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STRATEGI PENGELOLAAN BISNIS, PROFIL PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF UNTUK PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI Jefri, Ulfi; Amyati, Amyati; Sari, Devi Novita
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.233

Abstract

The purpose of this study is to examine the impact of business strategy, corporate characteristics, and corporate governance on effective tax rates. The sample used in this study is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The method used is an associative quantitative method with a quantitative approach. The study population consisted of 75 companies, with a sample of 14 companies selected using purposive sampling techniques. This study uses multiple linear regression analysis, and the results show that the research variables Return on Asset (ROA), Leverage, and Company Size based on the results of the SPSS test partially have a significant influence on the dependent variable (effective tax rate) in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period. Meanwhile, the variables of business strategy, institutional ownership, and managerial ownership are based on the results of the SPSS test that partially have no influence on the effective tax rate on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2021 period.  The results of the Fcalculate test (simultaneous) for business strategy variables, return on assets, leverage, company size, institutional ownership and managerial ownership using SPSS version 26 show that Fcalculate > Ftable is 3.311 > 2.25, with a significant value of 0.007 < 0.05 means that business strategy, return on assets, leverage, company size, institutional  ownership and managerial ownership have a significant effect on the effective tax rate in  manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jefri, Ulfi; Anggraeni, Anggi Nur; Amyati, Amyati
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.273

Abstract

The purpose of this study is to look at the effect of financial performance on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The method used in this study is Associative with a quantitative approach. The research data used is secondary data obtained from the Company's financial statements that are the object of the research. The sampling technique uses the purposive sampling method. With a research population of 47 manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2018-2022 period and a sample of 9 companies with a research period of 5 years was obtained. With an analysis technique using  SPSS Software Version 23. The results of the study show that the financial performance that is proximated using the Current Ratio, Debt to Equity Ratio partially has a negative and significant effect on Stock Returns, and the Return on Asset variable  has a positive and significant effect on Stock Returns. Meanwhile, simultaneously and simultaneously that the Current Ratio, Debt to equity ratio and Return on Asset have a significant effect on the Return on Shares in manufacturing companies
PENGELOLAAN SAMPAH BERBASIS MASYARAKAT UNTUK MENDUKUNG PARIWISATA SEHAT DI KOTA YOGYAKARTA Amyati, Amyati; Warniningsih; Sri Sularsih Endartiwi; Kyswantoro, Yunita Firdha
Jurnal Jarlit Vol. 19 No. 1 (2023): Peningkatan Ekonomi Kreatif Berbasis Pariwisata Budaya untuk Keberdayaan Masya
Publisher : Badan Perencanaan Pembangunan Daerah Kota Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70154/jid.v19i1.61

Abstract

Latar Belakang: Sampah dapat menimbulkan gangguan sosial ekonomi dan gangguan kesehatan selain menimbulkan pencemaran. Menurut Dinas Lingkungan Hidup (DLH) Kota Yogyakarta, satu orang penduduk kota Yogyakarta bisa menghasilkan 0,7kg per hari. Sampah yang diangkut ke Tempat Pembuangan Akhir (TPA) berada di kisaran 270ton sehari. Masyarakat belum melakukan pengelolaan maupun pengolahan sampah secara mandiri. Selama ini warga di Tinalan Prenggan Kotagede Yogyakarta belum melakukan pengelolaan sampah tetapi membuang langsung sampah ke TPS Lapangan Karang Kotagede dan sangat mengganggu pengunjung Lapangan Karang Kotagede yang menjadi salah satu icon pariwisata di Kotagede. Tujuan: melakukan pengelolaan sampah berbasis masyarakat untuk meningkatkan pariwisata sehat di Kota Yogyakarta. Metode: desain penelitian adalah survei. Populasi adalah kepala keluarga di Tinalan, RW03, RW04, dan Prenggan RW05 Prenggan Kotagede Yogyakarta. Jumlah sampel dari penelitian ini adalah 60 KK di Tinalan, RW03, RW04, dan Prenggan RW05 Prenggan Kotagede Yogyakarta. Metode pengambilan data dengan cheklis dan kuesioner. Analisis data mengunakan Uji T- Test. Hasil: jumlah timbulan sampah organik total per 8 hari di RW03 sejumlah 348,374kg, RW04 sejumlah 368,850kg, dan RW05 sejumlah 315,930kg. Jumlah timbulan sampah per orang per hari yaitu RW03 sebanyak 0,484kg, RW04 sebanyak 0,659kg, dan RW05 sebanyak 0,627kg. Neraca sampah organik total yaitu 129,171kg/hari dari seluruh RW, sehingga jumlah total kompos pada penelitian ini adalah 117,752 kg/hari, dengan residu total yang akan dibuang ke TPS 3R sebesar 11,389kg/hari. Berdasarkan hasil uji laboratorium untuk seluruh RW didapatkan hasil parameter Nitrogen, Phosphor, dan Kalium sudah memenuhi syarat menurut SNI 19-7030-2004. Kesimpulan: Pupuk kompos yang dihasilkan sudah memenuhi syarat SNI. Pengelolaan sampah tersebut berbasis masyarakat yang artinya masyarakat penghasil sampah diharapkan berperan serta mengelola sampah yang dihasilkan.
Pemanfaatan Kawasan Rumah Pangan Lestari (KRPL) dengan Pendekatan Agronursing dalam Mengatasi Stunting di Wilayah Pesisir Gunung Kidul Yogyakarta Suryati, Suryati; Anggoro, Sarni; Amyati, Amyati; A'yun, Lailiyah Qurrotul
Jurnal Peduli Masyarakat Vol 5 No 4 (2023): Jurnal Peduli Masyarakat: Desember 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v5i4.2324

