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Determinants of Things Affecting Tax Avoidance Behavior Case Study of Manufacturing Companies For 2016-2020 Asyari; Awaloedin, Dipa Teruna; Achyarsyah, Padri; Dewi, Dyah Handayani
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.341

Companies use various ways to reduce their tax burden, this is a business choice that is made when there is a decrease in income, an increase in operational costs, and unstable economic conditions. This research aims to empirically test things that influence tax avoidance behaviour with the variables profitability, leverage, sales growth, and fixed intensity using a study of manufacturing sector companies in 2016-2020. Analysis of financial report data with a sample of 26 companies. The sampling method was purposive sampling with the help of SPSS 25 multiple linear regression analysis software. The research results show that profitability has a significant positive effect on tax avoidance. leverage and sales growth do not affect tax avoidance, while fixed asset intensity has a negative effect on tax avoidance.

Penyuluhan Tentang Pengelolaan Bisnis Pada UMKM di Desa Kalikidang, Kecamatan Sokaraja, Kabupaten Banyumas, Jawa Tengah Setyawati, Irma; Dewi, Dyah Handayani; Amalia, Bela; Sekarani, Shalsyadila Safira; Azizah, Fadilla Nur; Dharmawan, Rifky; Ramadhan, Abdul Fathir; Rinaldi , Dwiningtyas
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 7 No. 1 (2024): January 2024
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/chy72p92

The purpose of community service activities in Kalikidang Village is to provide counseling to MSMEs about business management so that MSMEs are able to become pillars of the Indonesian economy, contribute to the GRDP of Banyumas Regency and are able to absorb labor. This community service activity uses counseling methods to present material from resource persons to the audience, in addition, the practice of creating branding and marketplaces to increase online sales and marketing is carried out. The service activity is said to be successful, because it can increase knowledge and understanding of branding and marketplace around 80% of MSME actors in Kalikidang Village. The MSME actors of Kalikidang Village were very enthusiastic in listening to the explanations from the resource persons, and gave a positive response to student assistance. Thus, MSME players have a strong desire to create branding with the aim of increasing sales through online marketing. To increase the knowledge and understanding of MSME actors about branding and marketplaces, the Village Head and his staff should need to increase soft skills activities to increase the understanding and skills of MSME actors in managing their business will later help MSMEs in entering the world of competition, both nationally and globally

State-Owned Enterprises (SOES): The Ability And The Feasibility During The Industrial Revolution 4.0. Zahari, Muhammad; Harmadi, Ashur; Mustika, Mustika; Manullang, Sardjana Orba; Dewi, Dyah Handayani
Jurnal Manajemen Industri dan Logistik Vol 7, No 2 (2023): page 205 - 353
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i2.1044

The goal of this study was to identify the key elements that would help design procedures for improving corporate images in urban company. The studies were quantitative and used observation, questioning, and interviews as three key sources of data. With a path coefficient of 0.94, the results show that the Customer Satisfaction variable and the Corporate Image variable are positively correlated. Corporate Image increases by 0.94 units or has an impact of 0.94 units on the increase in Corporate Image if Customer Satisfaction increases. The overall impact of service quality on client satisfaction at PDAM Tirta Indragiri is 67.86 percent. Product quality, such as water clarity, colour, and odour, is the customer satisfaction dimension with the lowest value, in line with the distribution performance issue. Therefore, to improve water quality and distribution, quality control management must be planned, implemented, and carried out systematically and continuously.

