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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Cakrawala : Jurnal Humaniora Bina Sarana Informatika Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Online Insan Akuntan Account : Jurnal Akuntansi, Keuangan dan Perbankan Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Social and Management Studies (IJOSMAS) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Administrasi Kantor Jurnal Manajemen Bisnis Kewirausahaan Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Financial Management Studies
Amin Setio Lestiningsih
Universitas Bina Sarana Informatika
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The impact of restaurant tax receipts on local revenue in the Cibinong area: - Amin Setio Lestiningsih -; Sabil Sabil; Dwiyatmoko Puji Widodo; Dinda Faudiasari
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.48

Abstract

The State of Indonesia as a unitary state adheres to the foundation of decentralization. Several sources of state revenue in the APBN come from taxes, one of which is the restaurant tax. The restaurant tax is a regional tax that will increase the local revenue that will be used to finance infrastructure development in the area. The purpose of this research is to identify the effect of the restaurant tax on the original income of the Cibinong area. This research only cites the scope of restaurant tax revenues and the original income of the Cibinong area with 24 processed information, from January 2019 to December 2020. The information analysis method uses assurance coefficient experiments and simple regression meetings. Based on the results of the measurement experiments, it is obtained The R-squared obtained is 0, 925 or 92, 5%. These results prove that the restaurant tax-free elasticity has an impact of 92.5% in regional taxation, and the 7.5% more is influenced by other aspects that have not been carefully researched. Based on the results of the regression meeting, the equation is Y= 0.060 + 1.008X, if Restaurant Tax Revenue faces an escalation of Rp. 1 until the Cibinong Regional Tax Income will increase by 1.008. If there is no restaurant tax income, up to the original Cibinong area income. of 0.060
Analisis Sistem Pengendalian Internal Kas Kecil (Petty Cash) Pada Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur Fifi Rochaniatul Hasanah; Amin Setio Lestiningsih; Intan Kusuma Dewi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 4 (2024): Desember: SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i4.1329

Abstract

Considering current developments, business entities are required to manage activities within their companies while at the same time being able to overcome problems that arise in the field of controlling their assets. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur is an agency that operates in the field of employment activities by carrying out programs such as craftsmanship development, craftsmanship development in public areas, carrying out crafts training, such as mursik art, fine art and dance art, as well as the City Employment Service Surkur. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur administration is also active in organizing events at the city level by providing entertainment in the form of selected arts such as regional dances, mursik tanjidor. This research aims to find out whether the internal control system for petty cash is running in accordance with the components in COSO (Committee of Sponsoring Organizations). The data collection method used in preparing the thesis is the observation and interview method with the analysis method in the form of qualitative analysis. Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur has an organizational structure that separates each staff's duties. From the results of observations and interviews using assessments measured by the five components of the internal control system for petty cash implemented by the Suku Dinas Kebudayaan Kota Adminitrasi Jakarta Timur, it is in accordance with the components of the internal control system.
Pengaruh Debt To Assets Ratio dan Return On Assets Terhadap Harga Saham Ayu Lestari, Devanka Regina; Lestiningsih, Amin Setio; Dewi, Intan Kusuma
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 11, No 2 (2024): Oktober 2024
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v11i2.22989

Abstract

Pademi Covid-19 telah memberikan dampak signifikan terhadap berbagai sektor, termasuk perekonomian dan khususnya sektor transportasi dan logistik di Indonesia. Dampak ini tercermin dalam penurunan pertumbuhan ekonomi negara dan penurunan pendapatan serta laba perusahaan transportasi dan logistik pada tahun 2020. Tujuan penelitian ini yaitu untuk mengetahui pengaruh dari Debt to Assets Ratio (DAR) dan Return On Assets (ROA) terhadap harga saham. Penelitian ini menggunakan metode kuantitatif dan menggunakan jenis data sekunder yang diperoleh dari website resmi IDX dan Britama. Pemilihan sampel menggunakan teknik purposive sampling, diperoleh 11 perusahaan dengan total data sebanyak 33 yang sesuai dengan kriteria. Hasil analisis pada penelitian ini menunjukkan bahwa secara parsial DAR berpengaruh terhadap harga saham, dan ROA tidak berpengaruh terhadap harga saham. Sedangkan secara simultan DAR dan ROA terdapat pengaruh yang signifikan terhadap harga saham. Kesimpulannya bahwa secara bersama-sama (simultan) Debt to Assets Ratio (DAR) dan Return On Assets (ROA) berpengaruh signifikan terhadap harga saham pada sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020-2022.
Pengaruh Cash Rasio dan Debt to Asset Rasio terhadap Return of Asset PT Enam Lima Ihsan 2018-2023 Arinta Meylinda; Amin Setio Lestiningsih; Intan Kusuma Dewi
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 3 No. 2 (2024): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v3i2.1582

