Garuda - Garba Rujukan Digital

Pemanfaatan media sosial bagi pengembangan umkm di desa kedungrejo, kecamatan jabon, sidoarjo Istanti, Enny; Sanusi, Ruchan
Jurnal Komunikasi Profesional Vol 4 No 2 (2020)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Social media is a tool or means that can be accessed by everyone without limitation of time and distance as long as there is an internet network. The existence of social media that has wide, easy, and fast access is used by MSME small entrepreneurs to be more courageous in promoting their products as an effective and efficient marketing medium. The rapid development of MSMEs has made the use of social media even higher. The existence of MSMEs is expected to be able to expand employment opportunities, accelerate the process of economic equality, increase community income, and promote national stability. The use of social media is expected to be able to increase the marketing reach of MSME businesses. With the Thematic Real Work Lecture program, it is hoped that outreach and training activities on the development of MSME marketing in Kedungrejo Village through social media can provide an understanding of the importance of social media in developing business while keeping up with the times and can be used as much as possible.Â Keywords:Â UMKM; Social media; Extension; Training.

IMPACTS OF PRICE, PROMOTION AND GO FOOD CONSUMER SATISFACTION IN FACULTY OF ECONOMIC AND BUSINESS STUDENTS OF BHAYANGKARA UNIVERSITY SURABAYA istanti, enny; sanusi, ruchan; GS, Achmad Daeng
Ekspektra : Jurnal Bisnis dan Manajemen Vol 4 No 2 (2020)
Publisher : Universitas Dr. Soetomo

In the current globalization era, global marketing is marketing that accepts complex (geocentric) world market similarities through the integration of domestic, foreign and international marketing activities that can create synergies while maintaining organizational strategic objectives and competitive advantage as the power of global marketing efforts. The existence of increasingly sophisticated information, transportation and communication technology is very supportive of the existence of global markets and closer distances and accelerating long periods of time. The target population in the study were students of the Faculty of Economics and Business, University of Bhayangkara Surabaya who had made purchases with a minimum of 2 times gofood. in this case the number of students of the Faculty of Economics and Business of the University of Bhayangkara Surabaya who had made purchases with a minimum of 2x gofood was 1083. So with the Slovin sample formula as many as 100 respondents. The variables in this study consisted of independent variables namely price, promotion, and discount, while the dependent variable was customer satisfaction. To find out the outcome simultaneously and partially used multiple linear regression analysis. The conclusion of this research is that there is a simultaneous and partial influence of prices, promotions and discounts on gofood consumer satisfaction among students of the Faculty of Economics and Business, Bhayangkara University, Surabaya. The dominant variable influencing consumer satisfaction is promotion.

IMPACTS OF PRICE, PROMOTION AND GO FOOD CONSUMER SATISFACTION IN FACULTY OF ECONOMIC AND BUSINESS STUDENTS OF BHAYANGKARA UNIVERSITY SURABAYA istanti, enny; sanusi, ruchan; GS, Achmad Daeng
Ekspektra : Jurnal Bisnis dan Manajemen Vol 4 No 2 (2020)
Publisher : Universitas Dr. Soetomo

In the current globalization era, global marketing is marketing that accepts complex (geocentric) world market similarities through the integration of domestic, foreign and international marketing activities that can create synergies while maintaining organizational strategic objectives and competitive advantage as the power of global marketing efforts. The existence of increasingly sophisticated information, transportation and communication technology is very supportive of the existence of global markets and closer distances and accelerating long periods of time. The target population in the study were students of the Faculty of Economics and Business, University of Bhayangkara Surabaya who had made purchases with a minimum of 2 times gofood. in this case the number of students of the Faculty of Economics and Business of the University of Bhayangkara Surabaya who had made purchases with a minimum of 2x gofood was 1083. So with the Slovin sample formula as many as 100 respondents. The variables in this study consisted of independent variables namely price, promotion, and discount, while the dependent variable was customer satisfaction. To find out the outcome simultaneously and partially used multiple linear regression analysis. The conclusion of this research is that there is a simultaneous and partial influence of prices, promotions and discounts on gofood consumer satisfaction among students of the Faculty of Economics and Business, Bhayangkara University, Surabaya. The dominant variable influencing consumer satisfaction is promotion.

