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All Journal Revitalisasi : Jurnal Ilmu Manajemen Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Economy, Accounting and Management Science (JEAMS) Jurnal Riset Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital International Journal of Economics, Business and Innovation Research
Rike Selviasari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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PENGARUH MOTIVASI, KEDISIPLINAN DAN GAYA KEPIMPINAN, TERHADAP KINERJA TENAGA PENDIDIK DI SMPN 1 NGUNUT KABUPATEN TULUNGAGUNG Rike Selviasari
REVITALISASI : Jurnal Ilmu Manajemen Vol 5 No 2 (2016): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.2 KB)

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gaya kepemimpinan, motivasi dan disiplin kerja terhadap kinerja Tenaga Pendidik SMPN 1 Negeri Ngunut Kabupaten Tulungagung.Pengumpulan data dilakukan melalui penyebaran kuesioner dan dilaksanakan pada 112 Tenaga Pendidik SMPN 1 Negeri Ngunut KabupatenTulungagung. Analisis data pada penelitian ini menggunakan bantuan SPSS versi 17.Teknik sampling yang dipakai adalah metode sensus dan teknik pengujian data yang digunakan dalam penelitian ini meliputi uji validitas dengan analisis faktor, ujireliabilitas dengan Alph Cronbach.Uji asumsi klasik dan analisis regresi liner berganda, untuk menguji dan membuktikan hipotesis penelitian.Hasil analisis menunjukkan bahwa gaya kepemimpinan berpengaruh positif terhadap kinerja karyawan. Motivasi berpengaruh positif terhadap kinerja karyawan dan disiplin kerja berpengaruh positif terhadap kinerja tenaga pendidik.
Pengaruh Likuiditas Dan Inventory Intensity Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Pemoderasi Pada Perusahaan Lq45 Miladiah Kusumaningarti; Rike Selviasari; Fitria Nur Wahyuningsih
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.839

Abstract

The purpose of this study was to determine the effect of liquidity (X1) and inventory intensity (X2) on tax aggressiveness (Y) with earnings management (Z) as a moderating variable in LQ45 companies for the 2019-2021 period. The population in this study is the financial statements of LQ45 companies for the 2019-2021 period. 2019 – 2021. The population of this study were 45 companies and 28 companies were selected as sample criteria in purposive sampling. The analysis technique used in this study is multiple analysis techniques and moderated regression analysis which is tested with the classical assumption test. The results of this study indicate that liquidity and inventory intensity have no effect on tax aggressiveness. In addition, the results of research on moderating variables with earnings management weaken the effect of liquidity on tax aggressiveness and the effect of inventory intensity weakens tax aggressiveness
Pengaruh Financial Distress, Komite Audit dan Ukuran Perusahaan Terhadap Tax Avoidance : (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2022) Ganda Setyo Prayogo; Ahmad Yani; Rike Selviasari
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2232

Abstract

Recently, the Indonesian government has continuously made improvements to the tax system in an effort to maximize revenue from the tax sector. Taxes are a burden for businesses because they limit their ability to generate profits. The aim of this research is to determine the effect of financial distress, audit committee and company size on tax avoidance. This research is associative research, namely research that aims to determine the relationship or influence between two or more variables. The location of this research was carried out in the Sharia Investment Gallery of the Indonesian Stock Exchange at Kadiri Islamic University. The sampling technique in this research used a nonprobability sampling technique with a purposive sampling method which resulted in 39 samples. Researchers in analyzing the data used the SPSS for Windows tool using multiple linear regression analysis methods, classical assumption testing and hypothesis testing. The results of this research show that financial distress (X1) has a significant effect on tax avoidance (Y), the audit committee (X2) has no significant effect on tax avoidance (Y), company size (X3) has a significant effect on tax avoidance (Y), financial distress (X1), audit committee (X2) and company size (X3) have a significant effect on tax avoidance (Y).
The Effect Of Digital Marketing And Product Variety On Purchasing Decisions Mediated By Brand Image In Bakso President Rike Selviasari; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 4 (2023): November : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i4.1396