Abstract

The rapid development of information technology has increased the need for financial information, especially in the business world. The purpose of this study is to determine how the effect of Return On Asset (financial performance) on PT Enam Lima Ihsan in2018 - 2023 based on financial ratios, namely Cash Ratio and Debt to Asset Ratio on Return On Asset (ROA). This company is engaged in the General and Service Sector with an emphasis on Information Technology Solutions, data collection methods obtained from various existing sources. This research is descriptive quantitative with IBM SPSS 27 software. The results of this research test are based on the partial test (T) which shows that the Cash Ratio value of 0.088 > 0.05, which means that the Cash Ratio is positive and does not have a significant partial effect on Return On Asset (ROA) and the Debt to Asset Ratio value of 0.440 > 0.05, which means that the Debt Toll Asset Ratio does not have a significant partial effect on Return On Asset (ROA). Based on the simultaneous test (f) Cash Ratio and Debt to Asset Ratio, the value is 0.017 where 0.017 < 0.05 so Hol is rejected and Ha is accepted, which means that Cash Ratio and Debt to Asset Ratio simultaneously have a positive and significant effect on Return on Assets (ROA).
Pengaruh Cash Turnover dan Inventory Turnover Terhadap Return On Asset pada Retailing Sub-Sector yang Terdaftar di BEI Periode 2022-2023 Abiyyah Aprillia; Amin Setio Lestiningsih; Intan Kusuma Dewi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 3 (2024): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i3.1221

Abstract

Post-COVID-19 recovery, retail businesses that fail to adjust their sales practices will experience decreased cash and Inventory Turnover, leading to reduced profitability.So the goal of this study is to bjectively demonstrate the influence of Cash Turnover and Inventory Turnover on Return On Asset, both partially and concurrently. This study does descriptive quantitative research. The unit of analysis includes 16 retail nterprises listed on the IDX from 2022 to 2023. The data type is based on secondary data. With the SPSS version 27 rogram, the data is processed using the partial t test and the simultaneous F test.. The research using the partial t test yielded a t value of -1.266 < t table (2.045) and a sig value of 0.215 > 0.05, indicating that Cash Turnover has no partial influence on ROA. Inventory Turnover has a limited influence on ROA, as indicated by a t value of -2.673 compared to t table (2.045) and a sig value of 0.012 < 0.05 (H2 accepted). The simultaneous F test findings show a F count of 3.945> 3.32 (F table) with a sig value of 0.031 <0.05, indicating that both Cash Turnover and Inventory Turnover impact ROA (H3 approved).
Sustainable Innovation, Digitalization, and Economic Resilience: A Systematic Literature Review on SMEs Sabil, Sabil; Hakim, Lukman; Lestiningsih, Amin Setio; Widodo, Dwiyatmoko Puji; Hakim, Sugiyah; Sofyanty, Devy
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5482