Pemanfaatan media sosial bagi pengembangan umkm di desa kedungrejo, kecamatan jabon, sidoarjo Istanti, Enny; Sanusi, Ruchan
Jurnal Komunikasi Profesional Vol. 4 No. 2 (2020)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Social media is a tool or means that can be accessed by everyone without limitation of time and distance as long as there is an internet network. The existence of social media that has wide, easy, and fast access is used by MSME small entrepreneurs to be more courageous in promoting their products as an effective and efficient marketing medium. The rapid development of MSMEs has made the use of social media even higher. The existence of MSMEs is expected to be able to expand employment opportunities, accelerate the process of economic equality, increase community income, and promote national stability. The use of social media is expected to be able to increase the marketing reach of MSME businesses. With the Thematic Real Work Lecture program, it is hoped that outreach and training activities on the development of MSME marketing in Kedungrejo Village through social media can provide an understanding of the importance of social media in developing business while keeping up with the times and can be used as much as possible.Â Keywords:Â UMKM; Social media; Extension; Training.

Pengaruh DER, ROA, TATO Terhadap Harga Saham Bank Umum Yang Terdaftar Di BEI Sanusi, Ruchan; Balafif, Muhammad; Shanti, Laily Kartika Arya
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.627

This research aims to determine the influence of debt-equity ratio, Return on Assets, and Total Asset Turnover on stock prices simultaneously, partially, and dominantly in Commercial Banks listed on the Indonesian Stock Exchange for the 2020-2022. The type of research is quantitative. The sampling technique was carried out using purposive sampling. The samples taken were 45 banks. The data collection technique is looking at the annual financial report via the official IDX website. The data analysis technique is multiple linear regression analysis and simultaneous, partial, and dominant tests. This research shows that Debt to Equity Ratio, Return on Assets, and Total Asset Turnover significantly affect stock prices. Partially, the Debt-to-equity ratio has a negative and insignificant effect on stock prices, return on assets has a positive and significant effect, and total asset turnover has a positive and significant effect on stock prices. Dominantly is Return on Assets. This result is strengthened by the coefficient of determination value of 58.4%.

Transformative Justice Through Social Engineering: Analyzing the Role of Legislation in Supporting the Rehabilitation of Drug Addicts to Become Productive Members of Society Widoyoko, Wredha Danang; Ngaisah, Siti; Haryono, Haryono; Rahmawati, Diah Ayu; Sanusi, Ruchan
West Science Interdisciplinary Studies Vol. 2 No. 12 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i12.1555

The research investigates law's role in promoting transformative justice through social engineering, focusing on rehabilitation and reintegration processes of drug addicts into society. This study applies a normative-juridical approach to evaluate Indonesia's legal frameworks for their effectiveness in handling addiction as a public health issue. Comparative analyses with international models, such as the decriminalization in Portugal and harm reduction policies in the Netherlands, show what a change of heart in legal philosophy might achieve. The findings put forward the majors lacuna in the present legislation: undue punitive, lack of supportive infrastructure, and stigma among society. Recommendations offered by the study go on to include legislative reform for rehabilitation, supportive infrastructure development, public-private partnership for effective reintegration. This paper advocates for a compassionate justice system that embeds transformative justice principles into legal frameworks, promoting societal productivity and inclusivity.

Evaluating the Role of BRICS in Shaping Global Economic Governance: A Comparative Analysis of Policy Approaches and Outcomes Haryono, Haryono; Utari, Woro; Rahmawati, Diah Ayu; Endarto, Budi; Sanusi, Ruchan
The Es Economics and Entrepreneurship Vol. 3 No. 02 (2024): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v3i02.400

This study evaluates the role of BRICS (Brazil, Russia, India, China, and South Africa) in shaping global economic governance through a normative analysis of policy approaches and outcomes. By examining the collective strategies and individual priorities of BRICS nations, the research highlights their contributions to global economic equity, inclusivity, and sustainability. Key initiatives, such as the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), are analyzed to assess their practical impact and alignment with normative principles. While BRICS has made significant strides in promoting reforms and fostering multilateral cooperation, internal tensions and geopolitical challenges have limited its ability to present a cohesive front. This study concludes that BRICS has substantial potential to redefine global governance, provided it strengthens internal unity and enhances its normative vision for a more inclusive international system.

