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All Journal Widya Warta JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal SOLMA Fokus Ekonomi CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Jesya (Jurnal Ekonomi dan Ekonomi Syariah) STATERA: Jurnal Akuntansi dan Keuangan JBMR: Journal of Business and Management Review Management and Accounting Expose Jurnal Abdimas Ekonomi dan Bisnis Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Dan Akuntansi Medan Pengabdian Pendidikan Indonesia (PPI) Jurnal Pengabdian Masyarakat "Wiryakarya" Asian Journal of Management, Entrepreneurship and Social Science JURNAL MANAJEMEN DAN BISNIS INDONESIA

Hasanah, Karuniawati

UNIVERSITAS PGRI MADIUN

Author-ID : 2549415

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PENGARUH FIRM SIZE TERHADAP AGGRESSIVE TAX AVOIDANCE CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR BEI TAHUN 2012-2015 Widiasmara, Anny; Novitasari, Maya; Hasanah, Karuniawati
Widya Warta No. 01 Tahun XLII/Januari 2018
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.372 KB)

According to the Indonesia Investment Coordinating Board (BKPM), the development of investment in Indonesia continues to increase every year. This indicates that multinational corporations that mostly have firmsize values perform aggressive tax avoidance measures in operations. The purpose of this study was (1) to analyze the effect of the firm size on aggressive tax avoidance in manufacturing companies registered in BEI 2012-2015 and (2) to analyze corporate governance as a variable that moderates the firm size to aggressive tax avoidance in manufacturing companies registered in BEI 2012-2015. The data were obtained from www.idx.co.id, Annual Financial Statements. The analysis tool used in this research was Moderated Regression Analysis (MRA) with the formula TA = P0 + P1SIZE + P2LEV + P3ROA + P4SIZE * KIns + P5SIZE * KI + P6SIZE * KA + e) â€‹â€‹and SPSS 18.00 program. Data collection techniques used were descriptive statistics, classical assumption test, multicollonierity test, heteroscedasticity test, autocorrelation test, MRA. The result of this study showed that the firm size had negative effect on the aggressive tax avoidance, while the corporate governance in this case INST, KI moderated the size of the company against aggressive tax avoidance, and Â moderation variables could not moderate firm size with aggressive tax avoidance. Â

Pengaruh Shift Kerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening Lavida Ramadhani; Iwang Saudji Hariyanto; Hari Purwanto; Karuniawati Hasanah
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.133-154

This research aims to provide empirical evidence the influence of working shift to the employees performance, the influence of motivation to the employees performance, and the influence of working shift through motivation as intervening variable to the employees performance in emergency room of the hospitals in Madiun City. This research was conducted at emergency room of the hospitals in Madiun City. This research uses a quantitative approach to the associative design. The population of this research are employees of emergency room of the hospitals in Madiun City, namely: RSUD dr. Soedono Madiun, RSUD Kota Madiun, dan RS Paru Manguharjo, Rumah Sakit Islam Siti Aisyah Madiun, Rumah Sakit Griya Husada, Rumah Sakit Santa Clara, Rumah Sakit Ibu dan Anak Al-Hasanah, serta Rumah Sakit DKT miliki TNI Angkatan Darat, there are 155 people. The sampling technique used was total sampling. Research instrument is the questionnaire. Data analysis technique using Path Analysis. The results of the study prove that: (1) Working shift have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. (2) Working shift have a positive and significant effect to the employees motivation in emergency room of the hospitals in Madiun City. (3) Motivation have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. (4) Working shift through motivation as intervening variable does not affect have a positive and significant effect to the employees performance in emergency room of the hospitals in Madiun City. Keywords: working shift, employee performance, motivation

Pelatihan Pengambangan Karier Dan Pengenalan Bisnis Digital Bagi Anak Panti Asuhan Muhammadiyah Kota Madiun Anggita Wijaya; Karuniawati Hasanah; Berlian Kusuma Ningrum
Jurnal Abdimas Ekonomi dan Bisnis Vol. 2 No. 1 (2022): Volume 2 Nomor 1 Mei 2022: Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