Abstract

Digital transformation has become one of the main drivers of sustainable innovation in small and medium-sized enterprises (SMEs), especially in the face of global disruption and the need to adapt to rapid market changes. This study aims to examine the relationship between sustainable innovation, digitalization, and the economic resilience of SMEs, with a focus on how digital transformation strategies can enhance competitiveness while supporting sustainable business practices. Using a systematic literature review approach, this article analyzes relevant scientific publications to identify patterns, trends, and key thematic categories emerging from the current literature. The findings reveal that digital transformation drives new, more adaptive business models, strengthens dynamic capabilities, and enhances SMEs' resilience in facing crises. Additionally, the literature emphasizes that digitalization plays a crucial role in accelerating innovation in products and services oriented toward sustainability, while also opening opportunities for SMEs to access global markets in a more inclusive manner. This research contributes conceptually by offering a synthesis framework on the role of digitalization in sustainable innovation and SME economic resilience, while also providing practical implications for business actors and policymakers in formulating strategies to strengthen SME competitiveness in the digital era. These findings also open up further research opportunities on contextual digital adoption models and mechanisms for implementing sustainable innovation across various industrial sectors.
The Impact of Organizational Culture and Work Discipline on Work Productivity: The Mediating Role of Work Motivation in Expeditionary Companies in Indonesia Hakim, Lukman; Sabil, Sabil; Lestiningsih, Amin Setio; Puji Widodo, Dwiyatmoko; Sofyanty, Devy
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3243

Abstract

Abstract: This study aims to analyze the mediating role of work motivation on the relationship between organizational culture, work discipline, and work productivity in expedition service companies in Indonesia. Data were collected from 150 respondents who were randomly selected employees of expedition companies. The research method used is quantitative with Structural Equation Modeling - Partial Least Square analysis tool. The results showed that: Organizational culture has a positive but insignificant effect on work motivation (P-Value = 0.104 > 0.05).Organizational culture has a positive but insignificant effect on work productivity (P-Value = 0.429 > 0.05). Work discipline has a negative and significant effect on work motivation (P-Value = 0.003 < 0.05). Work discipline has a positive and significant effect on work productivity (P-Value = 0.000 < 0.05). Work motivation has a positive but insignificant effect on work productivity (P-Value = 0.182 > 0.05). The mediation test results show that: Work motivation does not mediate the effect of organizational culture on work productivity (P-Value = 0.360 > 0.05). Work motivation does not mediate the effect of work discipline on work productivity (P-Value = 0.253 > 0.05). Keywords: Work Productivity, Work Motivation, Work Culture, Work Discipline
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2018-2021 KHOIRINNISA, NURUL; Amin Setio Lestiningsih
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6285

Abstract

The transportation company is one of the companies affected by Covid-19 due to the PSBB which has resulted in a significant decrease in the transportation company's income so that financial distress can occur. The purpose of this study is to examine and analyze the effect of financial ratios on financial distress partially and simultaneously. The research object used is a transportation company listed on the IDX for the 2018-2021 period. The type of research conducted is descriptive quantitative. The samples were obtained after using a purposive sampling approach, namely 27 companies and a total of 100 observational data. In this study there are four, namely Liquidity (CR), Leverage (DAR), Profitability (ROA), Activity (FAT) as independent variables and financial distress (Z-Score) as the dependent variable. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression, F test, T test and coefficient of determination test. The results showed that the liquidity ratio had a positive effect on financial distress, the leverage ratio had a negative effect on financial distress, the profitability ratio had a positive effect on financial distress, and the activity ratio had a positive effect on financial distress. And simultaneously the variables of liquidity, leverage, profitability and activity affect financial distress with a significance value of 0.000 < 0.05. Keywords: liquidity, leverage, profitability, activity, financial distress
The Role Of Promotion In Mediation Of Lifestyle And Product Quality On Buying Interest Yamaha NMAX Motorcycles Suleman, Dede; Suyoto, Yohanes Totok; Zahra, Zahra; Sari, Imelda; Lestiningsih, Amin Setio; Yulistria, Resti; Widyastuti, Indria; Haryati, Raden Ati
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.475 KB) | DOI: 10.5555/ijosmas.v3i2.178

