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All Journal Jurnal Matematika Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Agribusiness and Community Empowerment (JACE) Jurnal Ekonomi dan Bisnis Dharma Andalas Ilomata International Journal of Tax and Accounting Jurnal Biogenerasi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Agribisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach Management Science Research Journal Indonesian Journal of Chemical Studies (Indones. J. Chem. Stud.) Jurnal Riset Kebidanan Indonesia Edukasiana: Jurnal Inovasi Pendidikan Jurnal Pengabdian Masyarakat Bhinneka e-LinguaTera Jurnal Pengabdian Pada Masyarakat Review of Accounting and Taxation Riwayat: Educational Journal of History and Humanities Jurnal Pelayanan dan Pengabdian Kesehatan untuk Masyarakat Journal Research Midwifery Politeknik Tegal
Ismawati, Iis
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Characterization and Quality Improvement of Organic Compost Using Geothermal Brine from PT Pertamina Geothermal Energy Permana, Indra; Nirwanto, Yogi; Ismawati, Iis; Nuriansyah, Rifan; Rahmawati, Gina; Ardian Pratama, Nata; Fadhlurrahman A, Syafiq; Nur Fadila, Azzahra
Jurnal Biogenerasi Vol. 10 No. 4 (2025): Volume 10 nomor 4 tahun 2025 Terbit Oktober-Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/biogenerasi.v10i4.7388

Abstract

Compost is an organic amendment capable of improving soil physical, chemical, and biological properties, yet its relatively low nutrient content often requires high application rates. This research aimed to evaluate the effects of different compost formulations enriched with geothermal brine on macronutrient composition and to identify the best compost–brine formulation that meets the nutrient requirements set by the Indonesian Ministry of Agriculture Regulation No. 261/2016. The study employed seven compost formulations with three replications, each supplemented with 20% geothermal brine, arranged in a randomized block design. Observed parameters included compost temperature and weight during decomposition, as well as total N, total P₂O₅, total K₂O, and total CaO content. The geothermal brine used in this study contained high concentrations of essential minerals, particularly potassium and calcium, along with relevant micronutrients such as boron. Formulations containing higher proportions of sheep manure exhibited rapid temperature increases in the initial phase, followed by faster stabilization, whereas grass-dominant mixtures decomposed more slowly due to higher lignin content and elevated C/N ratios. Among all treatments, formulation G (15% sheep manure, 60% grass, 20% coffee husk, 2.5% dolomite, and 2.5% zeolite) produced the highest levels of macronutrients—N, P, K, and Ca—surpassing other formulations and aligning with compost quality standards. Overall, incorporation of geothermal brine effectively enhanced potassium and calcium levels across all compost mixtures
Board Gender Diversity and Corporate Tax Avoidance: Examining the Moderating Effect of CSR Latifahiansyah, Inas; Soerono, Ayu Noorida; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.540

Abstract

This study examines the effect of female board directors on corporate tax avoidance, with Corporate Social Responsibility (CSR) as a moderating variable. The study uses a quantitative method with secondary data from the annual reports of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 150 observations. The data are analyzed using multiple regression and moderated regression analysis (MRA). The results indicate that board gender diversity has a significant negative effect on corporate tax avoidance, suggesting that female directors restrain tax avoidance practices. However, CSR does not moderate this relationship. This research provides originality by integrating transformational leadership theory with agency theory to explain the direct role of female directors in a developing country context. The findings imply that policymakers and corporations can benefit from promoting gender diversity on boards as a mechanism to enhance tax compliance, while also recognizing that CSR disclosure alone may not be sufficient to influence the ethical decision-making dynamics related to taxation.
Peningkatan Kapabilitas Peserta Didik Vokasi Melalui Teaching factory: Inisiasi Inkubator Bisnis Produk Unggulan Siswa SMK Ismawati, Iis; Mardaweni, Riri; Albany, Sophia Fadhila; Irmawanti, Irmawanti; Aryanti, Lisa Ayu; Debora, Fransisca; Ramadhanti, Lifia Citra; Kusumastuti, Diah
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20995