Abstract

Stunting adalah kondisi gagal tumbuh anak balita yang diakibatkan kekurangan gizi kronis sehingga anak terlalu pendek untuk usianya. Kabupaten Gunungkidul merupakan kabupaten tertinggi dengan balita stunting. Girisekar adalah salah satu desa yang berada di Gunungkidul yang memiliki program Kawasan Rumah Pangan Lestari (KRPL) yang belum berjalan secara optimal. Dengan pendekatan agronursing, KRPL seharusnya dapat dimanfaatkan dengan baik yaitu dengan melibatkan kawasan sekitar, baik itu pekarangan warga maupun hasil laut dari kawasan pesisir pantai, namun hal ini belum dapat tercapai. Tujuan dari Pengabdian Kepada Masyarakat ini adalah melakukan pemberdayaan masyarakat dalam menurunkan angka kejadian stunting melalui program pelatihan tentang pembuatan PMT, dengan melibatkan program KRPL di Desa Girisekar dengan harapan dapat menambah nilai gizi balita dengan memanfaatkan hasil bumi di sekitar rumah. Bentuk kegiatan yang dilakukan diantaranya adalah 1) Pengoptimalan KRPL, 2) Pelatihan pembuatan PMT hasil dari pengoptimalan KRPL, 3) Pengadaan PMT bergizi di posyandu, dan 4) Penggunaan alat tikar stunting. Kegiatan Pengoptimalan KRPL diikuti oleh warga yang terlibat dalam Kelompok Wanita Tani (KWT) sejumlah 20 ibu, sedangkan untuk pelatihan pengelolaan hasil budidaya tanaman kelor dan ikan sejumlah 46 peserta ibu balita. Dari kegiatan PKM ini didapatkan hasil bahwa adanya perubahan pemahaman dan pengetahuan peserta tentang cara pencegahan stunting.
Pemberdayaan Masyarakat melalui Lorong Sayur untuk Meningkatkan Gizi Keluarga Endartiwi, Sri Sularsih; Amyati, Amyati; Warniningsih, Warniningsih; Khasanah, Lulu Uswatun; Lestari, Hani Ismi Pratama
Jurnal Peduli Masyarakat Vol 5 No 4 (2023): Jurnal Peduli Masyarakat: Desember 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v5i4.2387