Abstract

This study aims to investigate the effect of digital marketing (X1) and product variety (X2) on purchasing decisions (Y) with brand image (Z) as a mediator in the context of Micro, Small and Medium Enterprises (MSMEs) in Malang City, namely Bakso President. The population of this study were Instagram and Tiktok followers and the sample of this study were 327 respondents. This research technique uses proportional random sampling. This research analysis uses SEM-PLS. The results of this study highlight the importance of a thoughtful digital marketing strategy and high-quality product variety in building a strong brand image. The findings also underline that a positive brand image has a positive impact on consumer purchasing decisions at Bakso President. The practical implication is that MSMEs can utilize brand image as a strategic asset to improve their competitiveness and business growth.
Analisis Perbandingan Potensi Financial Distress Dengan Metode Altman Z-Score Dan Springate Pada PT. Kediri Tani Sejahtera Sebelum Dan Saat Pandemi Covid-19 Violy Amanda Salsabilla; Marhaendra Kusuma; Rike Selviasari
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.487

Abstract

This research aims to analyze the application of the Altman Z-Score method and the Springate method to predict financial distress at PT Kediri Tani Sejahtera and aims to analyze the comparison of financial distress from the Altman Z-Score and Springate methods before and during the Covid-19 pandemic for the 2018-2022 period. The type of this research is quantitative descriptive research, using the Altman Z-Score and Springate methods. The results of the research show that the Springate model is a reliable model for anticipating possible financial difficulties in businesses based on the two models that have been studied, while the Altman Z-Score model shows that corporations are in a gray state or experienced some minor financial difficulties during 2018-2022.
Pengaruh Atribusi Laba, Atribusi Ekuitas, Ukuran Perusahaan, dan Arus Kas Operasi terhadap Kualitas Laba: Studi Kasus di Perusahaan Sub Sektor Plastik dan Kemasan yang Terdaftar di BEI Periode Tahun 2020-2022 Ivana Wilda Afosma; Marhaendra Kusuma; Rike Selviasari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.400

Abstract

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.
ANALISIS PENGARUH TOTAL QUALITY MANAGEMENT (TQM) DAN KEPUASAN PELANGGAN TERHADAP KINERJA MANAJERIAL PADA CV SURABAYA CELL KEDIRI Mamta Iqlima; Agus Athori; Rike Selviasari
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i8.7287

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Quality Management (TQM) dan kepuasan pelanggan terhadap kinerja manajerial pada CV Surabaya Cell Kediri. Populasi dalam penelitian ini mencakup pelanggan dan karyawan CV Surabaya Cell Kediri, dengan batasan data yang digunakan hanya pada tahun 2021. Metode analisis data yang digunakan adalah regresi berganda, yang diolah menggunakan software SPSS 26.0. Hasil penelitian menunjukkan bahwa kedua variabel bebas, yaitu TQM dan kepuasan pelanggan, secara parsial berpengaruh positif dan signifikan terhadap kinerja manajerial. Nilai signifikansi pengaruhTQM adalah 0,031, sedangkan kepuasan pelanggan adalah 0,036. Secara simultan, TQM dan kepuasan pelanggan berkontribusi sebesar 95,7% terhadap kinerja manajerial CV Surabaya Cell Kediri. Berdasarkan temuan ini, perusahaan diharapkan untuk terus meningkatkan penerapan TQM kepada karyawan serta menjaga kepuasan pelanggan, karena keduanya memiliki dampak signifikan terhadap kinerja manajerial. Langkah ini diperlukan sebagai upaya untuk menjaga keberlanjutan dan daya saing perusahaan di masa depan.
The Influence of Brand Satisfaction, Customer Engagement, Innovativeness, Social Media Marketing to Purchase Intention through Brand Loyalty in Kampung Keren Kediri City: - Diana Ambarwati; Rike Selviasari; Dewi Wungkus; Anisak Salsabila
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