Abstract

Background: Teaching factory (TeFa) di SMK MedikaCom Bandung telah berhasil mengembangkan berbagai produk unggulan, namun menghadapi kendala serius dalam aspek pemasaran dan standardisasi produk yang menghambat potensi komersialisasi. Keterbatasan ini meliputi belum adanya Standar Operasional Prosedur (SOP) produksi, lemahnya identitas merek, dan minimnya pemanfaatan pemasaran digital. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapabilitas siswa melalui serangkaian pelatihan yang komprehensif guna menginisiasi pembentukan inkubator bisnis. Metode: Metode pelaksanaan yang digunakan meliputi pendekatan partisipatif melalui sosialisasi, pelatihan, dan pendampingan intensif yang mencakup empat pilar utama: (1) penyusunan SOP dan alur proses produksi; (2) desain kemasan dan branding menggunakan Canva; (3) pembuatan konten promosi; serta (4) pengelolaan platform penjualan di marketplace. Hasil: Hasil kegiatan ini berhasil menghasilkan purwarupa desain produk, draf SOP, serta akun penjualan yang siap diaktifkan. Selain itu, kegiatan ini secara keseluruhan, 80% peserta sangat setuju dan 33,33% setuju, bahwa pelatihan ini memberikan manfaat besar bagi mereka dalam pengembangan kegiatan TeFa selanjutnya. Kesimpulan: Kegiatan ini berhasil menjawab persoalan prioritas yang dihadapi sekolah. Sebagai tindak lanjut, terbentuk inisiasi unit inkubator bisnis yang dikelola siswa untuk memastikan keberlanjutan program secara mandiri.
THE ANALYSIS OF EXTRAVERT TYPES IN THE BOOKISH LIFE OF NINA HILL: A Novel By Abbi Waxman Ismawati, Iis; Adrallisman, Adrallisman
e-LinguaTera Vol. 2 No. 2 (2022): e-LinguaTera, Universitas Buddhi Dharma
Publisher : Fakultas Sosial dan Humaniora - Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.221 KB) | DOI: 10.31253/lt.v2i2.1816

Abstract

Abstract This thesis analyzes Extravert personality types in the novel ‘The Bookish Life Of Nina Hill’. The goals of this research is to find out what type of extravert personality that can be seen in the novel ‘The Bookish Life Of Nina Hill’ which is related to the personality approach using Carl Jung's personality theory. This research focuses on Nina Hill's personality. The reason is because Nina Hill's personality is a nerd girl who wants to change her life to become more open to the world. The method that is used for this thesis is a qualitative method by collecting data through library books and online data. The results show that extravert personality types found in the novel are divided into four types namely Thinking, Feeling, Sensing, and Intuiting. The first is Extravert Thinking. It is a personality that She thinks logically so that She is understanding and explaining things with logical rules. Second is Extravert Feeling. It is a personality that shows She responds to something emotionally. She is rejecting opinions that do not suit her emotionally. Third is Extravert Sensing. It is a personality who seeks pleasure by enjoying her activities in her weekly activities. Furthermore, Extravert Intuiting. It is a personality that She has creativity and takes advantage of the opportunity by making new ideas and taking advantage of opportunities to increase her knowledge.
Pengaruh Harga, E-WOM Melalui Mediasi Citra Merek Terhadap Keputusan Pembelian Kopi Motor Keliling Ismawati, Iis; Nofianti, Sri; Raflis, Hidayat; Hendriani, Riva; Hanum, Latifa
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 28 No 1 (2026): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v28i1.2419

