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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Projemen UNIPA Pusat Publikasi Ilmu Manajemen
Gula, Valeria Eldyn
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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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.
Pengaruh Daya Tarik Wisata Dan Sarana Wisata Terhadap Kepuasan Wisatawan Sebagai Pusat Cerminan Khas Budaya Desa Lewomada Lewar, Tresina Inviolata; Da Silva, Yustina Olivia; Gula, Valeria Eldyn
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 4 No. 3 (2026): Juli: Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Univ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v4i3.1525

Abstract

The results of the study indicate that: (1) tourist attractions have a positive and significant effect on tourist satisfaction with a t-value of 2.407 and a significance value of 0.033 < 0.05; (2) tourism facilities have a positive and significant effect on tourist satisfaction with a t-value of 6.860 and a significance value of 0.000 < 0.05; and (3) simultaneously, tourist attractions and tourism facilities have a positive and significant effect on tourist satisfaction with an F-value of 27.314 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) of 0.360 indicates that tourist attractions and tourism facilities explain 36% of the variation in tourist satisfaction, while the remaining 64% is influenced by other factors outside the scope of this study. The regression equation obtained is Y = 9.296 + 0.227X₁ + 0.433X₂. The findings reveal that tourism facilities have a more dominant influence on tourist satisfaction than tourist attractions in Lewomada Village.
Co-Authors da Silva, Yustina Olivia Goo, Maria Elsiana Jaeng, Theresa Yuliana Katharina Yuneti Lewar, Tresina Inviolata Maria Grasella Tunya Sady, Ignatius Tokan, Maria Goreti Mao Tonce, Yosef Tunya, Maria Grasella