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All Journal ETIKONOMI Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal PAJAR (Pendidikan dan Pengajaran) Management and Economics Journal (MEC-J) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan RJABM (Research Journal of Accounting and Business Management) Owner : Riset dan Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Abdimas Mahakam Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Riset Pembangunan : Media Hasil Penelitian dan Kajian Pembangunan Daerah Jurnal Ilmiah Manajemen Kesatuan Cakrawala Repositori Imwi Jurnal Scientia Borneo Student Research (BSR) Jurnal Pengabdian Masyarakat Asia Jurnal Ekonomi dan Manajemen EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Pengabdian Masyarakat Nusantara International Journal of Quantitative Research and Modeling Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Media Bina Ilmiah
Fenty Fauziah
FE Bisnis Dan Politik Universitas Muhammadiyah Kalimantan Timur
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Eksplorasi potensi bisnis perguruan tinggi melalui hilirisasi riset dan inovasi Kafka Navisa Suwarno; Ika Ayu Mentari; Fenty Fauziah; Vera Herliana Pratiwi; Muhammad Ali Syahbana; Muhammad Nor Ichsan; Rika Pratika; Rika Nur Junnah; Andini Nur Amilia; Paula Mariana Kustiawan
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.23144

Abstract

Abstrak Hilirisasi riset dan inovasi merupakan strategi penting dalam menerjemahkan hasil penelitian akademis menjadi produk dan layanan yang dapat memberikan nilai tambah di pasar. Namun, tantangan seperti kurangnya sumber daya dan budaya kewirausahaan masih menjadi hambatan yang perlu diatasi. Kolaborasi antara perguruan tinggi, industri, dan pemerintah menjadi kunci untuk mengoptimalkan peluang bisnis dari riset dan inovasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman terhadap peran penting perguruan tinggi dalam menghasilkan riset dan inovasi yang berpotensi menjadi peluang bisnis yang berkelanjutan, dan solusi terhadap permaslahan yang ada sekarang. Evaluasi terhadap kegiatan webinar dilakukan untuk meningkatkan efektivitas kegiatan pengabdian kepada masyarakat serupa di masa depan. Hasil dari evaluasi tersebut menunjukan adanya peningkatan pemahaman peserta terhadap pentingnya hilirisasi riset dan inovasi. Kegiatan ini diharapkan peserta untuk terus menjadi penggerak dalam menciptakan dampak positif secara ekonomi dan sosial melalui inovasi teknologi dan layanan. Kata kunci: hilirisasi riset; inovasi; perguruan tinggi; bisnis; kolaborasi; tantangan. Abstract  The research and innovation is an important strategy in output implemetation of academic research into products and services that can provide added value in the market. However, challenges such as the limited resources and entrepreneurial culture are still obstacles that need to be overcome. Collaboration between universities, industry and government is the key to optimizing business opportunities from research and innovation. This community service activity aims to provide an understanding of the important role of universities in producing research and innovation that has potential to become sustainable business opportunities and solutions to current problems. Evaluation of webinar activities is carried out to increase the effectiveness of future activities. The results of this evaluation showed that there was an increased in participants' understanding of the importance of downstream research and innovation. Participants in this community service activity hope that this activity can be a driving force in creating positive economic and social impacts through technological and service innovation. Keywords: research downstreaming; innovation; universities; business; collaboration; challenges.
PENGARUH RETURN ON EQUITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nadila Maulida; Mursidah Nurfadillah; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12484

Abstract

This study aims to determine the effect of ROE (Return on Equity) and CSR (Corporate Social Responsibility) on Stock Prices in mining companies listed on the Bursa Efek Indonesia. The dependent variable used is stock prices. This study also used ROE (return on equity), and CSR (corporate social responsibility) as independent variables. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2019-2022. According to data on www.idx.co.id and based on criteria, there are 27 companies that meet the research requirements. This study was conducted using secondary data from the company for 4 years so that the number of observations was 108 samples
The Dividend Payment Puzzle Fenty Fauziah; Sri Wahyuni Jamal; Umi Kartini Rashid
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1442