The recent surge in tourist visits in 2024 to Kediri City, marked by 31.37% increase over last year, indicates heightened activity among domestic and international travelers. This growth is attributed to innovative services, enhancing visitor satisfaction through unique experiences. Additionally, effective social media marketing strategies contribute to increased visitor awareness and interest by providing relevant and engaging information. This study aims to assess the Kampung Keren program based on brand loyalty, purchase intention, customer engagement, service innovativeness, and the role of social media marketing in promoting these aspects. The study involves 42 respondent utilizing Instagram for their tourism promotions. Purposive sampling was employed, and data collection occurred via questionnaires distributed during September and October 2024. The data was analyzed using SmartPLS, combining both primary and secondary sources. The results of this research indicate that there is a positive and significant direct relationship between innovativeness on customer engagement, brand loyalty on purchase intention. There is negative and significant direct relationship between customer engagement on brand loyalty. Insignificant direct relationship between customer engagement on brand satisfaction, brand satisfaction, innovativeness and social media marketing on brand loyalty, social media marketing on purchase intention. There is a negative and significant indirect relationship between customer engagement on brand loyalty mediated by brand satisfaction. There is an insignificant indirect relationship between innovativeness on brand satisfaction mediated by customer engagement, customer engagement and innovativeness on brand loyalty mediated by brand satisfaction and customer engagement, brand satisfaction, innovativeness and social media marketing on purchase intention mediated by brand loyalty.
The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright Adinda Dwi Cahyakusuma; Ahmad Yani; Rike Selviasari; Muhammad Alfa Niam
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.40

Abstract

Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a comparative non-statistical qualitative research that aims to compare income tax calculations. Data in this study was obtained through interviews and documentation. The results showed that there was a tax incentive in 2020 that eased the company in paying income tax in the April-December 2020 tax period. This tax incentive is issued by the government based on PMK No. 44/PMK.03/2020 where companies with revenues less than or equal to IDR 4.8 billion in income tax will be borne by the government as long as this regulation is enforced. PT Yureka Edukasi Cipta received an incentive of Rp2,503,800 and only paid PPH of Rp900,940 to the government. So that in 2020 the company received a net profit after tax of IDR 139,410,860. In 2020 the company received incentives, while in 2021 it did not get incentives because it had almost two times of revenue
THE EFFECT OF MANAGERIAL OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE Antonia Pramudita; Puji Rahayu; Rike Selviasari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3994

Abstract

Main Purpose - This study aims to analyze the effect of managerial ownership and corporate social responsibility (CSR) on tax avoidance practices in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Method - This research employs a quantitative approach using multiple linear regression analysis to examine the relationships between the variables. Secondary data were obtained from annual reports and sustainability reports published by the selected food and beverage companies during the observation period. Main Findings - The results of this research reveal a complex interaction between non-financial factors—such as sustainability and CSR reporting and financial components like firm performance, in the context of tax avoidance practices. Theory and Practical Implications - The results indicate a significant and complex relationship between managerial ownership, CSR, and tax avoidance. Managerial ownership may lead to either aggressive tax avoidance or prudent fiscal behavior, depending on managerial incentives and long-term orientation. Meanwhile, CSR serves a dual role as both a tool of legitimacy and a compliance signal, which can either reinforce or reduce a firm's tendency toward tax avoidance. Novelty - This study fills a gap in the literature by simultaneously examining the effect of managerial ownership and CSR on tax avoidance in the context of developing countries, particularly the food and beverage sector in Indonesia, which has not been widely explored previously.
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Ahmad Yani Anisak Salsabila Antonia Pramudita Dewi Wungkus Diana Ambarwati Fitria Nur Wahyuningsih Ganda Setyo Prayogo Ivana Wilda Afosma Kusuma, Marhaendra Ludi Wishnu Wardana Mamta Iqlima Miladiah Kusumaningarti Muhammad Alfa Niam Puji Rahayu Sudarmiatin Violy Amanda Salsabilla