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

Panti asuhan merupakan sebuah lembaga sosial yang bertujuan membantu anak anak yatim piatu dan anak yang kekurangan secara ekonomi. Kegiatan pengabdian masyarakat ini bertujuan memberikan pelatihan berkaitan dengan pengembangan karier dunia kerja dan pengenalan bisnis digital pada anak panti asuhan Muhammadiyah Kota Madiun Jawa Timur. Metode pelaksanaan kegiatan ini dimulai dengan identifikasi masalah mitra, koordinasi pelaksanaan kegiatan, pelaksanaan kegiatan dan evaluasi atas pelaksanaan kegiatan. Kegiatan utama dilaksanakan dengan metode presentasi dan diskusi. Pre-Test dan Post-Test dilaksanakan untuk mengukur keberhasilan pelaksanaan program. Berdasar hasil pelaksanaan kegiatan dan analisis atas nilai pre-test dan post test dapat disimpulkan bahwa terdapat peningkatan pengetahuan dari anak panti asuhan Muhammadiyah Kota Madiun, Jawa Timur terkait dengan pemahaman akan pengembangan karier dunia kerja dan pemahaman akan bisnis digital. Pelatihan ini mendapatkan tanggapan yang baik dari mitra panti asuhan Muhammadiyah Kota Madiun Jawa Timur dan bermanfaat untuk meningkatkan pengetahuan dan upaya membentuk kemandirian serta jiwa wirausaha bagi anak asuh ke depannya.

KEPUASAN DAN PRODUKTIVITAS KERJA KARYAWAN SAAT BEKERJA DARI RUMAH STUDI KASUS PADA PT. IMS MADIUN Rohmad Satrio Nugroho; Karuniawati Hasanah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol 5, No 2 (2022)
Publisher : UNIVERSITAS PGRI MADIUN

Employee job satisfaction and productivity when working from home is influenced by several factors, including job characteristics, individual work styles, and household characteristics. This study aims to determine the effect of job characteristics, individual work styles, and household characteristics on job satisfaction and work productivity. In addition, this research aims to determine the indirect effect of job characteristics, individual work styles, and household characteristics on work productivity through job satisfaction as an intervening variable. The research was conducted at PT. INKA Multi Solutions Madiun. The method in this study was a quantitative method. The population and research sample were employees of PT. INKA Multi Solusi (IMS) Madiun which carried out work from home totals 104 employees. Sampling using the saturated sampling technique. The research instrument used a questionnaire via google form. The data analysis technique used Path Analysis with the IBM SPSS 25 program. The results show that job characteristics and work style have a positive and significant effect towards job satisfaction and productivity of PT. IMS Madiun while working from home. Meanwhile, household characteristics have no significant positive effect on job satisfaction and do not affect the work productivity of PT. IMS Madiun while working from home. Next, job satisfaction has a positive and significant effect on the work productivity of PT. IMS Madiun while working from home. Other results state that individual work characteristics and work styles have a positive and significant effect on work productivity through job satisfaction of employees of PT. IMS Madiun. Meanwhile, household characteristics have no significant positive effect on work productivity through job satisfaction of employees of PT. IMS

PENGARUH BUDAYA ORAGANISASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN ( Studi Kasus Pada PT. SNS Cabang Madiun) Budi Santoso; Karuniawati Hasanah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol 1, No 1 (2017)
Publisher : UNIVERSITAS PGRI MADIUN

This study aims to determine the effect of leadership and organizational culture on employee performance at PT. SNS Madiun. The method used in this study using quantitative research methods. And samples used in this study as many as 45 employees. Based on the results of multiple linear regression analysis obtained that the Organizational Culture and Leadership Significant positive influence on employee performance. The better the culture of the organization, then the employee's performance will increase. Leadership positive influence on employee performance means that if the leadership is getting better, then the employee's performance will increase. Keywords: Organizational Culture, Leadership, Employee Performance

ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK SYARIAH Yuricke Marshella; Karuniawati Hasanah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol 2, No 1 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

