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All Journal Phi : Jurnal Pendidikan Fisika dan Terapan International Journal of Humanity Studies (IJHS) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI Jurnal JOEPALLT (Journal of English Pedagogy, Linguistics, Literature, and Teaching) Jurnal Manajerial Management Studies and Entrepreneurship Journal (MSEJ) AKSELERASI: Jurnal Ilmiah Nasional Indonesian Journal of Islamic Economics and Business DedikasiMU: Journal of Community Service Dynamic Management Journal JURNAL BARUNA HORIZON Jurnal Riset dan Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal Compound : Improving the Quality of English Education Jurnal Mahasiswa Manajemen Journal of Halal Science and Research Jurnal Pengabdian Manajemen Jurnal Kesehatan Kartika Jurnal Bisnis dan Kewirausahaan Jurnal Sistem Informasi dan Manajemen Yurijaya : Jurnal Ilmiah Hukum JER Jurnal Ekonomi, Bisnis dan Manajemen As-Salam: Journal Islamic Social Sciences And Humanities KINERJA : Jurnal Ekonomi dan Bisnis
Suaibatul Aslamiyah
Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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THE INFLUENCE OF TATO, DAR, CR ON ROA IN FOOD AND BEVERAGE COMPANIES Widjayanti, Indriyani; Aslamiyah, Suaibatul
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10308

Abstract

This research aims to determine the effect of Total Assets Turnover, Debt to Asset Ratio, Current Ratio to Return On Asset. By using the food and beverage companies as population, and technically the  sample in this study used purposive sampling, namely 13 companies. The sources used in this study were obtained on the BEI website. The results showed that Total Assets Turnover (TATO) had a negative and insignificant effect on Return On Assets (ROA), Debt ro Asset Ratio (DAR) had a negative and significant effect on Return On Asset (ROA), and Current Ratio (CR) had a positive and significant effect on Return On Asset (ROA)
Development model of halal concept integration based on sustainable village tourism Aslamiyah, Suaibatul; Aulia Rahmi, Vembri
Journal of Halal Science and Research Vol. 6 No. 1 (2025): February
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jhsr.v6i1.11309

Abstract

Village tourism with halal tourism development is a tourism asset based on rural potential that can be empowered and developed as a tourism product to attract tourist visits and impact equitable development at the village level and the community's economy. This study aims to produce a halal tourism concept as an innovation in developing tourism activities in the Lontar Sewu tourist village to realize people's welfare during the Industrial Revolution. The method is qualitative and interpretative, and it is located in Hendrosari Village, Gresik Regency. Through content analysis, content, and strategic matrix instrument, it was found that the concept of a halal tourism model based on sustainable village tourism in Lontar Sewu Tourism, Hendrosari Village, Gresik Regency is based on the principle of maqashid sharia. Examining all the results of the matrix above, it can be found that the aspects of Hifz al-Din, Hifz al-Nafs, and Hifz al-Aql are the most important in the integration of the halal concept because they have the highest and most implementation value.   Keywords: Halal tourism, Maqashid sharia, Sustainable development, Strategy.
Private Higher Education Quality Development Strategy in Improving Competitiveness Aslamiyah, Suaibatul
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5227

Abstract

Higher education is an integral part of the national education system that plays a vital role in educating the nation and encouraging the advancement of science and technology. In carrying out its role, higher education continues to prioritize humanistic values and the sustainable empowerment of Indonesian society. Higher education also serves to increase the nation's competitiveness in facing global challenges in various fields. The effective implementation of quality assurance will have a positive impact, both directly and indirectly, on the higher education institution. One of the private universities in Gresik that has consistently improved its quality and competitiveness is Muhammadiyah University of Gresik. This research uses a qualitative case study approach. The results show that the consistent alignment of internal (SPMI) and external (SPME) quality has made a real contribution to the university and its study programs. This is evidenced by external recognition from the university in the form of achieving the number 1 ranking for the best university in Gresik and several study programs being accredited as "Excellent" in 2025. 
Analisis Hukum Pelaporan Pajak Restoran Secara Online Melalui Alat Tapping Box Aslamiyah, Suaibatul; Istijab, Istijab; Budiarti, Dwi
Yurijaya : Jurnal Ilmiah Hukum Vol. 7 No. 2 (2025): Agustus
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/yurijaya.v7i2.166