Abstract

This study's objective is to ascertain and identify influencing the decision to pay dividends. Dividend data were subjected to fixed effects model. Panel regression analysis taken from annual reports issued by manufacturing companies listed on the BEI above 2016-2022 period. The affect dividends are ROA, DER, Size and TR. The company must pay attention to the overall factor that used, so that policies can be taken appropriately. Dividend payments are concentrated in large companies. Managers can use the empirical findings to make dividend payment decisions. The government learn from the impact of changes to the Job Creation Law and Income Tax Law, so that Indonesia becomes an investment destination. The dividend puzzle needs close attention to the different characteristics of firms in explanations for paying dividends.
Analisis Tipe Kompetisi, Dinamika Kestabilan Dan Peramalan Perolehan Laba Bersih Lembaga Keuangan Bank Sri Wahyuni Jamal; Suparno Suparno; Fenty Fauziah; Marsha Anindita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.7912

Abstract

Competition in the business world is something that cannot be avoided, for example competition in the banking sector. In this sector, competition has the potential to encourage the business world to be more competitive, and also improve the efficiency and health of banks. The aim of this research is to analyze the competition that occurs between bank BNI and Mandiri using the Lotka-Volterra competition model approach. The results of this research indicate that the type of competition between bank BNI and Mandiri is the predatory-prey, where BNI acts as a prey, while Mandiri acts as a predator. In addition, the results of future net income forecasting show that BNI's net income tends to decline over the next ten years, and after that it will be stable. On the other hand, Mandiri's net income will increase over the next three years, with maximum net income obtained in 2025, and after that it will be stable. Therefore, both of them must adopt a policy to overcome net income which is likely to experience stagnation in the future. Keywords: bank, competition, Lotka-Volterra, net income, predatory, stable
PENGARUH KONTRIBUSI PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP EFEKTIVITAS PENDAPATAN ASLI DAERAH KOTA SAMARINDA Awahda Dzahwa Kurnia Syafitri; Fenty Fauziah; Rahman Anshari
JURNAL RISET PEMBANGUNAN Vol 6, No 2 (2024)
Publisher : BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI KALIMANTAN TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36087/jrp.v6i2.163

Abstract

Dalam bentuk terselenggarakannya otonomi daerah Kota Samarinda mampu membuktikan kemandiriannya sebagai salah satu kota dengan realisasi Pendapatan Asli Daerah tertinggi di tahun 2022, yang dimana di tahun 2020 sempat terjadi pandemi Covid yang menyebabkan realisasi dari pendapatan asli daerah yang turun diakibatkan oleh kontribusi dari pajak restoran dan pajak hotel yang juga mengalami penurunan. Yang tercatat sejak tahun 2016 hingga 2019 kontribusi pajak restoran maupun pajak hotel cenderung mengalami kenaikan, namun terjadi penurunan di tahun 2020, dan Kembali pulih dengan penerimaan yang terus meningkat sejak 2021 hingga 2022, meskipun melalui perhitungan kontribusi didapati kriteria kurang berkontribusi, pajak restoran maupun pajak hotel berpengaruh terhadap efektivitas pendapatan asli daerah Kota Samarinda. Adapun data yang digunakan untuk dilakukan analisis merupakan data realisasi tahun 2016-2022, dengan alat analisis SPSS 22, dengan metode analisis data uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil uji t menyatakan bahwa secara parsial kontribusi pajak restoran berpengaruh positif signifikan terhadap efektivitas pendapatan asli daerah Kota Samarinda dan pajak hotel berpengaruh negatif signifikan terhadap efektivitas pendapatan asli daerah Kota Samarinda, dan hasil uji f menyatakan bahwa kontribusi pajak restoran dan pajak hotel berpengaruh terhadap efektivitas pendapatan asli daerah Kota Samarinda, dengan kontribusi sebesar 83,4%, dan 16,4% dijelaskan oleh variabel lain.
Competition Dynamics of Market Share for Assets in the Banking Industry Using the Lotka-Volterra Model Approach Sri Wahyuni Jamal; Suparno Suparno; Umi Kartini Rashid; Fenty Fauziah
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.32226