Abstract

This study aims to examine the influence of price and electronic word-of-mouth (E-WOM) on the purchase decisions for mobile coffee bike products, with brand image as a mediating variable. The research was conducted in two locations: Payakumbuh City and the Fifty Cities Regency. The sampling technique employed was accidental sampling, with data collected from 174 respondents using questionnaires. The analysis was performed using the Partial Least Squares (PLS) method with the SmartPLS 3.0 application. The results indicate that the constructed model is valid, reliable, and has good predictive power. Product price, E-WOM management, and brand image in the mobile coffee bike business each have a significant positive direct effect on purchase decisions. The indirect relationship was only significant for the variables of price and brand image, while it was not significant for the E-WOM variable. This suggests that the brand image variable operates through different mediation mechanisms in influencing purchase decisions. The implications of this research are that mobile coffee bike entrepreneurs should focus on implementing strategic pricing relevant to their value proposition, accompanied by active E-WOM management and consistent brand building to optimally enhance consumer purchase decisions. Furthermore, to remain competitive, businesses need to optimize the use of social media in communicating with consumers to increase buyer interest, particularly among the younger generation, which tends to have a high dependency on smartphone usage Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh harga dan E-WOM terhadap Keputusan pembelian kopi motor keliling melalui mediasi variabel citra merek. Penelitian dilakukan di dua lokasi yaitu Kota Payakumbuh dan Kabupaten Lima Puluh Kota. Teknik pengambilan sampel menggunakan accidental sampling. Jumlah sampel adalah 174 responden dengan teknikpengumpulan data menggunakan kuesioner. Partial Least Square (PLS) dengan alat bantu aplikasi SmartPLS 3.0 merupakan teknik yang dipilih dalam penelitian ini. Hasil penelitian menunjukkan bahwa model yang dibangun valid, reliabel dan memiliki kekuatan prediksi yang baik. Harga produk, pengelolaan E-WOM, citra merek pada usaha kopi motor keliling secara langsung berpengaruh positif signifikan terhadap keputusan pembelian. Hubungan tidak langsung hanya signifikan pada variabel harga dan citra merek, sementara untuk variabel E-WOM tidak signifikan, menunjukkan bahwa variabel citra merek memiliki mekanisme mediasi yang berbeda dalam mempengaruhi Keputusan pembelian. Implikasi dari penelitian ini adalah bagi pelaku usaha kopi motor keliling perlu focus pada penetapan harga strategis yang relevan dengan value proporsition yang diiringi dengan manajemen E-WOM yang aktif dan membangun citra merek yang konsisten agar dapat memberikan hasil optimal dalam meningkatkan Keputusan pembelian konsumen. Selanjutnya agar mampu bersaing, pelaku usaha perlu melakukan optimalisasi penggunaan media social dalam berkomunikasi dengan konsumen untuk meningkatkan minat pembeli terutama generasi muda yang cenderung memiliki ketergantungan yang tinggi pada penggunaan smartphone.
Co-Authors Adrallisman, Adrallisman Agustin, Evi Avicenna Ahmad Sukandar Albany, Sophia Fadhila Ani Andriyani Annisa, Amartya Nadhia Ardian Pratama, Nata Ardini Saptaningsih Raksanagara, Ardini Saptaningsih Aryani, Wiwik Dyah Aryanti, Lisa Ayu Deden Saprudin Diah Kusumastuti, Diah Erwin Erwin Fadhlurrahman A, Syafiq Firman Fuad Wirakusumah Fransisca Debora Hadijah, Ifah Hanifa, Imam Abu Hasanudin, Agus Ismaya Hendriani, Riva Hikmah, Anisa Nurul Imam Abu Hanifah Indra Permana, Indra Iqbal Maulana Irfan Dwi Nurcahya Irmawanti, Irmawanti Latifa Hanum Latifahiansyah, Inas Lifaldi, Bahri Lusepi Mahmudah, Rif’atul Maptuha, Mamat Mardaweni, Riri Maulani, Alfi Mayuni, Ani Mazda Eko Sri Tjahjono, Mazda Eko Sri Megawati*, Farah Tri Mulyanah Nani Rohaeni, Nani Nay Lufar Nihlatunnisa, Nihlatunnisa Nirwanto, Yogi Nofianti, Sri Nur Fadila, Azzahra Nurhayati Soleha Nuriansyah, Rifan Nursetiana, Nursetiana Raflis, Hidayat Rahma, Naya Aqnia Rahmawati, Gina Ramadhanti, Lifia Citra Rudi Zulfikar Salim Salim, Salim Sillia, Nova Siska Fitrianti Soerono, Ayu Noorida Suherman, Usep Syarif Abdullah Wiyono, Slamet Wulandari, Diah Ayu Putri