Abstract

Pajak, terutama pajak restoran, memiliki dampak  yang substansial terhadap pendapatan daerah karena kontribusinya terhadap Pendapatan Asli Daerah (PAD). Anda harus membayar pajak jika Anda seorang operator layanan restoran, karena Anda pada dasarnya adalah pemilik restoran. Bagaimana sistem Tapping-Box mempengaruhi pajak restoran adalah subjek dari studi ini. Dalam studi ini, kami melihat konsekuensi hukum dari pelaporan pajak restoran menggunakan perangkat Tapping-Box dan sejauh mana kepatuhan wajib pajak. Penelitian ini menggunakan pendekatan studi kasus dengan meninjau undang-undang dan peraturan tertentu. Strategi ini menggabungkan pendekatan konseptual yang merujuk pada berbagai kerangka teori dan pengetahuan hukum. Studi ini mengikuti metodologi yuridis normatif. Akibat hukum dalam pelaporan pajak secara online  yang penting untuk dipahami oleh pengusaha restoran yang dapat timbul dari penggunaan alat tapping box. Berikut beberapa akibat hukum yang dapat timbul dari penggunaan system ini : Sanksi dan Denda 1) Penghindaran Sanksi. Restoran yang menggunakan aplikasi tapping box secara benar dan tepat waktu dapat menghindari sanksi atau denda yang mungkindikenakan karena pelaporan yang tidak akurat atau tidak tepat waktu. 2) Penegakan Sanksi. Jika ditemukan pelanggaran seperti manipulasi data atau tidak menggunakan aplikasi tapping box sesuai ketentuan, restoran dapat dikenai sanksi administratif maupun pidana sesuai dengan peraturan yang berlaku.
BUSINESS MODEL FOR SPECIAL TRADITIONAL DRINKS OF GRESIK’S IN CURCUMA AND GINGER POTION “ESON” Rahmi, Vembri Aulia; Ismanto, Hadi; Aslamiyah, Suaibatul; Rosyihuddin, Muhammad
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): 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.v6i2.4694

Abstract

The culinary business in Gresik Regency requires attention from at least local stakeholders, not only because of the high consumer interest in its culinary specialties but also because the market for these products is also becoming crowded and saturated. Meanwhile, the potential of this business is actually still vast, supported by the spirit of preserving local wisdom. Another problem that also arises is the level of business competition is also quite high. This study aims to determine how the BMC concept for MSEs practices in Gresik Regency. The focus of this study is to conduct observations on businesses in the culinary sector, specifically traditional beverages, such as sinom and temulawak "Eson". The results of this study revealed that the business model in this business is feasible with several recommendations regarding business management and networking, which require adaptation and alignment with current business developments. The empathy map as a business model tool shows a positive image of consumers or those who are satisfied with the product. However, in an effort to increase sales levels, marketing improvements are needed as a key to business success. Product quality is known to be good, but innovation in new flavors is possible, such as: adding different, contemporary ingredients, so that it can be an alternative to expand the market for traditional beverage products typical of Gresik Regency.
Co-Authors Akhmad Fauzan Alkusani, Alkusani Alpian Sari, Muhammad Andini, Adelia Ayu Putri Aulia Rahmi, Vembri Ayu A, Reski Dewi Bagas Saputra, Muhamad Ridwan Bahing, Bahing Budiarti, Dwi Cahyadi, Nur Divianitasya, Frida Dzulquarnain, Abi Hanif Evi Amelia Damayanti H.K, Salamah Hadi Ismanto Handayana, Eva Harianto, Prayudi Ikrimah, Ikrimah Insani, abdul ghofuur alif Istijab, Istijab K., Salamah H. Karimah, Virda Ni’matul Marsha, Tsabita Sufi Misrita, Misrita Mutaqien, Fandi Ahmad Nadira, Parya Nisa, Devy Ana Choirun Nor Junita, Alif Norefendi, Norefendi Nurhayati Nurhayati Nurhayati Rahmawati Ningsih, Rahmawati Rahmi, Vembri Aulia Retno, Alvira Dwi Rizkillah, Anggilia Dwi Rosyihuddin, Muhammad Salsabila, Shofiyatus Shayet, Moh. Erfan Nur Siagian, Netty Sihabbullah, Mukhammad Rayhan Silvianti, Vriline SITTI ROMLAH Soraya, Rika Sugiarto, Achmad Fikri Fiko Susi, Susi Hardianti Sabana Putri Wasdili, Fini Ainun Qolbi Wasti Reviandani Wati, Hernum Daya Wenti Krisnawati Widjayanti, Indriyani