Abstract

Research Originality: Competition in the banking sector is unavoidable.  Such competition is present among state-owned banks in Indonesia. In contrast to the previous studies that did not include the competition type and its stability, this study includes the competition type and its stability in the estimation.Research Objectives: This study aims to discover the competition type and its stability, and to forecast the market share among the four state-owned banks.Research Methods: Using market share data of assets published annually by each of the banks from 2010 to 2023, the study employs the Lotka-Volterra model approach to analyze the competition type and its stability that occur among the four state-owned banks.Empirical Results: The study discovers that the competition types of the four state-owned banks vary. There have been three competition types among the four state-owned banks: mutualism, predator-prey and pure competition. Besides, the stability property of the four state-owned banks tended to be unstable. By looking at the gains of market share for assets, only Mandiri’s market share gains will increase in the 2024-2028 period. As a result, the total market share gains for the four state-owned banks declined sequentially.Implications:This research holds significance for four state-owned banks in Indonesia as it provides valuable insights into considering the three competition types (mutualism, pure competition and predator-prey) as the primary key to achieving a significant market share value.JEL Classification: C61, D41, E17, G21How to Cite:Jamal, S. W., Suparno., Rashid, U. K., & Fauziah, F. (2024). Competition Dynamics of Market Share for Assets in the Banking Industry Using the Lotka-Volterra Model Approach. Etikonomi, 23(2), 299 – 316. https://doi.org/10.15408/etk.v23i2.32226 
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Konsumtif (Studi Kasus Pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara) Ade Gunawan; Wicha Fradya; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6277

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara.Untuk mengetahui pengaruh Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Untuk mengetahui pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara parsial ada pengaruh yang signifikan variabel Gaya Hidup terhadap terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara simultan dan signifikan terdapat pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil perhitungan regresi dapat diketahui bahwa koefisien determinasi ( R square) yang diperoleh sebesar 0,405, hasil ini memiliki arti bahwa 40,5% variabel Perilaku Konsumtif dapat dijelaskan oleh variabel Literasi Keuangan dan Gaya Hidup. sedangkan sisanya sebesar 59,5% diterangkan oleh variabel lain yang tidak diteliti.
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Struktur Modal pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Siti Hajar Yanti; Mursidah Nurfadillah; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.12671

Abstract

This research was conducted with the aim of determining the effect of Profitability and Sales Growth on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange. This research covers 41 mining companies listed on the Indonesian stock exchange and which have published consecutive annual financial reports from 2020 to 2022. This research uses non-probability sampling techniques. This research uses quantitative methods and research data is analyses using hypothetical statistical techniques with the help of the SPSS 27 for Windows program. The F test results show that profitability and sales growth simultaneously influence capital structure with an R2 value of 26%. The t test results show that the profitability variable affects capital structure, while the sales growth variable does not have a partially significant effect on capital structure.
Macroeconomic Impact On Indonesia's Economic Growth Nur Zatil Fadilah; Fenty Fauziah; Yulia Tri Kusumawati
Cakrawala Repositori IMWI Vol. 6 No. 5 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i5.494

Abstract

This study aims to determine the effect of inflation and the rupiah exchange rate on Indonesia's economic growth. This study used a type of quantitative research. The collection of data and information obtained in this study uses secondary data published through the Central Bureau of Statistics, Bank Indonesia, Journal articles and other related research. The data period used is Indonesian data for 2018-2022 in the form of quarters (time series). The data analysis technique used in this study is to use multiple regression models with times series data using Econometric Views Software (Eviews). The results show that inflation partially has a significant effect on economic growth and the exchange rate has no significant effect on economic growth. Simultaneously, inflation and exchange rates have no significant effect on economic growth.
SOSIALISASI PELAPORAN PERPAJAKAN BAGI BUMDES DAN PELAKU UMKM BERBASIS IT DI DESA LOA DURI ULU Fenty Fauziah; Bun Yamin; Arbansyah Arbansyah; Askiah Askiah; Sofia Ulfa Eka Hadiyanti
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 1 (2024): June
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i1.1016