This study uses descriptive studies with the aim to provide an overview of the aspects that are relevant in this case to help managers make decisions for the company. The subject of this research is a Sharia Commercial Bank registered with the Financial Services Authority. The instruments in this study are quarterly financial reports from Sharia Commercial Bank. The analysis technique used in this research is descriptive analysis.The results showed that Bank Muamalat pioneered the sharia banks in creating EVA but in 2016 and 2017 experienced a decline in economic value to not add value. This can happen because the muamalat decreases earnings to increase the amount of debt in the company. While the BJB bank does not create much added value even EVA is obtained is always negative this can be influenced by the amount of profit less than the amount of debt high enough, this can trigger kurannya interest shareholeder to invest in the bank.Keywords: Sharia Commercial Bank, Economic Value Added

PENGARUH CELEBRITY’S ENDORSMENT DAN WORD OF MOUTH TERHADAP KEPUTUSAN MENONTON FILM NASIONAL (Studi Kasus Pada Penonton Bioskop NSC Sun City Mall Madiun) Karuniawati Hasanah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 12, No 1: Juni 2017
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.12.1.99-116

This study aimed to know the influence of celebrity's endorsment and word of mouth to the decision of the national watch films partially or simultaneously. The preparation of this study using a quantitative approach. based on the nature of this research is a form of associative research with this type of causal relationship. Based on the data obtained, this study is a kind of field research (field research). The study population was moviegoers NSC Sun City Mall Madiun, sample taken 340 respondents with accidental sampling technique. Instrument research on the validity and reliability by looking at the corrected item total correlation and cronbanch's alpha and all declared valid and reliable. Data analysis techniques used in this study by using descriptive analysis techniques and multiple regression.The results showed that the celebrity's endorsment and word of mouth significant effect partially and simultaneously to the national decision at the cinema watching a movie NSC Sun City Mall Madiun. Based on the coefficient of determination (R2) shows that the the effect of celebrity's endorsment and word of mouth to the decision of the national movie in this study explained 51% and the rest is explained factors outside the model.

Covid Impact on Tourism Profit and Cash Holding Anggita Langgeng Wijaya; Karuniawati Hasanah; Linda Puspita Sari
Journal of Business and Management Review Vol. 3 No. 7 (2022): (Issue-July)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr37.4132022

The Covid-19 pandemic has significantly impacted various socio-economic aspects of Indonesian society. Tourism activities are a sector directly affected by the harmful effects of Covid-19. The implementation of restrictions on community activities to overcome the Covid-19 pandemic has made tourism business activities experience financial difficulties, leading to business bankruptcy. This study analyzes local tourism companies' profitability and cash holdings in Umbul, Madiun, and East Java before and during the Covid-19 pandemic. This study uses a descriptive qualitative approach. The research data was obtained through observation, interviews, and analysis of the company's financial data. The results of this study indicate a decrease in profitability and a decrease in cash holdings for local tourism companies in Umbul, Madiun during the Covid-19 pandemic. A decrease in profitability and a decrease in cash holdings can be interpreted as an increase in business risk leading to financial difficulties. Local tourism companies Umbul Madiun are advised to focus on the company's cash conversion cycle, more conservative accounting and business policies, and focus on activities that directly impact the number of tourist visits. This strategy is expected to increase the company's profitability, the efficiency of cash holdings management, and efforts to revive the tourism business after the pandemic conditions at the local tourism company Umbul Madiun.

Pendampingan Pengelolaan Bisnis Dan Aspek Legalitas Pada Kelompok UKM Produsen Brem Di Desa Bancong, Kecamatan Wonoasri, Kabupaten Madiun Nizam Zakka Arrizal; Siska Diana Sari; Bintang Ulya Kharisma; Sulistya Eviningrum; Karuniawati Hasanah; Ida Widyawati; Sofyantoro Sofyantoro
Jurnal SOLMA Vol. 11 No. 3 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i3.10707

