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Pengaruh Kepemilikan Institusional, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance Pada Industri Barang Konsumsi Di BEI Periode 2017- 2023 Gula, Valeria Eldyn; Maria Grasella Tunya; Katharina Yuneti
Jurnal Projemen UNIPA Vol 12 No 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.986

Abstract

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.
INOVASI PENGOLAHAN PRODUK KELAPA “COCONUT CHIPS “ MENJADI CEMILAN KHAS BAGI IBU-IBU RUMAH TANGGA DALAM UPAYA PENINGKATAN KESEJAHTERAAN EKONOMI Tokan, Maria Goreti Mao; Tonce, Yosef; Gula, Valeria Eldyn; Goo, Maria Elsiana; Sady, Ignatius
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26439

Abstract

Tanaman kelapa merupakan salah satu komoditas yang memiliki nilai ekonomis tinggi apabila dikelola dengan baik .Desa Takaplager merupakan salah satu desa yang ada di kecamatan Nita, Kabupaten Sikka, sebagian besar penduduknya bermata pencaharian petani, Hasil pertanian utama di desa Takaplager yakni kelapa,kopi,coklat dll. Produksi kelapa mempunyai banyak manfaat dan nilai ekonomis, namun produk pengolahan kelapa belum banyak di manfaatkan. Melihat pada hal tersebut, maka perlu digali alternatif peluang kerja bagi masyarakat setempat, salah satunya kegiatan kewirausahaanBanyak jenis pengolahan kelapa yang bisa dilakukan dengan cara mudah dan hemat anggaran, salah satunya mengolah kelapa menjadi cemilan.Coconut chips hadir menjadi salah satu produk berwirausaha masyarakat dengan produk yang menarik di pasarkan. Pelatihan pembuatan coconut chips pada kegiatan pengabdian masyarakat di Desa Takaplager dianggap menjadi salah satu cara untuk mengedukasi dan menambah keterampilan masyarakat khususnya ibu rumah tangga untuk menciptakan pangan olahan yang bernilai ekonomis yang dapat meningkatkan pendapatan keluarga. Para ibu ibu rumah tangga dilatih dengan cara praktek langsung berwirausaha melalui produksi, pengemasan, pemasaran dan evaluasi bisnis produk olahan kelapa berupa Coconout Chips.
Implementasi Pendidikan Kewirausahaan dan Bimbingan Teknis Pada Pertumbuhan Kredit Usaha Produktif di KSP CU Bathera Sejahtera Maumere Jelita, Sofiana; Rangga, Yoseph Darius Purnama; Gula, Valeria Eldyn
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i1.1215

Abstract

The Merdeka Belajar Kampus Merdeka (MBKM) program through internship activities provides opportunities for students to be directly involved in the professional world and community service. This study aims to analyze the role of entrepreneurship education and productive business mentoring implemented by KSP CU Bathera Sejahtera Maumere in improving the business capacity of its members. The research employed a descriptive qualitative approach, with data collected through observation, interviews, and documentation during the internship program. The results indicate that entrepreneurship education and productive business mentoring make a positive contribution to enhancing entrepreneurial knowledge, financial management, and business sustainability among cooperative members. Therefore, structured and continuous mentoring programs need to be further developed to strengthen the economic independence of cooperative members.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Kedai Kopirates Di Kabupaten Sikka Witak, Barbara Karin; Rangga, Yoseph Darius Purnama; Gula, Valeria Eldyn; Pareira, Stefanus Genosius Selong
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1380

Abstract

This study aims to analyze the influence of product quality and price on customer satisfaction at Kopirates Coffee Shop in Sikka Regency. The research employed a quantitative approach using a survey method involving 100 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that both product quality and price have a positive and significant effect on customer satisfaction, both partially and simultaneously. The coefficient of determination (R²) of 0.700 shows that 70% of the variation in customer satisfaction can be explained by product quality and price, while the remaining 30% is influenced by other factors outside the research model. These findings emphasize the importance of maintaining high product quality and implementing appropriate pricing strategies to enhance customer satisfaction.
Pengaruh Digital Marketing Dan Kepercayaan Pelanggan Terhadap Kepuasan Pelanggan Pada Usaha Jastipyane.Mof Di Maumere Lengari, Mauresia Pihok Peni; Rangga, Yoseph Darius Purnama; Gula, Valeria Eldyn
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1381

Abstract

This study aims to determine and analyze the effect of digital marketing and customer trust on customer satisfaction at the Jastipyane.mof courier/jastip service business in Maumere. The background of this research is based on the rapid growth of the personal shopper (jastip) business, which increasingly relies on digital technology for marketing activities, and the critical importance of building customer trust in online transactions. The problems identified at Jastipyane.mof include sub-optimal digital marketing management, slow response to customer inquiries, and a satisfaction performance gap discovered during pre-survey. This study utilizes a quantitative approach with a survey method. The population consists of all 1,990 customers of Jastipyane.mof in Maumere. The sampling technique employed was purposive sampling, resulting in 95 respondents calculated via the Slovin formula. Data analysis techniques include descriptive statistics, validity and reliability testing, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination administered via SPSS. The results demonstrate that digital marketing has a positive and significant partial effect on customer satisfaction. Customer trust also exerts a positive and significant partial impact on customer satisfaction. Simultaneously, digital marketing and customer trust have a positive and significant combined effect on customer satisfaction at Jastipyane.mof in Maumere.
Pengaruh Citra Merek Dan Promosi Terhadap Keputusan Pembelian Sepeda Motor Yamaha Merek Mio M3 Pada PT Hasjat Abadi Outlet Maumere Todang, Kornelia Selvi; Rangga, Yoseph Darius Purnama; Gula, Valeria Eldyn
Jurnal Projemen UNIPA Vol 13 No 2 (2026): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v13i2.1382

Abstract

This study aims to determine the influence of brand image and promotion on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. This research employed a quantitative descriptive method with an associative approach. The population consisted of all Yamaha Mio M3 consumers at PT Hasjrat Abadi Outlet Maumere over the last three years, totaling 62 respondents. A saturated sampling technique was applied, in which all members of the population were used as the research sample. Data were collected through a literature review and questionnaires distributed using a Likert scale. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²) with the assistance of IBM SPSS Statistics software. The results indicate that brand image and promotion partially have a significant effect on purchasing decisions. Simultaneously, brand image and promotion also have a significant effect on the purchasing decisions of Yamaha Mio M3 motorcycles at PT Hasjrat Abadi Outlet Maumere. The coefficient of determination (R²) shows that brand image and promotion contribute 67.6% to purchasing decisions, while the remaining 32.4% is influenced by other factors not examined in this study. Therefore, brand image and promotion play an important role in improving consumers’ purchasing decisions for Yamaha Mio M3 motorcycles.