Abstract

Minat masyarakat perkotaan masih rendah untuk menanam sayuran di lahan sempit. Masyarakat perlu digerakkan dan dilakukan pemberdayaan agar mempunyai minat untuk menanam sayuran meskipun lahannya sempit karena di daerah perkotaan dan dipilih metode penanaman sayuran di lorong sayur. Pemberdayaan masyarakat ini bertujuan untuk memanfaatkan pekarangan di lahan sempit untuk gerakan menanam sayur sehingga masyarakat dan lahan yang ada menjadi lebih produktif. Dengan adanya penanaman sayuran ini dapat digunakan untuk memenuhi kebutuhan pangan keluarga. Setiap orang membutuhkan konsumsi pangan termasuk sayuran yang bergizi sebagai sumber vitamin dan mineral. Dengan adanya pemberdayaan masyarakat ini juga dapat memberikan edukasi kepada anak–anak sejak dini untuk gemar menanam dan makan sayur dan juga menambah penghasilan keluarga. Kegiatan ini diharapkan dapat menambah peningkatan ekonomi pada keluarga maupun kelompok tani di daerah perkotaan apabila panennya bisa maksimal. Pengabdian kepada masyarakat ini dilakukan kepada kelompok tani RW 03 Winong Kelurahan Prenggan Kotagede berjumlah 17 orang. Kegiatan dilakukan dengan penanaman tanaman sayuran di lorong sayur dan pelatihan pengolahan sayuran menjadi makanan bergizi. Evaluasi dilakukan dengan praktek yang dilakukan oleh peserta pelatihan. Hasil dari tanaman sayuran di lorong sayur juga diolah menjadi makanan yang bergizi dan lebih menarik seperti cake, cookies, rempeyek bayam dan lain-lain. Masyarakat sangat antusias mengikuti kegiatan pemberdayaan masyarakat ini dan akan melakukan kegiatan yang berkelanjutan.
Pengaruh Faktor Determinan terhadap Keberhasilan Implementasi Program Kampung Keluarga Berencana di Kabupaten Banyumas Amyati, Amyati; Kurniasih, Denok; Tobirin, Tobirin
Public Policy and Management Inquiry Vol 7 No 2 (2023): November 2023
Publisher : Public Administration, Faculty of Politics and Social Science, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.ppmi.2023.7.2.9410

Abstract

Permasalahan dalam implementasi program Kampung keluarga berencana hingga saat ini masih banyak mengalami kendala, sehingga realisasi program KB bagi masyarakat masih rendah. Penelitian ini bertujuan untuk menganalisis dan menguji faktor komunikasi, sumber daya, disposisi, struktur birokrasi terhadap tingkat keberhasilan implementasi program Kampung KB. Penelitian dilaksanakan di Kabupaten Banyumas, menerapkan metode penelitian kuantitatif. Pengumpulan data dilakukan melalui kuesioner, observasi dan dokumentasi. Analisis data menggunakan metode analisis deskriptif dan analisis regresi. Hasil penelitian menggambarkan keberhasilan implementasi program Kampung KB mengalami peningkatan, meliputi pencapaian program Tribina 67% dan tingkat kesadaran masyarakat dalam program Kampung KB 71,1% sehingga mampu mendorong pertumbuhan pencapaian keikutsertaan Program KB, peningkatan keharmonisan rumah tangga dan keikutsertaan masyarakat dalam penggunaan produk KB. komunikasi, disposisi dan struktur birokrasi memiliki pengaruh secara signifikan terhadap keberhasilan implementasi program Kampung KB. Sumber daya memiliki pengaruh yang lemah terhadap keberhasilan implementasi program Kampung KB yang disebabkan perencanaan kegiatan dan anggaran, sarana dan prasarana kurang sesuai dengan kebutuhan alokasi di lapangan. Namun pelaksanaan program tetap didukung terpenuhinya kebutuhan SDM pelaksana teknis sebagai tenaga lini lapangan dengan sebagian besar IMP atau kader memiliki masa kerja lebih dari lima tahun sehingga sudah memiliki ketrampian dan pengalaman dalam program Kampung KB. Sebagai kesimpulan peningkatan keberhasilan program Kampung KB ditentukan oleh faktor komunikasi yang jelas dan berkelanjutan, disposisi para implementator khususnya IPM sebagai tenaga lini lapangan, dan struktur birokasi perangkat daerah dan BKKBN. Sumber daya masih menjadi faktor penghambat program disebabkan sistem perencanaan kegiatan dan anggaran yang bersifat topdown yang berdampak pada ketidak sesuaian rencana kegiatan dan alokasi anggaran dengan kebutuhan prioritas kelompok sasaran. Kata Kunci: Disposisi, Implementasi, Komunikasi, Program Kampung KB, Struktur Birokrasi, Sumber Daya
DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Amyati, Amyati; Nopiandri, Nopiandri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.279