Analisis Pariwisata Berkelanjutan di Destinasi Wisata Alam Kebun Raya Bogor dalam Mendukung Pelestarian Lingkungan Ulfi Maranisya; Dewi, Dyah Handayani; Putri, Shifa Ananda
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 6 (2023): SABAJAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Berkelanjutan merupakan program global yang memberikan perhatian intensif terhadap pembangunan jangka panjang pada seluruh sektor di dunia. Pariwisata merupakan salah satu sektor yang mendukung dan berpartisipasi terhadap konsep pembangunan berkelanjutan. Pariwisata berkelanjutan merupakan konsep pariwisata yang seluruh aktifitasnya harus memperhatikan prinsip-prinsip berkelanjutan. Kebun Raya memiliki peran yang sangat signifikan terhadap perubahan dunia, terutama terkait dengan isu keberlanjutan dunia dan pelestarian lingkungan. Pelatihan terkait pariwisata di Kebun Raya Bogor ini bertujuan untuk menganalisa dan memberikan perhatian terhadap dampak ekonomi yang bersifat dinamis tanpa harus mengabaikan dampak sosial dan ekologis yang sudah ada. Pada penelitian ini, penting melihat elaborasi dan eksistensi dari ketiga aspek tersebut di Kebun Raya Bogor.

Pembangunan Karakter Tangguh Bagi Para Pemuda Karang Taruna Desa Kunir Purworejo Karyatun, Subur; Muhani, Muhani; Aisyah, Haydee Noor; Sabillah, Hanum San; Kusumaningrum, Anisa Putri; Dewi, Dyah Handayani
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1453

Many Karang Taruna youth in Kunir Purworedjo village are of productive age but do not continue their education or work (have not yet found work or opened up employment opportunities such as entrepreneurship). Of course, this will be a problem for the country if there is a lot of unemployment. The productive age who should have high productivity are just unemployed. Therefore, this service seeks to inspire these young people to be motivated to open a business or look for work. Even if you haven't found a job, you are motivated to carry out productive activities and can start a business. So, we need personal provisions that are tough, motivated, active and don't give up easily. This service takes the theme of character development, which is aimed at forming strong characters for the youth of Karang Taruna, to be able to see the value of the positive side of the world, by continuing to strive to be productive. During the activity, the youth of Kunir Purworejo village showed enthusiasm. The seminar, which was held as a provision and training to become strong individuals, resulted in increased enthusiasm, knowledge and confidence for the youth of Karang Taruna. They are increasingly aware of their contribution and role for themselves, their families, the surrounding environment and also the nation. These results were obtained from interviews before and after the training.

State-Owned Enterprises (SOES): The Ability And The Feasibility During The Industrial Revolution 4.0. Zahari, Muhammad; Harmadi, Ashur; Mustika, Mustika; Manullang, Sardjana Orba; Dewi, Dyah Handayani
Jurnal Manajemen Industri dan Logistik Vol. 7 No. 2 (2023): November 2023
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i2.1044

The goal of this study was to identify the key elements that would help design procedures for improving corporate images in urban company. The studies were quantitative and used observation, questioning, and interviews as three key sources of data. With a path coefficient of 0.94, the results show that the Customer Satisfaction variable and the Corporate Image variable are positively correlated. Corporate Image increases by 0.94 units or has an impact of 0.94 units on the increase in Corporate Image if Customer Satisfaction increases. The overall impact of service quality on client satisfaction at PDAM Tirta Indragiri is 67.86 percent. Product quality, such as water clarity, colour, and odour, is the customer satisfaction dimension with the lowest value, in line with the distribution performance issue. Therefore, to improve water quality and distribution, quality control management must be planned, implemented, and carried out systematically and continuously.

MENTAL HEALTH SUPPORT STRATEGIES IN THE WORKPLACE: ASSESSING THEIR IMPACT ON EMPLOYEE WELL- BEING AND PRODUCTIVITY Dewi, Dyah Handayani
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 11 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/3g648x07

This research examines the influence of mental health support strategies on employee productivity in various industrial sectors. The main aim of this research is to explore various mental health programs, such as psychological counseling, stress management training, and work-life balance policies, and their impact on increasing productivity. The method used was a systematic review of 50 studies published between 2014-2024. Research results show that implementing mental health programs can increase employee productivity by 15-25%, with proactive strategies proving to be more effective than reactive strategies. The implications of this research show the importance of integrating mental health programs in organizational policies to improve employee well-being and business performance.