Abstract

The purpose of this study was to examine and analyze the effect of lifestyle and product quality on interest in buying Yamaha NMAX motorcycles with promotion as a mediating variable. Data were collected through questionnaires to 55 respondents who owned Yamaha NMAX motorcycles in Jakarta, data collection used purposive sampling technique. The collected data is processed by using the Structural Equation Model (SEM) analysis method with the SmartPLS 3.0 software tool. The results show that lifestyle has a significant effect on promotion and buying interest, product quality has a significant effect on promotion and buying interest, promotion does not significantly affect buying interest, promotion is not a good mediating variable on buying interest.
The Effect Of Work Environment and Organisational Culture On Work Productivity Through Job Satisfaction In Employees Of The Automotive Component Industrial Area in Karawang Sabil Sabil; Lukman Hakim; Amin Setio Lestiningsih; Dwiyatmoko Puji Widodo
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 3 (2024): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v5i3.2400

Abstract

Increasing employee work productivity is a major challenge in facing competition in the automotive industry. This study aims to investigate the effect of work environment and organizational culture on work productivity through job satisfaction among employees of the Karawang automotive industrial park. The sample population taken from automotive component employees taken was 190. The research method used was quantitative, with data collection conducted through questionnaires.  Data analysis was carried out using Partial Least Squares (PLS) 3.0 as a statistical analysis tool to test the relationship between variables. The results showed that work environment and organisational culture have a significant influence on employee job satisfaction. In addition, work environment, organisational culture, job satisfaction have no effect on work productivity and the effect of organisational culture and work environment on work productivity through job satisfaction has no effect. The findings make an important contribution to practitioners and policy makers in the automotive components industry, highlighting the importance of creating a conducive work environment and organisational culture to create job satisfaction. This study also provides insights for further research into the factors that influence work productivity in the automotive component industry sector.   Abstract: Increasing employee work productivity is a major challenge in facing competition in the automotive industry. This study aims to investigate the effect of work environment and organizational culture on work productivity through job satisfaction among employees of the Karawang automotive industrial park. The sample population taken from automotive component employees taken was 190. The research method used was quantitative, with data collection conducted through questionnaires.  Data analysis was carried out using Partial Least Squares (PLS) 3.0 as a statistical analysis tool to test the relationship between variables. The results showed that work environment and organisational culture have a significant influence on employee job satisfaction. In addition, work environment, organisational culture, job satisfaction have no effect on work productivity and the effect of organisational culture and work environment on work productivity through job satisfaction has no effect. The findings make an important contribution to practitioners and policy makers in the automotive components industry, highlighting the importance of creating a conducive work environment and organisational culture to create job satisfaction. This study also provides insights for further research into the factors that influence work productivity in the automotive component industry sector.
Co-Authors -, Lukman Hakim -, Sabil Sabil Abiyyah Aprillia Agung Wibowo Almadita - Nurtriani Almaripah Almaripah Andi Riyanto Andira Winata Nur, Andira Arinta Meylinda Ayu Lestari, Devanka Regina Dede Suleman Devy Sofyanty Dinda Faudiasari Dwiyatmoko Puji Widodo Dwiyatmoko Puji Widodo Dwiyatmoko Puji Widodo Dwiyatmoko Puji Widodo, Dwiyatmoko Eka Dyah Setyaningsih Elyna Agustini Fifi Rochaniatul Hasanah Galih Raspati Hakim, Sugiyah Ida Zuniarti Ida Zuniarti, Ida Ihwan Wahyudi Imelda Sari Indria Widyastuti Intan Kusuma Dewi KHOIRINNISA, NURUL Lukman Hakim Lukman Hakim Lukman Hakim Lukman Hakim Lukman Hakim Muhammad Qadaruddin Nida Salsabila Raden Ati Haryati Ratiyah Ratiyah Resti Yulistria RM Tedy Aliudin Sabil . Sabil Sabil Sabil Sabil Sabil Sabil Sabil Sabil sabil sabil, sabil Sugiyah Sugiyah Sugiyah Sugiyah, Sugiyah Suhartono Suhartono Syamsul Bahri Teni Agustina Tiara Yuliayana Natasia Tiara Yuliyana Widodo, Dwiyatmoko Puji Widodo, Dwiyatmoko Puji Yohanes Totok Suyoto Zahra Zahra