapan dengan sangat baik. Kegiatan ini mendukung LPPM dalam peningkatan pengabdian kepada masyarakat dan mendukung dalam program kolaborasi kampus dengan swasta dan para praktisi dibidang keuangan.
Pengaruh Digital Marketing, Kualitas Produk dan Harga Terhadap Minat Beli Pelanggan Pada Coffeshop di Kota Banjarbaru Yudi; Rifqi Amrulloh; Fredy Jayen; Tina Lestari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3917

Abstract

The purpose of this study is to ascertain how customers' interest in purchasing from coffee shops in Banjarbaru City is affected by digital marketing, product quality, and price. This study's population consists of all customers of Loka Coffe & Eatery, Terjibakkopi, and Kean Coffe, three coffee shops in the city of Banjarbaru that receive over 500 visitors per month. Purposive sampling was used to select 120 respondents for this study's sample. In this study, multiple linear regression analysis was used. Blended research information utilizing Microsoft Succeed and SPSS 28 programming. The autonomous factors in this study are Advanced Showcasing (X1), Item Quality (X2), and Value (X3). The variable that is bound in this study is Client Purchasing Interest (Y). Digital marketing, product quality, and price all have a simultaneous effect on customer buying interest, according to this study's findings. Computerized Showcasing factors, Item Quality and Cost likewise impact Client Purchasing Interest. The bound variable, Customer Buying Interest, was 61.1% influenced by the independent variables (Digital Marketing, Product Quality, and Price). Additionally, Customer Buying Interest is primarily influenced by the Digital Marketing variable.The purpose of this study is to ascertain how customers' interest in purchasing from coffee shops in Banjarbaru City is affected by digital marketing, product quality, and price. This study's population consists of all customers of Loka Coffe & Eatery, Terjibakkopi, and Kean Coffe, three coffee shops in the city of Banjarbaru that receive over 500 visitors per month. Purposive sampling was used to select 120 respondents for this study's sample. In this study, multiple linear regression analysis was used. Blended research information utilizing Microsoft Succeed and SPSS 28 programming. The autonomous factors in this study are Advanced Showcasing (X1), Item Quality (X2), and Value (X3). The variable that is bound in this study is Client Purchasing Interest (Y). Digital marketing, product quality, and price all have a simultaneous effect on customer buying interest, according to this study's findings. Computerized Showcasing factors, Item Quality and Cost likewise impact Client Purchasing Interest. The bound variable, Customer Buying Interest, was 61.1% influenced by the independent variables (Digital Marketing, Product Quality, and Price). Additionally, Customer Buying Interest is primarily influenced by the Digital Marketing variable.
Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Brand Sepatu Ortuseight Hari Arizky; Tina Lestari; Abdul Kadir
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.4335

Abstract

The purpose of this study is to ascertain the extent to which the Ortuseight Shoe Brand's purchasing decision is influenced by Product Quality, Price, and Promotion. This study's general population consists of 56 respondents from the Banjarmasin Futsal STIE Pancasetia UKM in 2021-2024. Reviews with different straight backslides utilizing spss 027 were utilized to accumulate information. The study reveals that the Ortuseight Shoe Brand Purchase Decision is significantly influenced by the Promotion variable, but not by the Price variable or the Product Quality variable. Product quality, price, and promotion all have a significant impact on the Ortuseight Shoe Brand's decision to buy. Additionally, the Ortuseight Shoe Brand Purchase Decision is significantly influenced by the Product Quality variable
SINERGI LITERASI KEUANGAN DAN KESEHATAN DALAM PEMBERDAYAAN PEREMPUAN UNTUK KESEJAHTERAAN KELUARGA Diany, Adista Anjar; Surya Ayu Pertiwi; Aulia Helmina Putri; Nico Kosasih; Rifqi Amrulloh; Tina Lestari; Ernawati
Jurnal Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Abdi Masyarakat November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i1.6870

Abstract

This community service program aims to strengthen the role of women in building a healthy and independent community by providing material on cancer prevention and family financial literacy. The target audience for this program is members of the PIKK (Persatuan Istri Karyawan Karyawati) PT. PLN Nusantara Power Pulang Pisau. The activities utilize digital technology integration through interactive webinars via Zoom using a Participatory Action Research (PAR) approach. Evaluation was conducted through several approaches, including: Pre-Test and Post-Test, Participant Satisfaction Questionnaire, In-Depth Interviews, and Focus Group Discussions (FGD). The education provided not only impacts individuals but is also expected to spread to families and surrounding communities, thereby forming a more resilient community capable of facing future health and economic challenges.  
Co-Authors Abdul Kadir Akbar, Ullyia Amelya, Putri Nor Amrulloh, Rifqi Ananda, Joe Arief Rahman Astuti Aulia Helmina Putri Bayu Adi Laksono Cahyani, Renita Diany, Adista Anjar Emini, Emini Eni Kusyati Ernawati Fadjeri, Indrayati Firda Nosita Hamdi Hamdi Hari Arizky Hayatie, Marliza Noor Huda, Isra Ul Imawati Yousida Jayen, Fredi Jayen, Fredy Jumriaty Jusman Junianto Karsudjono, Anthonius Khaerunnisa, Fathia Ikhlas Marliza Noor Hayatie Mei Nanda Maulida Melania, Melania Nico Kosasih Nursyifa, Dinar Pelita Ramadhaniah Ragiel Pangestu Rizal Ramadhan Sahyana, Anggi Fuja Sonhaji Suchida, Irma Sucidha, Irma Sunaryo, Dwi Surya Ayu Pertiwi Suzi Suzana Triana, Lindra Widiyaningsih Widiyaningsih Yanti, Nofarina Maulida Yousida, Imawati Yudi