Background: Setiap pelaku usaha bisnis menempatkan kepentingan bisnis di prioritas utama. Masih ada beberapa aspek lain yang perlu difikir dan diikutsertakan diantaranya aspek hukum dan manajemen khususnya bagi pelaku usaha brem di wilayah Kabupaten Madiun. Tujuan kegiatan ini untuk mengadakan penyuluhan dan pendampingan terkait Pengelolaan Bisnis dan Aspek Legalitas Pada Kelompok UKM Produsen Brem Di Desa Bancong Metode: Pengabdian dilakukan dengan memberikan penyuluhan dan pendampingan berdasarkan yuridis-empiris. Hasil: Aspek hukum dan aspek manajemen sangat penting bagi penyelenggaraan kegiatan bisnis UKM. Aspek hukum pada UKM terkait bentuk badan usaha, perizinan, kekaryawanan atau SDM (sumber daya manusia), perjanjian/kontrak, pertanahan, jaminan kesehatan, permodalan dan kekayaan intelektual seperti merek. Aspek manajemen pada UKM terkait dengan keberadaan tata kelola perusahaan, struktur organisasi, bussiness plan, audit perusahaan, pemasaran, pembukuan, dan pertanggung jawaban/laporan. Aspek hukum pada UKM terkait bentuk badan usaha, perizinan, kekaryawanan atau SDM (sumber daya manusia), perjanjian/kontrak, pertanahan, jaminan kesehatan, permodalan dan kekayaan intelektual seperti merek sedangkan Aspek manajemen pada UKM terkait dengan keberadaan tata kelola perusahaan, struktur organisasi, bussiness plan, audit perusahaan, pemasaran, pembukuan, dan pertanggung jawaban/laporan.

Pendampingan Ekonomi Kreatif Pada Panti Asuhan Muhammadiyah Kota Madiun Melalui Pelatihan Pembuatan Kerajinan Tangan dan Pelatihan Pemasaran Digital Anggita Langgeng Wijaya; Astika Kusuma Ayu Rosalianita Sari; Karuniawati Hasanah
Jurnal Pengabdian Pada Masyarakat Vol 7 No 2 (2022): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

CREATİVE ECONOMY ASSİSTANCE AT MUHAMMADİYAH ORPHANAGE İN MADİUN CİTY THROUGH HANDİCRAFT MAKİNG TRAİNİNG AND DİGİTAL MARKETİNG TRAİNİNG. This community service activity aims to provide training in making handicrafts and digital marketing training for children at the Muhammadiyah orphanage in Madiun City. This community service activity cannot be separated from implementing the Independent Learning Campus (MBKM) curriculum implemented by the Faculty of Economics and Business, Universitas PGRI Madiun. Realizing the creative economy as the downstream of independent research and humanitarian projects needs to be carried out to realize the Muhammadiyah orphanage's independence in Madiun City. Implementing the training activities is carried out by practice, presentation, and discussion. The number of participants who attended this training was 15 people. The results of this community service show an increase in the skills and knowledge of the trainees on training in making handicrafts and knowledge of digital marketing strategies. This conclusion is evidenced by an increase in the average pre-test score of 26.67 to 66.67 in the post-test score. This training has a positive impact on orphanage children in the form of additional skills in making handicrafts and additional knowledge for participants about good digital business management and motivation to develop business and entrepreneurial spirit. This training is expected to help create strong and independent foster children in the future.

Co-Authors Agnesta, Fellisia Estefania Amni Matholiul Hikmah Anggita Langgeng Wijaya Anggita Wijaya Apriyanti Apriyanti Asmike, Metik Astika Kusuma Ayu Rosalianita Sari Berlian Kusuma Ningrum Bintang Ulya Kharisma Budi Santoso Dessyarti, Robby Sandhi Dwi Febrianti, Dwi Fauzi, Rizal Ula Ananta Febrianto, Muhammad Adha Loren Hari Purwanto Ida Widyawati Iwang Saudji Hariyanto Karuniawati, Amanda Vicky Dyah Lavida Ramadhani Linda Puspita Sari Metik Asmike Mila Eviana Nizam Zakka Arrizal Novitasari, Maya Raras Swastika Sistyo Maharani Rindi Nur Khofifah Rohmad Satrio Nugroho Salas Fatkur Rohman Afif Siska Diana Sari Sofyantoro Sofyantoro Sulistya Eviningrum Sulistyowati, Liliek Nur Tiffany Aulia Widjaya Widhianto, Ari Ridho Eko Widiasmara, Anny Yayang Julita Yoga Ali Syahputra Yuricke Marshella

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