Abstract

Untuk meningkatkan kemampuan pengusaha mikro kecil dan menegah di Desa Loa Duri Ulu, BUMDES dan pelaku UMKM diberi sosialisasi dan pelatihan keterampilan sistem pelaporan perpajakan pada tanggal 18 Maret 2022, sebelum tanggal terakhir pelaporan perpajakan. Dosen di tim pengabdi memiliki pengetahuan, keahlian, dan pengalaman dalam perpajakan. Tujuan pelatihan ini, khusus untuk BUMDes dan pelaku UMKM, adalah untuk meningkatkan kemampuan mereka untuk melaksanakan kewajiban perpajakan melalui web DJP online dan elemen lain yang terkait. Kegiatan dimulai dari persiapan dengan menganalisis kebutuhan pelatihan, merumuskan tujuan pelatihan, mempersiapkan materi dan melaksanakan pelatihan. Pelatihan ini mencakup ceramah, diskusi, tanya jawab, dan pelatihan tentang pelaporan perpajakan, khususnya pelaporan SPT tahunan. Hasil dari pelatihan ini adalah untuk memberi BUMDes dan pelaku UMKM pengetahuan teknis yang diperlukan untuk memenuhi kewajiban perpajakannya, terutama pajak penghasilan, termasuk cara mengisi SPT tahunan baik sebagai badan maupun individu.  Abstract. To improve the capabilities of micro, small and medium entrepreneurs in Loa Duri Ulu Village, BUMDES and MSME actors were given socialization and training on tax reporting system skills on March 18 2022, before the last date for tax reporting. Lecturers in the service team have knowledge, expertise and experience in taxation. The aim of this training, specifically for BUMDes and MSMEs, is to improve their ability to carry out tax obligations via the online DJP website and other related elements. Activities start from preparation by analyzing training needs, formulating training objectives, preparing materials and implementing training. This training includes lectures, discussions, questions and answers, and training on tax reporting, especially annual SPT reporting. The result of this training is to provide BUMDes and MSME actors with the technical knowledge needed to fulfill their tax obligations, especially income tax, including how to fill out annual tax returns for both bodies and individuals.
Co-Authors Ade Gunawan Andini Nur Amilia Anshari, Rahman Arbansyah Arbansyah Askiah Askiah Awahda Dzahwa Kurnia Syafitri Azhar Latief Azi Nur Rahmasita Bambang Sutedjo Bun Yamin Bun Yamin Candra Hadi Utomo Deni Malik Eddy Kurniawan Eka Riyanti Yusuf Erwin Ady Surya Fahrul Zaini Fevica Dwi Anggreini Fitria Rahmah Fitriansyah Fitriansyah Ika Ayu Mentari Indah Widyah Ningsih Iwan Sulistia Joko Sabtohadi Joko Sabtohadi Joko Widiarto Kafka Navisa Suwarno Karunia Auwliya Amin Khairul Anam Kusumawati, Yulia Tri Marjan Wahyuni Marsha Anindita Marwati Muhammad Ali Syahbana Muhammad Harry Rahmadi Muhammad Iqbal Pribadi Muhammad Najeri Al Syahrin Muhammad Nor Ichsan Muhammad Said Nadila Maulida Nita Rislawati Nur Zatil Fadilah Nurfadillah, Mursidah Oktaviani Dwi Saputri Paula Mariana Kustiawan Rafiqoh Rafiqoh Rahman Ansari Regita Maulidya Putri Rika Nur Junnah Rika Pratika Rinda Sandayani Karhab Rolly Rezki Ananda Siti Hajar Yanti Siti Hardianti Siti Rosa Lismawati Siti Rosa Lismawati Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Sri Wahyuni Jamal Suparno Suparno Syayid Al Manar Tjokorda Gde Bagus Mahadewa Tri Munawwaroh Umi Kartini Rashid Umi Kartini Rashid Vera Herliana Pratiwi Wicha Fradya