Abstract

In 2020 the growth of the Chemical, Pharmaceutical and Traditional Medicine Industry group reached 9.39%, which was not only an increase but also the highest growth in the industrial group among other industrial groups. has caused the pharmaceutical industry to be included in a strategic industry which resulted in the price of pharmaceutical stocks increasing during the Covid-19 pandemic. The purpose of this study was to determine the effect of BVPS, TATO, FZ, EPS, and PER on stock prices in pharmaceutical sub-sector companies 2017-2021. The method used in this research is quantitative. The results showed that partially BVPS and TATO variables had an effect on stock prices, while FZ, EPS, and PER had no effect on stock prices. Simultaneously BVPS, TATO, FZ, EPS, and PER affect stock prices
TRANSFORMASI MANUFAKTUR DI ERA INDUSTRI 4.0: PERAN TEKNOLOGI CERDAS, EKONOMI SIRKULAR, DAN PENGEMBANGAN SDM DALAM MENINGKATKAN KINERJA DAN KEBERLANJUTAN Sumarsih, Rani Sri; Permatasari, Diah; Amyati, Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.185

Abstract

This study presents a systematic literature review (SLR) to explore the role of Industry 4.0 technologies, circular economy practices, and human resource development (HRD) in enhancing performance and sustainability within the manufacturing sector. Using SLR methodology, 29 articles from accredited international journals published between 2018 and 2024 were curated and thematically analyzed based on stringent inclusion and exclusion criteria. The selected articles were organized into three main themes: Industry 4.0 Technologies, Circular Economy in Manufacturing, and HR Development and Employee Empowerment. Key findings indicate that the adoption of smart technologies, such as the Internet of Things (IoT) and artificial intelligence (AI), significantly enhances operational efficiency and competitiveness in manufacturing. Additionally, circular economy practices support sustainability through resource optimization and waste reduction. HR development plays a crucial role in facilitating technological adaptation, although challenges such as infrastructure limitations and technology-related anxiety remain significant barriers. This review concludes that collaboration among governments, companies, and educational institutions is essential to overcome these implementation challenges. Practical implications and recommendations for further research are provided to support more inclusive and sustainable adoption of Industry 4.0
TRANSFORMASI PROFESI AKUNTANSI DI ERA KECERDASAN BUATAN: PELUANG, TANTANGAN, DAN KETERAMPILAN BARU YANG DIBUTUHKAN Amyati, Amyati; Sari, Diah Permata; Sumarsih, Rani Sri
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.187

Abstract

The advancement of technology, particularly Artificial Intelligence (AI), big data, and automation, has significantly transformed the accounting profession. This article examines the impact and challenges faced by the accounting profession in the digital era, as well as the new skills required for accountants to remain relevant. Through a literature review approach, this study finds that technology has replaced many routine tasks traditionally performed by accountants, such as transaction recording and financial reporting, thereby enabling higher efficiency. However, these advancements also raise concerns about the diminishing role of accountants in their conventional functions. The primary findings indicate that the main challenges in technology adaptation within the accounting profession include resistance to change, limited technical skills, and unequal access to infrastructure across organizations. Additionally, this article highlights the importance of new skills, such as data analysis, basic programming knowledge, and creative problem-solving abilities for addressing complex issues. Effective communication skills are also increasingly crucial for bridging technical data with business strategy needs. This article concludes that accountants need to develop technology-based competencies and strategic capabilities to support their roles in corporate decision-making. Therefore, organizational support in the form of training and technological education is essential to ensure that the accounting profession continues to grow and remain relevant in the era of artificial intelligence
SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELAWAN PAJAK SEBABAGAI VARIABEL MODERATING Prihatini, Marcelina; Kusumawati, Nugrahini; Amyati, Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.190

Abstract

Taxpayers are compliant with taxation if they know and carry out their obligations. The lower taxpayer compliance, the lower tax revenues will be. Taxpayer awareness of paying and reporting their taxes correctly and clearly, supported by an e-filing system, is an important factor in realizing the tax revenue target. The research aims to determine the effect of the e-filing system and taxpayer awareness on taxpayer compliance, and tax volunteers moderate the influence of the e-filing system and taxpayer awareness on taxpayer compliance. The method used is quantitative with primary data as a questionnaire with 100 taxpayer respondents in Serang City. Analysis uses the Structural Equation Modeling method with the help of SmartPLS 3.2.9 software The research results show that the e-filing system obtained a P-Value of 0.000<0.05, taxpayer awareness 0.031<0.05, tax volunteers did not moderate the influence of the e-filing system 0.691>0.05, and tax volunteers did not moderate the influence of taxpayer awareness 0.147>0.05. The conclusion of this research is that the E-Filing system and taxpayer awareness have a significant effect on taxpayer compliance, but tax volunteers do not moderate the influence of the e-filing system and tax volunteers do not moderate the influence of taxpayer awareness on taxpayer compliance