The Role of Leadership in Forming Effective Organizational Behavior in Kemberin Dewi, Dyah Handayani; Nugraha, Rizki Nurul; Dafrosa, Dafrosa
West Science Social and Humanities Studies Vol. 2 No. 02 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i02.634

Leadership not only focuses on directing people to achieve desired results, but also involves understanding work motivation, establishing a positive organizational culture, and improving the performance of organizational members. Effective leadership can improve the motivation and performance of organizational members while establishing a positive work culture. Conversely, leadership that lacks support can lead to a lack of morale and ineffective organizational behavior. The implications are critical to the success and continuity of an organization. The case study method was used in this research to investigate in depth how specific leadership styles influence work culture, motivation, collaboration and performance at Kemberin . This approach provides a comprehensive framework for analyzing and interpreting the data obtained. The purpose of this research is to understand how leadership impacts work culture, motivation, collaboration and performance at Kemberin. It is expected that the results of the study can provide a deep understanding of the importance of the role of leadership in shaping effective patterns of behavior in the organizational environment. The strategic implications of the research findings are expected to help improve organizational performance and efficiency in the Ministry of Industry as well as make a positive contribution to the understanding of leadership concepts globally.

LITERATURE REVIEW: ANALISIS DAMPAK GOOD CORPORATE GOVERNANCE (GCG) SERTA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DI INDONESIA Dewi, Dyah Handayani
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10966

Dalam melihat kinerja perusahaan, baik pihak internal maupun eksternal dapat melihat seberapa baik perusahaan telah mencapai tujuannya. Tanggung jawab sosial perusahaan (CSR) dan tata kelola perusahaan yang baik (GCG) tidak dapat dipisahkan dari kesuksesan bisnis ini. Mempelajari dampak GCG dan CSR pada perusahaan Indonesia adalah tujuan dari penelitian ini. Studi ini menggunakan penelitian kualitatif dengan metode tinjauan pustaka atau tinjauan literatur. Peneliti menemukan 12 artikel jurnal peer-review dalam kurun waktu 3 tahun (2019-2021) yang sesuai dengan topik penelitian dan kemudian dijelaskan secara deskriptif analitis secara komprehensif. Penelitian menunjukkan bahwa GCG dan CSR memiliki dampak yang signifikan terhadap nilai kinerja bisnis di 90% dari semua studi ilmiah. Ketika digunakan sebagai proksi untuk variabel lain atau sebagai variabel dependen, temuan peneliti menunjukkan bahwa GCG dan CSR dapat meningkatkan kinerja Perusahaan. Kata kunci: Good Corporate Governance, Corporate Social Responsibility, Nilai Perusahaan, Indonesia

ANALISIS KEPUASAN BELANJA DAN PERILAKU KONSUMTIF KONSUMEN INDONESIA DI WOODBURY COMMON PREMIUM OUTLETS NEW YORK, USA Dewi, Dyah Handayani
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11472

Kepuasan belanja konsumen adalah suatu kondisi dimana kebutuhan, keinginan dan harapan konsumen terhadap sebuah produk dan jasa, sesuai atau terpenuhi dengan penampilan dari produk dan jasa. Sedangkan Perilaku konsumtif adalah perilaku atau gaya hidup individu yang senang membelanjakan uangnya tanpa pertimbangan yang matang. Kedua hal tersebut yang menjadi dasar penelitian dengan metode kualitatif (deskriptif). Masyarakat atau konsumen Indonesia di luar negeri juga tidak bisa terhindar dari kedua hal tersebut. Hal ini bisa dibuktikan pada Woodbury Common Premium Outlets, New York USA masyarakat Indonesia yang berada disana memiliki perilaku konsumtif yang sering dilakukan oleh kaum yang dipengaruhi oleh budaya digital dan maraknya penggunaan internet. Peran budaya yang cukup penting dalam kehidupan menjadi latar belakang terjadinya budaya konsumtif tersebut. Kata Kunci: Kepuasan belanja, Perilaku konsumtif, Budaya Luar Negeri

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