Legal Framework and Taxation Challenges on Digital Services in Indonesia: A Normative Legal Analysis Rahmawati, Diah Ayu; Haryono, Haryono; Endarto, Budi; Sanusi, Ruchan; Prayogi, Yoga Adi
The Easta Journal Law and Human Rights Vol. 3 No. 03 (2025): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v3i03.649

The rapid expansion of digital services in Indonesia has introduced significant challenges to its legal and taxation frameworks. This study employs a normative legal analysis to explore gaps and inefficiencies in Indonesia's existing regulations, with a focus on the taxation of digital services. While initiatives such as VAT on digital goods and services (PMK 48/2020) have broadened the tax base, enforcement and compliance challenges persist, particularly for non-resident providers. Comparative analysis with global frameworks, such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the EU’s Digital Services Tax (DST), highlights potential pathways for reform tailored to Indonesia’s context. The study concludes with recommendations for harmonized legal frameworks, strengthened enforcement mechanisms, and policies balancing innovation with fair taxation. These reforms are essential for Indonesia to achieve a sustainable and equitable digital economy.

E-Commerce, Accounting Information Systems, Financial Inclusion, and Financial Performance of SHOPEE UMKM in Surabaya Maylisa, Azizah Firdausy; Muhdor, Ali; Rahman, Arief; Sanusi, Ruchan; Fauziah, Dien Ajeng
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.999

The expansion of small and medium-sized enterprises (SMEs) has played a crucial role in driving Indonesia's economic development, including the financial performance of the SMEs themselves, particularly those in Surabaya that utilize e-commerce/online retail platforms like Shopee. The objective of this research is to examine the effects of e-commerce, Systems for managing information in the field of accounting, and the integration of financial services, both partially and simultaneously, regarding the economic outcomes of small and medium-sized enterprises utilizing the Shopee platform in Surabaya. The results from the partial test indicate that e-commerce significantly enhances financial performance, as evidenced by a significance value of 0.003. The variable of the accounting information system also exerts a notable positive influence on financial performance, with a significance value of 0.021. Financial inclusion demonstrates a profound effect on financial performance, with a p-value of 0.000, indicating high statistical significance. These results highlight the significant impact of the three variables in enhancing the financial outcomes of SMEs on Shopee in Surabaya, and the consequences of this can serve as a foundation for crafting policies that foster the growth of SMEs in the digital age.

Digitalisasi Perpajakan, Kinerja UMKM, dan Kepatuhan Wajib Pajak UMKM Prayogi, Yoga Adi; Sanusi, Ruchan; Fauziah, Dien Ajeng
Indonesian Journal of Management Science Vol. 4 No. 1: Juni 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i1.616

Penelitian ini menganalisis pengaruh digitalisasi perpajakan terhadap kinerja UMKM dan kepatuhan wajib pajak UMKM. Digitalisasi perpajakan merupakan salah satu bentuk transformasi pemanfaatan teknologi, yang sebelumnya lebih banyak dilakukan secara manual. Digitalisasi perpajakan saat ini masih terus berkembang. Meski demikian, keberadaannya diharapkan mampu menciptakan efektivitas dan efisiensi di dalam mendukung kinerja UMKM, sekaligus memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak UMKM. Penelitian ini menggunakan teknik convenience sampling, dan memperoleh 50 sampel responden UMKM di Surabaya. Adapun kriteria responden adalah wajib pajak UMKM di Surabaya yang telah beroperasi minimal satu tahun, dan memiliki akses ke sistem digital perpajakan. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis regresi berganda tersebut, diperoleh Kesimpulan bahwa: (1) digitalisasi perpajakan berpengaruh terhadap kinerja UMKM, (2) digitalisasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. Hasil ini mengindikasikan pentingnya peran digitalisasi perpajakan, khususnya di kalangan para pelaku usaha, dalam mendukung kinerja UMKM dan kepatuhan wajib pajak UMKM.

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